Member Article

According to the provisions of Law 18,131, as of December 31 of each year, all taxpayers should compare the contributions actually made ​​to the National Health Fund ( hereinafter "FONASA" ) with the annual cap filler ( hereinafter "STOP ANNUAL " ).

This annual limit is calculated as the sum of the Average Cost Equivalent (minimum contribution amount, hereinafter "EPC" ) monthly beneficiary and who attributed the protection to NHIS, increased by 25%, with the clarification that the minor children and older with disabilities who attributed the shelter, will be considered equally among the generantes profit.

From the above comparison two situations may arise:

a) That the contributions are less than the annual cap

b) That the contributions exceed the annual cap

In cases in which the situation), the beneficiary shall not return of contributions, or a supplemental payment of any amount.

By contrast, in cases in which the taxpayer is faced with a situation b) correspond to the excess contributions exceeding the annual limit will be returned in accordance with provisions in the executive branch, which in turn, in Article 41 of Decree 221/011 provides that in the event of any such excess, it must be returned in accordance with the stipulations of the collection agency, ie the Social Security Bank ( hereinafter "BPS" ), prior the end of the year following the settlement of the debt that is generated.

Return of excess contribution

According to the press release 012/2012 of the BPS, the return of excess contribution to FONASA will be effective from 24 September 2012 through the usual collection networks, ie Abitab, Red UTS, ANDA and Uruguayan Postal, only on presentation of an identity document.

We shall return to all employees dependent, independent workers who contribute to BPS, service providers, companies in fact, retirees and pensioners, whose contributions in 2011 have exceeded the annual limit.

To get the total amount contributed in 2011, who have had to file affidavit (all except dependents, retirees and pensioners) may consult with remote connection on the link "My Posts".

Otherwise, as of September 17 will be available two phone numbers to check specifically on this issue, and if necessary a personal interview will be scheduled for the same routes. The numbers are 0800 2016 or * 2016 from any phone.

Also, on page BPS www.bps.gub.uy simulator is available that allows each taxpayer to calculate the amount that will be refunded, if applicable.

Importantly, the contributions made ​​to savings banks Caja Relief and Notarial NOT be counted as contributions to FONASA purposes of determining the excess contribution, since they were not turned over to the NHIS.

Special situation: IRPF

As established by the DGI Resolution No. 575/012, those taxpayers Income Tax of Individuals ( hereinafter "PIT" ), to receive a refund of excess contribution to FONASA, BPS will incur a 20 % of the gross amount to be reimbursed.

Then, on the occasion of the annual income tax year in which the payment is effected, taxpayers who choose not to file annual tax Affidavit, give finality to retention by BPS.

Otherwise, it will be deducted from the gross amount refunded all the deductions calculated and compute the deductions made by BPS like a tax advance, and then calculate the annual tax to submit an annual affidavit.