Trabajo por cuenta propia y monotributo en Uruguay.

The incorporation of self employed workers into social protection systems constitutes a relevant challenge for Uruguay, as well as for other countries in the region. Among the strategies to this end, some countries have designed specific systems for this group of workers. In that context, Uruguay has recently made a relevant regulatory change, with the flexibilization of the rules of monotax. A relevant part of self employed workers can now incorporate to this regime, and so the study of their labor situation and changes since this regulatory modification are useful for policy design. This document presents a detailed analysis of the characteristics and labor conditions of self employed workers in Uruguay in 2000-2010, and explores changes in social security contributions associated with changes in the regime.