This arises from Sentence No. 76/2023 of the Administrative Litigation Court (TCA), since the Social Security Bank (BPS) had settled a debt (for unpaid contributions) after collecting the testimony of the workers without the
presence of the company.
The supposedly debtor company (the “Company”) had been sued by a dismissed worker for egregious misconduct. According to said complaint, the Company declared in BPS salaries that were lower than those actually received by its workers and, consequently , paid social security contributions that were also lower than those actually generated as a result of its activity.
Then, the BPS determined a debt of contributions, plus fines and surcharges, for a total amount of UYU 5,500,000.
The TCA annulled the BPS resolution, considering that the collecting agency had failed to…
