The recent reform of the social security system has brought with it a number of regulatory developments of interest apart from the substantial changes introduced in the social security system. One of them refers to the situation of those workers dependent on companies based in Uruguay who are assigned to temporarily fulfill tasks abroad.
Sometimes this situation posed certain vicissitudes when the period of the transfer was relatively short, because although in theory that worker would be outside the protection of the social security system because he was carrying out an activity outside the country, from the practical point of view both the company and the worker were convenient for him to continue under the protection of the local regime, especially in those cases in which there is no social security agreement between the country of destination and Uruguay.
Law No. 20.130 on Social Security Reform contains a solution to this issue.
Article 3 num. 6 provides that persons who move to carry out remunerated activities outside the territory of the Republic as dependants, maintain their affiliation in the case of transfers for periods of less than 183 days, provided that a temporary transfer regime under an international social security convention does not apply.
In the event that the period of the transfer exceeds 183 days, the rule provides that by agreement between the employing company and the worker may choose to maintain the legal relationship of national social security, with the corresponding obligations and rights, for the continuous or alternating maximum period of five years.
The regulations establish that this agreement may be made at any time, will not generate retroactive effects, and may not be made for periods of less than 180 days. It also adds that workers who move abroad may choose not to be included in the Integrated National Health System, provided they prove they have comprehensive coverage of similar scope.
It should be specified that this regime is without prejudice to the obligations established by the legislation of the country where the activities will be carried out, including of course those relating to social security, so it is advisable to advise on the regime of the country of destination, in order to have a more complete picture of the cost that will mean the transfer of that worker abroad.
