Uruguay's “single tax” social protection scheme for the self‐employed

Extending social security coverage to self‐employed workers is a major challenge in Latin America. In 2007, Uruguay eased the rules applying to its “single tax” social security scheme for microenterprises, as a result of which a considerable number of self‐employed workers were able to join. The authors analyse the characteristics and employment conditions of these workers between 2000 and 2010, look at how social security coverage increased as a result of the amended single tax scheme, and assess the scheme's potential for incorporating greater numbers of workers.