On October 2, the Executive Power approved Decree 278/17, which provides several changes in the Register of Work Control Documents, the most important of which is the Unified Worksheet and the unnecessary signature of salary receipts in paper, when the employer issues them in electronic format and pays their salary by electronic means.

We will briefly analyze the aforementioned provision.

II. DECREE 278/17.

As we anticipated, there are several modifications established by the provision under analysis, we will begin to highlight them:

- Unified Worksheet

A) Data Entry

As of October 2, a new form of data entry has been arranged through the unification of the Worksheet of the M.T.S.S. with the records made in the B.P.S.

The aim of this unification of registration is to achieve a more simple and dynamic data recording system, thus avoiding the repetition in the data entry in the presence of both organizations.

The first thing that the Decree determines is the obligation of every employer in the private sector to carry labor control documents according to the new regulations.

In this sense, it obliges the employer to register in the presence of the B.P.S. the following data:

a)Group and Subgroup of activity, and the corresponding chapter and / or tray in the classification of activities corresponding to the Salary Councils.

b)Working category of each worker

c)Work day, intermediate and weekly rest of each worker

d)Remuneration means, amount and composition thereof.

It is also stated that the employer may record any other information that interests the employment contract.

It also provides that any modification that operates in the course of the employment relationship and that is related to the data listed above, must be registered with the Social Security Bank within 15 calendar days, counted from the date on that the change happened.

B)Access to the Unified Worksheet

The Decree establishes that both the employer and the General Labor Inspectorate will be able to access, through the BPS website, the information on the general working conditions registered in the BPS, calling said registry as "Unified Worksheet".

It establishes the obligation of the employer to assure his workers, through him, access to the Unified Work Worksheet.

It is also clarified that the employer may establish the confidentiality of the remuneration of senior personnel not included in the applicable arbitral award.

- Signing of salary receipts.

In 2015, we reported on the approval of Decree No. 173/015, which provided for the possibility for all employers to electronically extend pay receipts to their workers.

We also clarified that Decree 173/015 did not replace Art. 38 of Decree 108/007, but added a second subparagraph to the referred article (38 BIS), so that the employer's obligation to issue and deliver the salary receipt in paper to the worker and keep the respective copy signed by him is maintained, independently of the receipt of the salary by the electronic mean used.

On that occasion we concluded that the electronic system of salary receipts lost the desired practicality.

With the approval of Decree 278/017 the electronic system of salary receipts recovers its usefulness, while the disposition that is analyzed determines that it will only be necessary to sign a copy of the salary receipt in paper when:

- The employer only issues receipt in paper format;

- The payment of the salary is made within the framework of the exceptions provided by Art. 21 of the Financial Inclusion Law.

Montevideo, October 2018