Abstract
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.