"Article 1.-establish in the municipalities an allocation of improvement of municipal management, to be granted to the municipal officers governed by law No. 18.883, from January 1, 2002."
Allocation will be paid to the municipal officials of plant and freelance, in service on the date of payment, in four installments, in the months of may, July, October and December of each year. The amount to be paid on each share will be equivalent, respectively, to the value accumulated between the months of January to March, April to June, July to September and October to December, as a result of the monthly application of this assignment. Official who has stopped providing services before completing the respective quarter, entitled to allocation in proportion to the full months actually worked.
The allocation will be taxable and taxable for purposes of health and pensions. To determine the impositions and taxation to which this assignment is affects, distributed its amount in proportion to the months covering the period that corresponds and the cuocientes will be added to the respective monthly remuneration. However, impositions shall be deducted from the part, in addition to the respective monthly remuneration, not to exceed the maximum limit of taxation.