Uruguay Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending)
Asked about Uruguay payroll processing for employed persons.
What this covers — Uruguay, 2025
- Income Tax Withholding (IRPF Categoría II — employer-withheld)
- Social Security (BPS) -- Employee Deductions
- Social Security (BPS) -- Employer Contributions
- Minimum Wage (Salario Mínimo Nacional)
- Conservative Defaults
- Required Inputs and Refusal Catalogue
- Transaction / Payment Pattern Library (deterministic)
- Worked Examples
- Tier 1 Rules (deterministic — apply mechanically)
- Tier 2 Catalogue (reviewer judgement required)
- Filing Obligations
- Penalties
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Uruguay Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending) automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Uruguay accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Uruguay to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Uruguay →Depends on
About
Use this skill whenever asked about Uruguay payroll processing for employed persons. Trigger on phrases like "Uruguay payroll", "Uruguayan payroll", "nómina Uruguay", "planilla de trabajo", "BPS Uruguay", "Banco de Previsión Social", "aporte jubilatorio", "montepío", "15% BPS", "7.5% patronal", "FONASA Uruguay", "FRL Uruguay", "Fondo de Reconversión Laboral", "IRPF Uruguay", "IRPF Categoría II", "rentas de trabajo", "retención IRPF", "BPC Uruguay", "Base de Prestaciones y Contribuciones", "mínimo no imponible", "MNIG", "salario mínimo nacional Uruguay", "minimum wage Uruguay", "aguinaldo Uruguay", "ajuste anual IRPF", "DGI Uruguay", "net salary Uruguay", "salario líquido", "salario nominal", "gross to net Uruguay", "employer contribution Uruguay", "tope de cotización", "Formulario 1102", or any question about computing employee pay, IRPF withholding, or social-security (BPS) contributions for Uruguay-based employees. CRITICAL STRUCTURAL FACT: unlike many Latin-American jurisdictions, in Uruguay the employer IS an IRPF withholding agent on dependent salaries — IRPF (Categoría II) is withheld monthly on a progressive scale and reconciled by a year-end ajuste anual, on top of mandatory BPS contributions. This skill covers IRPF withholding, BPS contributions (jubilatorio, FONASA, FRL, FGCL), the retirement contribution ceiling, the minimum wage, the IRPF annual sworn declaration, and filing/payslip obligations. ALWAYS read this skill before processing any Uruguay payroll.
The full rule
The complete, step-by-step rules for Uruguay Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending) — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Uruguay tax skills
Other Uruguay computations in the OpenAccountants library.