Uruguay Social Contributions

Uruguay PayrollTax year 2026

Uruguay social security contributions to BPS (Banco de Previsión Social) for tax year 2026. Covers dependent workers under Industria y Comercio (jubilatorio 15% personal and 7.5% employer, FONASA 3% to 8% personal by income and family and 5% employer plus the cuota mutual complement, FRL 0.10% each side, FGCL 0.025%), the 2026 ceilings and pension pillars under Ley 16.713 and the Ley 20.130 reform (tope C and nivel B UYU 288,836 from February 2026), the FONASA year-end refund, and owners without employees: the 2026 minimum contributions of unipersonales, SRL partners and sociedades de hecho on the BFC ficto scale (BFC UYU 1,847.96). Also BPS due dates and fines.

Not yet approved

Built from the law

Uruguay Payroll

Uruguay PayrollTax year 2026

Uruguay payroll for employers, tax year 2026: the monthly gross-to-net for a private-sector employee and the employer's cost. Covers BPS contributions (jubilatorio 15% employee and 7.5% employer, FONASA 3% to 8% employee by income and family and 5% employer, FRL 0.10% each side, FGCL 0.025% employer), the 2026 contribution ceilings (UYU 288,836 from February 2026) under Ley 16.713 and the Ley 20.130 pension reform, the employer's monthly IRPF withholding under Decreto 148/007 (monthly scale in BPC at UYU 6,864, the 6% gross-up above 10 BPC, the 14% or 8% deduction credit, form 3100), aguinaldo and salario vacacional, the year-end ajuste anual, the BPS nómina calendar, the 2026 minimum wage and BPS late-payment fines.

Not yet approved

Built from the law