Uruguay Payroll — BPS Nómina, IRPF Withholding & Ajuste Anual

Collect all data required before the first payroll run: employer BPS registration number, sector classification (Industria y Comercio vs civil/public organism), and for each employee their nominal salary in UYU, FONASA family situation, AFAP affiliation, and whether they have multiple employers (which triggers mandatory annual IRPF filing). Confirm the FY2025 constants apply: BPC = UYU 6,576, retirement ceiling = UYU 272,564, FONASA band split = UYU 16,440.

Compute BPS contributions for each employee for the month. Apply employee retirement (montepío) at 15% up to the UYU 272,564 ceiling, FONASA at the correct band rate (3%–8% per family situation and income band), and FRL at 0.1% on the full nominal salary. Compute employer shares: 7.5% patronal retirement (capped), 5% FONASA, 0.1% FRL, and 0.025% FGCL on full salary. Flag any salary above the retirement ceiling for capped treatment. Note BSE workplace-accident premium as a separate employer obligation requiring activity-specific confirmation.

Compute the monthly IRPF Categoría II withholding for each employee. Apply the progressive 8-bracket scale (0%–36%) to the nominal salary, subtract allowable deductions (BPS employee contributions, child dependants at UYU 10,960 per minor child, disability dependant at UYU 21,920), applying the deduction credit at 14% for income up to 15 BPC (UYU 98,640) or 8% above that. Flag employees below the MNIG of UYU 46,032 (7 BPC) as zero-IRPF. Note any employee electing the family-unit 5% withholding reduction for annual reconciliation.

Produce payslips (recibos de sueldo) for each employee showing nominal salary, all BPS employee deductions (jubilatorio, FONASA, FRL), IRPF withholding, and the resulting net (líquido) pay. Verify the net-pay calculation: nominal salary minus employee BPS minus IRPF = net pay. Flag the aguinaldo (sueldo anual complementario) obligation if the payroll falls in June or December — aguinaldo BPS/IRPF treatment should be confirmed with a licensed accountant before processing.

Lodge Formulario 1102 with BPS declaring and paying the combined employee and employer BPS contributions for the month, within the BPS monthly calendar deadline. Remit IRPF withholdings to DGI. Retain proof of payment for each. Ensure the planilla de trabajo (employee register) is up to date with BPS for any new hires or departures.

At calendar year end (January following the tax year), the employer performs the ajuste anual through BPS to reconcile annual IRPF withheld against the actual annual liability for each single-employer employee; excess withholding is refunded (typically from mid-June). Employees with multiple employers, income over 150,000 UI, or who elected the family-unit regime must file an annual sworn declaration with DGI (Forms 1102 or 1103) during the annual filing window (for FY2024: 7 July–28 August 2025; FY2025 window to be confirmed). Payments of any balance due are made in up to 5 instalments.