Manage Payroll Tax in Uruguay

Taxes in Uruguay

Learn how employment taxes affect your payroll and your employees’ paychecks in Uruguay.

Employer

5 %

Health Insurance contribution

0.1 %

Labour Re-conversion Fund

7.5 %

Pension Fund contribution

0.025 %

Labour Credit Guarantee Fund

Employee

15 %

Pension Fund contribution

3 – 8% - Health Insurance contribution

0.1 %

Labour Re-conversion Fund

Effective Personal Income Tax Rates

(in Uruguayan Pesos)

0 %

Up to 379,596 ($8643.40)

10 %

379,596 - 542,280 ($8643.40 - $12347.72)

15 %

542,280 - 813,420 ($12347.72 - $18521.57)

24 %

813,420 - 1,626,840 ($18521.57 - $37043.15)

25 %

1,626,840 - 2,711,400 ($37043.15 - $61738.58)

27 %

2,711,400 - 4,067,100 ($61738.58 - $92607.87)

31 %

4,067,100 - 6,236,220 ($92607.87 - $141998.73)

36 %

Above 6,236,220 (i.e., $141,998.73)