Country fileUYUYUVerified 2026-09-24
UY
Employer of Record in Uruguay: what one employee really costs
Uruguay, Latin America. One software engineer at $36,000 gross per year, priced through 12 providers with a published fee, on the European Commission's September 2026 exchange rate. Change the salary and headcount below.
- Employer on-cost
- +25.4%
- statutory charges on top of gross
- All-in per month
- $3,961 – $4,461
- salary + charges + published fee, cheapest to dearest listed provider
- Onboarding through an EOR
- 3 days
- per Deel - Hire employees in Uruguay ('your next hire could start in as little as 3 days with Deel')
Hiring one software engineer in Uruguay at $36,000 gross a year costs about $762 a month in statutory employer charges (+25.4%), plus an EOR fee of $199 to $699 per month depending on the provider: $3,961 to $4,461 all-in, before deposits, FX margins and add-ons. Prices checked 2–24 Sept 2026.
Disclosure Some provider links on this page are affiliate links: if you become a customer after clicking, the provider may pay us a referral fee. It never changes the price you pay, and it never changes the numbers on this page, which come from official sources and are dated. How we are paid
Cost engine · preset to Uruguay
Price your own hire, line by line.
employee inatgross / year
≈ UYU 1,449,540 gross / year · UYU at the European Commission monthly rate for September 2026
| Per employee | Rate | Per month |
|---|---|---|
| Gross salary | $3,000 | |
| Employer pension contribution (aporte jubilatorio patronal, BPS) | 7.50% | $225 |
| Employer health contribution (FONASA, Seguro Nacional de Salud) | 5% | $150 |
| Labour retraining fund (Fondo de Reconversion Laboral) | 0.10% | $3 |
| Wage-guarantee fund (Fondo de Garantia de Creditos Laborales) | 0.025% | $1 |
| Annual complementary salary (aguinaldo) | flat | $250 |
| Employer contributions falling on the aguinaldo | 0.64% | $19 |
| Holiday bonus (salario vacacional, Ley 16.101) | 3.80% | $114 |
| Employer on-cost | +25.4% | $762 |
| Cost of employment, before EOR fee | $3,762 |
RemoFirstLowest total
$3,961/ month · 1 employee
- Fee / mo
- from $199
- Per year
- $47,530
- Fee share
- 5.0%
Checked 2 Sept 2026
Get a RemoFirst quotePapaya Global
$4,261/ month · 1 employee
- Fee / mo
- from $499
- Per year
- $51,130
- Fee share
- 11.7%
Checked 2 Sept 2026
Get a Papaya quoteDeel
$4,361/ month · 1 employee
- Fee / mo
- from $599
- Per year
- $52,330
- Fee share
- 13.7%
Checked 2 Sept 2026
Get a Deel quoteEmployer charges from official sources; provider fees are list prices on the dates shown; deposits, FX margins and add-ons are not included. Not legal or tax advice. Methodology
14 providers, one scenario, all-in totals.
| Provider | EOR fee / employee / mo | All-in / mo, 1 hire | Deposit | Countries | Checked | Quote |
|---|---|---|---|---|---|---|
| RemoFirst EOR in 185+ countries from $199 per employee per month, no annual contract. | from $199 | $3,961 | Not stated on the pricing page | 185+ | 2 Sept 2026 | Get a quote from RemoFirst· $3,961/mo |
| Rivermate EOR in 180+ countries from $319 to $639 per employee per month. | from $319 | $4,081 | Not stated on the pricing page | 180+ | 2 Sept 2026 | Get a quote from Rivermate· $4,081/mo |
| Pebl Velocity Global, renamed Pebl in 2026. Prints $399 per employee per month. | from $399 | $4,161 | Not stated on the pricing page | 185+ | 22 Sept 2026 | Get a quote from Pebl· $4,161/mo |
| Playroll EOR in 180+ countries from $399 per employee per month; deposit of one month's salary. | from $399 | $4,161 | Fully refundable security deposit equivalent to one month's salary when onboarding an employee (pricing page). | 180+ | 2 Sept 2026 | Get a quote from Playroll· $4,161/mo |
| Multiplier EOR from $459 (annual) or $499 (monthly) per employee, plus mandated add-ons. | from $499 $459 billed annually | $4,261 | Refundable security deposit required per employee by the EOR terms (effective 1 June 2026), sized by Multiplier; not on the pricing page. | 150+ | 24 Sept 2026 | Get a quote from Multiplier· $4,261/mo |
| Papaya Global EOR starting from $499 per employee per month, quote-based, 160+ countries. | from $499 | $4,261 | Not stated for EOR on the pricing page (the contractor block states 'No deposit required'). | 160+ | 2 Sept 2026 | Get a quote from Papaya Global· $4,261/mo |
| Borderless AI EOR at $579 per employee per month, no deposit or pre-funding, 170+ countries. | $579 | $4,341 | No deposit: 'No upfront deposits or pre-funding required' (pricing page). | 170+ | 24 Sept 2026 | Get a quote from Borderless AI· $4,341/mo |
| Atlas HXM EOR from $599 through its own entities, plus an Agent of Record at $199. | from $599 | $4,361 | Not stated on the pricing page | 160+ | 21 Sept 2026 | Get a quote from Atlas HXM· $4,361/mo |
| Deel EOR in 130+ countries, starting at $599 per employee per month. | from $599 | $4,361 | Not stated on the pricing page | 130+ | 2 Sept 2026 | Get a quote from Deel· $4,361/mo |
| G-P EOR in 180+ countries from $599, with no minimum contract length. | from $599 | $4,361 | Not stated on the pricing page | 180+ | 24 Sept 2026 | Get a quote from G-P· $4,361/mo |
| Oyster EOR in 120+ countries at USD 699 per employee per month; refundable deposit. | $699 | $4,461 | Refundable deposit required for EOR team members 'to initiate the engagement and to ensure on-time payments' (pricing FAQ). | 120+ | 24 Sept 2026 | Get a quote from Oyster· $4,461/mo |
| Remote EOR in 90+ countries at $699 per employee per month, no deposit. | $699 | $4,461 | No deposit: 'We collect reserve payments in rare, high risk circumstances' (pricing FAQ). | 90+ | 2 Sept 2026 | Get a quote from Remote· $4,461/mo |
| Rippling EOR bundled with the Rippling platform; custom quote only. | Quote only | — | Not stated on the pricing page | — | 24 Sept 2026 | Get a quote from Rippling |
| Safeguard Global EOR sold alongside entity setup and payroll; no price published. | Quote only | — | Not stated | 187+ | 21 Sept 2026 | Get a quote from Safeguard Global |
Same salary and statutory charges in every row; only the fee segment changes.
What Uruguay adds on top of the salary, and where each rate comes from.
Rates apply to the base named in each line; capped lines stop growing above the ceiling. Engine assumptions: Pension contribution ceiling taken at tope C, UYU 288,836 a month, its value for August and September 2026 = 288836; Holiday bonus estimated at 3.8% of gross, below the figure for a single employee with no dependants = 3.8; The BSE work-accident premium is carried at zero, so the total below is a floor = 0.
| Line | Employer rate | Base & ceiling | Source |
|---|---|---|---|
| Employer pension contribution (aporte jubilatorio patronal, BPS)Industria y Comercio affiliation, on pay up to tope C of UYU 288,836 a month | 7.50% | Gross salary , capped at UYU 3,466,032 / yr The BPS Tasas page for Industria y Comercio, Trabajo Domestico and Civil: 'Aporte jubilatorio - Aporte personal (montepio) 15 % - Aporte patronal (desde 1/7/07) 7,5 %'. The worker's own 15% is twice the employer's rate. For workers in the mixed system the ceiling applies to both sides; the BPS values page sets tope C at UYU 288,836 a month for August and September 2026, which is the annual cap entered here (twelve months). Ley 20.130, for people whose first contributory job started on or after 1 December 2023, changes how the pension is calculated, not the contribution: the BPS manual notes it 'no implica un tratamiento diferencial en cuanto a las contribuciones'. | Banco de Prevision Social2026-09-24 |
| Employer health contribution (FONASA, Seguro Nacional de Salud) | 5% | Gross salary BPS, Tasas Fonasa: 'los aportes patronales con una tasa del 5 % y el Complemento de Cuota mutual (CCM) cuando corresponda'. The complement only arises when the worker's 3% basic contribution and the employer's 5% together fall short of the mutual-insurance fee for the people covered (CCM = beneficiaries x cuota mutual - 8%), which at the example salary they do not. The BPS manual states that FONASA is charged on all taxable pay 'sin aplicar los topes definidos', so there is no ceiling on this line. The worker adds 3% to 8% depending on pay, spouse and children. | Banco de Prevision Social2026-09-24 |
| Labour retraining fund (Fondo de Reconversion Laboral) | 0.10% | Gross salary The BPS Manual de materia gravada, December 2024 edition: 'Las tasas que se recaudan por este fondo, a partir del 1.1.2019, segun lo establecido por el articulo 17 de la ley 19.689, son las siguientes: ... Dependientes 0,1 % [personal] 0,1 % [patronal]'. Older references to 0.125% predate that change. It funds retraining through INEFOP and is charged without a ceiling. | Banco de Prevision Social2026-09-24 |
| Wage-guarantee fund (Fondo de Garantia de Creditos Laborales) | 0.025% | Gross salary The BPS Manual de materia gravada: the fund covers wages owed when an employer becomes insolvent, under Ley 19.690 and decreto 77/019, and 'la norma instituyo, ademas, una CESS de caracter patronal, que se calcula por una tasa de 0,025 % y que, desde 1.1.2019, corresponde aplicar sobre las remuneraciones de los trabajadores dependientes de la actividad privada'. It is charged to the employer only, without a ceiling, and comes to well under a dollar a month at the example salary. | Banco de Prevision Social2026-09-24 |
| Annual complementary salary (aguinaldo) | 1 month | Added to the annual costThe BPS Manual de materia gravada: the legal aguinaldo 'equivale a la doceava parte del total de los sueldos o salarios abonados en los doce meses anteriores al 1 de diciembre de cada ano', counting every cash payment of a remunerative nature but not the aguinaldo itself. For a fixed monthly salary that is one extra month a year; it is paid in two halves (the manual's 'medio aguinaldo'). | Banco de Prevision Social2026-09-24 |
| Employer contributions falling on the aguinaldo | 0.64% | Added to the annual costThe aguinaldo is taxable pay, so the pension, retraining-fund and credit-guarantee lines fall on it too, but not all of the employer bill does: the BPS manual states that it 'goza de una exoneracion del aporte patronal por el seguro de enfermedad (5 %) (articulo 4 del decreto 2/008)'. The charge on it is therefore 7.625% rather than 12.625%, and 7.625% of one twelfth of the year's pay is 0.635% of annual gross. The ceiling is applied to the aguinaldo separately, as an isolated payment (decreto 440/997), and does not bind at the example salary. | Banco de Prevision Social2026-09-24 |
| Holiday bonus (salario vacacional, Ley 16.101) | 3.80% | Added to the annual costThe Ministerio de Trabajo: every private-sector worker receives 'una suma para el mejor goce de la licencia equivalente al 100 % del jornal liquido de vacaciones', paid before the leave starts, where the net daily wage 'es el que resulta de restarle al nominal los aportes de contribucion a la Seguridad Social y el impuesto a las retribuciones personales'. The BPS manual adds that it 'se encuentra exento de aportes a la seguridad social', so no contribution falls on it. Twenty days of net pay come to about 4.0% of annual gross for a single employee at the example salary and about 3.9% with a spouse and children; the page carries 3.8% as a floor. Collective agreements can set a more generous formula. | Ministerio de Trabajo y Seguridad Social2026-09-24 |
| Work accident insurance (Banco de Seguros del Estado, Ley 16.074) not in total | — | Carried at zero because article 1 of Ley 16.074 makes the insurance compulsory but no statute fixes its price: the Banco de Seguros del Estado rates the premium on the employer's activity, and for a hire through a provider that is the provider's classification. The BSE's accident-insurance page publishes no rate table. Because it is left out, the total on this page is a floor; ask any provider to quote it. | Ley 16.074, articulo 1 (IMPO, Documento Actualizado, consulted 24 September 2026)2026-09-24 |
| Employer on-cost at $36,000 | +25.4% | $9,142 a year, $762 a month |
EOR or your own entity
Fees scale with headcount. An entity does not.
In Uruguay the worker carries a larger share of the social security bill than the employer: 15% of pay to the pension system and 3% to 8% to FONASA, against 7.5% and 5% on the employer's side. The employer's statutory charges on salary are therefore moderate, and the cost that is easy to miss sits elsewhere: the aguinaldo adds a month of pay with its own contributions, and the salario vacacional adds close to another four points, paid in cash before each leave. Deel's Uruguay page puts a start through its employer of record 'in as little as 3 days'. Two Uruguayan specifics belong in any model: the pension ceiling is a peso amount the BPS republishes on its values page, so check it before each budget, and the BSE accident premium is priced on the employer's activity, so ask for it in writing.
Fees grow with every hire; the charges line is owed under an entity too.
| Headcount | RemoFirst fees / yr | Borderless AI fees / yr | Statutory charges / yr |
|---|---|---|---|
| 1 | $2,388 | $6,948 | $9,142 |
| 3 | $7,164 | $20,844 | $27,425 |
| 5 | $11,940 | $34,740 | $45,708 |
| 10 | $23,880 | $69,480 | $91,416 |
| 20 | $47,760 | $138,960 | $182,832 |
Statutory charges are owed either way; the provider fee is the only line an entity removes, against the cost of incorporating and running local payroll.
Employment terms that move the cost
- Paid leave
- 20 days
- Public holidays
- 5 · paid; the rest are working days
- 13th month
- Mandatory
- Probation
- none by law; case law accepts 90 days
- Notice
- The Ministerio de Trabajo's page on dismissal of monthly staff sets out no notice period. What it sets out is the indemnity: 'remuneracion total correspondiente a un mes de sueldo por cada ano o fraccion de actividad, con un limite de seis mensualidades como maximo', owed without any minimum seniority ('no se exige antiguedad') and not owed for 'notoria mala conducta', which the employer must prove. That indemnity, rather than a notice period, is the number to model before a Uruguayan exit.
- Reviewed
- 2026-09-24
Get a quote for Uruguay.
The lowest published total here, next to the two providers searched for most often (the rule). Totals for 1 hire at $36,000. Ask each provider about deposits, FX margins and mandatory add-ons for Uruguay: those are the lines that move.
Get a RemoFirst quote· $3,961/mo Get a Papaya quote· $4,261/mo Get a Deel quote· $4,361/mo
Disclosure Some provider links are affiliate links; they never change the numbers on this page. Details
Questions people ask before booking a demo
- How much does an employer of record cost in Uruguay?
- At least about 25.4% of gross on top of salary at the example salary: 7.5% employer pension contribution, 5% FONASA, 0.1% retraining fund, 0.025% wage-guarantee fund, the aguinaldo worth one month of pay, 0.635% of contributions on that aguinaldo, and a holiday bonus of about 3.8%. On a US$36,000 salary that is at least about US$760 a month before the provider's fee, which the table on this page prices provider by provider.
- Why do some guides quote 12.625% and stop there?
- Because 12.625% is only the four contributions on monthly pay. Two statutory payments come on top: the aguinaldo, one twelfth of the year's pay, and the salario vacacional, 100% of the net daily wage for each leave day. The aguinaldo is itself subject to contributions at 7.625%, since decreto 2/008 exempts it from the 5% employer FONASA contribution. The holiday bonus is exempt from contributions altogether.
- Is there a ceiling on Uruguayan employer contributions?
- Only on the pension line. For workers in the mixed pension system the BPS applies its tope to the employer's 7.5% as well as the worker's 15%; tope C stood at UYU 288,836 a month in August and September 2026, about twice the example salary. FONASA, the retraining fund and the wage-guarantee fund are charged on all taxable pay without any ceiling.
- How many paid public holidays are there in Uruguay?
- Five. Article 18 of Ley 12.590 pays 1 January, 1 May, 18 July, 25 August and 25 December as if worked, and double if the employee works them. The other public holidays, Carnival and Tourism Week included, are ordinary working days for pay purposes: a monthly employee earns the same salary whether or not the business closes.
- What does it cost to end an employment contract in Uruguay?
- For monthly staff the Ministerio de Trabajo sets out an indemnity of one month's total pay per year or fraction of service, capped at six months, with no minimum seniority, and nothing if the employer proves serious misconduct. Its dismissal page sets out no notice period, so the indemnity is the figure to budget.