Employer of record in Uruguay: 2026 costs, BPS rates and fees
We may earn a commission when you sign up through some links on this page. Commissions never change our scores or the order of our lists. How we make money.
In Uruguay the employer pays 12.60% on top of gross salary to the Banco de Prevision Social (BPS), UYU 201,600 on a UYU 1,600,000 salary, and the 7.5% pension contribution (aporte jubilatorio) is the largest piece. An EOR adds its own monthly charge, from $199 at Payoneer Workforce Management (formerly Skuad) to $699 at Oyster on October 2026 pricing. What US companies misjudge is the other side of the payslip: the worker loses 15% to pension, 3% to 8% to FONASA health and 0.10% to the retraining fund, so a professional's deductions take roughly 19.6% to 23.1% of the gross figure you agree, before income tax.
An employer of record in Uruguay is a Uruguayan company that hires your worker on its payroll, registers them with the BPS and pays the employer contributions every month, while you decide what they work on.
- Employer cost on a sample salary
- 12.60% statutory…on top of gross pay
- Currency
- UYU
On this page
Where Uruguay's payroll differs
Uruguay splits social security unevenly. The employer share is 12.60%; the employee share is at least 18.1% (15% pension, 3% FONASA, 0.10% FRL). Three details from the BPS pages matter for an offer:
- FONASA steps up with pay and family. The worker pays 3% when monthly taxable pay is at or under 2.5 BPC (the benefits base unit) with no dependants, and 4.5% to 8% above that depending on children and spouse. Aguinaldo is left out of the 2.5 BPC test. The employer's 5% does not change, though a Complemento de Cuota Mutual can apply on top.
- The FRL rate is 0.10%, not 0.125%. BPS shows 0.10% for both employer and employee since January 1, 2019. Guides still quoting 0.125% are out of date.
- Pension has a ceiling (tope). BPS applies a contribution cap for dependent workers in the AFAP system, but we have not confirmed the 2026 amount, so the table below charges 7.5% on the full salary.
The national minimum wage (Salario Minimo Nacional) is UYU 24,572 a month from January 1, 2026, under Decreto 319/2025.
Uruguay's aguinaldo, salario vacacional, leave days, holidays and dismissal pay are not yet confirmed from an official source in our data, so they are not in the cost table. Ask the EOR to list each one in its quote and check them with the Ministry of Labor and Social Security (MTSS).
Employment costs and rules in Uruguay
| Item | Uruguay |
|---|---|
| Employer social contributions | 12.60% (jubilatorio 7.5, FONASA 5, FRL 0.10), plus FGCL and mutual-quota complement where applicable |
| What the employer pays | Jubilatorio (pension, industry and commerce) employer 7.5% since 1 Jul 2007, subject to the pension contribution cap; FONASA health employer 5% plus Complemento de Cuota Mutual where applicable; FRL (labor retraining fund) employer 0.10% from 1 Jan 2019; FGCL (labor credit guarantee fund) rate not confirmed today |
| Caps and ceilings | A pension contribution cap (tope) exists for dependent workers in the AFAP system; 2026 amount not confirmed today. FONASA employee rate steps up above 2.5 BPC of monthly taxable pay (aguinaldo excluded from that test) |
| Employee contributions | 15% jubilatorio (montepio) + FONASA 3% to 8% (3% up to 2.5 BPC with no dependants; 4.5% to 8% above 2.5 BPC depending on children and spouse) + FRL 0.10%. About 19.6% to 23.1% for a professional |
| Minimum wage | Salario Minimo Nacional UYU 24,572 per month from Jan 1 2026 (Decreto 319/2025) |
| Sample salary used | UYU 1,600,000 a year (UYU 133,333 a month; FX not verified today) |
| Employer cost on that salary | 12.60% statutory contributions (aguinaldo not included, see notes) |
Checked October 16, 2026. Source type: official. Sources are listed at the end of this page.
What an EOR charges to employ someone in Uruguay
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
UYU 1,600,000 a year, with the BPS lines
Uruguay's sample salary is UYU 1,600,000 a year, UYU 133,333 a month. Our data does not include a verified exchange rate, so treat the USD 40,000 comparison as approximate.
| Line | Employer rate | Per month | Per year |
|---|---|---|---|
| Gross salary | UYU 133,333 | UYU 1,600,000 | |
| Jubilatorio (pension), industry and commerce | 7.5% | UYU 10,000 | UYU 120,000 |
| FONASA (health) | 5% | UYU 6,667 | UYU 80,000 |
| FRL (labor retraining fund) | 0.10% | UYU 133 | UYU 1,600 |
| Salary plus BPS contributions | 12.60% | UYU 150,133 | UYU 1,801,600 |
| EOR fee at $599 a month | $599 | $7,188 |
Source: Banco de Prevision Social (BPS) rate pages for aportes, FONASA and FRL; the $599 fee is the Deel and Remote price posted Oct 16, 2026. Monthly figures rounded to the peso. The fee is not converted because no official UYU rate was read.
The math: 7.5% x UYU 1,600,000 = UYU 120,000; 5% = UYU 80,000; 0.10% = UYU 1,600. Together that is UYU 201,600, which is 12.60% of salary, and the total is UYU 1,801,600 before the provider fee. If the 2026 pension tope sits below UYU 133,333 a month, the 7.5% line shrinks; if a Complemento de Cuota Mutual or the FGCL (labor credit guarantee fund) applies, the bill grows by amounts we have not confirmed.
The provider fee is a dollar invoice: $7,188 a year at $599, $2,388 at $199 (Payoneer WFM), $4,788 at $399 (Pebl, Playroll) and $8,388 at $699 (Oyster). Try other salaries in the cost calculator for international hires.
Choosing a provider for Uruguay
Of the providers on our scoring method, Multiplier rates highest at 79 and Oyster next at 64. With a UYU payroll and a USD invoice, the exchange rate is a hidden cost. Multiplier says it converts without adding a markup, which a Trustpilot reviewer disputed on August 5, 2026. Remote's terms reserve a transaction fee or margin. Oyster charges a conversion fee only when you pay in a currency other than the contract currency. Nobody publishes a markup percentage, so ask for the rate source in writing.
Compare the EOR rankings, or read the Remote, Oyster and Deel reviews before you sign.
A Uruguayan company of your own
A local entity means a BPS employer registration, monthly filings and a local accountant who knows the FONASA and tope rules. One EOR hire costs $7,188 a year at $599; four cost $28,752. Our guide to EOR versus your own entity covers when that crosses over.
Paying a Uruguayan contractor
Hiring a Uruguayan developer as a contractor skips the 12.60% employer share, and the worker avoids the larger employee deductions. The risk shows when the role looks like a job: full-time hours, one client, your managers in charge. A reclassification would bring back the BPS contributions above. For project work, see contractor management platforms or a contractor of record service. Neighboring markets have different math: compare Argentina and Chile.
Frequently asked questions
How much does an EOR cost in Uruguay?
What does an employee pay in Uruguay?
What is the minimum wage in Uruguay in 2026?
Is the Uruguay FRL contribution 0.125% or 0.10%?
Is there a cap on social security in Uruguay?
Sources (12)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Trustpilot: Multiplier reviews (checked Oct 16, 2026)
- bps.gub.uy/835/tasas.html (checked October 16, 2026)
- bps.gub.uy/10314/tasas-fonasa.html (checked October 16, 2026)
- bps.gub.uy/10322/fondo-reconversion-laboral-frl.html (checked October 16, 2026)
- bps.gub.uy/10306/topes-de-cotizacion.html (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.