Statutory and legislative payroll changes in Uruguay, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
National minimum wage $24.572, then $25.383 from July 2026
Effective 1 Jul 2026
Under the decree of 26 December 2025, the Salario Mínimo Nacional rose in two steps during 2026.
For the employer
- From 1 January 2026: $24.572 per month (4.1% increase).
- From 1 July 2026: $25.383 per month (additional 3.3%).
- Daily wage = monthly amount / 25; hourly wage = monthly amount / 200.
For the employee
- Minimum monthly wage from July 2026: $25.383.
In practice: Hourly from July 2026: 25.383 / 200 = $126,92.
Source: MTSS (gub.uy) - Salario Mínimo Nacional: $ 24.572 desde el 1.º de enero de 2026 · Last verified 1 October 2026
IRPF 2026 monthly withholding scale with BPC $6.864
Effective Jan 2026
BPS Comunicado R 5/2026 sets the 2026 monthly IRPF values using a BPC of $6.864, effective January 2026.
For the employer
- Monthly scale: 0% up to $48.048 (7 BPC); 10% to $68.640; 15% to $102.960; 24% to $205.920; 25% to $343.200; 27% to $514.800; 31% to $789.360; 36% above.
- Deduction rate: 14% for nominal income up to $102.960, 8% above.
For the employee
- Monthly deduction per minor child: $11.440.
In practice: 7 BPC = 7 x 6.864 = $48.048.
Source: BPS - Comunicado R 5/2026, Valores y escalas IRPF 2026 · Last verified 1 October 2026