Employer of record in Uruguay: 2026 costs, BPS rates and fees

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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 Guides still quoting 0.125% are out of date.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

Employing someone in Uruguay: the rules and costs
ItemUruguay
Employer social contributions12.60% (jubilatorio 7.5, FONASA 5, FRL 0.10), plus FGCL and mutual-quota complement where applicable
What the employer paysJubilatorio (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 ceilingsA 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 contributions15% 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 wageSalario Minimo Nacional UYU 24,572 per month from Jan 1 2026 (Decreto 319/2025)
Sample salary usedUYU 1,600,000 a year (UYU 133,333 a month; FX not verified today)
Employer cost on that salary12.60% 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

What EOR providers charge (published list prices)
ProviderEOR fee per employee per monthDepositEntity model (provider claim)
Payoneer Workforce Managementfrom $199None listedClaims owned entities across APAC, MEA, Europe and the Americas
Pebl$399Not listedAbout 90% of employees on Pebl-owned entities
Playrollfrom $399One month's salary per employee, refundableNo clear owned-entity claim
Rivermate$319 to $639Not statedClaims 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 EORQuote only (third-party reference: $499)Not listedClaims Rippling entities; no partner mention
Deel$599Not stated by DeelClaims owned entities in 130+ countries
Remotefrom $599Waived for startups; otherwise not statedClaims 100% owned entities in 90+ countries
Atlasfrom $599Not publishedClaims owned entities in 160+ countries
Papaya Globalfrom $650Refundable deposit, amount not statedUses in-country partners
Oyster$699At least one month of total service cost, refundable (per its terms)Owned entities and partners
Globalization Partners (G-P)Quote onlyNot statedInformation 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.

Uruguay: statutory employer cost on UYU 1,600,000 a year
LineEmployer ratePer monthPer year
Gross salaryUYU 133,333UYU 1,600,000
Jubilatorio (pension), industry and commerce7.5%UYU 10,000UYU 120,000
FONASA (health)5%UYU 6,667UYU 80,000
FRL (labor retraining fund)0.10%UYU 133UYU 1,600
Salary plus BPS contributions12.60%UYU 150,133UYU 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?
Provider pricing in October 2026 ran from $199 a month (Payoneer Workforce Management (formerly Skuad)) to $699 (Oyster). Beyond that, the employer pays 12.60% of salary to the BPS: 7.5% pension, 5% FONASA and 0.10% FRL. On UYU 1,600,000 a year that is UYU 201,600.
What does an employee pay in Uruguay?
According to the BPS, the worker pays 15% pension (montepio), FONASA health of 3% to 8% depending on pay and dependants, and 0.10% FRL. For a professional that comes to about 19.6% to 23.1% of gross pay, before income tax.
What is the minimum wage in Uruguay in 2026?
The Salario Minimo Nacional is UYU 24,572 a month from January 1, 2026, set by Decreto 319/2025.
Is the Uruguay FRL contribution 0.125% or 0.10%?
The BPS shows 0.10% each for employer and employee since January 1, 2019. Pages that still show 0.125% use the older rate.
Is there a cap on social security in Uruguay?
BPS applies a pension contribution cap (tope) to dependent workers in the AFAP system. We have not confirmed the 2026 amount; check the BPS topes de cotizacion page or ask your EOR.
Sources (12)
  1. Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
  2. Pebl: Pebl EOR pricing (checked Oct 16, 2026)
  3. Playroll: Playroll pricing (checked Oct 16, 2026)
  4. Multiplier: Multiplier pricing (checked Oct 16, 2026)
  5. Deel: Deel pricing (checked Oct 16, 2026)
  6. Remote: Remote pricing (checked Oct 16, 2026)
  7. Oyster: Oyster pricing (checked Oct 16, 2026)
  8. Trustpilot: Multiplier reviews (checked Oct 16, 2026)
  9. bps.gub.uy/835/tasas.html (checked October 16, 2026)
  10. bps.gub.uy/10314/tasas-fonasa.html (checked October 16, 2026)
  11. bps.gub.uy/10322/fondo-reconversion-laboral-frl.html (checked October 16, 2026)
  12. 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.

Checked Oct 17See Multiplier pricing on Multiplier’s site