Uruguay Net Salary Calculator 2026
Last updated: January 2026
Net salary in Uruguay for 2026 is calculated by deducting BPS, FONASA, FRL, and IRPF from gross salary, in Uruguayan pesos ($U). Employee deductions: BPS 15% (retirement), FONASA 4.5% (single, no dependents) to 8% (with dependents), FRL 0.1% (labor reconversion). IRPF uses 8 progressive brackets from 10% to 36%. Total employee deductions range from 19.6% to 23.1% before IRPF. The employer contributes BPS 7.5% + other funds. With a gross salary of $U60,000/month, deductions are approximately: BPS $U9,000, FONASA $U2,700 (single), FRL $U60, IRPF approximately $U2,100, for a net salary of about $U46,140.
FAQ
How much is deducted for BPS in Uruguay?
The employee's BPS (retirement) contribution is 15% of gross salary. The employer contributes 7.5%. On a $U60,000 salary, the BPS deduction is $U9,000/month. This is one of the highest employee retirement contributions in Latin America.
How does FONASA work in Uruguay?
FONASA (national health fund) rates depend on family situation: 4.5% for workers without dependents earning under 2.5 BPC, 6% for single workers above 2.5 BPC, 8% for workers with dependent spouse/children. FONASA provides access to mutual health institutions (mutualistas).
What is the minimum wage in Uruguay 2026?
Uruguay's national minimum wage (Salario Mínimo Nacional) is approximately $U22,268/month for 2026. However, sector-specific minimum wages set by Wage Councils (Consejos de Salarios) are often higher and take precedence in each industry.
How is IRPF calculated on salary in Uruguay?
After deducting BPS (15%), FONASA, and FRL (0.1%), the net income is applied to 8 progressive brackets measured in BPC. The first 7 BPC monthly are exempt. Rates range from 10% to 36%. The calculation is monthly — no annual reconciliation needed.
What is the FRL contribution in Uruguay?
FRL (Fondo de Reconversión Laboral) is 0.1% of salary, paid by the employee. The employer contributes 0.125%. It funds worker retraining programs for displaced workers. While small, it is a mandatory deduction on all salaries.