Foreign employees can be hired in every activity developed throughout the national territory, with some exceptions where there certain limitations.


Important human resources firms are established in the country, which can help you select the best company to work. 


Labor relations are individually regulated by detailed laws that constitute one of the bases of Uruguay's rule of law.

Written labor agreements are not mandatory in Uruguay, although it has become an extended practice in the last years. Said agreements may be permanent or temporary. There are several salary fixing mechanisms: individual negotiation with each worker in his/her labor agreement, bilateral negotiation with the execution of bargaining agreements between company and trade unions or tripartite negotiation where the government takes part together with workers and employers in the fixing of minimum wages per category and bi-annual readjustments through the Wage Boards (tripartite entities made up of State, workers and employers' delegates).


Workers' rights include, but are not limited to, limited working hours, leaves, wage supplements and severance pay. Moreover, workers are required to join the social security and health system which covers disability, elder, retirement, disease, industrial accident, maternity, unemployment and death risks.




In general terms, in Uruguay foreign employees can be hired in every activity developed throughout the national territory, with some few exceptions where limitations apply.

The migration system in Uruguay provides for different forms to enter the country: temporary resident, permanent resident or non-resident. In order to consider the recruitment of a foreigner for employment, the hired person should be a temporary or permanent resident. The competent authority in charge of granting (temporary or permanent) residence is the National Immigration Office.

According to national law, foreign workers have access to the same rights and obligations than national workers and employers are forced to comply with applicable labor and social security laws in force as if they were national workers. 

The law on free trade zones requires them to have at least 75% of national laboral. However, the Executive Branch may grant, and it has recently granted, exceptions to this rule when it is not possible to cover positions requiring specific qualifications.

Wage levels

Source: 2013/2014 Remuneration Survey - PWC - Note: Figures may be subject to changes due to exchange rate variations. Data from the first half of 2015. (


Here you can find the different positions for the sectors:

  • Corporate services

  • Information Technology Services

  • Life Science services

  • Architecture and engineering services


Download the working guide here.



Natural persons who live in Uruguay are subject to the Personal Income Tax. Furthermore, natural persons pay Wealth Tax when their assets located in the country exceed the minimum non-taxable amount, established by the Executive Branch on a yearly basis.


Personal Income Tax (IRPF)


IRPF is a personal and direct tax which levies the income obtained by natural persons living in Uruguay. Residents are all natural persons staying in Uruguay for more than 183 days during a calendar year and who establish their core business or activities or have economic or vital interests in Uruguay. Payment is made on an annual basis and is liquidated - as a general rule - on December 31st of every year, without prejudice to the advances and withholdings made for different types of income. The tax is applied under a dual system whereby two types of income are taxed: 1st Category - income deriving from capital productive factor and 2nd Category - income deriving from work productive factor.


Category 1 comprises income derived from equity increase and return on investment, both real and movable property. This income is subject to the payment of IRPF (at rates ranging from 3% to 12%) to the extent that it is sourced, except in the case of the return on capital gains which is levied if it is from a local or foreign source. Taxpayers who have been taxed abroad for such return on capital gains, may offset (under the conditions established by regulation) the tax paid abroad against the IRPF generated in respect of the same income. The amount to be offset cannot exceed the portion of the aforementioned tax as calculated prior to such deduction. The 2nd Category includes income from work performed as an employee as well as work income earned by self-employed providers of personal services who do not pay IRAE.


Personal Wealth Tax (IP)


Corresponding to natural persons, families and undivided inheritance is applied on the assets in the country, net of certain debts. Only the assets established, placed or economically used in Uruguay are taxed. Natural persons pay IP at progressive rates ranging from 0.7% to 1.2%, with an individual non-taxable minimum of approximately USD 110,000, which is doubled for families. Natural persons domiciled abroad, as well as foreign legal persons, are not subject to the payment of this tax regarding the balances for exports, loans and deposits made to Uruguayan residents. The assets of natural persons, families and undivided inheritance are valued at marked to market value, with particular exceptions, mainly for real estate - the values of which are established by the government from time to time.


The following assets are exempted:


  • Shares in companies subject to the payment of this tax and shares in financial entities exclusively engaged in brokerage operations and foreign securities.

  • Public debt.

  • Natural persons’ bank deposits.


Deductible liabilities basically include average annual debts with local banks, and only the amount surpassing the sum of exempted assets plus the assets located abroad will be computable.