Uruguay’s Executive Branch approves conditions for employees of Free Trade Zone users to work remotely

Local contact

EY Global

14 Oct 2022
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Uruguay
  • Dependent employees of Free Trade Zones may agree to provide services remotely.

Decree 319/022 sets forth that dependent employees may perform their services remotely from their private domicile in national territory for their Free Trade Zone employers.

The following conditions are required to work remotely:

  • Only dependent employees who work a full-time day (not less than 25 hours per week) may work remotely.

  • 90% of the dependent employees must perform a minimum of 60% of their monthly workload at the work center and for the remaining 10% there will be no minimum.

  • The sum of monthly office hours completed by total employees may not be less than 60% of the total monthly workload.

  • A minimum of 1,000 monthly office hours, considering all employees, is required.

Remote work is not allowed for dependent employees who directly develop production or manufacturing, distribution or logistics operational activities, as well as those who carry out substantive commercial activities and those who carry out exceptional, auxiliary and complementary activities provided for in the Free Trade Zone regulation.

The decree was published by the Official Gazette on 5 October 2022. The decree is effective 60 days after its publication (which could be eventually postponed for a maximum of 30 days) and can be accessed here (pdf).


For additional information with respect to this Alert, please contact the following:

EY Uruguay, Montevideo
  • Martha Roca
  • María Inés Eibe
  • Piero de los Santos
Ernst & Young LLP (United States), Latin American Business Center, New York
  • Lucas Moreno
  • Ana Mingramm
  • Pablo Wejcman
  • Enrique Perez Grovas
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
  • Lourdes Libreros
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific
  • Raul Moreno, Tokyo
  • Luis Coronado, Singapore

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.