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The NDFTZ issued Resolution 92/022 which contains an amendment to the recent Resolution 77/022 providing:
A deadline for the monthly submission of the employees’ remote work records, which cannot exceed 10 working days of the following month.
A change from the weekly basis report to a monthly basis.
Demands that the employees’ remote work records be submitted in xls format or a similar editable format.
Postponement of Decree 319/022’s and Resolutions’ effectiveness, that will enter into force from 5 January 2023.
Finally, it modifies the template where the employer must record the employees' remote work conditions:
| Free Trade Zone | Company Name (User) | User´s Fiscal ID number (RUT) | |||||||
| Number | Employee's full name | Remote work address | Starting date | Finishing date | Remote Work Modality | Total working hours in the month | Total Remote work hours in the month | Month/Year | |
| Address according to the signed employment agreement | Department | Partial - Total – Office Work | |||||||
The resolution, issued on 29 November 2022, has not been published yet on the official webpage and will become effective on 5 January 2023.
For additional information with respect to this Alert, please contact the following:
EY Uruguay, Montevideo
- Martha Roca
- María Inés Eibe
- Piero de los Santos
- Lucia Giagnacovo
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.
