Uruguay updates conditions for employees to work remotely under Free Trade Zone regime

Local contact

EY Global

6 Dec 2022
Subject Tax Alert
Categories Corporate Tax
Jurisdictions Uruguay
  • The National Directorate of Free Trade Zones (NDFTZ) has clarified formalities to be complied with under the remote work regime and postponed Decree 319/022’s effectiveness.

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.