# Hiring in Uruguay

Review edition — pending Theo Smith approval.

## What does employment cost above salary?

The supplementary annual salary is generally one twelfth of wages paid in cash. Rural-worker remuneration has a specific in-kind exception that must be checked.

Applies to: Uruguay aguinaldo; instalment deadlines require the relevant year’s decree

Still to establish: Current payment decree, wage inclusions, rural exception and contributions

- Current payment decree, wage inclusions, rural exception and contributions

Next step: Confirm Current payment decree, wage inclusions, rural exception and contributions.

- [Uruguay Ministry of Labour and Social Security](https://www.gub.uy/ministerio-trabajo-seguridad-social/politicas-y-gestion/derecho-reglamentacion-laboral/derecho-laboral-uruguayo/sueldo-anual-complementario-aguinaldo)

Checked 2026-09-28. Research status: partial.

## When must payroll and payments happen?

The supplementary annual salary is generally one twelfth of wages paid in cash. Rural-worker remuneration has a specific in-kind exception that must be checked.

Applies to: Uruguay aguinaldo; instalment deadlines require the relevant year’s decree

Still to establish: Current payment decree, wage inclusions, rural exception and contributions

- Current payment decree, wage inclusions, rural exception and contributions

Next step: Confirm Current payment decree, wage inclusions, rural exception and contributions.

- [Uruguay Ministry of Labour and Social Security](https://www.gub.uy/ministerio-trabajo-seguridad-social/politicas-y-gestion/derecho-reglamentacion-laboral/derecho-laboral-uruguayo/sueldo-anual-complementario-aguinaldo)

Checked 2026-09-28. Research status: partial.