Uruguay’s aguinaldo: the mandatory 13th salary explained
Every employee in Uruguay — including foreigners on a local contract — is entitled to an aguinaldo or 13th salary (Law 12,840): one twelfth of all cash wages earned in the 12 months before December 1, paid in two installments (Decree-Law 14,525) with deadlines set by an annual decree. For 2026 (Decree 113/026):
| Installment | Period covered | Payment deadline |
|---|---|---|
| First half | Dec 1, 2025 – May 31, 2026 | June 30, 2026 |
| Second half | Jun 1, 2026 – Nov 30, 2026 | December 20, 2026 |
The math: gross aguinaldo = (cash pay earned in the period) ÷ 12. With a constant salary over the six months, that is exactly half a month’s salary; if you worked fewer months, you add up what you earned and divide by 12.
How to use this calculator
- Enter your monthly gross salary in Uruguayan pesos (use the semester average if it changed).
- Set the months with salary in the semester (6 for a full period).
- Pick the installment (June or December 2026) to see its period and legal deadline.
- Tick the boxes for dependent children (under 18, or older with a disability) and a dependent spouse or partner without their own SNIS health coverage — these determine your personal FONASA rate.
What gets deducted in 2026
The aguinaldo is subject to the employee’s social security contributions, but no income tax (IRPF) is withheld when it is paid:
| Item | 2026 rate | Deducted from the aguinaldo? |
|---|---|---|
| Pension contribution (montepío) | 15% | Yes, with its own cap: half-aguinaldo up to UYU 144,418 |
| FONASA health (personal) | 3% to 8%, by family situation | Yes, at your regular rate |
| FRL labor retraining fund | 0.1% | Yes |
| IRPF income tax | progressive scale | Not at payment — settled in the December annual adjustment |
Your FONASA personal rate depends on your monthly income (the aguinaldo itself does not count toward the 2.5 BPC = UYU 17,160 threshold) and on who you cover:
| Monthly income (excl. aguinaldo) | No spouse, no children | With children | With spouse | Spouse and children |
|---|---|---|---|---|
| Up to UYU 17,160 (2.5 BPC) | 3% | 3% | 5% | 5% |
| Above UYU 17,160 | 4.5% | 6% | 6.5% | 8% |
One caveat: several popular Uruguayan calculators treat the aguinaldo as FONASA-exempt. The BPS Taxable Base Manual (Dec 2024) only exempts the employer contribution (art. 4, Decree 2/008); the personal rate is deducted. This tool follows the official BPS criterion.
Worked example
Monthly gross salary of UYU 40,000, constant from December through May, no dependent children or spouse, first installment (June 2026):
- Gross aguinaldo: 40,000 × 6 ÷ 12 = UYU 20,000.00
- Pension 15%: UYU 3,000.00
- FONASA 4.5% (above 2.5 BPC, no dependents): UYU 900.00
- FRL 0.1%: UYU 20.00
- IRPF: nothing withheld at payment
- Net aguinaldo: UYU 16,080.00
A prorated case: you started on February 1, 2026 earning UYU 50,000 with one dependent child. February through May you earned 50,000 × 4 = 200,000, so the gross is 200,000 ÷ 12 = UYU 16,666.67. After pension (2,500.00), FONASA 6% (1,000.00) and FRL (16.67), the net is UYU 13,150.00.
Frequently asked questions
Which payments count toward the aguinaldo base?
All remunerative cash items: base salary, overtime, commissions, regular incentives and paid leave days. Excluded: the aguinaldo itself, vacation salary, profit-sharing bonuses, severance, and in-kind or notional items such as housing or tips.
Does the aguinaldo pay income tax?
Not at payment (art. 63, Decree 148/007). IRPF captures it through a 6% notional add-on to your monthly taxable base — only if that base exceeds 10 BPC (UYU 68,640 in 2026) — and the December annual adjustment reconciles the year, producing a balance to pay or a refund.
I only worked part of the period. Do I still get it?
Yes, proportionally: the formula adds what you earned in the installment’s period and divides by 12 — four months of work equals one third of a monthly salary.
Can an employee lose the right to the aguinaldo?
Only when dismissed for serious misconduct (“notoria mala conducta”). In every other exit — resignation, dismissal, end of contract — the prorated amount accrued to the last day must be paid.
Do high salaries contribute on the full amount?
The pension contribution is capped: in 2026 nothing is due above UYU 288,836 a month (UYU 144,418 for a half-aguinaldo). FONASA and FRL have no monthly cap, though Law 18,731 provides an annual refund of excess FONASA contributions, paid automatically by BPS.
This is an informational estimate with 2026 values (BPC UYU 6,864, Decree 11/026), not tax or legal advice. Your employer and BPS set the exact figures on your payslip — check the official sources (bps.gub.uy, dgi.gub.uy) and review the values every year: BPC, caps and brackets change each January.