What actually lands in your Uruguayan bank account
If you work as an employee in Uruguay — local hire or expat on a local contract — your payslip starts from the nominal (gross) salary and loses four things before it reaches you. Three are social security contributions collected by BPS: montepío (15%, your pension), FONASA (3% to 8%, the national health insurance — the rate depends on your income and on whether you have dependent children or a dependent spouse) and the tiny FRL retraining fund (0.1%). The fourth is IRPF, Uruguay’s progressive payroll income tax, calculated in brackets measured in BPC units. One BPC is worth $ 6,864 in 2026 (Decree 11/026). All amounts on this page are Uruguayan pesos (UYU).
This calculator turns gross into net with the 2026 figures and shows every line, like a Uruguayan payslip. Everything runs in your browser; nothing is stored.
How to use the calculator
- Enter your gross monthly salary in pesos.
- Say whether you have dependent children (under 18, or older with a disability) and how many minor children count for the IRPF deduction.
- Say whether you have a dependent spouse or partner (one without their own SNIS health coverage).
- Read the estimated take-home pay and open the IRPF detail to see the base, the 6% add-on and the deduction credit.
2026 BPS contributions
| Contribution | Employee rate | Base |
|---|---|---|
| Montepío (pension) | 15% | Gross salary, capped at $ 288,836 per month |
| FONASA (health) | 3% to 8% | Gross salary, no monthly cap |
| FRL (retraining fund) | 0.1% | Gross salary, no cap |
The FONASA rate follows a matrix built on one threshold — 2.5 BPC, or $ 17,160 per month — plus your family situation:
| Monthly income | Dependent children | Dependent spouse | Rate |
|---|---|---|---|
| Up to $ 17,160 | Either | No | 3% |
| Up to $ 17,160 | Either | Yes | 5% |
| Over $ 17,160 | No | No | 4.5% |
| Over $ 17,160 | Yes | No | 6% |
| Over $ 17,160 | No | Yes | 6.5% |
| Over $ 17,160 | Yes | Yes | 8% |
IRPF: the payroll income tax
Monthly brackets for 2026 (BPC $ 6,864, BPS Notice R 5/2026):
| Bracket (BPC) | From | To | Rate |
|---|---|---|---|
| Up to 7 | $ 0 | $ 48,048 | 0% |
| 7 to 10 | $ 48,049 | $ 68,640 | 10% |
| 10 to 15 | $ 68,641 | $ 102,960 | 15% |
| 15 to 30 | $ 102,961 | $ 205,920 | 24% |
| 30 to 50 | $ 205,921 | $ 343,200 | 25% |
| 50 to 75 | $ 343,201 | $ 514,800 | 27% |
| 75 to 115 | $ 514,801 | $ 789,360 | 31% |
| Over 115 | $ 789,361 | — | 36% |
Two twists make Uruguay different from most net-salary math. First, if your gross salary is above 10 BPC ($ 68,640), the taxable base is increased by 6% — a notional add-on that pre-taxes the mandatory year-end bonus (aguinaldo) and vacation pay. Second, your BPS contributions plus $ 11,440 per dependent minor child (double for a child with a disability) become deductions, and you get a credit worth 14% of them (or 8% if your gross is above $ 102,960).
Worked example
Gross salary of $ 120,000, dependent spouse, no children:
- Montepío: 15% = $ 18,000.00
- FONASA at 6.5% (over 2.5 BPC, spouse, no children) = $ 7,800.00
- FRL: 0.1% = $ 120.00. Total BPS contributions: $ 25,920.00
- IRPF base: above 10 BPC, so 120,000 × 1.06 = $ 127,200.00
- Brackets: 10% of 20,592 = $ 2,059.20; 15% of 34,320 = $ 5,148.00; 24% of 24,240 = $ 5,817.60. Gross tax: $ 13,024.80
- Credit: 8% of 25,920 = $ 2,073.60 (gross above $ 102,960). Final IRPF: $ 10,951.20
- Take-home pay: 120,000 − 25,920 − 10,951.20 = $ 83,128.80, about 69% of gross
Frequently asked questions
What is a BPC?
The Base de Prestaciones y Contribuciones is Uruguay’s indexing unit: tax brackets, deductions and many benefits are defined as multiples of it. It is updated every January — $ 6,864 for 2026 — which is why every threshold on this page changes each year.
I’m a foreigner on a Uruguayan payroll. Do these rates apply to me?
Yes. Dependent employees pay the same BPS contributions and IRPF withholding regardless of nationality, from the first month. Different rules (such as IRNR for non-residents or the tax-residency options for new arrivals) concern other kinds of income — for those, talk to a local accountant.
Is the aguinaldo (13th-month bonus) taxed?
When it is paid out, no IRPF is withheld from it: the tax is anticipated through the monthly 6% add-on (only for salaries above 10 BPC) and settled in the December annual adjustment. It does pay montepío, the employee FONASA rate and FRL, so the net aguinaldo is smaller than half a salary.
Why can my December paycheck differ from this estimate?
This tool estimates the monthly withholding. In December employers run an annual IRPF adjustment using your real yearly income, bonuses and vacation pay, which can produce an extra charge or a refund. High earners may also get an automatic FONASA refund (Law 18,731) the following year.
Figures reflect the rules in force for 2026 (BPS and DGI official values). They change every year — review them annually. This is an informational estimate, not tax advice.