What are payroll taxes in Uruguay?

Employee Income Tax

• 0% – 0-379,596
• 10.0% – 379,596 – 542,280
• 15% – 542,280 – 813,420
• 24% – 813,420 – 1,626,840
• 25% – 1,626,840 – 2,711,400
• 27% – 2,711,400 – 4,067,100
• 31% – 4,067,100 – 6,236,220
• 36% – 6,236,220 +

Employer Payroll Tax

• 5% – Health Insurance
• 0.1% – Labor Re-conversion Fund
• 7.5% – Pension Fund
• 0.025% – Labour Credit Guarantee Fund
• 12.625%  Total Employment Cost

Employee Payroll Taxes

• 15% – Pension Fund
• 3%-8% – Health Insurance
• 0.1% – Labor Re-conversion Fund