October 17, 2022
Uruguay’s Executive Branch approves conditions for employees of Free Trade Zone users to work remotely
Decree 319/022 sets forth that dependent employees may perform their services remotely from their private domicile in national territory for their Free Trade Zone employers.
The following conditions are required to work remotely:
Remote work is not allowed for dependent employees who directly develop production or manufacturing, distribution or logistics operational activities, as well as those who carry out substantive commercial activities and those who carry out exceptional, auxiliary and complementary activities provided for in the Free Trade Zone regulation.
The decree was published by the Official Gazette on 5 October 2022. The decree is effective 60 days after its publication (which could be eventually postponed for a maximum of 30 days) and can be accessed here.
For additional information with respect to this Alert, please contact the following:
EY Uruguay, Montevideo
Ernst & Young LLP (United States), Latin American Business Center, New York
Ernst & Young LLP (United Kingdom), Latin American Business Center, London
Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific