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November 30, 2022

Uruguay establishes conditions for employees to work remotely under Free Trade Zone regime

  • The National Directorate of Free Trade Zones (NDFTZ) issued Resolution N° 77/022 to specify the conditions under which teleworking is performed.

Following Decree N°319/022, issued last September (See EY Global Tax Alert, Uruguay's Executive Branch approves conditions for employees of Free Trade Zone users to work remotely, dated 14 October 2022), the NDFTZ, issued Resolution N°77/022 to clarify and formalize the conditions under which remote work should be performed.

Such resolution emphasizes that the remote work agreement should be in writing, that the employees must perform the tasks specifically from their home address in national territory and that the rest of the conditions established by the abovementioned Decree should be met.

The Resolution highlights that it will be the NDFTZ who has the competence to control the implementation of the remote work and that the Free Trade Zone (FTZ) developers should keep the records where the FTZ user evidences that all requirements are met, throughout the following worksheet:

Employee's work template

Free Trade Zone

Company Name (User)

User's Fiscal ID number (RUT)



Employee's full name

Remote work address

Starting date

Finishing date

Weekly hours performed

Remote Work Modality

Remote Work Days

Total amount of Remote work weekly hours


Address according to the signed employment agreement


Partial - Total — Office Work

Mo,Tu,We,Th, Fr,Sa,Su

These documents should be kept for at least two calendar years and be provided to the NDFZ when requested.

The resolution, issued on 14 October 2022, has not been published yet on the official webpage and will become effective 60 calendar days after publication in the Official Gazette of Decree N°319/022 (published on 5 October 2022) which may be postponed by the NDFTZ for up to 30 days.


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