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December 6, 2022

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

  • The National Directorate of Free Trade Zones (NDFTZ) has clarified formalities to be complied with under the remote work regime and postponed Decree 319/022's effectiveness.

The NDFTZ issued Resolution 92/022 which contains an amendment to the recent Resolution 77/022 providing:

  • A deadline for the monthly submission of the employees' remote work records, which cannot exceed 10 working days of the following month.
  • A change from the weekly basis report to a monthly basis.
  • Demands that the employees' remote work records be submitted in xls format or a similar editable format.
  • Postponement of Decree 319/022's and Resolutions' effectiveness, that will enter into force from 5 January 2023.

Finally, it modifies the template where the employer must record the employees' remote work conditions:

Free Trade Zone

Company Name (User)

User's Fiscal ID number (RUT)



Employee's full name

Remote work address

Starting date

Finishing date

Remote Work Modality

Total working hours in the month

Total Remote work hours in the month



Address according to the signed employment agreement


Partial - Total- — Office Work

The resolution, issued on 29 November 2022, has not been published yet on the official webpage and will become effective on 5 January 2023.


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