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
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