'%3e%3cpath%20fill='%23338af3'%20d='M0%20256%20256%200h256v55.7l-20.7%2034.5%2020.7%2032.2v66.8l-21.2%2032.7L512%20256v66.8l-24%2031.7%2024%2035.1v66.7l-259.1%2028.3L0%20456.3v-66.7l27.1-33.3L0%20322.8z'/%3e%3cpath%20fill='%23eee'%20d='M256%20256h256v-66.8H236.9zm-19.1-133.6H512V55.7H236.9zM512%20512v-55.7H0V512zM0%20389.6h512v-66.8H0z'/%3e%3cpath%20fill='%23eee'%20d='M0%200h256v256H0z'/%3e%3cpath%20fill='%23ffda44'%20d='m222.6%20149.8-31.3%2014.7%2016.7%2030.3-34-6.5-4.3%2034.3-23.6-25.2-23.7%2025.2-4.3-34.3-33.9%206.5%2016.6-30.3-31.2-14.7%2031.2-14.7-16.6-30.3%2034%206.5%204.2-34.3%2023.7%2025.3L169.7%2077l4.3%2034.3%2034-6.5-16.7%2030.3z'/%3e%3c/g%3e%3c/svg%3e)
Social security in Uruguay 2026
The employee side stacks three charges: 15% to the state pension system on salary up to a monthly ceiling (UYU 288,836 in 2026), health insurance of 3%, 4.5% or 6% depending on pay and dependants, plus 2% more to cover a spouse, and a token 0.10% for the job-retraining fund.
Every peso of it is deductible in the income tax calculation.
At a glance
- top rate
- Up to ≈23.1% (15% + 6% + 2% + 0.10%)
- entry band
- ≈18.1% for lower earners without dependants
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Employer remits with its own share
- residency basis
- All resident employees; professionals contribute to their own funds
- regime flag
- Pension ceiling updates every February
Rates
Employee contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Salary up to UYU 288,836/month (2026 ceiling) | State pension and welfare system |
| 6% | Salary | Health insurance — pay above 2.5 benefit-base units with dependent minors or disabled dependants |
| 4.5% | Salary | Health insurance — pay above 2.5 units, no dependants |
| 3% | Salary | Health insurance — pay up to 2.5 units |
| +2% | Salary | Optional spouse cover under the health scheme |
| 0.10% | Salary | Job retraining fund |
Thresholds & allowances
- Income tax reliefContributions fully deductible
Credited at the 14%/8% deduction-conversion rates
Residency
Residency trigger
All employees resident in Uruguay contribute through the Social Security Bank; the base includes bonuses, overtime and payments in kind.
Non-resident treatment
University professionals and notaries contribute to their own statutory funds rather than the state bank.
Notes
- Pensions in payment are exempt from income tax but face the separate assistance tax at 0-30%.
- Income tax credits arising on the work-income side can be used against health-insurance fund liabilities under the budget-law changes.
- The pension ceiling adjusts every February; the 2025 figure is the last chapter-confirmed value.
- Employer-side contributions come on top and are outside this page's scope.
FAQ
How much social security do employees pay in Uruguay?
Between roughly 18% and 23% of salary: 15% pension (capped at UYU 288,836 a month in 2026), 3-6% health (+2% for spouse cover) and 0.10% retraining.
Are Uruguayan social security contributions deductible?
Yes — the full amount is deductible in the income tax calculation, converted to a credit at 14% (8% for incomes above 180 benefit-base units).
Figures: tax year 2026, compiled from public sources. Not tax advice.