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🇺🇾Uruguay 13th Salary Calculator

In Uruguay, the annual complementary wage (Aguinaldo) is equal to 1/12th of total wages earned during the period, paid in two halves: June (for Dec 1 to May 31 earnings) and December (for June 1 to Nov 30 earnings).

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Complementary Annual Wage (Law 12,840 & Law 14,525)UYU ($U)

In Uruguay, the annual complementary wage (Aguinaldo) is equal to 1/12th of total wages earned during the period, paid in two halves: June (for Dec 1 to May 31 earnings) and December (for June 1 to Nov 30 earnings).

Compensation & Service Period

$U
$U 10,000$U 300,000
Full 12/12 months (complete annual entitlement)
months
1 months12 months
$U
$U 0$U 150,000
Statutory Rule & Tax Treatment

Subject to standard social security contributions (BPS ~15% retirement, 3-6% FONASA health) and progressive IRPF tax.

Formula: Annual Aguinaldo = $U 45,000 × (12/12) = $U 45,000. Paid in two installments (June & December), subject to BPS social security (19.5%) and IRPF (~10%).

Net Take-Home Entitlement12/12 Months Pro-Rata
$U31,725UYU
Total Gross Entitlement
$U45,000
Taxes & Social Deductions
-$U13,275
1ST INSTALLMENTNo Deductions
1st Fraction (Paid in June)
$U15,863

Advance payment paid gross without social security or tax withholdings.

2ND INSTALLMENTTaxes Deducted
2nd Fraction (Paid in December)
$U15,862

Final balance after statutory tax and social security withholdings.

Detailed Payment Breakdown

Total Gross Aguinaldo Entitlement
1/12th of total earnings for the period
$U45,000
1st Half Net (June Payment)
Calculated over December 1 to May 31 earnings
$U15,863
2nd Half Net (December Payment)
Calculated over June 1 to November 30 earnings
$U15,862
BPS Social Security & FONASA Healthcare (~19.5%)
Retirement and national health fund contributions
$U8,775
IRPF Personal Income Tax (~10%)
Progressive labor income tax withholding
$U4,500

Complementary Annual Wage (Law 12,840 & Law 14,525)

Subject to standard social security contributions (BPS ~15% retirement, 3-6% FONASA health) and progressive IRPF tax.

Frequently Asked Questions

How is the 13th salary calculated in Uruguay?

In Uruguay, the annual complementary wage (Aguinaldo) is equal to 1/12th of total wages earned during the period, paid in two halves: June (for Dec 1 to May 31 earnings) and December (for June 1 to Nov 30 earnings).

How is the 13th salary taxed in Uruguay?

Subject to standard social security contributions (BPS ~15% retirement, 3-6% FONASA health) and progressive IRPF tax.