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