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

Uruguay updates conditions for employees to work remotely under Free Trade Zone regime — Orbitax Tax News & Alerts

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.

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)


Number	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	Month/ Year
Number	Employee's full name	Address according to the signed employment agreement	Department	Starting date	Finishing date	Partial - Total – Office Work	Total working hours in the month	Total Remote work hours in the month	Month/ Year

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

Powerful Tax Solutions

General contact from null null
Name	null null
Email
Company
Phone
Message