Sueldo líquido 2026: montepío 15%, FONASA, FRL y la retención de IRPF del mes
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Del sueldo nominal se descuenta 15 % de montepío hasta el tope de $288.836, FONASA del 3 % al 8 % según el sueldo y la familia, 0,1 % de FRL y el IRPF. El IRPF se calcula con la escala mensual en BPC ($6.864 en 2026), sumando un 6 % si el sueldo supera 10 BPC, y se descuenta el 14 % o el 8 % de las deducciones. Con $80.000 nominales el líquido es $62.032.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator works out the monthly payslip of an employee in Uruguay in 2026, from the BPS rates and values and the IRPF rules in the texts published by IMPO.
Contributions. The montepío is 15% of pay up to the compulsory limit of $288,836 a month (Ley 16.713, updated by BPS). FONASA is charged on the whole salary: 3% up to 2.5 BPC ($17,160), and above that 4.5% alone, 6% with children, 6.5% with a spouse or partner without their own cover and 8% with both. The Fondo de Reconversión Laboral takes 0.1%.
A worked example. On $80,000: montepío $12,000, FONASA $3,600, FRL $80. The IRPF base is $84,800, which gives $4,483.20 of tax; 14% of $15,680 in deductions is $2,195.20, leaving $2,288. The líquido is $62,032.
The rest of the article, and all 6 questions about Uruguay Net Salary Calculator 2026 (Sueldo Líquido), are on the Uruguay Net Salary Calculator 2026 (Sueldo Líquido) page.
An employee pays 15% montepío up to $288,836 a month, FONASA of 3% to 8% depending on pay and family, 0.1% for the FRL, and IRPF above 7 BPC. On $80,000 nominal, single with no children, the deductions are $15,680 and IRPF is $2,288, leaving $62,032.
Decreto 11/026 fixed the Base de Prestaciones y Contribuciones at $6,864 from 1 January 2026. The IRPF thresholds follow from it: no tax up to 7 BPC, $48,048 a month; 10 BPC is $68,640; 15 BPC is $102,960; and the 36% rate starts above 115 BPC, $789,360.
Yes, for workers in the mixed system set up by Ley 16.713. Contributions are compulsory only up to the third level, $288,836 a month in September and October 2026 according to BPS. Above it, saving more for retirement is voluntary, so the 15% stops there.
Each child under 18 adds 20 BPC a year to your deductions, $11,440 a month in 2026, and a child with a severe disability counts double. The deduction lowers the tax by 14% of that amount, about $1,602 a month per child, or 8% for salaries above $102,960.
Rates and rules change; check the source before you rely on a figure.
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