Uruguayan net pay from gross in 2026: montepío, FONASA, FRL and IRPF withheld
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.A Uruguayan employee pays 15% montepío up to $288,836 a month, 3% to 8% FONASA and 0.1% FRL, and IRPF from a monthly scale in BPC of $6,864. On $80,000 nominal, single, the deductions are $15,680 and $2,288 IRPF, so the líquido is $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.
Type your nominal monthly salary (sueldo nominal), without the aguinaldo.
Switch on a spouse or partner who has no SNIS cover of their own, if you have one.
Enter your children under 18.
Read the líquido, with the montepío, FONASA, FRL and IRPF lines.
Open the working tab for the IRPF steps.
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%.
IRPF, as the employer withholds it. Decreto 148/007 gives a monthly scale: nothing up to 7 BPC ($48,048), then 10%, 15%, 24%, 25%, 27%, 31% and 36% from 10, 15, 30, 50, 75 and 115 BPC. When pay passes 10 BPC ($68,640) it is increased by 6% before entering the scale. From the tax, the employer takes off 14% of your deductions, or 8% if you earn over 15 BPC ($102,960). The deductions are the contributions above plus $11,440 a month for each child under 18 (20 BPC a year).
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.
Not included. The aguinaldo and the salario vacacional, the Fondo de Solidaridad, mortgage or rent credits, a disabled child, sharing the child deduction between parents, the family filing option, the annual settlement and other pension funds (bank, professional, military, police).
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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.
Under Decreto 148/007 the employer applies a monthly scale in BPC to the month's pay, increased by 6% when pay exceeds 10 BPC. From that tax it takes off 14% of your deductions, or 8% when pay is above 15 BPC. The aguinaldo is taxed separately.
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.
Up to 2.5 BPC ($17,160) the rate is 3%, or 5% with a spouse or partner who has no cover of their own. Above that it is 4.5% alone, 6% with children under 18, 6.5% with such a spouse and 8% with both. FONASA has no ceiling and the employer adds 5%.
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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