Uruguay Gazettes Decree on Individual Income Tax Withholding for Construction Workers

The Uruguayan Official Gazette May 12 published Decree No. 82/026, on individual income tax (IRPF) withholding for construction workers under the special unified contribution regime who receive income from employment and the Social Security Bank (BPS). The decree includes measures: 1) specifying that the daily wages settled by the employer are taken into account for the withholding when the worker receives their salary from the responsible substitute; 2) specifying that BPS amounts are taken into account for the withholding when the BPS pays the salary benefits, except for the annual complementary salary and the percentage increment; and 3) requiring that ...