Countries › Uruguay › Guide › 7. Labor and employment › Hiring in Uruguay: employer registration, the unified work record, the labor book, pay slips and contract terms
Hiring in Uruguay: employer registration, the unified work record, the labor book, pay slips and contract terms
Last verified: 2026-10-27 · Status: Stable
Uruguay has no general written contract requirement for ordinary employment, but every employer must record each worker's activity group, category, hours and pay with the BPS, and report changes within 15 calendar days. The BPS generates the Unified Work Record (Planilla de Trabajo Unificada), each establishment keeps a registered Labor Record Book for overtime, schedule changes and accidents, and every payment needs a detailed pay slip kept for the claim period. Agency and outsourced staff must be told their terms in writing before they start, telework must be agreed in writing, and statutory trial periods appear only in specific regimes such as the 2026 employment promotion contracts.
USD figures use UYU 40.214 per US dollar, the BCU quotation for DLS. USA BILLETE on 26 October 2026, retrieved from the BCU quotations service on 27 October 2026; conversions are for orientation only.
Key facts
| Deadline to register changes in a worker's category, hours or pay with the BPS | 15 daysDecreto Nº 278/017 art. 2, as of 2026-10-27 · in force |
|---|---|
| Deadline to register the Labor Record Book after activity starts | 10 business daysDecreto Nº 278/017 art. 13, as of 2026-10-27 · in force |
| Deadline to record a work accident in the Labor Record Book | 24 hoursDecreto Nº 278/017 art. 16, as of 2026-10-27 · in force |
| Deadline to report lost or stolen labor documents to the police | 48 hoursDecreto Nº 278/017 art. 29, as of 2026-10-27 · in force |
| Trial period in employment promotion contracts of up to 9 months / 12 months | 45 / 60 daysLey Nº 20.506 art. 10, as of 2026-10-27 · in force |
The rule
Cost to do it: No fee is set by Decreto 278/017; the cost is the payroll provider or in house time to load the data on the BPS system.
Example: A worker hired on UYU 60,000 a month as an administrative clerk must be registered with group, subgroup, category, schedule and pay when the BPS registration is made; a raise to UYU 64,000 must be registered within 15 days. / UYU 60,000 is about US$1,492; the raise to UYU 64,000 is about US$1,591.Decreto Nº 278/017 (Unified Work Record), Art. 1, 2, 5 and 25, 2017-10-02 official text · verified 2026-10-27
Cost to do it: No fee is set in the decree; the book itself is a stationery cost.Decreto Nº 278/017, Art. 13, 14, 15, 16 and 18, 2017-10-02 official text · verified 2026-10-27
| Document | When | Norm |
|---|---|---|
| BPS registration of worker with group, category, hours and pay | At registration of the worker | Art. 2 and 25 |
| Registration of changes to those data | Within 15 calendar days | Art. 2 |
| Labor Record Book registered with IGTSS or Labor Office | Within 10 business days of starting activity | Art. 13 |
| Overtime and schedule changes in the Labor Record Book | Schedule changes before they apply; overtime as worked | Art. 16 |
| Work accident entry | Within 24 hours | Art. 16 |
| Leave list signed by workers | Before leave starts | Art. 24 |
| Pay slip | With every payment | Art. 19 |
| Written terms for outsourced or agency workers | Before work starts | Ley 18.251 art. 9 |
| Written telework agreement | At hiring or before switching | Ley 19.978 art. 5 |
Employer documents and deadlines (Decreto Nº 278/017 unless stated)
Worked example
- A foreign owned software company opens its Montevideo office on Monday 2 November 2026 with five employees. It registers each worker with the BPS showing group, category, schedule and pay when the workers are registered, registers the Labor Record Book with the Labor Inspectorate within ten business days counted from 3 November, records the BSE accident policy number on the first folio, and issues electronic pay slips through a portal with paper copies on request.
- A developer on UYU 120,000 a month (about US$2,984) moves to three days a week at home: the switch is documented in a written telework annex; if it was agreed after an office based start, either side can return to the office within 90 days with seven days' notice.
Step by step
- 1. Classify the business in the right Wage Council group and subgroup and identify each worker's category and minimum.
- 2. Register the company and each worker with the BPS, loading the category, schedule, breaks, weekly rest and pay data.
- 3. Take out the work accident and occupational illness insurance with the Banco de Seguros del Estado before work starts and note the policy number.
- 4. Register the Labor Record Book for each establishment within ten business days of starting activity.
- 5. Put written terms in place where needed: telework annexes, agency or outsourcing notices, and Ley 20.506 contracts authorized by the MTSS.
- 6. Issue a compliant pay slip with every payment and keep slips and payroll data for the five year labor credit period.
- 7. Register any change in category, schedule or pay within 15 calendar days.
Common traps
- Marking pay as confidential is only allowed for senior staff outside the Wage Council decision or collective agreement; using it for covered staff is an infraction.
- An inspector who finds no registered Labor Record Book or unrecorded overtime can fine the company between 1 and 150 days' wages per affected worker under Ley 15.903 art. 289.
- Pay slips are evidence: keep them for the full period in which labor credits can be claimed, not just the tax period.
- A telework switch that lasts more than 45 days is presumed permanent unless agreed otherwise (Decreto 86/022 art. 4).
- Do not assume a trial period: outside regimes such as Ley 20.506, check the Wage Council decision or collective agreement before relying on one.
Sources
- Decreto Nº 278/017, Unified Work Record (IMPO)
- Ley Nº 18.099 (IMPO)
- Ley Nº 18.251 (IMPO)
- Ley Nº 19.978, Telework (IMPO)
- Decreto Nº 86/022 (IMPO)
- Ley Nº 20.506 (IMPO)
- Ley Nº 15.903 art. 289 (IMPO)
Related pages
- labor/employing-people
- labor/minimum-wage-and-wage-councils
- labor/telework
- labor/hiring-incentives-and-internships
- labor/labor-claims-inspections-and-penalties
- immigration/residence-and-work-rights
- entities/choosing-an-entity
- /calendar/
- /country/uruguay/
- Live dashboard
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