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Outsourcing, labor suppliers and platform workers in Uruguay: principal liability and the 2025 platform law
Last verified: 2026-10-27 · Status: Stable
A company that uses subcontractors, intermediaries or labor suppliers answers jointly for their workers' wages, social security contributions and accident insurance for the period of the contract, but its liability drops to subsidiary if it exercises its right to check their compliance documents, and it may withhold payments to cover unpaid items. Agency workers cannot receive less than the user company's category minimums, and outsourcing cannot replace strikers or workers on suspension. Since May 2025 delivery and ride hailing platform workers, employed or self employed, have algorithm transparency rights, minimum pay per task or hour linked to the minimum wage, a 48 hour weekly cap per platform for employees, accident insurance and collective bargaining rights.
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
| Principal liability for contractors' labor and social security debts | Joint; subsidiary if the principal exercises its right to check compliance Ley Nº 18.099 art. 1; Ley Nº 18.251 art. 6, as of 2026-10-27 · in force |
|---|---|
| Maximum weekly hours for an employed worker on one platform | 48 hoursLey Nº 20.396 art. 15, as of 2026-10-27 · in force |
| Worker access to platform data after the relationship ends | 1 yearLey Nº 20.396 art. 8, as of 2026-10-27 · in force |
| Platform work law in force (90 days after 13 Feb 2025 promulgation) | 2025-05 dateLey Nº 20.396 art. 22, as of 2026-10-27 · in force |
The rule
Cost to do it: Administrative cost of a monthly document check per contractor; no official fee.
Example: A principal paying a cleaning contractor UYU 400,000 a month withholds UYU 60,000 when the contractor cannot show the month's BPS receipt, and pays the BPS directly. / UYU 400,000 is about US$9,947; UYU 60,000 about US$1,492.Ley Nº 18.251, Art. 4, 5 and 6, 2008-01-06 official text · verified 2026-10-27
| Document | Issued by | Purpose |
|---|---|---|
| Nominal work history declaration and payment receipt | BPS | Shows contributions declared and paid per worker |
| Certificate of regular payment | BPS | Shows the contractor is up to date |
| Accident insurance certificate | Banco de Seguros del Estado | Shows workers are insured |
| Work record, pay slips and collective agreement | Contractor | Shows wages paid against category minimums |
Monthly compliance check on contractors (Ley 18.251 art. 4)
Worked example
- A data center operator outsources security to a firm with 12 guards. It requests the four sets of documents each month; one month the contractor cannot show the BPS receipt, so the operator withholds the contribution amount from the invoice and pays the BPS directly, keeping its liability subsidiary.
- A food delivery app operating in Montevideo through riders classified as self employed must still publish how its algorithm assigns orders, give riders a contact person for account deactivations, cover them with accident insurance and let them access their ratings for a year after they leave.
Step by step
- 1. Map every contractor whose staff work in the company's normal activity, including cleaning, maintenance and security.
- 2. Put contractual rights to receive compliance documents and to withhold payments.
- 3. Collect and review BPS, BSE and payroll documents every month and keep the evidence.
- 4. Withhold and pay directly when documents are missing.
- 5. For platform businesses, prepare the algorithm information document, risk assessment, training and data access process.
Common traps
- Not asking for the documents keeps the principal jointly liable for the contractor's whole labor debt during the contract.
- Occasional services are excluded, but seasonal work is not occasional.
- Agency workers must be paid at least the user company's category minimums.
- Calling platform workers self employed does not avoid the platform law's transparency, pay, safety and bargaining rules.
Sources
- Ley Nº 18.099 (IMPO)
- Ley Nº 18.251 (IMPO)
- Ley Nº 10.449 (IMPO)
- Ley Nº 20.396, Platform work (IMPO)
- Decreto Nº 145/025 (IMPO)
- Ley Nº 16.074 (IMPO)
Related pages
- labor/employing-people
- labor/hiring-and-employment-contracts
- labor/workplace-safety-and-accident-insurance
- taxes/vat
- sectors/key-sectors-and-rules
- /calendar/
- /country/uruguay/
- Live dashboard
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