Payroll and Labor

Our firm provides companies of different sizes with Payroll and Labor services. The calculation of wages and social security taxes comprises:

  • Calculation of staff’s wages and salaries (salaries, wages, fortnightly pays, commissions, year-end bonuses, holiday pay, severance, etc.) and of applicable social security taxes. Plus, the preparation of the corresponding payment receipts and forms.
  • Calculation of Personal Income Tax (“IRPF”), withholding amounts, processing of payments and the calculation of annual adjustment of the tax.
  • Preparation of forms for the registration and de-registration with FONASA, in the event of staff admissions and severances.
  • Reporting at FONASA due to illnesses, at the Family Benefit Fund, etc.; communication of absences and any other labor-related document that is necessary.
  • Preparation of the necessary documents for unemployment insurance, industrial accidents insurance, etc.
  • Obtaining of certificates proving that the company is up to date with the payments at the Social Security Administration.
  • Support at inspections carried out by the Social Security Administration.
  • Sending of information to banks for the purposes of crediting salaries.
  • Management of food vouchers administration. 

Our firm also provides advice on the regulations issued by the Ministry of Labor:

  • Obtaining and updating of all the labor documentation required to comply with current regulation.
  • Continuous updating of staff movements, timetables, salaries and wages.
  • Support at inspections by the Ministry of Labor.

Advice on regulation issued by the “Banco de Seguros del Estado” (State Insurance Company, which handles labor-related insurance):

  • Contracting and renewing insurance on employment-related accidents or illnesses.
  • Sending of updated information to the insurer, in order to have an updated policy. 
  • Processing accident insurance claims.
  • Obtaining the certificate which proves that there are no outstanding tax liabilities with the insurer.
  • Support at inspections by the insurer.

Control of employees from outsourced companies:

Whenever the company hires staff from outsourced companies, the necessary controls and support is provided, to minimize the liabilities that the outsourcing regulation establishes.

Andersen Tax & Legal is Uruguay’s member of Andersen Global, an international association of member firms comprised of legal and tax professionals worldwide.