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Uruguay updates conditions for employees to work remotely under Free Trade Zone regime

|Tax Alerts, Legislation & Policy, National/Federal Taxation|Uruguay
Uruguay
  • The National Directorate of Free Trade Zones (NDFTZ) has clarified formalities to be complied with under the remote work regime and postponed Decree 319/022’s effectiveness.

The NDFTZ issued Resolution 92/022 which contains an amendment to the recent Resolution 77/022 providing:

  • A deadline for the monthly submission of the employees’ remote work records, which cannot exceed 10 working days of the following month.

  • A change from the weekly basis report to a monthly basis.

  • Demands that the employees’ r…

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