Do the aguinaldo and salario vacacional pay IRPF? How they're taxed
The aguinaldo and salario vacacional do pay IRPF, but in a special way — and a recent law made them taxed less. How it works and what changed, with official sources.
The aguinaldo arrives, the salario vacacional arrives… and the question is always the same: is IRPF withheld from that? The answer is yes, but with a special treatment worth understanding — especially since a recent law made it more favorable.
They do pay IRPF, but separately
The mandatory aguinaldo (13th salary) and salario vacacional don't mix with the rest of your salary for IRPF: they're computed separately. The tax on them is determined by applying the highest marginal rate that applies to your income level. The DGI explains it in the treatment of dependent workers:
DGI — IRPF for dependent workershttps://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/irpf-para-trabajadores-dependientesThe change: they no longer enter the scale
Here's the important news. A law established that these mandatory items leave the progressive scale of the annual IRPF computation:
Per the rule:
«las rentas computables originadas en el sueldo anual complementario y en la suma para el mejor goce de la licencia, obligatorias en virtud de disposiciones legales, no se ingresarán a la escala»
In English: the computable income from the annual complementary salary and the sum for the better enjoyment of leave, mandatory by legal provisions, will not enter the scale
Presidency — Law separating aguinaldos and salario vacacional from IRPFhttps://www.gub.uy/presidencia/comunicacion/noticias/poder-ejecutivo-promulgo-ley-separa-aguinaldos-salario-vacacional-del-irpfWhat it means for your pocket
By not “entering the scale”, the aguinaldo and salario vacacional no longer push your other income toward a higher-rate bracket. In practice, you pay less IRPF than before. The Government itself estimated the benefit's reach:
On the reach:
«se beneficiarán unos 133.000 trabajadores.»
In English: about 133,000 workers will benefit.
Presidency — Law separating aguinaldos from IRPFhttps://www.gub.uy/presidencia/comunicacion/noticias/poder-ejecutivo-promulgo-ley-separa-aguinaldos-salario-vacacional-del-irpfNote: contributions don't change
A key detail: this is only about IRPF. The aguinaldo and salario vacacional still carry social-security contributions (BPS, FONASA) as always. So the contributions still apply, but the IRPF on those items is lighter. See our aguinaldo and salario vacacional post for the full picture.
At a glance
| Question | Answer |
|---|---|
| Do they pay IRPF? | Yes, but computed separately |
| At what rate? | The highest marginal rate that applies to you |
| What changed? | They no longer enter the scale (you pay less) |
| And contributions? | They stay (BPS, FONASA) |
In short: the aguinaldo and salario vacacional pay IRPF separately and, thanks to the law that took them out of the scale, today they're taxed less. Contributions stay the same. Verify your settlement with your payslip or accountant.