Annual IRPF adjustment for employees: when you get money back
Employees have IRPF withheld monthly, but once a year there's the annual adjustment — and often you get a refund. How it works, form 3100, and who must file. With official sources.
If you're an employee, you see IRPF deducted each month. But that withholding is an estimate: at year-end there's the annual adjustment, comparing what was withheld with what was actually due. If too much was withheld, you get a refund. Here's how it works and how not to leave that money unclaimed.
What the annual adjustment is
During the year, your employer withholds IRPF month by month. At the close, your annual IRPF is recomputed considering all your income and all your deductions (children, rent, contributions, etc.). If the total withheld was more than the real tax, you have a balance in your favor (a refund); if less, you pay the difference.
Form 3100
The key to correct withholding is reporting your deductions. That's done with form 3100:
Per the DGI:
«Los trabajadores dependientes contribuyentes del IRPF podrán presentar el formulario 3100 para informar a su empleador los datos necesarios para el cálculo de las retenciones.»
In English: IRPF-taxpayer dependent workers may file form 3100 to inform their employer of the data needed to compute the withholdings.
DGI — IRPF for dependent workershttps://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/irpf-para-trabajadores-dependientesWho must file the return
If you had a single employer and your deductions were properly reported, the employer does the adjustment and you don't have to do anything. But if you worked for more than one employer in the year (multiple jobs), or didn't report deductions you're entitled to, you probably must file your annual IRPF return — and that's where the refund usually appears. See our annual-return and deductions posts.
How you collect the refund
If the return shows a balance in your favor, you can collect it in cash once the DGI authorizes it. The DGI offers an annual-adjustment simulator so you can estimate whether you get a refund and how much:
DGI — IRPF annual-adjustment simulator (employees)https://www.gub.uy/direccion-general-impositiva/politicas-y-gestion/simulador-irpf-ajuste-anual-dependientes-2025When it's done
The adjustment and, where applicable, the annual return are done early in the following year (typically around May), per the calendar the DGI publishes each year. Keep your deduction receipts handy (rent, contributions, etc.).
At a glance
| Question | Answer |
|---|---|
| What is it? | Annual recomputation of your IRPF |
| What's the 3100 for? | Reporting your deductions to the employer |
| Must I file? | Yes if you had multiple jobs or unreported deductions |
| Balance in favor? | Collected in cash (DGI-authorized) |
In short: the annual IRPF adjustment corrects the year's withholding, and if you overpaid you get a refund. Report your deductions with the 3100, check whether you must file (especially with multiple jobs) and use the DGI simulator. Don't leave that refund unclaimed.