Salario vacacional in Uruguay: what it is and how it's calculated
Before you take leave you're paid the salario vacacional: 100% of your net leave wage, free of taxes and contributions. How it's calculated and when it's paid — with official sources.
Holidays in Uruguay come with an extra many people don't fully grasp: the salario vacacional. It's not the same as the pay for your leave days — it's an additional sum. Here's what it is, how much it is, and when it must be paid.
What it is
A sum for the better enjoyment of leave, equal to 100% of the net leave wage, paid before you go on leave. Law 16.101 sets it:
Per the MTSS:
«una suma para el mejor goce de la licencia equivalente al 100 % del jornal líquido de vacaciones, que debe ser abonada antes del inicio de la licencia»
In English: a sum for the better enjoyment of leave equal to 100% of the net leave wage, which must be paid before the leave begins
MTSS — Salario vacacionalhttps://www.gub.uy/ministerio-trabajo-seguridad-social/institucional/derecho-laboral-uruguayo/salario-vacacionalHow it's calculated
The key is the net wage (jornal líquido). It's not on the gross, but on what's left after contributions:
On the net wage:
«El jornal líquido es el que resulta de restarle al nominal los aportes de contribución a la Seguridad Social y el impuesto a las retribuciones personales»
In English: The net wage is what results from subtracting from the gross the social-security contributions and the personal-income tax
MTSS — Salario vacacionalhttps://www.gub.uy/ministerio-trabajo-seguridad-social/institucional/derecho-laboral-uruguayo/salario-vacacionalA key advantage: it's exempt
The salario vacacional pays no social-security contributions and no IRPF: it's a net sum you receive in full. So it's worth computing it well and checking it appears on your payslip before you take leave. The legal framework is Law 16.101:
Law No. 16,101 (salario vacacional) — IMPOhttps://www.impo.com.uy/bases/leyes/16101-1989At a glance
| Question | Answer |
|---|---|
| How much? | 100% of the net leave wage |
| On what base? | Net (gross − contributions − IRPF) |
| When is it paid? | Before the leave starts |
| Does it pay tax? | No: it's exempt |
In short: the salario vacacional is an extra 100% of the net leave wage, tax-free, paid before your holidays. Check the calculation on your payslip or ask the MTSS.