Does your due date depend on your RUT's last digit? (Uruguay 2026)

It's one of the most repeated confusions: 'the due date depends on the last digit of your RUT'. For most people reading this guide — sole traders, monotributistas and companies without employees — that isn't true. The BPS calendar has several columns, and these businesses fall in one that has a single day per month, the same for every digit. Here's the rule, the 2026 calendar and the cases where the digit does matter.

The short answer

If your business has no employees, your monthly BPS invoice goes through the 'cobranza descentralizada' (decentralised collection) system: BPS generates it automatically and emails it to you, and its due date comes from the 'Cobranza descentralizada' column of the year's calendar. That column has one single day per month for everyone — your RUT's last digit changes nothing. The BPS guide puts it like this:

Who is in decentralised collection:

«Unipersonales, sociedades de hecho o sociedades personales con contrato - estas empresas se encuentran adheridas al sistema de cobranza descentralizada, por lo que la factura mensual se genera automáticamente y se envía por correo electrónico al establecido.»

In English: Sole traders, de facto partnerships or personal partnerships with a contract - these companies are enrolled in the decentralised collection system, so the monthly invoice is generated automatically and sent by email to the address on file.

And which column sets their due date:

«Vencimiento - según lo establecido en la columna «Cobranza descentralizada» del calendario de vencimientos.»

In English: Due date - as set out in the «Cobranza descentralizada» (decentralised collection) column of the due-date calendar.

The 2026 BPS calendar if you have no employees

These are the due dates in the 'Cobranza descentralizada' column for 2026. Find the month you're paying in and that's your day — no groups, no digit columns:

The day isn't fixed: BPS sets it month by month, and it also rolls when it falls on a weekend or holiday (that's why some month-to-month jumps are bigger).

When the last digit does matter: companies with employees

The digit hasn't disappeared from the calendar: it orders companies that have employees and file payroll (nómina). Those don't use decentralised collection but the residual column, 'todos los demás contribuyentes no incluidos en los anteriores', which splits into two groups: digits 0–4 and digits 5–9. The BPS guide puts it like this:

For companies with staff, by contrast:

«El vencimiento de presentación de nómina y pago de obligaciones: corresponde realizar el pago al mes siguiente de producida la actividad de acuerdo al calendario de vencimientos, según el último digito del número de empresa»

In English: Deadline for filing the payroll and paying obligations: payment must be made in the month following the activity, according to the due-date calendar, by the last digit of the company number

If you hire your first employee, your due date moves to this table. While you have no staff, the one that applies to you is the table above.

DGI doesn't use the digit for monthly payments either

Something similar happens with DGI: for these taxpayers there is a single monthly date (around the low-to-mid 20s), the same regardless of your digit. So each month you generally have two due dates — DGI's and BPS's — and, if you have no employees, neither one depends on your last digit:

So what is the last digit for?

The RUT is the number that identifies your business to DGI, and its last number — the rightmost one — is the 'last digit': if your RUT ends in …950010 it's 0; if it ends in …217, it's 7. That digit is used to stagger the monthly due date of companies with employees, so they don't all pay on the same day. What it does not do is change the date for a business without employees.

Why does the day change month to month?

For two reasons. First, BPS builds its calendar month by month and it doesn't always land on the same number. Second, if the date falls on a Saturday, Sunday or a non-working holiday, the deadline rolls to the next business day — that's why some months you pay a couple of days later than usual. (You can see the year's holidays in the site's Holidays section.)

How to find YOUR date

First ask yourself one thing: do you have employees? If you don't, use the 'Cobranza descentralizada' table: one day per month, the same for everyone. If you do and you file payroll, look at your RUT's last digit and read the 0–4 or 5–9 column in the second table. In both cases, DGI's date is the same for everyone.

Example: a sole trader without employees pays their June 2026 BPS on the 22nd, whether their RUT ends in 3 or in 8 — it's exactly the same day. A company with employees, by contrast, pays that month on the 15th if its digit is 0–4 and on the 16th if it's 5–9.

How Tributo helps

You don't have to memorise any table: Tributo looks at your situation (with or without employees), applies the current official calendar and builds your personal calendar with the exact date of each due date (already rolled for weekends and holidays) and an estimated amount. To understand how much you pay and how to register:

• Guide: how much and when a sole trader pays
• Guide: how to register your sole trader, step by step

Frequently asked questions

• Does my BPS due date depend on my RUT's last digit? If your business has no employees, no: you pay on the 'Cobranza descentralizada' day, the same for every digit.
• So who is the digit rule for? For companies with employees that file payroll: there the 0–4 and 5–9 groups do apply.
• I'm a monotributista — which column applies to me? The decentralised collection one, unless you have employees.
• Does the invoice arrive on its own? Yes: under decentralised collection BPS generates the monthly invoice and sends it to the email address you registered.
• So the digit never matters? Not for your monthly due dates. It does order one annual filing: in 2026 the Fonasa Servicios Personales declaration is due 16/4 for digits 0, 1 and 2; 23/4 for 3, 4 and 5; and 30/4 for 6, 7, 8 and 9.
• What if my date falls on a holiday or weekend? It rolls to the next business day; the 'table' day is the starting point.
• Does DGI's date change by the digit? No: for monthly payments DGI uses a single date, the same for everyone.

In short: if you have no employees, your BPS due date does not depend on your RUT's last digit — it's the same day for everyone, the one in the 'Cobranza descentralizada' column. The digit only separates companies with employees, and DGI's monthly date doesn't use it. Always verify the dates in BPS's and DGI's official calendars, and let Tributo remind you before each one.