Uruguay's Telework Law (Ley 19.978): the clear, complete guide

If you searched 'ley 19978' or 'Uruguay telework law', this guide explains it end to end in plain language. Law No. 19.978, of 20 August 2021, is the rule that regulates telework (remote work) in Uruguay; it is completed by Decree 86/022, of 17 March 2022. You'll see what telework means under the law, who it protects, what rights and duties it creates, and one key point for freelancers and sole traders: this law may not apply to you at all. Each point comes with the verbatim quote from the law and the official link.

What is 'telework' under the law?

The law gives a precise definition to a loosely used word. Telework is working — all or part of the time — outside the physical place the employer provides (the office), using mainly technology: a computer, the internet, platforms. It doesn't matter whether you're connected live (online) or work on your own and deliver later (offline): both count as telework. The law defines it like this:

Article 1 of the law states:

«A los efectos de la presente ley, entiéndese por 'teletrabajo' la prestación del trabajo, total o parcial, fuera del ámbito físico proporcionado por el empleador, utilizando preponderantemente las tecnologías de la información y de la comunicación, ya sea en forma interactiva o no (online - offline).»

In English: For the purposes of this law, 'telework' means the provision of work, in whole or in part, outside the physical premises provided by the employer, mainly using information and communication technologies, whether interactively or not (online - offline).

Who does it apply to? (this is the most important part)

Here's the point that causes the most confusion. The law regulates a dependent employment relationship: an employee who has an employer. That is, it applies where there is 'subordination and dependence' — you keep hours, take orders and draw a salary from a company — and the employer is a private company (or a non-state public entity). The text is clear:

Article 2 sets the scope of application:

«La presente regulación será aplicable a las relaciones laborales que se desempeñen en un régimen de subordinación y dependencia en las que el empleador sea una persona privada o de derecho público no estatal.»

In English: This regulation shall apply to employment relationships carried out under a regime of subordination and dependence in which the employer is a private person or a non-state public-law entity.

What does this mean in practice? If you're an employee in a dependent relationship and work from home, this law is your framework of rights. But if you work for yourself and invoice (you're a sole trader, monotributo taxpayer or freelancer), there's no 'employer': you're an independent worker and this law doesn't regulate you. We clarify what applies to you in that case below.

The principles: voluntary, reversible and equal rights

The law rests on three core ideas. The first is voluntariness: no one can be forced to telework; there must be an agreement, in writing.

On voluntariness, Article 3 establishes:

«El teletrabajo es voluntario, deberá obtenerse el consentimiento del trabajador, el que deberá constar por escrito.»

In English: Telework is voluntary; the worker's consent must be obtained, and it must be set down in writing.

• Reversibility: you can move from on-site to telework and back, always by written agreement of both parties.
• Equality: the teleworker has the same rights as an on-site colleague (salary, leave, bonus, BPS, union), except what by nature exists only in the office.
• Non-discrimination and employment promotion: the law encourages telework, especially for people with family responsibilities or disabilities.

It's agreed in writing (in the contract)

Telework is not taken for granted: it must be agreed in writing, in the employment contract or an annex. This protects both parties, because it makes the conditions clear (where, when, with what equipment).

Article 5 requires it like this:

«El teletrabajador y el empleador deberán pactar al inicio o durante la vigencia de la relación laboral la modalidad de teletrabajo, en el contrato de trabajo o documento anexo a este. Dicho acuerdo se documentará por escrito.»

In English: The teleworker and the employer must agree, at the start of or during the employment relationship, on the telework arrangement, in the employment contract or an annex to it. That agreement shall be documented in writing.

Where do you work?

The place is defined by both parties: it can be your home or another site set in the contract. If the task allows, you can agree that you freely choose where to work, even from more than one place. That said, the law clarifies that you can't demand that the employer be the one to provide the workplace.

Working hours and the '8-hour minimum disconnection'

Teleworking doesn't mean working without limits. The weekly hour cap for your activity still applies, and the law adds a concrete rest rule: at least 8 continuous hours must pass between the end of one workday and the start of the next. In exchange for that protection, you get flexibility to organise your day as best suits you.

Article 8 puts it this way:

«Deberá existir una desconexión mínima de 8 horas continuas entre una jornada y la siguiente. El teletrabajador podrá distribuir libremente su jornada en los horarios que mejor se adapten a sus necesidades.»

In English: There must be a minimum disconnection of 8 continuous hours between one workday and the next. The teleworker may freely arrange their workday in the hours that best suit their needs.

The right to disconnect

It's one of the most valued parts of the law. Outside your hours, you have the right to switch off the phone and computer and not answer the employer's messages, emails or requests. In other words: no one can require you to be available 24 hours. The aim is to protect your rest and personal life.

Article 14 enshrines the right to disconnect:

«Todo trabajador tiene derecho a la desconexión, entendiéndose por tal, el pleno ejercicio del derecho de todo trabajador a la desconexión de los dispositivos digitales y del uso de las tecnologías, y el derecho a no ser contactado por su empleador, lo cual implica que el teletrabajador no estará obligado -entre otros-, a responder comunicaciones, órdenes u otros requerimientos del empleador, a fin de garantizar su tiempo de descanso, en concordancia con lo establecido en el artículo 8°, respecto al descanso mínimo.»

In English: Every worker has the right to disconnect, understood as the full exercise of every worker's right to disconnect from digital devices and the use of technology, and the right not to be contacted by their employer, which means the teleworker is not obliged — among other things — to answer communications, orders or other requests from the employer, in order to guarantee their rest time, in line with article 8 regarding minimum rest.

Who pays for the computer, internet and electricity?

First the parties decide it and put it in writing. But if there's no agreement, the burden falls on the employer: it must give you the equipment and tools and cover the costs of operation, replacement and maintenance. An important detail: what the company provides is not considered salary and pays no contributions, so it doesn't inflate your taxable base.

Article 12 regulates it like this:

«En caso de desacuerdo, el empleador deberá proporcionar los equipos, insumos y servicios y demás herramientas necesarias para el desarrollo del teletrabajo, siendo de cargo del empleador los costos de operación, funcionamiento, reemplazo y mantenimiento de los equipos.»

In English: In the event of disagreement, the employer must provide the equipment, supplies, services and other tools needed to carry out the telework, with the costs of operation, functioning, replacement and maintenance of the equipment borne by the employer.

Occupational health and safety

Working from home doesn't release the employer from its responsibility for health and safety: the General Labour Inspectorate can check conditions (and, if you work at home and don't give consent, it must request a judicial inspection). Decree 86/022 regulates this in detail: it requires integrating telework risks — including ergonomic and psychosocial ones — into the company's prevention system.

Are you a freelancer or sole trader? Here's what does apply to you

Remember article 2: the law is for employees in a dependent relationship. If you work for yourself and invoice — as a sole trader, monotributo taxpayer or freelancer, even for a company abroad — you have no employer, and this telework law doesn't regulate you: there's no 'employer' to pay for your computer or guarantee your disconnection. What applies to you are the rules for independent workers: registering with DGI and BPS, invoicing and paying your own contributions. If that's your situation, these guides are for you:

• Expat guide: residency, taxes and how to work in Uruguay
• Guide: how to register your sole trader, step by step
• Guide: how much and when a sole trader pays

Frequently asked questions

• When did it take effect? Law 19.978 is dated 20 August 2021; its regulating decree (86/022) is dated 17 March 2022.
• Can I be forced to telework? No. It's voluntary and must be in writing; you also can't be forced back to the office without an agreement.
• Do I lose rights by teleworking? No. You have the same rights as an on-site worker (salary, leave, bonus, BPS, union).
• Do I have to answer messages after hours? No. The right to disconnect protects you outside your workday.
• Does the company pay for internet and equipment? If there's no other agreement, yes: it's on the employer, and it doesn't count as salary.
• I'm a monotributo/sole trader — does this law cover me? No: it regulates dependent work. As an independent you follow DGI and BPS rules.
• Does it apply to State employees? It applies to private or non-state public-law employers; the central State is outside this rule.

In short, Law 19.978 puts dependent telework in order in Uruguay: it makes it voluntary, written, with equal rights, with guaranteed rest (8 hours and the right to disconnect) and with equipment on the employer. If instead you work for yourself, your framework isn't this law but the one for independents — and there Tributo builds your DGI and BPS calendar so you never miss a due date.