On 16 April 2026, the Chamber of Senators of Uruguay voted affirmatively on the draft law approving the Social Security Agreement between the Republic of Uruguay and the Russian Federation (the “Social Security Agreement”), signed in Moscow on 22 September 2021.1
WHY THIS MATTERS
The approval of the Social Security Agreement has implications for globally mobile employees and organizations operating between Uruguay and Russia. Once enacted, the Social Security Agreement may support coordination of social security coverage and contributions and may address situations involving double contributions and continuity of benefits for individuals working in both countries.
Key Highlights
- The Senate voted affirmatively, and the draft law will now be sent to the Chamber of Representatives for further consideration.
- The Social Security Agreement facilitates coordination of social security contributions and benefits for individuals working in both Uruguay and Russia.
KPMG INSIGHTS
In light of this development, organizations, entities, and individuals might consider the following:
- Organizations could review the forthcoming agreement text to assess specific requirements, exemptions, and administrative procedures.
- Employers with personnel assigned between Uruguay and Russia may consider working with payroll and global mobility teams to prepare for potential changes in reporting and contribution obligations, which may have implications for compliance requirements, administrative processes, and risks related to cross‑border assignments.
- For mobile employees, the agreement may be relevant in relation to benefit protection and the treatment of entitlements during periods of international employment.
If assignees and/or their programme managers have any questions or concerns about the scope of the update, its application and potential impacts, and appropriate next steps, they should consult with their qualified tax professional or a member of the GMS tax team with KPMG in Uruguay (see the Contacts section).
ENDNOTE:
1 Parlamento de la República Oriental del Uruguay (in Spanish), “Convenio de seguridad social: Uruguay-Rusia,” published on 7 April 2026.
Contacts
Disclaimer
The information contained in this newsletter was submitted by the KPMG International member firm in Uruguay.
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