Uruguay has published Law 19.942 in the Official Gazette, which provides tax relief measures for certain companies due to COVID-19. The measures include the following:
- A waiver of 50% of employer's social security retirement contributions accrued during the period 1 January to 30 June 2021 for companies included in the "Industry and Commerce regime" with an average of up to 19 dependent employees in the 2020 calendar year and gross income of up to 10 million UI in the fiscal year closed pri…