Answer
Yes, IT professionals who live and work from Uruguay for foreign companies may be required to make BPS contributions and obtain health coverage through FONASA. A foreign client or employer does not in itself make such work invisible to the local system.
In practice, this is described as two basic fixed payments: a pension contribution through BPS and health insurance through FONASA. These payments are related to activity registration, social rights and access to medical coverage.
In practice, this means that a remote IT specialist needs to choose a working model in advance: employment by a foreign company, independent contracting, or their own business structure. Registration, invoices, contributions, medical coverage, and how the income will be documented for banks and government procedures depend on it.