Free guide · Central Asia & the Caucasus

Uzbekistan Payroll & Employment Guide

This guide is for companies establishing an entity in Uzbekistan, hiring through a local employer or managing Uzbekistan payroll within a cross-border workforce. It describes the general private-sector rules as of October 16, 2026. A sector license, collective agreement, special economic zone, foreign-worker status or public ownership may produce a different result.

12
pages: 9
chapters: 2.233
words: UZS
currency

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At a glance

At a Glance

UZS 1,360,000
2026 statutory monthly minimum wage: 40 hours
Maximum standard working week: 21 days
Minimum annual leave in calendar days: 12%
Standard resident employment income tax

What's in the guide

9 chapters, 12 pages

The opening summary of each chapter is below. Full text, tables and rates are in the PDF.

Company Formation and Business Environment

Employer structure, registrations and the contract layer.

Company registration in Uzbekistan is followed by tax, Unified National Labour System and foreign-worker registrations. Foreign investors most often use a limited liability company. A representative office is not a separate legal entity and generally cannot conduct commercial activity.

Working Conditions and Leave Entitlements

Working time, leave and periodic payment rules.

Labour Code ZRU-798 limits the standard week to 40 hours. Law No. ZRU-1095 of November 11, 2025 removed the former 120-hour annual overtime cap and introduced stepped premiums.

Tax and Social Security

Income tax, contributions and social security parameters.

PIT on ordinary employment income is 12%, and the ordinary private-sector employer social-tax rate is 12%. Uzbekistan has no single institution equivalent to one social security administration. The State Social Insurance Fund handles short-term benefits, while the Extra-Budgetary Pension Fund manages pension financing.

Payroll Operations

Payroll calendar, filings and record obligations.

Wages are denominated in UZS and generally paid at least twice a month. The employment contract, payroll calculation, Unified National Labour System record and tax report should show the same employee and pay data.

Hiring and Termination

Onboarding, contracts, notice and termination controls.

The contract states the workplace, role, start date, pay and working conditions. A paper contract is signed in at least two equally valid copies. Conclusion, amendment and termination are recorded in the Unified National Labour System, and the employer order must match the contract.

Wages and Benefits

Pay floors, additional payments and benefits.

A full-time employee completing the monthly norm cannot receive less than UZS 1,360,000. Bonuses, overtime, night and holiday pay cannot satisfy the minimum. No general automatic private-sector indexation or mandatory 13th-month salary was confirmed.

Visas and Work Permits

Local hiring, foreign workers and mobility rules.

A foreign employee should not start work before confirmation is obtained. The local employer applies, and the approval is tied to that employer.

Practical Notes and Compliance Risks

Controls before first payroll and throughout the operation.

The main operational risk is divergence between the paper contract and the labor-system, payroll and tax records. Controls should use the same employee identifier and compensation structure.

Incentives and Employer Support Schemes

2026 employer support and conditional incentive schemes.

The standard social-tax rate is 12%. Current programs may reduce it to 1% for a qualifying worker, sector or region, or provide fixed support.

This guide is for general information only; it is not legal advice or a complete statement of the law. The content reflects the legislation in force when it was prepared, and legislation changes. Always take country-specific professional advice on a concrete case.

With Datassist

Managing Uzbekistan Payroll

Uzbekistan payroll requires contracts, labor-system records, leave, tax and social-insurance data to remain within one consistent record chain. Datassist helps companies running multi-country payroll governance combine local controls and payroll calendars in one traceable framework.

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