Payroll and Benefits Guide Uzbekistan
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
|
12.00%
|
Social Security
|
|
0.10%
|
Pension
|
| 12.10% | Total Employment Cost |
| Employee Payroll Contributions | |
|
4.00%
|
Social Security
|
|
0.50%
|
Unemployment Insurance
|
|
1.00%
|
Housing Loan Regime
|
|
0.50%
|
Employee training contribution (INCES)
|
| 6.00% |
Total Employee Cost |
| Employer Social Tax | |
| 12.00%- 25.00% | Flat Rate (The rate of ST is 12% for all kinds of entities with extension to certain new categories of taxpayers, including individual entrepreneurs and their employees, members of family enterprises, farming enterprises, and artisans, etc. Other organizations pay ST at the rate of 25%). |
|
Employee Income Tax
|
|
|
12.00%
|
Flat Rate
|
Employer taxes
Employee taxes
Minimum Wage
General
The national minimum wage in Uzbekistan is 1,155,000 UZS per month.
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
The payroll frequency is twice a month – One one the 15th and the last date of the month. Employers must make the payment of salaries on the last working day of the month.
Working Hours
General
The standard working week consists of 40 hours over the course of five or six days. Working hours are reduced for minors and employees in difficult and dangerous sectors.
Overtime
All work more than the standard working hours per week is to be paid as overtime and is regulated by employment contract/collective agreements.
When an employee is requested to work overtime or work on holidays, there are maximums in relation to the number of hours allowed.
All overtime hours in excess of 40 hours a week are paid at an overtime compensation rate; this rate is stipulated in the employment contract/collective agreements etc. This rate is commonly 200% of the employee’s regular rate of pay. Overtime is limited to 4 hours over 2 days.
Leave
Annual Leave (vacation)
Employees are entitled to a minimum of 15 working days of paid vacation year after completing 6 months of continuous employment.
The paid leave entitlement may increase for minors and employees with difficult and dangerous jobs.
Public Holidays
The local government decides each year if holidays falling on the weekend are lost or moved to a working day in lieu.
Religious holidays are determined by the lunar cycle and will show as ‘tentative’ until they are confirmed nearer the date of the holiday.
| Date | Day | Holiday Name | Holiday Notes |
|---|---|---|---|
| January 1, 2026 | Thursday | New Year’s Day (Yangi Yil Bayrami) | |
| March 8, 2026 | Sunday | International Women’s Day (Xalqaro Xotin-Qizlar Kuni) | |
| March 9, 2026 | Monday | Women’s Day Holiday | |
| March 20, 2026 | Friday | Eid al-Fitr (Ramazon Hayit) | |
| March 21, 2026 | Saturday | Navruz (Navro’z Bayrami) | |
| March 23, 2026 | Monday | Navruz Holiday | |
| May 9, 2026 | Saturday | Day of Remembrance and Honor (Xotira va Qadirlash Kuni) | |
| May 11, 2026 | Monday | Day of Remembrance and Honor Holiday | |
| May 27, 2026 | Wednesday | Eid al-Adha (Qurbon Hayit) | |
| September 1, 2026 | Tuesday | Independence Day (Mustaqillik Kuni) | |
| October 1, 2026 | Thursday | Teachers’ Day (O’qituvchi va Murabbiylar Kuni) | |
| December 8, 2026 | Tuesday | Constitution Day (Konstitutsiya Kuni) |
Sick Days
Sick leave is paid by the employer but is excluded from the employer’s taxable income.
Sick leave compensation must be paid to an employee in the event of illness, injury and in cases where an employee is caring for a sick family member, as well as in some other instances.
Sick leave compensation payment ranges between 60% to 80% of an employee’s average earnings, dependent on the employment contract, reasons for sick leave, and length of service.
In addition, employees are required to submit a medical certificate for any absence after their recovery and return to work.
In cases of a labor-related injury or occupational disease or other special qualification of the employee, the amount of sick leave compensation is 100% of the employee’s average earnings.
Maternity Leave
An employee is entitled to paid maternity leave of up to 126 days, 70 days of leave prior to the birth of a child and 56 days after the birth.
Employees are given 70 days in the case of multiple/complicated birth.
During maternity leave, an employee is entitled to social security benefit of 100% of their regular salary.
Paternity Leave
There are no provisions in the law regarding paternity leave.
Parental Leave
Unpaid leave is available until the child reaches 2 or 3 years old, depending on regulation.
Other Leave
In Uzbekistan, an employee is entitled to 56 days of paid leave following the adoption of a child; if an employee adopts multiple children, the entitlement increases to 70 days of paid leave.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
The termination process varies according to the employment agreement or collective agreement in place and is based on the type of contract and reason for termination.
However, no termination due to economic reasons or long-term disability can occur without the Employee Insurance Agency (UWV).
If an employee is a trade union member, the employer must receive approval before terminating the employee.
Upon receipt of approval, the employee must proceed to dismiss the employee within one month.
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| Wages must be paid at least once every half-month (i.e., not less frequently than twice a month) and the wage period must not exceed one month. | Upon termination the employer must pay all outstanding wages and other monetary claims on the last day of employment, or if the employee did not work on that day then within 3 days after the employee requests payment. | Salary shall be paid in national currency (Uzbek soums). Payment in money is mandatory. |
Notice Period
Usually upto 1-3 months. The notice period depends on the reason for termination:
- Redundancy – 2 months’ notice
- Lack of qualification or health reason that impedes the employee’s ability to carry out their duties– 2 weeks’ notice
- Change in the company’s ownership – 2 months’ notice
- Gross misconduct or performance- 3 days’ notice
Payment in lieu of notice is permissible. The worker must give notice minimum 14 days prior while resigning.
Severance Pay
The amount of severance pay cannot be less than the average monthly wage, then under the new code, the amount of severance pay will depend on the length of service with the employer:
- for employees with work experience of up to 3 years – from 50% of the average monthly salary
- for employees with work experience from 3 to 5 years – from 75% of the average monthly salary
- for employees with work experience from 5 to 10 years – from 100% of the average monthly salary
- for employees with work experience from 10 to 15 years – from 150% of the average monthly salary
- for employees with more than 15 years of experience – at least 200% of the average monthly salary
Probation Period
The probation period is generally upto 3 months for regular staff and 6 months for senior management/chiefs. A provisional trial can be established only when an employee is hired. It is not allowed to establish a provisional trial when transferring an employee to another job and seconding an employee to another employer.
The provisional trial period cannot exceed three months and for heads of organizations, their deputies, chief accountants, and heads of separate divisions of organizations – six months.
Immigration
Most nationals require either a B-1 Business Visa or a B-2 Business Visa to enter Uzbekistan to conduct business activities in Uzbekistan and must obtain it before travel from an Uzbek Consulate or Embassy.
Foreign nationals arriving from countries without an Uzbek consulate or embassy may apply for a visa upon arrival at the airport in Uzbekistan provided that a request for a visa upon arrival is included in a visa application form and approved by the Consulate Department of the Ministry of Foreign Affairs of Uzbekistan.
Apart from Turkmenistan and Tajikistan, nationals from the Commonwealth of Independent States (CIS) do not require a business visa and are visa-waivered to enter Uzbekistan and conduct business activities.
In Uzbekistan, the requirement for a work permit is generally determined by the nature of the work assignment.
An employee can conduct most unremunerated activities on a short-term basis with a business visa.
However, a legal assessment is recommended before travel to Uzbekistan.
Whether a work permit is required depends on levels of qualifications, employer entity, and nature of work.
The most common Uzbek work authorization is a work permit (direct-hire work permit).
VAT
General
The standard rate of VAT in Uzbekistan is 12%.
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Questions & Answers
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Payroll and Benefits Guide
in Uzbekistan
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday Name | Holiday Notes |
|---|---|---|---|
| January 1, 2026 | Thursday | New Year’s Day (Yangi Yil Bayrami) | |
| March 8, 2026 | Sunday | International Women’s Day (Xalqaro Xotin-Qizlar Kuni) | |
| March 9, 2026 | Monday | Women’s Day Holiday | |
| March 20, 2026 | Friday | Eid al-Fitr (Ramazon Hayit) | |
| March 21, 2026 | Saturday | Navruz (Navro’z Bayrami) | |
| March 23, 2026 | Monday | Navruz Holiday | |
| May 9, 2026 | Saturday | Day of Remembrance and Honor (Xotira va Qadirlash Kuni) | |
| May 11, 2026 | Monday | Day of Remembrance and Honor Holiday | |
| May 27, 2026 | Wednesday | Eid al-Adha (Qurbon Hayit) | |
| September 1, 2026 | Tuesday | Independence Day (Mustaqillik Kuni) | |
| October 1, 2026 | Thursday | Teachers’ Day (O’qituvchi va Murabbiylar Kuni) | |
| December 8, 2026 | Tuesday | Constitution Day (Konstitutsiya Kuni) |
If there any project visa for Foreigners
Please explain what is meant by ‘project visa’? We suggest contacting the local authorities in Uzbekistan to understand the type of visa possible.
Wrights of an immigrant worker in Uzbekistan and where to report violation
CoE can’t advise on immigration matters – we recommend contacting Papaya’s Immigration team to see if they can advise (Immigration@papayaglobal.com)
what to do if a company in Uzbekistan is braking Payroll Cycle?where to report issues regarding Payroll Cycle?how to clime your dew salary in Uzbekistan?
Any late salary payment is a violation of law. If the matter cannot be addressed internally, then you can file a complaint with the of the Labor Inspectorate of the Ministry of Employment and Labor Relations of the Republic of Uzbekistan who are responsible for monitoring compliance with labor laws and investigating complaints about unpaid salaries and violations of the payroll cycle. If the Labor Inspectorate does not resolve the issue you may wish to consult with a labor lawyer.