Employment cost in Uzbekistan
How gross pay, 12% employer social tax, 12% personal income tax and the EOR fee (from USD 249 a month) add up — with a worked example in soum.
Key figures for 2026
- Personal income tax
- 12%, withheld from the employee’s gross pay (residents); 0.1% of gross pay inside this goes to the individual pension account
- IT Park roles
- 7.5% personal income tax for employees of IT Park residents, confirmed in the proposal
- Employer social tax
- 12% of the payroll, paid by the employer on top of gross pay
- Minimum wage
- UZS 1,360,000 a month from 1 September 2026
- Salary currency
- Uzbek soum (UZS), on the pay dates set in the employment contract
- EOR fee
- From USD 249 per employee a month, shown apart from salary and taxes
Sources: Tax Code of the Republic of Uzbekistan, IT Park Uzbekistan. Checked by Görkem Tan on 28 October 2026. A planning frame, not a quote: the proposal confirms the figures for your role.
One figure hides the decision
The gross salary you agree with the person is not the amount the company spends. Employer social tax sits on top of gross pay. Personal income tax is withheld from it. The EOR fee is separate again. Three numbers need agreeing: what the employee receives, what the company pays, and the fee.
The cost lines (2026)
| Line | Who bears it | Rate or amount |
|---|---|---|
| Gross salary | Employer | Agreed with the person; at least the minimum wage of UZS 1,360,000 a month |
| Personal income tax | Employee (withheld from gross) | 12% for residents |
| Social tax | Employer (on top of gross) | 12% of the payroll |
| EOR fee | Employer | From USD 249 per employee a month |
Worked example
A monthly gross salary of UZS 10,000,000, with 2026 rates:
| Line | UZS per month |
|---|---|
| Gross salary | 10,000,000 |
| Personal income tax withheld (12%) | −1,200,000 |
| Net pay to the employee | 8,800,000 |
| Employer social tax (12%) | +1,200,000 |
| Employer cost before the EOR fee | 11,200,000 |
| EOR fee | From USD 249, invoiced as a separate line |
The example is illustrative. The 0.1% pension contribution is already inside the 12% income tax. Residence status and exemptions can change the result for a particular role. For employees of IT Park residents, personal income tax is 7.5% instead of 12%, which raises net pay; the proposal confirms whether it applies.
Costs outside payroll
- Equipment: a laptop and accounts, bought by you or through us
- Work-permit fees for a foreign national (see work permits)
- Bonuses and allowances you choose to pay, which go through payroll and carry the same taxes
Gross, net or employer cost: agree one number
Offers in Uzbekistan are often discussed in net terms. Decide early whether you are offering a gross or a net salary, and use the example above to convert. The proposal shows all three numbers, so the offer letter and the budget match.
Salary calculator
For other salaries, use the Gini Talent Uzbekistan salary calculator for a gross-to-net and employer-cost estimate. For a cost picture that fits your headcount, request a proposal.
Compare paths
A foreign enterprise or a representative office means registration, a bank account, local accounting and a longer formation. EOR avoids that setup for the first hires. See EOR vs company setup in Uzbekistan.
Questions companies ask
What is total employer cost versus gross salary?
Gross salary is what you agree before employee withholdings. Total employer cost adds 12% employer social tax and the EOR fee, which starts from USD 249 a month. The 12% personal income tax is withheld from the employee’s pay, so it reduces net pay rather than adding to your cost.
What does a UZS 10,000,000 salary cost the employer?
With 2026 rates, social tax adds UZS 1,200,000, so the employer cost before the EOR fee is UZS 11,200,000 a month. The employee receives UZS 8,800,000 after 12% personal income tax. The EOR fee is added as a separate line.
Is the breakdown on this page a binding quote?
No. The rates are 2026 statutory rates checked by Görkem Tan, CPA. The written proposal confirms the split for your roles, residence status and headcount.
Request an EOR proposal for your team in Uzbekistan
Tell us whether candidates are ready, the role, the headcount and the target start. We confirm fit before we send a proposal.