Services
Payroll and tax compliance in Uzbekistan
Personal income tax at 12%, employer social tax at 12% and payroll in soum — inside EOR, or as payroll support when you already have a company in Uzbekistan.
- Labor Code path Local employment contracts framed under the Labor Code of the Republic of Uzbekistan
- PIT and social tax Personal income tax and employer social tax handled in the employment setup
- Privacy-aware handling Employment data handled under Gini Talent privacy practices
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.
Payroll inside EOR
When Gini Talent is the employer, salary, employer social tax, personal income tax withheld from pay and the report to head office sit inside that employment. This is the usual path when you have no company in Uzbekistan.
The two payroll taxes (2026)
- Personal income tax (PIT): 12%. A flat rate for residents, withheld from the employee’s gross pay (Tax Code, Article 381). 0.1% of gross pay is part of this 12% and goes to the employee’s individual pension account (INPS), so it is not an extra charge. For employees of IT Park residents the rate is 7.5%, confirmed in the proposal. Non-residents follow separate rules, which the proposal also confirms.
- Employer social tax: 12%. Paid by the employer on top of the payroll (Tax Code, Article 405). It does not reduce the employee’s pay.
The EOR fee, from USD 249 per employee a month, is a third line and never blended into the salary or the taxes.
The payroll cycle
- Inputs. Head office confirms salary changes, bonuses, unpaid leave and new starters before the cut-off.
- Calculation. Gross pay, personal income tax and social tax are calculated for each employee.
- Payment. Net salary is paid in Uzbek soum on the pay dates set in the employment contract.
- Filing. Tax returns are filed and both taxes are paid on the statutory dates.
- Report. Head office receives a cost report that matches the invoice line by line.
What head office receives
One report per month with each employee’s gross pay, the personal income tax withheld, the employer social tax and the EOR fee. Leave taken and changes for the next month are listed with it. The invoice uses the same lines, so finance can reconcile without a call.
If you already have a company in Uzbekistan
Payroll support then means processing pay for people employed by your own entity. Inputs, the payroll calendar and reporting are agreed for that scope. Not every payment route is accepted.
Next step
See the employment cost breakdown with a worked example, or request a proposal.
Questions companies ask
How are personal income tax and social tax handled?
As of 2026, personal income tax for residents is a flat 12%, withheld from the employee’s pay (Tax Code, Article 381). The employer pays 12% social tax on top of the payroll (Tax Code, Article 405). The 0.1% contribution to the employee’s individual pension account is part of the 12%, not an extra charge. For employees of IT Park residents personal income tax is 7.5%, confirmed in the proposal. The EOR registers the employee, files the returns and pays both taxes on the statutory dates.
In which currency are employees paid?
Salaries in Uzbekistan are paid in Uzbek soum (UZS). The monthly cost report shows the gross pay, the employer charges and the EOR fee, so head office can match the invoice line by line.
Is payroll available if I already have a company in Uzbekistan?
Yes, as a separate engagement: processing pay for people employed by your own entity. Inputs, calendar and reporting are agreed for that scope. Not every payment route is accepted.
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.