Uzbekistan · Payroll

Use this skill whenever asked about Uzbekistan (the Republic of Uzbekistan — Oʻzbekiston, Central Asia) payroll processing for employed persons. Trigger on phrases like "Uzbekistan payroll", "Uzbek payroll", "ish haqi", "oylik maosh", "salary tax Uzbekistan", "PIT withholding Uzbekistan", "12% income tax Uzbekistan", "PAYE Uzbekistan", "social tax Uzbekistan", "ijtimoiy soliq", "INPS Uzbekistan", "individual accumulative pension fund", "soliq.uz payroll", "my.soliq.uz", "State Tax Committee Uzbekistan", "monthly payroll report Uzbekistan", "net salary Uzbekistan", "gross to net Uzbekistan", "employer cost Uzbekistan", "minimum wage Uzbekistan", "BCV Uzbekistan", "base calculation value", or any question about computing employee pay, salary withholding tax (PIT), or employer social tax for Uzbekistan-based employees. This skill covers the flat 12% personal income tax withheld at source (the employer is the tax agent), the 12% employer Social Tax (Ijtimoiy soliq), the 0.1% employee INPS pension contribution carved out of PIT, the cumulative monthly withholding method, the monthly payroll report on my.soliq.uz, the minimum wage and Base Calculation Value (BCV), and penalties. CRITICAL: jurisdiction code UZ is the country of Uzbekistan (currency UZS, soʻm) and figures are anchored to PwC Worldwide Tax Summaries (reviewed 16 Jan 2026) and the EY Jan-2026 tax alert. ALWAYS read this skill before processing any Uzbekistan payroll.

Use this skill whenever asked about Uzbekistan employer social tax (social insurance contributions), payroll withholding, personal income tax (PIT), or the Individual Accumulated Pension Fund (INPS) for employees and employers in the Republic of Uzbekistan. Trigger on phrases like "how much social tax do I pay in Uzbekistan", "Uzbek payroll tax", "social insurance contributions Uzbekistan", "INPS pension", "izhtimoiy soliq", "soliq.uz social tax", "12% social tax", "Uzbekistan PIT withholding", "do I withhold pension in Uzbekistan", "budget organisation social tax 25%", "Uzbek minimum wage payroll", or any question about employer/employee statutory contributions in Uzbekistan. Also trigger when classifying bank statement transactions that relate to Soliq (State Tax Committee) debits, social tax remittances, PIT withholding payments, or pension fund transfers from Uzbek banks (NBU, Ipoteka Bank, Asaka Bank, Kapitalbank, Hamkorbank, etc.). This skill covers employer social tax rates (12% private / 25% budget / 7% / 4.7% / 1% incentives), the flat 12% PIT, the 0.1% INPS carve-out, monthly reporting deadlines, residency rules, minimum wage and BCU, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Uzbekistan social-tax or payroll work.