Uzbekistan Payroll

Uzbekistan Payroll Skill v0.1

Tier 2 — Research-verified. Rates and structure are cross-verified across PwC Worldwide Tax Summaries (Uzbekistan, Individual & Corporate; reviewed 16 Jan 2026), the EY Global Tax Alert "Uzbekistan: tax updates effective from 2026" (Jan 2026), LegalAct.uz (PIT cumulative method and the 0.1% INPS carve-out), WageIndicator (minimum wage from 1 Aug 2025) and EOR practitioner guides (Asanify). The official primary sources — the Tax Code of the Republic of Uzbekistan (Soliq kodeksi) and soliq.uz — were not directly text-extracted line-by-line; figures rely on the Big-4 / specialist English summaries. Every figure below carries an inline source or a [RESEARCH GAP — reviewer to confirm] marker. A qualified Uzbek tax adviser / licensed accountant must validate this skill before production use. Confidence: medium.

CRITICAL DISAMBIGUATION. Jurisdiction code UZ = the Republic of Uzbekistan (Oʻzbekiston, Central Asia), currency UZS (Uzbek soʻm). Do not confuse with neighbouring CIS payrolls (Kazakhstan KZT, Azerbaijan AZN, Tajikistan TJS, etc.) — their rates and forms differ and must NOT appear in this skill.

Section 1 -- Quick Reference

Quick Reference table

Field	Value
Country	Republic of Uzbekistan (Oʻzbekiston — Central Asia)
Jurisdiction code	UZ
Currency	UZS (Uzbek soʻm) only
Standard pay frequency	Monthly
Tax year	Calendar year (1 January -- 31 December). Source: PwC WWTS Uzbekistan, Individual: Tax administration.
Has personal income tax?	Yes -- flat 12% on gross employment income, withheld at source; the employer is the tax agent. Source: PwC WWTS Uzbekistan, Individual: Taxes on personal income.
Personal income tax (salary)	12% flat on gross employment income (residents and, post-reform, non-resident employment income). No progressive bands since the 2019 reform. Source: PwC WWTS Uzbekistan.
Employer Social Tax (Ijtimoiy soliq) — standard	12% of total gross payroll (local and expatriate staff); employer cost, not withheld from the employee. Source: PwC WWTS Uzbekistan, Corporate: Other taxes.
Employer Social Tax — budget (state-financed) organisations	25% of gross payroll. Source: PwC WWTS Uzbekistan, Individual: Other taxes.
Employee INPS pension (accumulative)	0.1% of gross salary, carved out of the 12% PIT (not an additional charge). Source: LegalAct.uz.
Other employer payroll tax	None beyond the Social Tax (no separate employer health/unemployment levy at standard commercial rates). Source: PwC WWTS Uzbekistan, Corporate: Other taxes.
Tax authority	State Tax Committee of the Republic of Uzbekistan (Davlat soliq qoʻmitasi) — soliq.uz
Pension administrator	Pension Fund (reported through the State Tax Committee)
Filing portal	my.soliq.uz (e-filing)
Primary form	Monthly payroll / withholding report (PIT + Social Tax); annual individual income tax declaration where required
Monthly report deadline	By the 15th of the month following the reporting month; tax and contributions paid by the same date. Source: Asanify EOR guide; [RESEARCH GAP] — confirm official form designation.
Validated by	Pending -- requires sign-off by a qualified Uzbek tax adviser / licensed accountant
Skill version	0.1

Legislation

Law	Scope	Source
Tax Code of the Republic of Uzbekistan (Soliq kodeksi), as amended for 2025	PIT, Social Tax, withholding, declarations, penalties	PwC WWTS Uzbekistan; soliq.uz
Presidential Decree No. UP-97 (2025)	Minimum wage and Base Calculation Value (BCV) from 1 Aug 2025	WageIndicator; PwC WWTS Uzbekistan, Significant developments
Annual budget / tax-policy amendment laws; EY 2026 alert	2026 changes (IE fixed-PIT regime cancelled; 1% turnover tax)	EY Global Tax Alert, Jan 2026

Confidence Tier Definitions

Every rule in this skill is tagged with a confidence tier:

• [T1] Tier 1 -- Deterministic. Apply exactly as written. No reviewer judgement required.
• [T2] Tier 2 -- Reviewer Judgement Required. Flag the issue and present options. A qualified Uzbek tax adviser must confirm before filing.
• [T3] Tier 3 -- Out of Scope / Escalate. Skill does not cover this. Do not guess. Escalate and document the gap.

Section 2 -- Personal Income Tax (PIT) Withholding -- the Employer as Tax Agent

• PIT flat rate and employer as tax agent — Employment income is taxed at a flat 12% of gross salary. The employer acts as the tax agent, withholds PIT at source at the moment of salary payment, and remits it to the State Tax Committee. There has been no progressive band since the 2019 reform — the rate is a single flat 12%. (PwC WWTS Uzbekistan, Individual: Taxes on personal income.)
• PIT formula [T1] — PIT = PIT base × 12% (PwC WWTS Uzbekistan; LegalAct.uz)
• PIT base and BCV deduction eligibility — For a standard payroll, the PIT base is gross employment income. A monthly 1× BCV personal deduction is available only to specified categories of employee (e.g. certain low-income / benefit-eligible employees) — it is not universal. Do not apply the deduction to a generic payroll without confirming eligibility. See CD6 / [RESEARCH GAP]. (PwC WWTS Uzbekistan; LegalAct.uz)
• INPS carve-out effect on net pay — The 0.1% INPS pension contribution is carved OUT of the 12% PIT (Section 3) — it does not reduce net pay below gross × 0.88 and is not an additional charge. [T1]
• Cumulative monthly PIT computation — PIT is computed on a cumulative (year-to-date) monthly basis: PIT for the month = PIT(Jan→current month) − PIT(Jan→previous month). For a flat 12% with a constant monthly salary and no deduction, this reduces to a simple monthly gross × 12%. The cumulative method matters when salary varies month to month or when the BCV deduction applies. (LegalAct.uz)

Non-employment / context PIT rates (NOT salary) [T1 / informational]

Non-employment / context PIT rates table (PwC WWTS Uzbekistan, Individual)

Income type	Rate	Note	Source
Resident employment income	12%	The standard payroll rate (this skill).	PwC WWTS Uzbekistan, Individual
Non-resident employment income	12%	Reduced from the former 20% on Uzbek-source income of non-residents (except dividends/interest/freight). Verify treaty relief for genuine non-residents [T2].	PwC WWTS Uzbekistan, Individual
Resident dividends and interest	5%	Not employment income. JSC share dividends PIT-exempt for residents & non-residents 1 Apr 2022–31 Dec 2028.	PwC WWTS Uzbekistan, Individual
Non-resident dividends and interest	10%	Not employment income.	PwC WWTS Uzbekistan, Individual
Non-resident transportation / freight services	6%	Not employment income.	PwC WWTS Uzbekistan, Individual

These special rates apply to investment / non-employment income or to non-residents. Do not apply them to a standard salary computation. If a "salary" turns out to be a dividend, freight payment or IE turnover, this is [T3] — out of payroll scope.

Section 3 -- Social Tax (Ijtimoiy soliq) and the INPS Pension

Uzbekistan has two distinct payroll levies in addition to PIT:

1. Employer Social Tax (Ijtimoiy soliq) — paid by the employer, on top of gross payroll. It is not withheld from the employee.
2. Employee INPS contribution (Individual Accumulative Pension Fund) — 0.1% of gross, but carved OUT of the 12% PIT, so it is not an additional employee cost.

3a. Employer Social Tax rate table [T1]

Employer Social Tax rate table (PwC WWTS Uzbekistan, Corporate: Other taxes)

Payer / case	Rate	Base	Source
Standard commercial entity	12%	Total gross payroll (local + expatriate staff)	PwC WWTS Uzbekistan, Corporate: Other taxes
Budget (state-financed) organisation	25%	Gross payroll	PwC WWTS Uzbekistan, Individual: Other taxes
Specialised workshops employing persons with disabilities	4.7%	Gross payroll	PwC WWTS Uzbekistan, Individual: Other taxes
"SOS Children's Villages of Uzbekistan" association	7%	Gross payroll	PwC WWTS Uzbekistan, Individual: Other taxes
Temporary 1% reduced rate (specified sectors/cases — see below)	1%	Gross payroll	PwC WWTS Uzbekistan, Corporate: Other taxes; EY 2026 alert

• Social Tax is an employer cost — Social Tax is an employer cost — it does not appear on the employee's payslip as a deduction and does not reduce net pay. [T1]
• No upper ceiling; minimum wage base — There is no upper ceiling. In practice, where wages are below the statutory minimum wage, Social Tax is computed on at least the minimum wage per employee (CD4 / [RESEARCH GAP]). [T2]

Temporary 1% Social Tax — qualifying cases [T2]

Temporary 1% Social Tax qualifying cases table (PwC WWTS Uzbekistan, Corporate: Other taxes; EY 2026 alert)

Case	Window
Employers of low-income staff earning > 1.5× minimum wage	1 Jan 2025 – 1 Jan 2028
Employers of students under 30 in vocational training	1 Sep 2024 – 1 Sep 2027
Qualifying greenhouse farms	per statute [RESEARCH GAP]
Cotton-textile / knitwear / garment clusters	per statute [RESEARCH GAP]
Fruit / vegetable sellers	per statute [RESEARCH GAP]
Children's-content producers	per statute [RESEARCH GAP]

3b. Employee INPS pension (0.1%, carved out of PIT) [T1]

INPS pension table (LegalAct.uz)

Item	Value	Source
INPS contribution rate	0.1% of gross salary	LegalAct.uz
Funded from	Out of the calculated 12% PIT — it reduces the PIT remitted to budget and is redirected to the employee's individual pension account	LegalAct.uz
Additional cost to employee?	No — it is part of the 12%, not on top of it	LegalAct.uz
Additional cost to employer?	No	LegalAct.uz

• Arithmetic check — On gross × 12% PIT, the split is: gross × 0.1% → INPS pension account; gross × 11.9% → State budget as PIT. The employee's total deduction is still 12% of gross, and net pay is still gross × 0.88. [T1]

[RESEARCH GAP — reviewer to confirm]. One secondary news item (newslineuz.com) suggested a planned increase of the INPS rate to 2%, but that page failed to load (TLS error) and the increase / effective date is UNCONFIRMED. Treat INPS as 0.1%, carved out of the 12% PIT until verified against the Tax Code. Source: research caveat (1).

Section 4 -- Gross-to-Net and Employer-Cost Computation Order

• Deterministic order of operations — 1. Determine gross salary (ish haqi / oylik maosh), in UZS. 2. PIT = gross × 12% (withheld from gross by the employer as tax agent). of which: INPS = gross × 0.1% (carved out; goes to the employee's pension account) to budget = gross × 11.9% (remitted to the State Tax Committee as PIT) 3. Net pay = gross − PIT = gross × (1 − 0.12) = gross × 0.88. 4. Employer Social Tax = gross × 12% (standard rate; paid ON TOP of gross). 5. Total employer cash cost = gross + employer Social Tax = gross × 1.12. (PwC WWTS Uzbekistan (PIT 12% withholding; Social Tax 12%); LegalAct.uz (0.1% INPS carve-out).)
• Arithmetic check net/employer-cost multipliers — Arithmetic check: net multiplier = 1 − 0.12 = 0.88; standard employer-cost multiplier = 1 + 0.12 = 1.12. [T1]

Variant multipliers by employer Social Tax rate

Employer type	Social Tax rate	Employer-cost multiplier
Standard commercial	12%	1.12
Budget organisation	25%	1.25
Disability workshop	4.7%	1.047
SOS Children's Villages	7%	1.07
Temporary 1% case	1%	1.01

Section 5 -- Conservative Defaults

Conservative Defaults table (research conservative_defaults)

#	Default assumption	Rationale / source
CD1	Apply 12% flat PIT to gross employment income for both residents and resident-status non-residents; for a genuine non-resident, verify treaty relief [T2].	PwC WWTS Uzbekistan, Individual.
CD2	Use the 12% standard employer Social Tax rate unless the entity is a budget organisation (25%) or qualifies for a specific reduced/temporary rate.	PwC WWTS Uzbekistan, Corporate: Other taxes.
CD3	Treat the 0.1% INPS as carved out of the 12% PIT (no extra employee cost) — net pay = gross × 0.88.	LegalAct.uz; research caveat (1).
CD4	Where wages are below the statutory minimum wage, compute employer Social Tax on at least the minimum wage per employee; flag [T2].	EOR guidance; exact statutory mechanic unconfirmed [RESEARCH GAP].
CD5	File and pay PIT + Social Tax by the 15th of the following month.	Asanify EOR guide; [RESEARCH GAP] — confirm official deadline.
CD6	Do not apply the monthly 1× BCV PIT personal deduction to a generic payroll — it applies only to specified eligible categories. PIT base = full gross unless eligibility is confirmed.	PwC WWTS Uzbekistan; research caveat (2).

Section 6 -- Required Inputs and Refusal Catalogue

• Required inputs before computing any payroll [T1] — Ask for any unknown item. Do not compute until items 1--4 are confirmed. 1. Employer TIN (INN / STIR) and registration with the State Tax Committee. 2. Pay period and payment date (PIT is withheld on payment; the monthly report is filed by the 15th of the following month — CD5). 3. Gross salary for the period, in UZS. If only a net figure is known, flag for gross-up (gross = net / 0.88) and present as estimate only [T2]. 4. Employer Social Tax category: standard commercial (12%), budget organisation (25%), disability workshop (4.7%), SOS Children's Villages (7%), or a qualifying temporary-1% case (CD2) [T2 if unclear].

Refusal Catalogue [T1]

Refusal Catalogue table

Trigger	Action
Request concerns a different CIS jurisdiction (Kazakhstan KZT, Azerbaijan AZN, Tajikistan TJS, etc.)	STOP. Wrong jurisdiction. This skill is Uzbekistan (UZ / UZS). Escalate to the correct skill [T3].
Gross salary not provided (only "net" or "budget")	Gross-up required (gross = net / 0.88). Present as estimate only and flag [T2].
Payment date / pay period unknown	STOP. Report timing depends on the payment date (CD5).
Worker is an individual entrepreneur (IE) / self-employed	OUT OF SCOPE for payroll. From 1 Jan 2026 the fixed-PIT IE regime is cancelled and a 1% turnover tax applies to IEs/self-employed with annual turnover up to UZS 1 billion (EY 2026 alert). Escalate [T3].
Income is not employment income (dividends 5%/10%, interest, freight 6%, services)	OUT OF SCOPE for this skill [T3].
Employee may qualify for the 1× BCV PIT deduction	Do not apply it by default (CD6); confirm eligibility in the Tax Code, flag [T2] / [RESEARCH GAP].
Genuine non-resident with possible treaty relief	Apply 12% by default (CD1) but flag [T2]; verify the applicable double-tax treaty.

Section 7 -- Transaction / Payment Pattern Library (Deterministic)

Map bank-statement narrations (often Uzbek / Russian / transliterated) to payroll classifications. All patterns [T1] unless flagged. Major Uzbek banks: National Bank of Uzbekistan (NBU), Uzpromstroybank (SQB), Ipoteka Bank, Hamkorbank, Kapitalbank, Asaka Bank, Agrobank, Davr Bank.

7a. Salary credits to the employee's account

Salary credits narration table

Narration pattern (Uzbek / Russian / common)	Classification
ISH HAQI, OYLIK, OYLIK MAOSH	Net salary payment
ZARPLATA, ЗАРПЛАТА (Russian "salary")	Net salary payment
OYLIK [month/year], MONTHLY SALARY	Net monthly salary
AVANS, AVANS TOʻLOVI	Salary advance — partial net payment [T2]
PREMIYA, BONUS, MUKOFOT	Bonus — taxable as employment income (12% PIT applies) [T1]
OTPUSKNYE, TAʼTIL PULI	Holiday / leave pay — employment income [T1]

7b. Employer remittances (debits from the company account)

Employer remittances narration table

Narration pattern	Classification
SOLIQ, DSQ, DAVLAT SOLIQ QOʻMITASI, SOLIQ.UZ	Tax remittance to the State Tax Committee (PIT)
JSHDS, JISMONIY SHAXSLAR DAROMAD SOLIGʻI	Personal income tax (PIT) withholding remittance
IJTIMOIY SOLIQ, SOTSIALNYY NALOG	Employer Social Tax payment
INPS, JAMGʻARIB PENSIYA	Individual Accumulative Pension Fund (the 0.1% carved out of PIT)
ISH HAQI, ZARPLATA, PAYROLL, NET WAGES	Net salary disbursement to employees

Salaries, PIT and Social Tax are never items on a VAT (QQS) return — keep them out of uzbekistan-vat. Cross-reference: uzbekistan-vat.md.

Section 8 -- Filing Obligations

Forms table

Form	Purpose	Deadline	Portal	Source
Monthly payroll / withholding report (PIT + Social Tax)	Declare employee gross income, withheld 12% PIT, employee INPS, and employer 12% Social Tax	By the 15th of the month following the reporting month; tax + contributions paid by the same date	my.soliq.uz	Asanify EOR guide; [RESEARCH GAP] — confirm official form designation
Individual annual tax return (declaration of income)	Filed by individuals where required (multiple income sources, foreign income); most pure-employment taxpayers are settled via employer withholding	Filing by 1 April of the following year; PIT balance payable by 1 June of the following year	my.soliq.uz	PwC WWTS Uzbekistan, Individual: Tax administration

[RESEARCH GAP — reviewer to confirm]. The monthly report form name and the e-filing mechanics (my.soliq.uz, 15th-of-month deadline) come from secondary EOR guides, not directly from the authority. Confirm the current official form designation and deadline against soliq.uz / the Tax Code before relying. Source: research caveat (6).

For an employee whose salary is fully taxed at source via the employer as tax agent, no annual return is generally required — the annual return is for individuals with income (e.g. multiple sources, foreign income) not fully settled by withholding. [T1]

Section 9 -- Minimum Wage and Base Calculation Value (BCV)

Two statutory reference figures drive Uzbek payroll thresholds. Both were reset effective 1 August 2025 by Presidential Decree No. UP-97 (2025).

Minimum wage and BCV table

Item	Value	Effective	Source
Statutory minimum wage	UZS 1,271,000 / month (up from UZS 1,155,000)	1 Aug 2025	WageIndicator; Presidential Decree No. UP-97 (2025)
Base Calculation Value (BCV / BHM)	UZS 412,000 / month	1 Aug 2025	PwC WWTS Uzbekistan, Individual: Significant developments

• Minimum wage and BCV usage — The minimum wage is the floor for contractual pay and, in practice, the minimum base for employer Social Tax where actual wages are lower (CD4 / [RESEARCH GAP]). [T2] The BCV is used for the standard 1× BCV monthly PIT personal deduction (eligible categories only — CD6), and for fines, duties and statutory thresholds. [T1]

Section 10 -- Worked Examples

All figures in UZS. Each example is recomputed end-to-end. Unless stated, the employer is a standard commercial entity (employee net = gross × 0.88; employer cost = gross × 1.12) and no BCV deduction applies (CD6).

Example 1 -- Standard salary, UZS 5,000,000 gross [T1]

• PIT = 5,000,000 × 12% = 600,000
  • of which INPS (0.1%) = 5,000,000 × 0.1% = 5,000 (to the employee's pension account)
  • of which to budget = 600,000 − 5,000 = 595,000
• Net pay = 5,000,000 − 600,000 = 4,400,000 (= 5,000,000 × 0.88) ✓
• Employer Social Tax = 5,000,000 × 12% = 600,000
• Total employer cost = 5,000,000 + 600,000 = 5,600,000 (= 5,000,000 × 1.12) ✓
• Total to remit (PIT + employer Social Tax) = 600,000 + 600,000 = 1,200,000

Bank statement: a credit of UZS 4,400,000 narrated ISH HAQI 03/2025.

Example 2 -- Mid salary, UZS 3,000,000 gross [T1]

• PIT = 3,000,000 × 12% = 360,000 (INPS 0.1% = 3,000; to budget = 357,000)
• Net pay = 3,000,000 − 360,000 = 2,640,000 (= 3,000,000 × 0.88) ✓
• Employer Social Tax = 3,000,000 × 12% = 360,000
• Total employer cost = 3,360,000 (= 3,000,000 × 1.12) ✓
• Total to remit = 360,000 + 360,000 = 720,000

Example 3 -- Minimum-wage salary, UZS 1,271,000 gross [T1]

• PIT = 1,271,000 × 12% = 152,520 (INPS 0.1% = 1,271; to budget = 151,249)
• Net pay = 1,271,000 − 152,520 = 1,118,480 (= 1,271,000 × 0.88) ✓
• Employer Social Tax = 1,271,000 × 12% = 152,520
• Total employer cost = 1,423,520 (= 1,271,000 × 1.12) ✓

Note: there is no tax-free band by default — PIT applies from the first soʻm of salary (the 1× BCV deduction is for eligible categories only, CD6). [T1]

Example 4 -- High salary, UZS 10,000,000 gross [T1]

• PIT = 10,000,000 × 12% = 1,200,000 (INPS 0.1% = 10,000; to budget = 1,190,000)
• Net pay = 10,000,000 − 1,200,000 = 8,800,000 (= 10,000,000 × 0.88) ✓
• Employer Social Tax = 10,000,000 × 12% = 1,200,000
• Total employer cost = 11,200,000 (= 10,000,000 × 1.12) ✓
• Total to remit = 1,200,000 + 1,200,000 = 2,400,000

Example 5 -- Budget (state-financed) organisation, UZS 4,000,000 gross [T1]

• PIT = 4,000,000 × 12% = 480,000 (INPS 0.1% = 4,000; to budget = 476,000)
• Net pay = 4,000,000 − 480,000 = 3,520,000 (= 4,000,000 × 0.88) ✓
• Employer Social Tax (25% — budget organisation) = 4,000,000 × 25% = 1,000,000
• Total employer cost = 4,000,000 + 1,000,000 = 5,000,000 (= 4,000,000 × 1.25) ✓

The employee side is identical to a commercial entity (12% PIT). Only the employer Social Tax rate differs (25% vs 12%). [T1]

Example 6 -- Temporary 1% Social Tax case, UZS 2,000,000 gross [T1] / [T2]

Employer qualifies for a temporary 1% Social Tax rate (e.g. low-income staff earning > 1.5× minimum wage, 1 Jan 2025 – 1 Jan 2028 — confirm eligibility).

• PIT = 2,000,000 × 12% = 240,000 (INPS 0.1% = 2,000; to budget = 238,000)
• Net pay = 2,000,000 − 240,000 = 1,760,000 (= 2,000,000 × 0.88) ✓
• Employer Social Tax (1%) = 2,000,000 × 1% = 20,000
• Total employer cost = 2,000,000 + 20,000 = 2,020,000 (= 2,000,000 × 1.01) ✓

[T2]. The 1% rate is conditional and time-limited (Section 3a). Confirm the employer/employee qualifies and the window is open before applying it; otherwise default to 12% (CD2).

Section 11 -- Tier 1 Rules (Deterministic)

Tier 1 Rules table

#	Rule	Source
T1-1	PIT on salary is a flat 12% of the PIT base (gross, by default), withheld at source by the employer as tax agent. No progressive bands since the 2019 reform.	PwC WWTS Uzbekistan, Individual
T1-2	Non-resident Uzbek-source employment income is also taxed at 12% (reduced from the former 20%). Verify treaty relief for genuine non-residents.	PwC WWTS Uzbekistan, Individual
T1-3	Employer Social Tax (Ijtimoiy soliq) standard rate is 12% of total gross payroll (local + expatriate); it is an employer cost, not withheld from the employee.	PwC WWTS Uzbekistan, Corporate: Other taxes
T1-4	Budget organisations pay Social Tax at 25%; specialised disability workshops at 4.7%; SOS Children's Villages at 7%; defined temporary cases at 1%.	PwC WWTS Uzbekistan, Individual / Corporate: Other taxes; EY 2026 alert
T1-5	Employee INPS pension is 0.1% of gross, carved OUT of the 12% PIT — it reduces the PIT remitted to budget and is NOT an additional employee or employer cost.	LegalAct.uz
T1-6	PIT is computed on a cumulative (year-to-date) basis each month: PIT(Jan→current) − PIT(Jan→previous). For constant salary with no deduction this equals monthly gross × 12%.	LegalAct.uz
T1-7	Net pay = gross × 0.88; standard total employer cash cost = gross × 1.12 (1.25 budget org; 1.047 disability workshop; 1.07 SOS; 1.01 temporary-1% case).	derived from T1-1 + T1-3/T1-4
T1-8	BCV = UZS 412,000/month (eff. 1 Aug 2025); used for the 1× BCV PIT deduction (eligible categories only) and for fines/duties.	PwC WWTS Uzbekistan, Significant developments
T1-9	Statutory minimum wage = UZS 1,271,000/month (eff. 1 Aug 2025, up from UZS 1,155,000) under Presidential Decree No. UP-97.	WageIndicator; Presidential Decree No. UP-97
T1-10	Tax residency: 183+ days of presence in any 12-month period beginning or ending in the tax year; or < 183 days but more than in any other country.	PwC WWTS Uzbekistan, Individual: Residence
T1-11	The tax year is the calendar year. The monthly payroll report (PIT + Social Tax) is filed and paid by the 15th of the following month (CD5; confirm form designation).	PwC WWTS Uzbekistan, Tax administration; Asanify
T1-12	Individual annual income tax return, where required, is due by 1 April of the following year; any PIT balance is payable by 1 June of the following year.	PwC WWTS Uzbekistan, Individual: Tax administration

Context rates (for cross-skill reference; not payroll) [T1]

Context rates table

Item	Rate / value	Source
Resident dividends / interest PIT	5%	PwC WWTS Uzbekistan, Individual
Non-resident dividends / interest PIT	10%	PwC WWTS Uzbekistan, Individual
Non-resident transportation / freight PIT	6%	PwC WWTS Uzbekistan, Individual
IE / self-employed turnover tax (from 1 Jan 2026)	1% of turnover up to UZS 1 billion/yr; fixed-PIT IE regime cancelled; under-UZS-100m exemption abolished	EY Global Tax Alert, Jan 2026

Section 12 -- Tier 2 Catalogue (Reviewer Judgement Required)

Tier 2 Catalogue table

#	Situation	Why it needs judgement	Action
T2-1	Employee may qualify for the 1× BCV PIT deduction	The deduction applies only to specified categories, not universally	Default to full gross (CD6); confirm eligibility; flag [RESEARCH GAP].
T2-2	Genuine non-resident employee	Treaty relief may reduce / reallocate taxing rights	Apply 12% by default (CD1); verify the applicable double-tax treaty.
T2-3	Employer Social Tax category unclear (commercial vs budget vs reduced/temporary)	Rate ranges from 1% to 25%	Default 12% (CD2); confirm category before finalising.
T2-4	Temporary 1% Social Tax eligibility / window	Each case has its own conditions and sunset date	Confirm eligibility and that the window is open; else default to 12%.
T2-5	Wages below the minimum wage — Social Tax minimum base	Exact statutory minimum-base mechanic unconfirmed	Compute Social Tax on at least the minimum wage (CD4); flag [RESEARCH GAP].
T2-6	Net-to-gross gross-up requested	Iterative / rounding-sensitive (gross = net / 0.88)	Present as estimate; flag for adviser.
T2-7	Worker may be an IE / self-employed rather than an employee	Wrong regime (1% turnover tax from 2026, not payroll)	Escalate [T3] — out of payroll scope.
T2-8	INPS rate	A secondary source hinted at a planned 2% rate (unverified, page failed to load)	Use 0.1% (CD3); confirm against the Tax Code before relying. [RESEARCH GAP]
T2-9	Exact penalty / late-payment interest (peni) amounts	Not confirmed from a primary authority source	Cross-check the Tax Code / Code of Administrative Liability before relying. [RESEARCH GAP]

Section 13 -- Excel Working Paper Template

Excel Working Paper Template table

Cell ref	Label	Formula / source
B1	Pay period (month/year)	input
B2	Payment date	input — drives report timing (CD5)
B3	Gross salary (ish haqi)	input
B4	Employer Social Tax rate (0.12 / 0.25 / 0.047 / 0.07 / 0.01)	input (CD2)
B5	PIT (12%)	=ROUND(B3*0.12,2)
B6	of which INPS (0.1%, carved out of B5)	=ROUND(B3*0.001,2)
B7	of which PIT to budget	=B5-B6
B8	Net pay	=B3-B5
B9	Employer Social Tax	=ROUND(B3*B4,2)
B10	Total employer cost	=B3+B9
B11	Total to remit (PIT + employer Social Tax)	=B5+B9

Validation rows: confirm B8 = B3 × 0.88; confirm B6 + B7 = B5; confirm B10 = B3 × (1 + B4); for a standard commercial entity (B4 = 0.12), confirm B10 = B3 × 1.12.

Section 14 -- Bank Statement / Terminology Reading Guide

Terminology reading guide table

Term (Uzbek / Russian transliterated)	English	Notes
ish haqi / oylik / oylik maosh	salary / wage	gross unless context says net
zarplata (зарплата)	salary	Russian — common in narrations
avans	advance / instalment	partial salary payment
premiya / mukofot	bonus / premium	taxable as employment income (12% PIT)
jismoniy shaxslar daromad soligʻi (JShDS)	personal income tax	the 12% PIT
ijtimoiy soliq	social tax	employer 12% (etc.)
INPS / jamgʻarib pensiya	individual accumulative pension fund	the 0.1% carved out of PIT
Davlat soliq qoʻmitasi (DSQ)	State Tax Committee	soliq.uz / my.soliq.uz
STIR / INN	taxpayer identification number	employer / individual TIN
naqd pul	cash	cash withdrawal — exclude from payroll classification
ichki oʻtkazma	internal transfer	between client's own accounts — exclude

Conventions. Uzbek banks export statements in UZS; dates often DD.MM.YYYY. Convert foreign-currency salaries to UZS at the Central Bank of the Republic of Uzbekistan (cbu.uz) rate on the relevant date. Narrations may appear in Uzbek (Latin or Cyrillic) or Russian.

Section 15 -- Onboarding Fallback

If the engagement is mid-year or records are incomplete:

1. No prior monthly reports on hand → request the my.soliq.uz filing history; reconcile each month's PIT and Social Tax against bank remittances to the State Tax Committee. Do not assume prior months were correct.
2. Net-only history → reconstruct gross via the gross-to-net order (Section 4): gross = net / 0.88, iterating for rounding; mark all reconstructed grosses as estimates [T2].
3. Employer Social Tax category unknown → default to 12% standard (CD2) unless the entity is clearly a budget organisation (25%) or a confirmed reduced/temporary case; confirm before finalising.
4. Worker type unclear (employee vs IE/self-employed) → STOP and confirm; the IE / self-employed regimes (1% turnover tax from 2026) are out of payroll scope [T3].
5. BCV-deduction eligibility uncertain → do not apply the 1× BCV deduction by default (CD6); compute PIT on full gross and flag [T2] / [RESEARCH GAP].

Section 16 -- Reference Material

Reference Material table

Item	Value	Source
PIT (salary) rate	12% flat on gross (residents and non-resident employment income)	PwC WWTS Uzbekistan, Individual
Employer Social Tax — standard	12% of gross payroll	PwC WWTS Uzbekistan, Corporate: Other taxes
Employer Social Tax — budget org	25% of gross payroll	PwC WWTS Uzbekistan, Individual: Other taxes
Employer Social Tax — disability workshop	4.7% of gross payroll	PwC WWTS Uzbekistan, Individual: Other taxes
Employer Social Tax — SOS Children's Villages	7% of gross payroll	PwC WWTS Uzbekistan, Individual: Other taxes
Employer Social Tax — temporary case	1% of gross payroll (conditional / time-limited)	PwC WWTS Uzbekistan, Corporate: Other taxes; EY 2026 alert
Employee INPS pension	0.1% of gross, carved out of the 12% PIT (not additional)	LegalAct.uz
Net pay multiplier	0.88	derived
Employer cost multiplier (standard / budget / disability / SOS / 1% case)	1.12 / 1.25 / 1.047 / 1.07 / 1.01	derived
Statutory minimum wage	UZS 1,271,000/month (eff. 1 Aug 2025)	WageIndicator; Presidential Decree No. UP-97
Base Calculation Value (BCV)	UZS 412,000/month (eff. 1 Aug 2025)	PwC WWTS Uzbekistan, Significant developments
Tax residency	183 days in any 12-month period	PwC WWTS Uzbekistan, Individual: Residence
Monthly report + payment deadline	15th of following month	Asanify EOR guide; [RESEARCH GAP]
Annual individual return	Filing by 1 April; PIT balance payable by 1 June	PwC WWTS Uzbekistan, Tax administration
Tax year	Calendar year	PwC WWTS Uzbekistan, Tax administration
Resident dividends / interest PIT	5%	PwC WWTS Uzbekistan, Individual
Non-resident dividends / interest PIT	10%	PwC WWTS Uzbekistan, Individual
Non-resident freight PIT	6%	PwC WWTS Uzbekistan, Individual

Penalties [T2]

Penalties table (PwC WWTS Uzbekistan, Tax administration)

Violation	Amount / rate	Source
Late filing / late payment of PIT and Social Tax	Penalties + late-payment interest (peni) per the Tax Code and Code of Administrative Liability; exact rates unconfirmed	PwC WWTS Uzbekistan, Tax administration — [RESEARCH GAP]

[RESEARCH GAP — reviewer to confirm]. Exact penalty and late-payment interest (peni) percentages and fixed fines were not confirmed from a primary authority source in this research. Penalties for failure to withhold, file or remit PIT and Social Tax on time are set in the Tax Code of the Republic of Uzbekistan and the Code of Administrative Liability — confirm the current per-day peni rate and fixed fines against soliq.uz / the Tax Code before relying. Source: research caveat (4).

Authorities and legislation

• State Tax Committee of the Republic of Uzbekistan (Davlat soliq qoʻmitasi) — soliq.uz; e-filing my.soliq.uz. Pension/social administered via the Pension Fund and reported through the State Tax Committee.
• Tax Code of the Republic of Uzbekistan (Soliq kodeksi), as amended for 2025 — PIT, Social Tax, withholding, declarations, penalties.
• Presidential Decree No. UP-97 (2025) — minimum wage and Base Calculation Value (BCV) from 1 Aug 2025.
• Annual budget / tax-policy amendment laws; EY Jan-2026 alert for 2026 changes.

Sources

1. PwC Worldwide Tax Summaries — Uzbekistan, Individual: Taxes on personal income (12% PIT; non-resident 12%; dividends/interest/freight). https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/taxes-on-personal-income
2. PwC Worldwide Tax Summaries — Uzbekistan, Individual: Other taxes (Social Tax rates: 25% budget, 4.7% disability, 7% SOS). https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/other-taxes
3. PwC Worldwide Tax Summaries — Uzbekistan, Corporate: Other taxes (Social Tax base 12%; reduced/temporary rates). https://taxsummaries.pwc.com/republic-of-uzbekistan/corporate/other-taxes
4. PwC Worldwide Tax Summaries — Uzbekistan, Individual: Tax administration (deadlines; 1 April / 1 June). https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/tax-administration
5. PwC Worldwide Tax Summaries — Uzbekistan, Individual: Residence (183-day rule). https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/residence
6. PwC Worldwide Tax Summaries — Uzbekistan, Individual: Significant developments (BCV UZS 412,000). https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/significant-developments
7. EY Global Tax Alert — "Uzbekistan: tax updates effective from 2026" (Jan 2026). https://www.ey.com/en_uz/technical/tax-alerts/2026/01/uzbekistan-tax-updates-2026
8. LegalAct.uz — "How to Calculate PIT in Uzbekistan — Rates, Rules, Deductions" (cumulative method; 0.1% INPS carve-out). https://legalact.uz/en/news/personal-income-tax-in-uzbekistan-how-calculate-correctly
9. WageIndicator.org — "Minimum Wage Updated in Uzbekistan from 01 August 2025" (UZS 1,271,000). https://wageindicator.org/salary/minimum-wage/minimum-wages-news/2025/minimum-wage-updated-in-uzbekistan-from-01-august-2025-august-03-2025
10. Asanify — "Payroll in Uzbekistan: A Complete Employer Guide" (monthly filing by the 15th). https://asanify.com/global-employer-of-record/uzbekistan/payroll/

Reviewer note on tax year / 2026. Figures reflect 2025 and were current as of the PwC review dated 16 Jan 2026; the BCV and minimum wage are the 1 Aug 2025 values. The official primary source (soliq.uz / the Tax Code text) was not directly fetched; re-confirm the exact 2025-final figures and any mid-2026 changes before applying. Source: research caveat (general). Confidence: medium.

Section 17 -- Test Suite

Each test states inputs and the recomputed expected output. Reviewers should rerun every figure. All amounts in UZS. Unless stated, the employer is a standard commercial entity (net = gross × 0.88; employer cost = gross × 1.12) and no BCV deduction applies.

Test 1 -- Standard salary

Input: Gross UZS 5,000,000, paid March 2025, standard commercial entity. Expected: PIT 600,000 (INPS 5,000; to budget 595,000). Net 4,400,000. Employer Social Tax 600,000. Total employer cost 5,600,000. Total to remit 1,200,000.

Test 2 -- Mid salary

Input: Gross UZS 3,000,000, paid June 2025, standard commercial entity. Expected: PIT 360,000 (INPS 3,000; to budget 357,000). Net 2,640,000. Employer Social Tax 360,000. Total employer cost 3,360,000. Total to remit 720,000.

Test 3 -- Minimum-wage salary

Input: Gross UZS 1,271,000 (statutory minimum, eff. 1 Aug 2025), standard commercial entity. Expected: PIT 152,520 (INPS 1,271; to budget 151,249), no tax-free band by default. Net 1,118,480. Employer Social Tax 152,520. Total employer cost 1,423,520.

Test 4 -- High salary

Input: Gross UZS 10,000,000, paid April 2025, standard commercial entity. Expected: PIT 1,200,000 (INPS 10,000; to budget 1,190,000). Net 8,800,000. Employer Social Tax 1,200,000. Total employer cost 11,200,000. Total to remit 2,400,000.

Test 5 -- Budget (state-financed) organisation

Input: Gross UZS 4,000,000, budget organisation (Social Tax 25%). Expected: PIT 480,000 (INPS 4,000; to budget 476,000). Net 3,520,000. Employer Social Tax 1,000,000. Total employer cost 5,000,000 (= 4,000,000 × 1.25). Employee side identical to a commercial entity.

Test 6 -- Temporary 1% Social Tax case [T2]

Input: Gross UZS 2,000,000, qualifying temporary-1% Social Tax case (confirm eligibility / window). Expected: PIT 240,000 (INPS 2,000; to budget 238,000). Net 1,760,000. Employer Social Tax 20,000. Total employer cost 2,020,000 (= 2,000,000 × 1.01). Flag: confirm the 1% rate applies; else default to 12%.

Test 7 -- Net-to-gross gross-up [T2]

Input: Known net UZS 4,400,000, standard commercial entity, no BCV deduction. Expected: Gross = 4,400,000 / 0.88 = 5,000,000; PIT 600,000; employer Social Tax 600,000; total employer cost 5,600,000. Present as estimate; flag for adviser.

Test 8 -- Wrong jurisdiction guard

Input: Request references Kazakhstan KZT / Azerbaijan AZN payroll forms. Expected: REFUSE — this is Uzbekistan (UZ / UZS), not a neighbouring CIS jurisdiction. Escalate to the correct skill [T3].

Test 9 -- IE / self-employed guard

Input: "Salary" turns out to be individual-entrepreneur turnover. Expected: REFUSE for payroll — from 1 Jan 2026 IEs/self-employed pay 1% turnover tax (up to UZS 1 billion/yr); fixed-PIT IE regime cancelled. Out of payroll scope [T3].

PROHIBITIONS

• Do not confuse Uzbekistan with neighbouring CIS jurisdictions — NEVER confuse Uzbekistan (UZ, UZS, soʻm) with a neighbouring CIS jurisdiction (Kazakhstan KZT, Azerbaijan AZN, Tajikistan TJS) — their rates and forms must NOT appear in this skill.
• No progressive band for Uzbek salary PIT — NEVER apply a progressive band to Uzbek salary PIT — it is a flat 12% since the 2019 reform.
• 0.1% INPS is carved out of PIT, not additional — NEVER treat the 0.1% INPS as an additional employee charge — it is carved out of the 12% PIT; net pay is gross × 0.88, not less.
• Employer Social Tax is not an employee deduction — NEVER add the employer 12% Social Tax as a deduction from the employee's pay — it is an employer cost on top of gross.
• 1x BCV PIT deduction restricted to eligible categories — NEVER apply the 1× BCV PIT deduction to a generic payroll by default — it is for specified eligible categories only (CD6); flag [RESEARCH GAP]. (CD6)
• Employer Social Tax rate ranges 1% to 25%, confirm category — NEVER assume the employer Social Tax rate without confirming the category — it ranges from 1% to 25% (12% standard, 25% budget org, 4.7% disability workshop, 7% SOS, 1% temporary cases).
• Temporary 1% Social Tax requires confirmed eligibility and open window — NEVER apply a temporary 1% Social Tax rate without confirming eligibility and that the statutory window is open.
• IE/self-employed regime out of payroll scope — NEVER apply the IE / self-employed regime (1% turnover tax from 2026) to an employee's payroll — that is out of payroll scope [T3].
• Never guess INPS rate, penalty amounts, or RESEARCH GAP figures — NEVER guess the INPS rate (use 0.1%), the penalty/peni amounts, or any figure marked [RESEARCH GAP — reviewer to confirm] — verify against soliq.uz / the Tax Code. (soliq.uz / the Tax Code)
• Do not miss monthly payroll report/payment deadline — NEVER miss the monthly payroll report and payment deadline (15th of the following month, CD5) — confirm the official form designation. (CD5)
• Always label computations as estimated, direct to qualified adviser — NEVER present payroll computations as definitive — always label as estimated and direct to a qualified Uzbek tax adviser / licensed accountant.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a qualified Uzbek tax adviser or licensed accountant in Uzbekistan) before implementation.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.