End-to-end monthly payroll workflow for Uzbekistan employers: collects payroll register inputs, computes flat 12% PIT withholding and employer social tax (ijtimoiy soliq) at 12%/25%/4.7%/1% depending on employer category, prepares the Soliq monthly tax report, and files with the State Tax Committee (soliq.uz) by the 15th of the following month.
Gather the payroll register for the reporting month and confirm the employer category, which determines the ijtimoiy soliq (social tax) rate. A private/commercial employer uses 12%; a budget (state-funded) organisation uses 25%; a disability-employing organisation uses 4.7%; SOS Children's Villages uses 7%; qualifying incentive-sector employers use 1% (time-limited). This classification cannot be defaulted — a misclassification more than doubles or halves the social tax liability.
Compute PIT (flat 12% of gross employment income) and INPS (0.1% carved out of the 12% PIT — not an additional deduction) for each employee using the cumulative year-to-date method. Calculate net pay (gross minus 12% PIT) and employer-side ijtimoiy soliq (employer social tax rate × gross payroll). Produce the payroll working paper showing total employer cost and the amounts due to Soliq.
Prepare the mandatory monthly employer tax report for submission via my.soliq.uz. This report covers withheld PIT (jismoniy shaxslar daromad solig'i — JSDS), employer social tax (ijtimoiy soliq), and the INPS allocation (0.1% of gross, credited to each employee's individual accumulated pension account). Cross-check the report figures against the working paper totals before submission.
Submit the monthly tax report via my.soliq.uz and initiate bank transfers to the State Tax Committee (Soliq qo'mitasi / ГНК) for PIT withholding and employer social tax. Both the report and payment must reach Soliq by the 15th of the month following the reporting month. The INPS sub-allocation (0.1%) is remitted as part of the PIT payment and credited by the authority to individual pension accounts — no separate bank transfer is required for INPS.
After filing, review the payroll register for any employees who will need an annual individual PIT declaration (deadline: file by 1 April, pay by 1 June of the following year). These include residents with property or IP income, income from two or more sources, foreign income, or income from non-withholding sources. Also flag any expatriate employees planning to leave Uzbekistan, as they must file an exit return one month before departure.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Uzbekistan accountant for review.
Uzbekistan Social Tax & Payroll Contributions
Use this skill whenever asked about Uzbekistan employer social tax (social insurance contr
Uzbekistan Payroll
Use this skill whenever asked about Uzbekistan (the Republic of Uzbekistan — Oʻzbekiston,