Insights
How to Hire Employees in Uzbekistan (2026): A Step-by-Step Guide for Foreign Employers
Insights · By Chen ChunJie · Updated 1 November 2026
To hire someone in Uzbekistan you need an employer in Uzbekistan: your own company, or a local employer that employs the person for you. That employer signs a written contract, registers it in the national labour system, pays salary in som at least twice a month, withholds 12% income tax and pays 12% social tax. A foreign national also needs the right to work. These are the steps in the order they happen.
Last reviewed in October 2026 against the Labour Code, the Tax Code and Presidential Decrees PF-115 and PF-206. General information, not legal or tax advice.
Step 1: Decide who will employ the person
| Route | When it fits | What to know |
|---|---|---|
| Your own Uzbek company | A growing team, Uzbek customers or local invoicing | Registration, a bank account and tax registration come first; you then run payroll yourself or use a Uzbekistan payroll service. See how to start a business in Uzbekistan |
| Employer of record | A first hire or small team, with no Uzbek entity | A local employer employs the person and runs payroll, under an arrangement confirmed for the role. Employer of Record in Uzbekistan |
| Independent contractor | A defined project delivered independently | If you set the hours and manage the work like an employee’s, the relationship may be treated as employment, and tax withholding depends on the contractor’s status. On-Demand Talent in Uzbekistan |
Uzbek law has no specific category for employers of record. A provider should tell you, in writing, which entity will employ your hire and on what basis before the offer goes out.
Step 2: Local or foreign national?
A citizen or permanent resident of Uzbekistan can start once the contract is signed and registered.
A foreign national normally needs the employer to obtain confirmation of the right to work, a work visa where required and registration of stay. Foreign specialists of IT Park residents can follow a simpler route. Whether a particular case can go ahead is assessed before any offer; see Hire Foreign Employees in Uzbekistan. Sources: Public service: confirmation of the right to work for foreign citizens; IT Park: hiring foreign specialists.
Step 3: Set the salary
Offers are usually stated as a monthly gross salary in som. The minimum wage is UZS 1,360,000 a month from 1 September 2026. Under the general rules, the employer adds 12% social tax, and the employee pays 12% income tax, so take-home pay is 88% of gross.
Medical insurance, a thirteenth salary and meal or transport support are common in professional offers. For the employer’s full cost, see our guide to Uzbekistan EOR cost. Source: Presidential Decree PF-115 of 23 June 2026 (minimum wage).
Step 4: Write the contract
| Point | What to know |
|---|---|
| Form | In writing, and registered in the national labour system |
| Probation | Up to 3 months, agreed in writing |
| Hours | Normally up to 40 hours a week; overtime at least 1.5 times pay for the first two hours in a day and double after that |
| Leave | At least 21 calendar days of annual leave, with extra days for longer service |
| Pay | In som, at least twice a month, with a payslip |
| Data | Employee consent and a clear purpose for the personal data you collect |
Step 5: Onboard the employee
- Signed employment contract, registered in the national labour system
- Passport or ID card, personal identification number (PINFL) and taxpayer number
- Right to work confirmed, for a foreign national
- Bank card or account details for salary
- Personnel file with education documents where required
- Consent for processing personal data
With an employer of record, the start date is agreed in the written proposal once the role and the documents are confirmed.
Step 6: Pay and file every month
Salary is paid in som at least twice a month. The employer withholds 12% income tax, pays 12% social tax and files the monthly tax returns. Since 1 January 2026, maternity benefits, and since 1 July 2026, sick pay, are paid by the State Social Insurance Fund, with the employer supplying the records. Sources: Tax Code of the Republic of Uzbekistan (LexUZ); Presidential Decree PF-206 (state social insurance).
Step 7: Ending employment
Employment can end only on the grounds the Labour Code lists. The ground decides the notice period and any severance. The employer pays final wages and unused leave, settles tax and closes the contract record in the labour system.
With NNRoad, an employee exit starts with an Uzbekistan-specific review of the legal ground, notice and payments before anything is said to the employee.
Checklist: hiring in Uzbekistan
- Employing entity confirmed in writing
- Local or foreign national route chosen
- Monthly gross salary at or above UZS 1,360,000
- Written contract with probation, hours and leave
- Contract registered in the national labour system
- Payroll set up for twice-monthly pay, income tax and social tax
- Personal data consent and personnel file in place
- Full-year cost approved, with the tax regime stated
Questions about hiring in Uzbekistan
Can a foreign company hire employees in Uzbekistan without a local entity?
Yes, through a local employer such as an employer of record. The provider should confirm in writing which entity employs the person and on what basis.
How long does it take to hire someone in Uzbekistan?
For a local employee, the main steps are the contract, its registration and payroll set-up, which start once the documents are complete. A foreign national also needs the right-to-work route completed, which takes longer.
Do employment contracts have to be registered?
Yes. Employment contracts are registered electronically in the national labour system.
How much annual leave do employees get in Uzbekistan?
At least 21 calendar days a year, with additional days for longer service. The basic leave cannot be replaced by cash while employment continues.
Is there a separate employee social security deduction?
No. Employees pay 12% income tax; where it applies, 0.1% of pay goes to an individual pension account out of that tax. The employer pays 12% social tax.
Can IT Park tax benefits apply to my hire?
Only if the employing entity is an IT Park resident and the work falls within its approved activities. We budget under the general rules unless eligibility is confirmed.
Hiring your first employee in Uzbekistan?
Tell us about the role, the person and the start date. We will confirm the route and send a written proposal with the full-year cost. We will respond within 24 hours.
Related
How our local employer employs and pays your Uzbekistan hire.
Social tax, income tax and worked examples.
Leave, working time and other rules in detail.
Sources: Labour Code of the Republic of Uzbekistan (LexUZ); Tax Code of the Republic of Uzbekistan (LexUZ); Presidential Decree PF-115 of 23 June 2026 (minimum wage); Presidential Decree PF-206 (state social insurance); PwC Worldwide Tax Summaries, Uzbekistan: taxes on personal income; IT Park: residents and benefits; IT Park: hiring foreign specialists; Public service: confirmation of the right to work for foreign citizens. Reviewed October 2026; general information, not legal or tax advice.