Uzbekistan Employment Law & Compliance Guide for Employers

Uzbekistan compliance reference

Key employment laws in Uzbekistan: what employers need to know

Employment in Uzbekistan is governed by the Labour Code of 28 October 2022, in force since 30 April 2023, and by the Tax Code for payroll. Foreign employers are often surprised that the employer’s payroll cost is a single 12% social tax, and that employment contracts must be registered in the state electronic labour system. Overtime rules changed in November 2025. This page summarises the core employer rules, with official sources.

Uzbekistan employment rules at a glance

Uzbekistan employment rules for employers at a glance (reviewed October 2026)
Topic	What the rule is	Official source
Minimum wage	UZS 1,360,000 a month from 1 September 2026, under Presidential Decree UP-115 of 23 June 2026 (previously UZS 1,271,000 from 1 August 2025). A full-time salary may not be lower.	Presidential Decree UP-115 of 23 June 2026 (Lex.uz)
Standard working hours	Normal working time is up to 40 hours a week. Shorter hours apply to minors, people with disabilities and some harmful jobs.	Labour Code of Uzbekistan (Lex.uz)
Overtime pay	Since 12 November 2025, overtime is paid at least 1.5 times the normal rate for the first 2 hours and double after that. It is capped at 4 hours over two consecutive days (2 hours a day in unfavourable conditions); the 120-hour annual cap was removed.	Labour Code Arts. 190 and 262 as amended by Law ZRU-1095 of 11 November 2025 (Buxgalter.uz summary, 12 November 2025)
Paid annual leave	At least 21 calendar days of basic paid leave a year (Art. 217). Minors, people with disabilities and some other groups get extended leave, and extra leave can apply to harmful work.	Labour Code of Uzbekistan, Art. 217 (Lex.uz)
Public holidays	Nine non-working public holidays, including New Year (1 January), Navruz (21 March), Independence Day (1 September) and the movable Ramadan Hayit and Kurban Hayit. A holiday that falls on a day off moves to the next working day.	Labour Code of Uzbekistan (Lex.uz)
Sick leave	Employees on certified sick leave receive a temporary disability benefit paid through the employer, calculated from average earnings and length of service. An electronic sick-leave certificate is required.	Labour Code of Uzbekistan (Lex.uz)
Maternity and parental leave	Maternity leave is 126 calendar days (70 before and 56 after birth; longer for complicated or multiple births). Childcare leave can follow until the child turns 2 and can be extended until age 3.	Labour Code of Uzbekistan (Lex.uz)
Probation period	Up to 3 months, or up to 6 months for heads of organisations, their deputies, chief accountants and branch heads (Art. 130). Probation cannot be set for some groups, including employees under 18 and certain recent graduates (Art. 129).	Kadrovik.uz – comparison table of the old and new Labour Codes
Notice period	Employer: at least 2 months' written notice for staff reduction or liquidation, which may be replaced with monetary compensation (Art. 165). Employee: 14 calendar days' written notice (Art. 160); heads of organisations give 2 months.	Lex.uz legal explanation on Labour Code Art. 165 (notice of dismissal)
Severance pay	A dismissal allowance (Art. 173) whose minimum depends on length of service with the employer: 50% of average monthly pay under 3 years, 75% for 3–5 years, 100% for 5–10 years, 150% for 10–15 years and 200% over 15 years.	Norma.uz legal commentary on Labour Code Art. 173 (dismissal allowance)
Employer social contributions	Social tax of 12% of gross pay, unchanged for 2026. It replaces separate employer pension, health and social insurance contributions. Budget-funded organisations pay 25%, and a reduced 1% rate applies to some sectors for limited periods.	Kun.uz – core tax rates unchanged in 2026 (Ministry of Economy and Finance, 26 November 2025)
Employee social contributions	No separate employee social contribution. For Uzbek citizens, a small part of the income tax already withheld is directed to the individual accumulative pension account (INPS), so it does not add to the employee's deductions.	Tax Code of Uzbekistan (Lex.uz)
Income tax on salaries	Flat 12% personal income tax on salaries of tax residents, unchanged for 2026, withheld monthly by the employer and paid to the budget.	Kun.uz – core tax rates unchanged in 2026 (Ministry of Economy and Finance, 26 November 2025)
Mandatory bonuses and 13th-month pay	None required by law. Bonuses and any 13th salary are payable only if promised in the employment contract, a collective agreement or the employer's internal pay rules.	Labour Code of Uzbekistan (Lex.uz)
Work permits for foreign nationals	Foreign employees need work authorisation, a confirmation of the right to work, obtained by the Uzbek employer before the person starts. Highly qualified specialists use a simplified route. Check current steps, fees and timing with the migration authorities.	Migration Agency of Uzbekistan
Employment contract requirements	Written contract signed by both parties with the mandatory details set in the Labour Code. The employer registers it in the Unified National Labour System, which also serves as the electronic work record, and issues a hiring order.	Labour Code of Uzbekistan (Lex.uz)

This overview provides general information, not legal advice. Rules can differ by collective agreement, region, sector and the employee’s circumstances — check the current official text before acting. Last reviewed: October 2026 by NNRoad Compliance Team.

Employer obligations in Uzbekistan, topic by topic

Filter by primary service relevance

Employment contracts

Does an employment contract in Uzbekistan have to be in writing, and how long can probation last?

Yes. The contract must be written, signed by both parties and registered in the state electronic labour system. Probation can last up to 3 months, or 6 months for senior managers, and must be agreed in the contract.

Primary: EOR

Also: Payroll

Also: Expat

Working time

How many hours can employees in Uzbekistan work, and how is overtime paid?

The normal week is up to 40 hours. Since 12 November 2025, overtime is capped at 4 hours over two consecutive days and paid at least 1.5 times for the first 2 hours and double after that.

Primary: EOR

Also: Payroll

Pay and minimum wage

What is the minimum wage in Uzbekistan in 2026, and how must salaries be paid?

The minimum wage is UZS 1,360,000 a month from 1 September 2026, under Presidential Decree UP-115. Salaries are paid in Uzbek soum, and the rate is usually reviewed once a year by presidential decree.

Primary: Payroll

Also: EOR

Leave and holidays

How much paid leave, sick leave and maternity leave do employees in Uzbekistan get?

At least 21 calendar days of paid annual leave, nine public holidays, a temporary disability benefit for certified sickness, and 126 days of maternity leave followed by childcare leave until the child turns 2, extendable to 3.

Primary: EOR

Also: Payroll

Social security and payroll tax

What does an employee in Uzbekistan cost on top of gross salary?

The employer pays a 12% social tax on gross pay. The employee’s salary is subject to a flat 12% income tax withheld by the employer, and there is no separate employee social contribution. Both rates are unchanged for 2026.

Primary: Payroll

Also: EOR

Also: Expat

Termination

How can an employer end an employment contract in Uzbekistan, and what does it cost?

Only on grounds in the Labour Code or by agreement. Staff reduction and liquidation need at least 2 months’ written notice (or pay in lieu) and a dismissal allowance of 50% to 200% of average monthly pay, depending on service.

Primary: EOR

Also: Payroll

Hiring foreign nationals

Can a company in Uzbekistan hire a foreign national, and what permit is needed?

Yes. The employer must obtain a confirmation of the right to work for each foreign employee before the person starts. Highly qualified specialists, defined mainly by salary, follow a simplified and faster route.

Primary: Expat employment

Also: EOR

Contractors vs employees

Is it risky to use contractors instead of employees in Uzbekistan?

Yes, if the person works like an employee. Civil-law service contracts suit independent work, but fixed hours, internal rules and an ongoing job point to employment, with back social tax, leave pay and fines.

Primary: Talent / contractors

Also: EOR

Key employment laws in Uzbekistan and official sources

Labour Code of the Republic of Uzbekistan (28 October 2022, in force 30 April 2023) — Main employment law: contracts and registration, probation, working time and overtime, leave, maternity, termination and dismissal allowances.
Tax Code of the Republic of Uzbekistan (30 December 2019, in force 1 January 2020) — Sets personal income tax (12%), the 12% social tax and the employer’s withholding and reporting duties.
Presidential Decree UP-115 of 23 June 2026 on increasing wages, pensions, stipends and benefits — Sets the minimum wage at UZS 1,360,000 a month and the base calculation amount at UZS 440,000 from 1 September 2026.
Rules on attracting foreign labour and confirming the right to work — Procedure for employers to obtain work authorisation for foreign employees, including the highly qualified specialist route.

FAQs: hiring employees in Uzbekistan

Can a foreign company hire employees in Uzbekistan without a local entity?

Not as a direct local employer. Employment contracts must be registered in the state electronic labour system and payroll taxes paid by a locally registered employer, which a foreign company without a branch or subsidiary does not have. Many companies therefore use an Employer of Record, whose Uzbek entity employs the worker, registers the contract, withholds income tax and pays social tax. Long-term activity in Uzbekistan can still create a permanent establishment, so check that too.

How much does an employee cost in Uzbekistan on top of gross salary?

The main extra cost is the employer’s social tax of 12% of gross pay, unchanged for 2026; budget-funded organisations pay 25%, and a few sectors have temporary 1% rates. There are no separate employer pension or health contributions. The employee’s 12% income tax is withheld from gross pay, not added to it. Also budget for overtime premiums, unused leave, dismissal allowances and any benefits you offer.

What is the minimum wage in Uzbekistan in 2026?

The minimum wage in Uzbekistan is UZS 1,360,000 a month from 1 September 2026, under Presidential Decree UP-115 of 23 June 2026. From 1 August 2025 to 31 August 2026 it was UZS 1,271,000. The rate is usually reviewed once a year by decree. A full-time salary may not be lower than the minimum wage.

How much notice and severance does an employer owe when dismissing an employee in Uzbekistan?

For staff reduction or liquidation, the employer must give at least two months’ written notice, which it may replace with monetary compensation, and pay a dismissal allowance. The allowance depends on length of service with the employer, from at least 50% of average monthly earnings under 3 years to 200% over 15 years. Disciplinary dismissals carry no allowance but must follow the formal procedure. Unused leave is always paid out.

Can a company hire a foreign national in Uzbekistan, and what permit is needed?

Yes. A locally registered employer must obtain a confirmation of the right to work for each foreign employee from the state labour-migration authority before the person starts work. Highly qualified specialists, defined mainly by a minimum salary level, use a simplified route with faster processing and longer validity. The employee also needs the right visa or residence status. Without a local entity, an Employer of Record can sponsor the worker.

Is it risky to engage contractors instead of employees in Uzbekistan?

It can be. Civil-law service contracts are lawful for independent, result-based work. If the person works fixed hours under your direction as part of your team, the authorities can treat the arrangement as employment. You could then owe 12% social tax, unwithheld income tax, leave pay, dismissal allowances and fines. Check whether the contractor is registered as self-employed or an entrepreneur, and review long-running arrangements regularly.

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Regulation Updates in Uzbekistan

Procedure for Granting Subsidies from the State Employment Promotion Fund to Employers Hiring Persons with Disabilities

What it is: The Procedure for Granting Subsidies from the State Employment Promotion Fund to Employers Hiring Persons with Disabilities is updated to establish employer eligibility and application rules for wage and training subsidies and concessional loans to support workplace adaptations.

What it changes: The update sets new rules for which employers qualify and how to apply for subsidies and concessional loans tied to hiring persons with disabilities and providing workplace adaptations, affecting payroll and subsidy-processing obligations.

Who is affected:

Employers hiring persons with disabilities

What employers should do:

Review eligibility criteria and application requirements for wage subsidies, training subsidies, and concessional loans.
Prepare the necessary payroll and subsidy-processing information as part of the application process.

Notes: Effective month: 2026-05.

On Amendments and Additions to the Labour Code of the Republic of Uzbekistan

What it is: A draft amendment to the Labour Code of Uzbekistan introduces new employer obligations related to mandatory benefits (including short paid paternity leave), protections and additional leave for victims of workplace harassment, and clarified responsibilities on timely wage payment and compensation.

What it changes: The update adds employer duties to provide mandatory benefits such as short paid paternity leave, strengthen protections and provide additional leave for victims of workplace harassment, and clarify obligations to pay wages on time and to provide compensation as applicable.

Who is affected:

Workers or employees
Employers

What employers should do:

Prepare for the introduction of the new mandatory benefits and leave provisions.
Review and adjust payroll practices to ensure timely wage payments and any related compensation requirements.
Implement or update procedures to protect victims of workplace harassment and to administer the additional leave as mandated.

Notes: Effective month: 2026-05.

Oct 2025: Uzbekistan Foreign Qualified Specialists Decree – New Employment Policies

Uzbekistan Foreign Qualified Specialists Decree – New Employment Policies

Update first published on NNRoad in Oct 2025. The current rules are summarised in the sections above.

Discover the latest employment and compliance updates in Uzbekistan — helping you stay ahead in a changing regulatory landscape.