Guide · Uzbekistan
Uzbekistan EOR Cost: What It Costs to Employ Someone in Uzbekistan (2026)
Guide · Updated 1 November 2026
Under the general rules, an employer in Uzbekistan pays 12% social tax on top of gross salary, and the employee pays 12% income tax, which the employer withholds. An employee on UZS 10,000,000 a month costs UZS 11,200,000 a month, or UZS 134.4 million a year, before benefits and an EOR service fee. This guide shows each item, worked examples from the minimum wage upwards, when IT Park treatment can apply and what to look for in a quote.
Last reviewed in October 2026 against the Tax Code, Presidential Decrees PF-115 and PF-206, and IT Park guidance. General information, not legal or tax advice.
The parts of an Uzbekistan EOR bill
Gross salary. Agreed monthly in Uzbek som. The minimum wage is UZS 1,360,000 a month from 1 September 2026.
Social tax. 12% of gross pay, paid by the employer and passed through at cost.
Benefits. Anything in the contract, such as medical insurance, a thirteenth salary, meals or transport.
The EOR service fee. The provider’s charge for employing and paying the person, shown as its own line, plus any deposit.
The employee’s 12% income tax comes out of their pay. It reduces take-home pay, not your cost.
Taxes on salaries in 2026
| Item | Employer | Employee | Notes |
|---|---|---|---|
| Social tax | 12% | None | On gross pay; general rate for private employers |
| Personal income tax | None | 12% | Withheld by the employer every month |
| Individual pension account | None | 0.1%, where it applies | Allocated out of the 12% income tax, not an extra deduction |
| Sick and maternity benefits | Records only | None | Paid by the State Social Insurance Fund under the 2026 reform |
Worked examples
Monthly figures in som for a full-time employee under the general rules. Benefits and the EOR service fee are not included.
| Monthly gross salary | Social tax (12%) | Employer cost per month | Employer cost per year | Income tax (12%) | Take-home pay |
|---|---|---|---|---|---|
| UZS 1,360,000 | UZS 163,200 | UZS 1,523,200 | UZS 18,278,400 | UZS 163,200 | UZS 1,196,800 |
| UZS 5,000,000 | UZS 600,000 | UZS 5,600,000 | UZS 67,200,000 | UZS 600,000 | UZS 4,400,000 |
| UZS 10,000,000 | UZS 1,200,000 | UZS 11,200,000 | UZS 134,400,000 | UZS 1,200,000 | UZS 8,800,000 |
| UZS 30,000,000 | UZS 3,600,000 | UZS 33,600,000 | UZS 403,200,000 | UZS 3,600,000 | UZS 26,400,000 |
Because both taxes are flat, the employer cost is always 112% of gross pay and take-home pay 88% under the general rules. To try your own figures, use the Uzbekistan salary and employer cost calculator.
When IT Park treatment can apply
IT Park lists a 7.5% income tax rate and other relief for its resident companies. The relief follows the employer, not the client or the employee’s job title: the employing entity must be a resident, and its activities must fall within the approved scope. A client being an IT company, or a hire being a developer, is not enough on its own.
So ask: which entity employs the person, is it a current IT Park resident, does the work fall within its approved activities, and what happens to the budget if that status ends? We budget under the general rules and show IT Park treatment only once eligibility is confirmed in writing. Source: IT Park: residents and benefits.
Other costs to plan for
- Leave. At least 21 calendar days a year, with extra days for longer service; unused leave is paid out when employment ends.
- Overtime. At least 1.5 times pay for the first two hours in a day and double after that, under the 2025 amendments.
- Ending employment. Notice and any severance depend on the legal ground for termination.
- Benefits. Medical insurance, a thirteenth salary and meal or transport support are common in professional offers.
- Annual changes. The minimum wage is reviewed by presidential decree, most recently from 1 September 2026.
- Exchange rate. Salary is paid in som; if you fund payroll in another currency, the rate used matters to your budget.
How to read an EOR quote for Uzbekistan
Ask to see the cost for a full year: the gross salary in som, social tax, benefits and the tax regime assumed, with the reason for it. A good quote separates the employment cost, which is passed through, from the provider’s own fee, and says which entity will employ the person.
NNRoad does not publish a standard price for Uzbekistan. We review the role, how it will be managed, the expected duration and the salary, confirm which entity will employ the person, then send a written proposal that shows:
- the full employment cost, line by line, for a full year
- NNRoad’s service fee and any one-time item, listed separately
- any deposit and when it is returned
- the exchange rate basis and the payroll and invoicing calendar
EOR or your own Uzbek company?
An Uzbek company needs registration, a bank account, tax registration and its own payroll and bookkeeping. It can trade and invoice in Uzbekistan. An employer of record suits a first hire or a small team while you test the market. See Employer of Record in Uzbekistan, our step-by-step guide to hiring in Uzbekistan and how to start a business in Uzbekistan.
Questions about Uzbekistan EOR cost
How much does an employer of record cost in Uzbekistan?
You pay the employment cost at cost plus the EOR service fee. Under the general rules, the employment cost is the gross salary plus 12% social tax and any agreed benefits.
How much does an employee cost on top of salary in Uzbekistan?
12% social tax under the general rules, so UZS 10,000,000 a month costs UZS 11,200,000. Add benefits and the service fee.
What is the minimum wage in Uzbekistan in 2026?
UZS 1,360,000 a month from 1 September 2026. The employer cost at that salary is UZS 1,523,200 under the general rules.
Are IT Park benefits included in an EOR quote?
Not automatically. They depend on the employing entity being a resident and the work qualifying. We show them only once eligibility is confirmed.
Does the employee pay social contributions?
There is no separate employee social contribution. The employee pays 12% income tax; where it applies, 0.1% of pay goes to an individual pension account out of that tax.
Can I pay an Uzbek employee in US dollars?
Salary is stated and paid in som, and taxes are calculated in som. You can fund payroll in another currency; the proposal shows the exchange rate basis used.
Want the numbers for your own hire?
Send us the role, the salary and the city, and we will reply with a line-by-line annual estimate. We will respond within 24 hours.
Related
How our local employer employs and pays your Uzbekistan hire.
The steps from choosing the employer to the first payday.
Try your own salary figures.
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.