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Global Payroll Team
Written by Global Payroll Team
Last updated May 1, 2026
Expert Reviewed
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Mercans offers complete payroll, PEO and HR services in Uzbekistan

Resource-rich, Uzbekistan is strategically located in Central Asia and remains one of the faster-growing economies in the CIS region. The country boasts significant reserves of mineral resources and continues to improve the investment climate and simplify the business environment, while foreign investors should still monitor payroll, labor, tax, and immigration requirements closely.

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Doing Business in Uzbekistan

A lot has been done to attract more foreign capital including structural and regulatory reform, connectivity initiatives, and measures to simplify aspects of the business environment. The major industry sectors include education, tourism, ICT, electronics, textiles, food, pharmaceutical, chemicals, machine manufacturing and construction.

Entity Registration and Incorporation Requirements

Setting up a new business or expanding an existing one in Uzbekistan is straightforward. Choose how your company operates from a range of entity types that suit your individual circumstance.

Banking

Banking Hours: 8:00 am to 6:00 pm from Monday to Friday

Working Week

The standard working week is generally from Monday to Friday, and the normal working time is commonly 40 hours per week.

Labor Law

The Labor Code ensures that many core labor issues are addressed including employment, probation, gender discrimination, dismissal, retirement and more. Recent amendments and related regulations continue to broaden formal employee protections and reporting requirements.

Main Industries

Automotive, textiles, food processing, machine building, metallurgy, mining

GDP Growth

6.5%

Dates & Numbers

dd/mm/yyyy

Official State Name

Republic of Uzbekistan

Population

Over 38 million

Capital

Tashkent

Major Languages

Uzbek

Currency

Uzbekistani Soʻm

Internet Domain

.uz

International Dialing Code

+998

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Uzbekistan
Tashkent, UZ
7:19 pm, May 4, 2026
23°C
few clouds
41 %
Wind Gust: 6 mph
Clouds: 12%
Sunrise: 5:17 am
Sunset: 7:22 pm

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Payroll

The average monthly wage includes allowances, bonuses, incentive payments, compensatory payments and also income tax withheld by employers. Employers should also monitor new state social insurance administration changes and leave registration requirements.

It is acceptable to provide employees with online payslips

Payslip

Employees receive paid annual leave of at least 15 working days

Annual Leave

Sick leave pay is administered under the state social insurance framework, with broader payments phased in during 2026

Sick Leave

18 weeks of paid maternity leave. There are no general statutory provisions regarding paternity leave.

Maternity & Paternity Leave

Notice requirements depend on the ground for termination and the applicable labor law provisions

Employee Termination

There are no provisions mandated by law regarding the 13th month salary

13th month salary

1,271,000 UZS per month

Minimum Wage

Overtime pay is calculated at 2x the employee’s ordinary rate of pay

Overtime

Severance entitlement depends on the legal basis for termination and applicable labor law provisions

Severance Pay

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Tax and Social Security

In order to attract foreign capital, there are tax and customs incentives, free economic zones and a business ombudsman institution introduced.

Tax

Both residents and non-residents are subject to tax in Uzbekistan. Residents are taxed on their worldwide income whereas non-residents are only taxed on Uzbekistan-sourced income.

15%

Corporate Income Tax

12%

Personal Income Tax

12%

Sales Tax

12%

VAT

Social Security

From 2026, the state social insurance system is being administered under a new framework, including maternity pay from 1 January 2026 and sick leave pay from 1 July 2026 through the State Fund for Social Insurance. Mandatory payroll social tax remains an employer cost in the standard case.

12%

Social Security Rate

12%

Social Security Rate for Employers

0%

Social Security Rate for Employees

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Employment Law

The Labor Code regulates labor requirements and behaviors, paying attention to employee interests, employers as well as fair and safe labor conditions.

Employment Agreement

Fixed term employment contracts may provide for a mutual obligation of both parties to pay a penalty for any early termination by either party.

Working condition

The standard working week is generally 40 hours. Employers must also comply with statutory rules on working time, leave, occupational safety and other labor conditions.

Leaves

The Labor Code permits the granting of leave in connection with the birth of a child including maternity leave, leave to an employee who adopts a child and leave without pay for childcare up until the age of 3 years.

Employment termination

Termination of an employment contract requires compliance with the Labor Code, including notice and consultation rules where applicable.

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Depends

Minimum notice period for terminating an employee

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varies

Total number of public holidays

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40

Working hours per week

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As provided

Total number of days for Compassionate & Bereavement Leave

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Immigration

A visa-free regime has been established for a number of countries for tourism purposes, while other foreign citizens and stateless persons can enter only with entry visas unless exempt. Foreign workers generally need labor authorization and the appropriate visa support documents.

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Residency permits

Foreign citizens and stateless persons generally require the appropriate visa and migration status to live and work in Uzbekistan. Various visa categories are available, including work-related routes and investment visas, and validity depends on the category granted.

Work Permit Validity

Often aligned with visa or labor authorization validity, with many entry visas issued for up to 1 year

Required Documents

A passport that’s valid for at least three months longer than the visa

Two copies of a fully completed visa application form

Two color passport photos

An invitation or visa support documents from the inviting organization or authority

A certificate of authorization to engage in labor activity where required

Supporting employer documents required by the Ministry of Foreign Affairs or other competent authority

Compliant, reliable, error-free and touchless payroll in Uzbekistan

Build the best team and hire top talent compliantly in Uzbekistan. Get in touch with Uzbekistan payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
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    FAQs

    What is an Employer of Record (EOR) in Uzbekistan and how does it support foreign companies?

    An Employer of Record in Uzbekistan allows international companies to hire local professionals without establishing a legal entity. Mercans serves as the legal employer, managing employment contracts, payroll, tax obligations, and compliance with Uzbek labor laws. This approach enables businesses to expand into Uzbekistan quickly while maintaining full legal and regulatory compliance.

    Why should businesses use an EOR instead of establishing a legal entity in Uzbekistan?

    Working with Mercans as your Employer of Record in Uzbekistan provides a fast and cost-effective way to enter the market. Companies avoid the expenses and delays of setting up a legal entity while gaining full compliance with employment and tax requirements. Mercans handles all local HR and administrative tasks, allowing organizations to focus on their core business operations.

    How does payroll outsourcing in Uzbekistan ensure compliance with local labor and tax regulations?

    Mercans ensures that payroll operations in Uzbekistan fully comply with national tax, labor, and social security regulations. All salary payments, tax withholdings, and contributions are processed accurately and on time. Our payroll system follows the latest statutory requirements and reporting standards, minimizing the risk of errors and non-compliance.

    Can an Employer of Record in Uzbekistan hire employees and manage work permits for international companies?

    Yes. Mercans can hire both local and foreign employees in Uzbekistan on behalf of international organizations. We manage every aspect of employment, including contract administration, payroll, visa sponsorship, and work permit processing, ensuring compliance with all local labor and immigration laws.

    What are the key benefits of using EOR and payroll services in Uzbekistan for global expansion?

    Using Mercans as your EOR and payroll provider in Uzbekistan ensures rapid market entry, full legal compliance, and seamless HR and payroll management. Businesses benefit from reduced setup costs, lower administrative workload, and access to expert local support for all employment and compliance matters.

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