Can we move the team to civil law contracts?

You can, but not as a substitute for employment. Where the contractor follows internal working rules and works continuously, the relationship is reclassified as employment with all the additional charges. For an IT Park resident such a move also removes the reduced personal income tax benefit, which applies to employees under labour contracts.

How do we hire a foreign employee?

Hiring a foreign national in the Republic of Uzbekistan requires permits for the employer and for the employee. The set depends on citizenship and role, so it is checked before the labour contract is signed rather than after the start date.

Who is liable for an error in personal income tax?

The obligation to withhold and remit the tax sits with the employer as tax agent. How the provider compensates its own error is fixed in the service agreement.

Do we need timesheets for remote work?

Yes. Working time is recorded regardless of where the work is performed: it evidences the basis for the calculation and protects the employer in a labour dispute.

Payroll and HR administration in Uzbekistan

Updated: August 4, 20264 min read

Checked August 4, 2026· 1 source

Short answer

TheBux calculates payroll for companies in the Republic of Uzbekistan, withholds personal income tax, charges social tax and files the reports with the Tax Committee of the Republic of Uzbekistan. HR administration runs alongside: labour contracts, orders, timesheets and work authorisation for foreign employees.

Payroll errors cost more than errors anywhere else in accounting: they touch every employee and surface for the whole period at once. In the Republic of Uzbekistan the HR document flow is inspected separately from the tax filings.

What is included

Payroll, holiday pay, sick pay and termination settlements.
Withholding personal income tax and charging social tax.
Calculating mandatory contributions to individual funded pension accounts of employees.
Filing labour-related reports with the Tax Committee of the Republic of Uzbekistan.
HR documents: labour contracts, hiring and dismissal orders, leave schedules, timesheets.
Work authorisation for foreign employees, both for the employer and for the employee.
Payslips and explanations of the calculation to employees.

What it costs

Pricing is per employee and depends on the pay structure: salary, piece rate, bonuses, civil law contracts. The price configurator assembles a range for your parameters.

Timing

Payroll runs on the schedule fixed in the labour contracts and internal policies. Labour-related filings follow the deadlines of the Tax Code of the Republic of Uzbekistan of 30.12.2019 — the full list of forms is in the reporting calendar.

How the work runs

Audit of HR documents: labour contracts, orders, internal pay policies.
Restoring missing documents and aligning wording with the labour legislation of the Republic of Uzbekistan.
Configuring the calculation: salaries, allowances, deductions, payment schedule.
Monthly cycle: calculation, payslips, filings, payment instructions.
Support for HR events: hiring, transfer, leave, dismissal, foreign employee onboarding.

Frequently asked questions

Can we move the team to civil law contracts?: You can, but not as a substitute for employment. Where the contractor follows internal working rules and works continuously, the relationship is reclassified as employment with all the additional charges. For an IT Park resident such a move also removes the reduced personal income tax benefit, which applies to employees under labour contracts.
How do we hire a foreign employee?: Hiring a foreign national in the Republic of Uzbekistan requires permits for the employer and for the employee. The set depends on citizenship and role, so it is checked before the labour contract is signed rather than after the start date.
Who is liable for an error in personal income tax?: The obligation to withhold and remit the tax sits with the employer as tax agent. How the provider compensates its own error is fixed in the service agreement.
Do we need timesheets for remote work?: Yes. Working time is recorded regardless of where the work is performed: it evidences the basis for the calculation and protects the employer in a labour dispute.

Legal basis

Tax Code of the Republic of Uzbekistan of 30.12.2019 — personal income tax, social tax and labour-related reporting.

Employment relations are governed by the Labour Code of the Republic of Uzbekistan; its current version and the effective dates of amendments are checked on lex.uz.

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