Employee benefitsin Uzbekistan

Some technology employers provide a medical benefit plan alongside salary. An employer-sponsored policy gives access to the treatments and provider network specified in its terms; dependent eligibility, employee cost-sharing and reimbursement limits are set by the plan. For example, an international software employer advertises a comprehensive medical plan to its Uzbekistan team.

Qualifying non-fault terminations trigger employer-funded severance based on service with that employer. The minimum is 50% of average monthly earnings for service below three years; 75% for three to five years; 100% for five to ten; 150% for ten to 15; and 200% for more than 15 years. Qualifying grounds include employer-initiated termination other than employee fault, and specified refusals of changed conditions, medical transfer or relocation. Employment terms can improve the legal amounts.

Every five years in the same organisation or industry generally adds two calendar days to annual leave, up to eight additional days. Employees covered by a longer special service-based entitlement follow that scheme instead. For legally classified microfirms, the collective agreement, local rules or employment contract determines whether long-service leave is provided and its duration.

Employees receive at least 21 calendar days of annual leave, with average earnings retained for payable days. Sundays are excluded when calculating holiday pay. First-year leave is normally available after six months with the employer; earlier leave can be agreed and is mandatory for protected groups. If leave is split, one part must last at least 14 calendar days. All unused annual leave is compensated when employment ends.

Employees under 18 and employees with Group I or II disabilities receive 30 calendar days of basic annual leave. These disability groups are the legal classifications used to determine enhanced employment protection. Certain other occupations and public-sector roles have separate extended entitlements.

From 1 July 2026, certified sickness benefits are shared between the employer and the State Social Insurance Fund. The employer pays for the first five days of temporary incapacity in each calendar year, and the fund pays from day six. At least six months of insurance tenure is required for the fund benefit. Approved payments are transferred to the Baraka social card, the government benefit-payment account.

Certified sickness benefits use 60% of the calculation wage for six to 96 months of insurance tenure, and 80% for 97 months or more. The percentage rises by 20 percentage points for insured people legally classified with a Group I or II disability, those supporting four or more children under 18, or those supporting a child with a disability under 18. Only one protected-category increase applies. It falls by ten points for sickness periods beyond 77 calendar days in the year. The general annual limit is 182 calendar days. Payable days exclude Sundays and statutory non-working holidays. The fund calculation divides the average monthly wage by 25.3, applies the percentage and multiplies by payable days. Mandatory-insurance calculation wages are capped at ten times the minimum monthly wage.

One parent or substitute parent raising two or more children under 12, or a child with a disability under 16, receives at least four additional paid calendar days annually and can request up to 14 unpaid calendar days annually. The leave can be attached to annual leave or taken separately within the relevant working year. A parent caring for a child with a disability under 16 also receives one additional day off per month, with a daily-wage benefit funded by the public Pension Fund.

Maternity leave lasts 126 calendar days: 70 before birth and 56 afterwards. Complicated delivery or multiple births extends the post-birth portion to 70 days, giving 140 days in total. The full leave is provided regardless of how many prenatal days were actually used. From 1 January 2026 the State Social Insurance Fund pays the maternity benefit. At least 10 months of insurance tenure is needed: the rate is 75% for 10–24 months, 85% for 25–60 months and 100% for 61 months or more, calculated from reported average wages under the scheme rules. Approved payments are sent automatically to the Baraka social card, the government's benefit-payment account. The scheme divides the capped average monthly wage by 25.3, applies the tenure percentage and multiplies by payable days; Sundays and statutory non-working holidays are excluded. The calculation wage is capped at ten times the minimum monthly wage.

Pregnant employees receive additional time away from work for required prenatal screening, diagnosis, examinations and other mandatory procedures in primary healthcare facilities. The employer retains average earnings for this time.

Fathers who actually care for a child can use childcare leave on the same basis as other qualifying carers. A separate automatic paid paternity entitlement does not replace these childcare provisions; any additional birth-related paid absence is set through the applicable employment terms.

After maternity leave, an employee can request childcare leave until the child turns two, with a benefit paid under government rules. Additional childcare leave until age three is unpaid. The father, grandparent or another relative who actually provides care can use all or part of this leave. The job is retained; part-time or agreed homeworking can coexist with the childcare benefit.

An employee adopting a newborn or becoming the newborn's guardian receives leave from the adoption or guardianship date until 56 calendar days after birth, or 70 days for two or more children adopted together. The statutory benefit is at least 75% of average monthly earnings. On written request, childcare leave can then continue until age two with a benefit under government rules, and until age three without pay.

Employees observe nine statutory holidays: New Year's Day, Women's Day, Navruz, the Day of Remembrance and Honour, Independence Day, Teachers' and Mentors' Day, Constitution Day, and the first day of each of Eid al-Fitr and Eid al-Adha. When a weekly rest day coincides with a holiday, the rest day normally moves to the following working day; continuous operations have exceptions. Presidential decisions can grant additional days or move rest days. Public holidays are separate from annual leave.

For employees working remotely, the employment agreement, collective agreement or local rules set how equipment, software and security tools are provided. They also set compensation for using the employee's own or rented tools and reimbursement of other remote-work expenses. The agreed terms should specify the amounts, timing and payment procedure.

Some technology employers offer remote-work options alongside office access and flexible schedules. The arrangement sets when the employee must be available, which work is done from home or an office, and how the team coordinates. One international software employer advertises these options for its Uzbekistan team.

Some technology employers provide online course libraries, mentoring and professional-development support. An Uzbekistan software-employer example includes unlimited access to its learning library and the possibility of a partial certification grant. The employer sets which courses, qualifications and costs qualify.

Some international technology employers offer internal relocation opportunities between their offices. Eligibility depends on an available role, the destination's immigration rules and the employer's mobility policy. A move is not automatically a cash relocation allowance or a promise to pay dependent costs.

Employment depends on the actual working relationship. A civil-law service contract does not remove employment protection when it disguises an employment relationship. Genuine independent service arrangements must be assessed separately from employee contracts; employee annual leave and dismissal rights should not be assumed to apply solely because a person invoices a client.

Employers must use written employment contracts identifying the job, workplace, pay and working conditions. A contract can be indefinite or fixed-term for a permitted reason, with a fixed term no longer than three years. An unsupported fixed term is treated as indefinite. Contracts, changes and termination must be registered in the Unified National Labour System, the state employment-record platform.

Salary is generally paid at least every half month, in two instalments normally no more than 16 days apart. The contract or collective/local rules establish the dates. If payday falls on a rest day or public holiday, pay is due beforehand. Government-defined categories can be paid monthly.

The national minimum monthly wage is UZS 1,360,000 from 1 September 2026. This is the legal salary floor for the applicable full-time work norm, not a market salary benchmark.

Normal working time cannot exceed 40 hours a week. The ordinary daily ceiling is eight hours on a five-day week or seven hours on a six-day week. Overtime is employer-directed work beyond the applicable schedule and generally requires consent. The limit is four hours over two consecutive days, reduced to two hours a day for work in unfavourable conditions. The first two overtime hours attract at least 150% of ordinary pay and later hours at least 200%; every overtime hour in harmful or unfavourable conditions attracts at least 200%. At the employee's request, equivalent additional rest can replace the premium, with overtime paid at the ordinary rate and the rest unpaid.

Work on a scheduled rest day or public holiday is generally paid at least double the relevant rate. An employee can request another day off instead, with work paid at the ordinary rate and the replacement day unpaid. Night work attracts at least a 50% premium for each qualifying hour; contract or collective terms can provide more.

Probation must be agreed in the contract. The usual maximum is three months; organisation heads, their deputies, chief accountants and heads of separate divisions can have up to six months. Probation is prohibited for pregnant employees, women with a child under three, sole fathers or guardians raising a child under three, employees under 18, contracts of up to six months and other protected groups, including specified first-time graduates and trainees. Either party can end employment during probation with at least three days' written notice; an employer relying on failed probation must explain the reasons. Employment protections and leave accrual continue during probation.

An employer must give written notice of at least two months for liquidation, redundancy and ownership-change dismissal of specified senior executives; two weeks for insufficient qualifications; or three days for employee-fault dismissal. Equivalent cash compensation can replace the notice. During notice other than employee-fault notice, the employee receives at least one paid day off weekly to seek work. Collective agreements can require trade-union approval; union membership alone does not automatically impose that requirement.

The general employer social-tax rate is 12% of the applicable payroll base. Budget organisations pay 25%; specified SOS Children's Villages organisations pay 7%; and qualifying specialised disability-employment operations pay 4.7%. Special statutory concessions can change the rate. These contributions are separate from any service provider's administrative charges.

Ordinary income of an Uzbekistan tax resident is taxed at 12%. Resident dividends and interest are subject to a separate 5% rate. Payroll withholding and the taxation of a specific allowance depend on its legal treatment; an employer's voluntary benefit is not automatically tax exempt.