Expatries Network
Country profile

Local payroll and social security compliance in Uzbekistan

The network covers Uzbekistan within the Central Asia region. Payslips there are drawn up in UZS, and dealings with a local firm are conducted in Uzbek.

The business centres where the network is looking for a correspondent as a priority are Tachkent, Samarcande, Boukhara, Namangan.

The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.

Region
Central Asia
Payroll currency
UZS
Working languages
Uzbek
European status
Outside the European Union and the European Economic Area
Capital
Tachkent
Dialling code
+998
Country code
UZ / UZB

Who may run payroll in Uzbekistan

The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.

In Uzbekistan, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.

Consult the official register

What to check on the ground

À notre connaissance, la tenue de comptabilité et la paie pour compte de tiers ne sont pas des activités licenciées en Ouzbékistan : seule l'activité d'audit exige une licence du Ministère de l'Économie et des Finances et des auditeurs certifiés. Nous n'avons pas trouvé de source officielle confirmant ou infirmant l'existence d'un régime spécifique pour l'outsourcing comptable — à traiter comme un point ouvert du dossier.

Payroll in Uzbekistan in practice

Uzbekistan has pursued an economic opening in recent years that shows in simplified company procedures and rapid digitalisation of formalities, although official documentation is not always available in any language other than Uzbek and Russian. That is the first practical obstacle for a foreign company.

The social system has a structural peculiarity: there is no separate collecting fund. The unified social payment is collected by the tax administration, the Soliq qo'mitasi, so the employer deals with a single counterparty for withheld income tax and for the social charge alike. Cover extends to lawfully employed staff, foreign nationals included where they work under a local contract.

Salaries are paid in soum, with exchange control rules governing payments in foreign currency. Contracts and personnel documents are drawn up in Uzbek, while Russian remains widely used in business dealings. No professional body governs payroll, and there is no register of providers to consult: only audit work is licensed, by the competent ministry, which leaves the assessment of a firm's payroll capability entirely to the client.

Employing staff in Uzbekistan

Employing in Uzbekistan presupposes a registered entity in practice. Its founding document is the state registration guvohnoma, a single instrument carrying both legal existence and the STIR tax identification number, which appreciably simplifies the assembly of the initial file.

Where personnel data will be hosted is decided at that same moment rather than after the first hire: the question is not a formality here but a substantive constraint, and it can rule out a payroll arrangement chosen abroad.

Three authorisations concern a foreign national: the employer's authorisation to engage foreign labour, the individual work permit, and then the residence document. They do not follow the same channel and are best pursued in parallel.

In Uzbek the employment contract is concluded, and it must be in writing; a bilingual version is possible, but the national-language version governs before the labour inspectorate. With the labour code recently overhauled, the provisions on duration, working hours, leave and grounds for termination repay careful reading.

The tax administration receives both the income tax withheld by the employer and the social charge, on a single monthly return. The payslip must allow the calculation to be reconstructed, and payments go through the local banking system, which means opening the necessary accounts well ahead of the first pay date rather than in the week it falls.

Uzbekistan

The documents required of a partner in Uzbekistan

The network asks 8 documents of any firm wishing to represent it in Uzbekistan. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.

Of these 8 documents, 6 are required of every applicant and 3 have a limited period of validity, the shortest being 1 months.

Local wordingIssuing bodyValiditySource
Yuridik shaxsni davlat ro'yxatidan o'tkazilganligi to'g'risidagi guvohnoma / Свидетельство о государственной регистрации юридического лицаCertificate of state registration of a legal entity

Depuis la dématérialisation, l'enregistrement se fait en ligne et le guvohnoma est délivré au format électronique avec un QR code de vérification. Demander en complément un extrait récent du registre unifié (EGRPO/ЕГРЮЛ).

Adliya vazirligi — Ministère de la Justice, via les centres de services publics et le portail my.gov.uzNo expiry
Required
Official website
STIR (Soliq to'lovchining identifikatsiya raqami) / ИННTaxpayer Identification Number (TIN)

Le STIR à 9 chiffres est attribué automatiquement lors de l'enregistrement d'État et figure sur le guvohnoma. L'assujettissement à la TVA (QQS) fait l'objet d'un certificat distinct au-delà du seuil de chiffre d'affaires.

Soliq qo'mitasi — Comité d'État des impôtsNo expiry
Required
Official website
Soliq qarzdorligi yo'qligi to'g'risida ma'lumotnoma / Справка об отсутствии налоговой задолженностиCertificate of no tax arrears

Elle s'obtient normalement en ligne et instantanément.

Soliq qo'mitasi — Comité d'État des impôts, via my.gov.uz et le cabinet personnel du contribuable1 month
Required
Official website
Ijtimoiy soliq bo'yicha qarzdorlik yo'qligi (единый социальный платёж) — inclus dans l'attestation fiscaleSocial tax clearance — covered by the tax authority certificate

En Ouzbékistan les cotisations sociales prennent la forme d'un impôt social (ijtimoiy soliq) recouvré par l'administration fiscale : il n'existe pas d'attestation distincte d'une caisse de sécurité sociale. Ne pas la réclamer.

Soliq qo'mitasi (l'impôt social unifié est recouvré par l'administration fiscale, pas par une caisse séparée)1 month
Required
Official website
Kasbiy javobgarlikni sug'urtalash polisi / Полис страхования профессиональной ответственностиProfessional liability insurance policy

Obligatoire pour les organisations d'audit au titre de la loi sur l'activité d'audit, mais pas pour les prestataires de comptabilité ou de paie externalisée. À exiger contractuellement par le réseau.

Compagnie d'assurance agréée par le Ministère de l'Économie et des Finances12 months
Where applicable
Official website
Auditorlik faoliyatini amalga oshirish uchun litsenziya (licence d'audit) ; auditor malaka sertifikatiAudit activity licence and auditor qualification certificate

Seul l'audit est licencié en Ouzbékistan.

Iqtisodiyot va moliya vazirligi — Ministère de l'Économie et des Finances ; association professionnelle : Palata auditorov (uzaudit.uz)No expiry
Where applicable
Official website
Rahbarning pasporti yoki ID-kartasi nusxasi / Копия паспорта руководителяCopy of the director's passport or ID card

Joindre l'acte de nomination du directeur (qaror / решение учредителя), le nom du dirigeant n'étant pas toujours lisible sur le seul certificat d'enregistrement.

Ichki ishlar vazirligi — Ministère de l'IntérieurNo expiry
Required
Official website
Shaxsiy ma'lumotlar bazasini davlat reyestriga ro'yxatdan o'tkazish (loi ZRU-547 sur les données personnelles)Registration of the personal data base in the State register

L'Ouzbékistan impose l'inscription des bases de données à caractère personnel au registre d'État et, depuis 2021, la localisation sur le territoire des données des citoyens ouzbeks — point critique pour un prestataire de paie.

Davlat personallashtirish markazi — State Personalization Centre (autorité de contrôle des données personnelles)No expiry
Required
Official website

What sets Uzbekistan apart

Personal data relating to Uzbek citizens must be processed and stored on infrastructure located within the country, and the databases concerned are entered in a state register kept by the Davlat personallashtirish markazi. This is the heaviest constraint on a foreign company: outsourced payroll hosted on a European server runs squarely into the rule, and the point is dealt with before the first hire.

The absence of a standalone social fund simplifies monitoring but also reduces traceability. A single tax certificate covers everything, so it is worth confirming that it expressly refers to the unified social payment.

Cross-checking official documentation online remains difficult besides. Public portals are poorly indexed and seldom translated, and few texts circulate in any language other than Uzbek and Russian; local support is not a convenience here but a methodological necessity, and any position taken without it should be treated as provisional.

Points to watch in Uzbekistan

L'Ouzbékistan est le pays de la liste où la documentation officielle en ligne est la plus difficile à recouper : les portails my.gov.uz et soliq.uz sont largement en ouzbek et russe et peu de pages sont indexées. Retenir trois points. 1) Le guvohnoma d'enregistrement d'État est la pièce pivot, il porte à la fois l'existence légale et le STIR. 2) Il n'y a pas de caisse sociale distincte : l'impôt social unifié est recouvré par le fisc, donc une seule attestation. 3) La localisation obligatoire des données personnelles des citoyens ouzbeks sur le territoire national est un vrai sujet pour un partenaire paie et doit être traitée dès l'entrée dans le réseau.

The network in Uzbekistan

The network opens 3 partner slots in Uzbekistan, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.

Listed firms in Uzbekistan

No listed partner in Uzbekistan has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.

Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.

You run payroll in Uzbekistan

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

With no professional body in place, we assess an Uzbek firm on objective evidence: the state registration guvohnoma bearing the STIR, a certificate of no tax arrears expressly covering the unified social payment, professional indemnity cover, and the individual qualifications of its staff, with membership of the Palata auditorov or an international certification counting as a serious indicator. We also ask for proof that the personal database is entered in the state register, and for a precise description of where payroll files are hosted.

Submit an application

You employ staff in Uzbekistan

Describe your requirement. No firm is listed in Uzbekistan yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.

Request a provider in Uzbekistan

The other countries in the Central Asia region

Mobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.

The twenty leading countries of the network

These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.

See the 120 countries of the network

Sources of this profile

The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Uzbekistan.