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Chapter 7 / 12

Hiring staff and getting work permits in Uzbekistan

Short answer

Employment contracts are written and registered in the state labour system (my.mehnat.uz) with an EDS key. The employer withholds 12% income tax and pays 12% social tax on top. A foreign employee, and usually a foreign director, needs a work permit: the employer applies online on my.gov.uz and the decision takes up to 15 working days. iBookkeeper can help with permits case by case.

Facts checked 6 November 20262 min read Download the PDF

In this chapter

  • How to hire an employee correctly
  • What payroll really costs
  • How the work permit works for foreign staff and a foreign director

7.1Hiring an employee

  1. Agree whether the salary is gross or net.

    Local candidates usually negotiate the net amount. Budget about 12% social tax on top of the gross salary.

  2. Sign a written contract.

    In Uzbek or Russian; a bilingual version is common for foreign staff.

  3. Register the contract in the labour system.

    The contract is signed electronically or registered in the Unified National Labour System (my.mehnat.uz) with an EDS key.

    You need
    Employee's passport and PINFL, the company's EDS key

  4. Run payroll monthly.

    Withhold 12% income tax (0.1% of it goes to the employee's pension account) and pay 12% social tax by the 15th of the next month.

    You get
    A legally employed person and clean payroll reports
  • The Labour Code in force since 30 April 2023 sets a standard week of up to 40 hours and at least 21 calendar days of paid annual leave.
  • The minimum wage is 1,360,000 som a month from 1 September 2026.
  • Payroll reports are electronic and cross-checked with the tax system, so 'envelope' salaries are both illegal and visible.

7.2Work permits for foreigners

A foreign citizen who works for an Uzbek company needs a work permit (formally, a confirmation of the right to work). The procedure is set by Cabinet of Ministers Resolution No. 86 of 22 February 2022.

  1. The company applies online.

    The employer files on my.gov.uz; the Migration Agency checks the vacancy and the candidate.

    You need
    Company EDS key, the candidate's passport, diploma and job details

  2. Pay the state fees.

    The fees are set in base values and depend on the category of worker; highly qualified specialists pay less than other categories.

  3. Wait for the decision.

    Up to 15 working days.

    You get
    A permit for up to 1 year, or up to 3 years for qualified specialists; it can be extended

One well-known exemption: a foreign investor who has invested at least 8,500 base values may hold any position in the company without a permit. Check the current conditions on lex.uz or with us before relying on it.

Checklist

  • Every employee has a written contract registered in my.mehnat.uz
  • My budget includes 12% social tax on top of gross salaries
  • Foreign staff, and the foreign director if needed, have work permits or an application is filed
  • Payroll is filed and paid by the 15th of each month

Common questions

Does a foreign director of an Uzbek company need a work permit?

Usually yes. Exemptions exist, for example for large foreign investors. Until the permit is issued, many companies appoint a temporary local director.

How long does a work permit take in Uzbekistan?

The decision on an online application takes up to 15 working days. The permit is valid for up to 1 year, or up to 3 years for qualified specialists.

How much does an employee cost on top of salary?

The employer pays 12% social tax on top of gross salary; the 12% income tax is withheld from the employee's gross salary.

Want us to do it for you?

iBookkeeper registers companies for foreign and local founders and keeps their books afterwards. We talk it through in English, Uzbek or Russian first; once we agree, we sign a paper contract.

Sources

  1. my.gov.uz — work permit for foreign citizens (service 270)
  2. Kun.uz — electronic employment contracts (Jan 2025)
  3. Daryo — the new Labour Code (May 2023)
  4. PwC — Uzbekistan, individual taxes

This guide is general information, not legal or tax advice for your situation. Figures are current on the date shown and change; confirm them before you act.