Uzbekistan Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN UZBEKISTAN. 1. THERE IS ONE EMPLOYER CHARGE, NOT A STACK. Uzbekistan consolidated its pension, social-insurance, employment and related employer contributions into a single charge — the unified social payment, renamed "социальный налог" (social tax) when the current Tax Code took effect. There is no separate employer pension contribution, no employer health contribution, no unemployment contribution and no occupational-accident tariff. An engine looking for the other branches will not find them because they do not exist. 2. 12 % IS THE PRIVATE-SECTOR RATE; 25 % IS THE BUDGET-SECTOR RATE. Article 405 sets four rates: 12 % for taxpayers generally, 25 % for budget organisations, 7 % for the SOS Children's Villages association and 4,7 % for employers using the labour of persons with disabilities in specialised workshops, sections and enterprises. A state-funded employer pays more than twice the private rate. The President may also set lower rates for particular categories by decision, outside the statute. 3. NO CEILING, NO FLOOR, NO EMPLOYEE SHARE. The 12 % runs on the whole payroll from the first sum, and the employee contributes nothing to it. Employer social cost is therefore exactly 12 % of remuneration for an ordinary private employer, with no cap-out point and no low-earner relief. This makes Uzbekistan unusually simple to model and unusually expensive at the top end relative to its neighbours, all of which cap. 4. THE 0,1 % ИНПС IS A REDIRECTION OF INCOME TAX, NOT A CONTRIBUTION ON TOP OF IT. The mandatory funded pension contribution is 0,1 % of the employee's taxable labour income, and it is paid out of the personal income tax withheld: the tax due is reduced by the contribution. The employee's total withholding stays at 12 % of taxable income. Adding 0,1 % to the deduction line is wrong; so is treating it as an employer cost. 5. THE ИНПС BASE IS NARROWER THAN THE SOCIAL TAX BASE. ИНПС is accrued only on payments that are remuneration for labour AND liable to personal income tax — not on social benefits, material assistance or sickness pay, and not on any slice of income covered by a personal income tax exemption. The social tax base is the employer's remuneration expenditure under arts. 403–404 and does not track personal income tax exemptions. Two different numbers from the same payslip. 6. THREE THINGS ARE OUTSIDE THE SOCIAL TAX OBJECT ENTIRELY, AND ONE OF THEM IS NEW. Article 403 part four excludes: employer payments compensating an employee for a work injury or other damage to health above the limits in art. 369 part 2 item 10 (as re-enacted with effect from 1 January 2026 by Law ZRU-1108 of 25 December 2025); remuneration of individuals engaged for seasonal cotton-picking, for that work; and, added by Law ZRU-1071 of 26 June 2025 with retroactive effect from 1 January 2025, the remuneration paid by "Mahalla servis" companies to employees doing neighbourhood-improvement work and providing prescribed socially significant paid services. 7. FOREIGN PERSONNEL SUPPLIED UNDER A SECONDMENT CONTRACT ARE CAUGHT, AND THE BASE IS DEEMED. Where a non-resident legal entity supplies foreign personnel to work in Uzbekistan, the income paid to that entity is itself an object of the tax, and the base is "not less than 90 per cent of the total cost of the contract" (art. 404). A recipient of outsourced foreign staff cannot avoid social tax by paying a company rather than individuals, and cannot reduce the base below the 90 % floor. 8. MONTHLY, TO THE TAX AUTHORITY, BY THE 15th. Reporting period is the month, tax period the calendar year. The return goes to the tax authority at the place of tax registration by the 15th of the following month, with an annual return by 15 February, and payment falls due on the same dates. This is a tax filing, not a fund declaration. 9. THE PROCEEDS ARE SPLIT, BUT THE SPLIT IS NOT THE EMPLOYER'S PROBLEM. From 1 January 2026 the apportionment of social tax receipts is fixed by Presidential Resolution PP-388 of 26 December 2025, implementing the 2026 State Budget Law, with defined slices to the State Social Insurance Fund, to the Employment Assistance Fund and the State Targeted Fund for Poverty Reduction, and to the Federation Council of Trade Unions, the balance going to the pension system. The employer pays one amount to one collector; the split is downstream and changes annually without changing the rate. SUB-NATIONAL VARIATION: none. The social tax rate is national and uniform across all regions and the Republic of Karakalpakstan; the Tax Code confers no regional rate-setting power over it. WHAT WE DO NOT PUT A NUMBER ON: INDIVIDUAL-ENTREPRENEUR AND SELF-EMPLOYED SOCIAL TAX — outside the scope of an employed-person record. Article 408 charges these as fixed multiples of the базовая расчетная величина (BRV) rather than as a percentage: not less than one BRV per month for an individual entrepreneur, one BRV for the registered member of a family business and 50 per cent of a BRV for other adult family members, with a voluntary one-BRV-per-year option for the self-employed and certain others to accrue length of service. The BRV amount for 2026 is not served here. PRESIDENTIAL REDUCED RATES — not enumerated. Article 405 expressly permits the President to set lower rates for particular categories of taxpayer, typically for named sectors, free economic zones or investment projects. Any such rate displaces the 12 % for that taxpayer and must be read off the relevant decree. PERSONAL INCOME TAX — not a social contribution and not served as a branch, although the ИНПС contribution is carved out of it and cannot be understood without it. THE 2026 APPORTIONMENT PERCENTAGES OF SOCIAL TAX RECEIPTS — described but not tabulated. They are set annually by the budget implementation resolution, they do not affect what any employer pays, and the published figures are stated in a form that does not map cleanly onto percentage points of the 12 % rate. SOURCING CAVEATS: The social tax object, base, rate table, tax and reporting periods, payment mechanics and the article 403 exclusions are read verbatim from the official consolidated text of the Tax Code of the Republic of Uzbekistan on the national legislation database, and are quoted in the instrument fields, including the amending law numbers and their commencement dates. The ИНПС rate of 0,1 %, its base and — critically — the rule that it is funded out of the personal income tax withheld rather than levied on top of it, are stated consistently by Uzbek professional payroll sources citing Cabinet of Ministers Resolution No. 595 of 21 December 2004; I did not open the text of that Resolution or of Law No. 702-II, so the ИНПС branch rests on those secondary statements of the primary instruments rather than on the instruments themselves. The 2026 apportionment of social tax receipts is attributed to Presidential Resolution PP-388 of 26 December 2025 as reported by the state news agency; nothing an employer pays depends on it.

Get it programmatically

curl https://asiaref.dev/v1/uz/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/uz/social-contributions/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/uz/social-contributions

Other Uzbekistan series: CBU policy rate (asosiy stavka / основная ставка) · VAT standard rate (НДС / QQS) · VAT registration threshold · minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate profit tax standard rate (налог на прибыль) · Withholding tax rates · statutory interest rate · income tax rates · CBU official exchange rates

The same figure elsewhere: Vietnam · Bahrain · Bangladesh · China · Hong Kong · all 28