Uzbekistan has introduced new rules for social tax payments by self-employed individuals. The amendments were approved through a law signed by President Shavkat Mirziyoyev and are aimed at simplifying business regulation while strengthening social protection mechanisms.
What has changed in the minimum social tax for the self-employed?
Amendments to the Law on Employment establish that self-employed individuals must now voluntarily pay social tax in an amount not less than one basic calculation value (BCV). The BCV is currently set at UZS 412,000. Previously, the minimum required payment was 50% of the BCV, or UZS 206,000.
How are social tax payments linked to work experience?
The updated legislation clearly states that social tax payments made by self-employed persons will be counted toward their length of service, provided the payments comply with statutory requirements. This provision strengthens the formal recognition of self-employment within the labor system.
How will pension rights be calculated?
All social tax contributions paid by self-employed individuals will be transferred in full to the extra-budgetary Pension Fund under the Ministry of Economy and Finance. Pension entitlements will be calculated according to the same rules applied to individual entrepreneurs, based on the amount and duration of contributions.
What other economic regulations were amended?
Beyond tax-related measures, the law introduces changes in other areas of economic regulation. In particular, state forestry authorities are now allowed to lease unused forest fund land to individuals and legal entities through electronic online auctions, granting land use rights on a lease basis.
What clarity was added regarding licenses and permits?
Amendments to the Economic Procedural Code define clearer time limits for the suspension of licenses or permits for certain business activities. Such suspensions may now last longer than 10 days but cannot exceed six months. Previously, the legislation specified no maximum duration.
Officials emphasize that these reforms are intended to reduce legal uncertainty for businesses, encourage the formalization of self-employment, and reinforce the connection between tax contributions and future pension benefits. Detailed legal information has been published in official sources.