Payroll and personnel records
Salary calculations, employee income-tax withholding, employer social tax, leave, benefits and agreed personnel records within accounting support.
$200–1,000
per month · accounting package
Tashkent · Services across Uzbekistan
Employer of record in Uzbekistan
Hire staff in Uzbekistan without opening a company. Tax & Legal employs them locally and handles the employment contracts, payroll, taxes and personnel records while you direct their daily work. The service fee is $300–400 per employee per month, fixed in the quote; salary, employer costs and any immigration services are separate. Quote within one business day.
We work in English, Russian and Uzbek.
Email: info@tax-legal.uz
Clients of Tax & Legal
Yusolve, Oroox Lab and Linestar Group are among the firm's clients. Our clients and team
Who this service is for
For overseas businesses hiring a local team, testing the market or bridging the period before their own entity is ready. We assess the role, work location, employee nationality and planned business activity before agreeing the arrangement.
Fees and scope
| Service | Fee |
|---|---|
| Employer of record | $300–400 per employee / month |
| Work permit for a foreign employee | $100 per application |
| Employment visa application | $100 per application |
| Getting PINFL | $100 per person |
The $300–400 is our monthly service fee per employee. Your total budget also includes gross salary, employer social tax, agreed benefits and expenses, and any application or state charges. Employee income tax is withheld from the gross salary, not added on top.
The contract sets out the cost schedule, payroll cut-off, funding dates, any deposit, and how changes and termination are handled. EOR solves employment; permanent-establishment and licensing questions arising from your activity are assessed separately.
What the monthly fee includes
- An employment contract with our Uzbek entity in at least two copies, stating the job function, pay and start date, registered in the state employment system within five working days; the employee can be hired from age 16.
- For a temporarily residing foreign employee, the work permit confirmation obtained before the contract is signed: an online application processed in 15 working days, valid for up to three years for qualified specialists and one year for others; residence-permit holders and staff of IT Park residents need none.
- Business and employment visa applications, and registration of the place of stay, so the passport, visa and registration are valid at the same time for the whole assignment.
- Payroll run at least twice a month with no more than 16 days between instalments: base pay, overtime with written consent (up to 4 hours over two days), night hours at a coefficient of at least 1.5, public holidays at double rate.
- Personal income tax withheld at 12% whether the employee is resident or not, employer social tax at 12% on top of gross pay, the 0.1% transfer to the funded pension account, and the monthly returns by the 15th with the annual return by 15 February.
- Annual leave of at least 21 calendar days, available after six months of work, with 15 days' notice, leave pay before the leave and compensation for unused days on exit.
- Sick leave with the first five days funded by the employer and the Fund paying from day six; maternity leave of 70 days before and 56 after the birth; business-trip orders, advances and per diem within the tax-free limits.
- Changes to terms by supplementary agreement and order; disciplinary records with one sanction per act and the order presented within three working days; damage recovery capped at average monthly pay.
- Termination on a lawful ground: 14 calendar days' written notice for a resignation, evidence and procedure for an employer-initiated dismissal, the final settlement on the last working day (salary, unused-leave compensation, severance where due) and closure of the employment record.
- An itemised monthly cost statement per employee: gross salary, employee income tax withheld, employer social tax, benefits and expenses, and our service fee, so head office sees the true cost of employment.
You direct the employee's daily work. The employer's legal obligations, from the contract to the last-day settlement, sit with us.
How we compare
| Tax & Legal | Others | |
|---|---|---|
| Published fees | per employee/month, published | rarely published |
| Employment, payroll, permits | one local team, published add-ons | often split across providers |
| Quote | fixed, within one business day | sales-call process |
| Own-entity exit | registration $200 when you are ready | not offered |
| Languages | English, Russian, Uzbek | varies |
The fee is fixed in writing before work starts. The quote states the work, any third-party charges, applicable taxes, the invoicing currency and payment dates. Extra assignments are priced separately, never added silently.
What to send us
- Roles, work location, headcount, employee nationality and expected start dates.
- Proposed gross or net pay, benefits, working pattern and manager details.
- Your company's activities in Uzbekistan and plans for a local entity.
A short summary is enough for the first email. Once we have looked at the task, we tell you how to hand over company, tax and employee documents.
What we can handle
Below is the work we take on. Your quote lists exactly which of these tasks, deliverables and reporting periods are included.
Employment and onboarding
Prepare the employment contract, hiring documents and system entries in our name as local employer. Agree the role, pay, working arrangements and division of responsibilities with you and the employee.
Payroll and employment costs
Calculate gross and net pay, employee income-tax withholding and employer social tax. Prepare payroll records, salary payments and the agreed mandatory filings, with an itemised cost statement.
Read the guide: Salary in Uzbekistan: calculation, payment and deductions
Leave and personnel administration
Maintain personnel records, document leave and changes in working conditions, and coordinate the approvals needed from the manager and employee. Track the payroll effect of each change.
Foreign employees
Assess identification, work-permit and visa needs. Prepare and follow the agreed applications under the published add-on fees, distinguishing our work from government decisions and charges.
Offboarding or transfer to your own entity
Review the proposed exit or transfer, agree the required documents and calculate final payments. Coordinate employee consent and new arrangements where needed; moving to your own company is a documented process, not an automatic transfer.
Read the guide: Employee dismissal in Uzbekistan: grounds and procedure
Before day one
- We confirm the legal basis for employment: whether a work permit confirmation is required or the employee falls into an exempt category, and which visa fits the trip and the job.
- Tax residence is checked against the 183-day rule in any twelve months; salary is taxed at 12% either way, but residence changes the treatment of other income and the reliefs available.
- The start date follows the permit, the visa and the signed contract, and the funding for the first payroll; we give you the sequence and the dates as soon as the employee's documents are in.
Moving the team to your own company later
When you are ready for a local entity, we register the LLC for $200, transfer the employees with new contracts and the final settlement of the old ones, and carry the payroll over without a gap. The work permit, where one exists, is tied to the employer and position, so a transfer to another employer means a new confirmation, which we file.
What you receive
- Employment and onboarding records for each covered employee.
- Itemised monthly employment costs, payroll records and agreed filing confirmations.
- Leave, employment-change and exit documents within the engagement.
How the work proceeds
- Send a short description and the details listed above. You get a reply within one business day: a fixed quote, or the one or two questions we still need answered.
- Assess the hiring arrangement and immigration needs; agree the full cost schedule and funding terms.
- Prepare contracts and onboarding records and complete the steps required before the employee starts.
- Run payroll and personnel administration, while you manage daily work; document any changes or exit.
The start date depends on complete employee documents, signed contracts, funding and any permit or visa. Payroll then runs monthly on the agreed cut-off. Termination or transfer follows its own document and settlement timetable.
Frequently asked questions
Is $300–400 the total monthly cost of employing someone?
No. It is our per-employee monthly service fee. The quote itemises salary, employer social tax, benefits, expenses and other agreed charges, and explains funding and any deposit requirements.
Who directs the employee's work?
You manage day-to-day tasks and performance. We act as local employer for the agreed employment contracts, payroll, filings and personnel administration. Responsibilities and approvals are recorded in the contract.
Can the team move to our own company later?
Yes, we can coordinate the change. We review the employment route, employee documents, final settlement and new contracts rather than assuming employment transfers automatically. Company registration and transition work are separately scoped.
Does an EOR employee still need a work permit?
Yes, if the employee is a temporarily residing foreign citizen: the confirmation is obtained before the employment contract is signed and takes 15 working days online. Holders of a residence permit, employees of IT Park residents and the other listed categories are exempt. We check the category and file the application.
How long does onboarding take?
For a local hire, a few days: contract, registration in the state system within five working days, first payroll. For a foreign hire, the work permit confirmation takes 15 working days, plus the visa and place-of-stay registration. We give you the sequence with dates once we have the employee's documents.
Who is the employer in law?
Our Uzbek entity. It signs the employment contract, pays the salary and taxes, keeps the personnel records and carries the employer's obligations. You direct the daily work and approve timesheets, bonuses and leave.
Can the employee be dismissed?
Only on a ground provided by law and with the procedure that goes with it. A resignation needs 14 calendar days' written notice; an employer-initiated dismissal needs evidence and, for redundancy, a check of vacancies and the preferential right to remain. On the last day the employee receives the documents, salary, unused-leave compensation and any severance due.
What taxes apply to a foreign employee's salary?
Personal income tax at 12% for residents and non-residents alike, withheld from gross pay, and employer social tax at 12% paid on top. A foreign employee becomes tax resident after more than 183 days in any twelve months, which affects other income and reliefs rather than the salary rate.
What does the monthly cost statement show?
Gross salary, the income tax withheld from it, employer social tax, agreed benefits and reimbursed expenses, any permit or state charges, and our $300–400 service fee, per employee. Income tax is not added on top of gross pay; it is withheld from it.
Discuss your assignment
Tell us the roles, nationalities, intended salaries and start dates. We will assess the hiring steps and show the EOR fee separately from the other employment costs.
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