Accounting and bookkeeping
Bookkeeping, electronic invoices, payroll, tax and financial reporting. We also prepare accounting policies, take over existing books and assess restoration work.
$300–500
per month · small-business package
Tashkent · Services across Uzbekistan
Payroll services in Uzbekistan
We calculate salaries, deductions and payroll taxes, prepare the payroll reports and keep the personnel records for employers in Uzbekistan. Payroll comes inside our accounting support plans: $200 per month for a launch-stage company, $300–500 for a small business, $500–1,000 for a medium one. The fee within the range reflects headcount and payroll complexity, and we 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 employers with regular salaries, variable pay, shift patterns, leave or foreign employees who want payroll and the books handled together. If you want to keep your current accountant, explain the arrangement so we can assess the appropriate division of work.
Fees and scope
| Plan | Who it fits | Fee |
|---|---|---|
| Launch phase support | Starting or idle company; eligibility agreed | $200 / month, fixed |
| Small business support | operating company, small team | $300–500 / month |
| Medium business support | larger headcount and turnover | $500–1,000 / month |
These are the accounting-plan prices; payroll is not sold as a separate tariff. For the launch plan we confirm the fit, including first hires, before quoting. For an operating team the fee reflects headcount, pay components, working patterns, document quality and reporting needs.
The contract states who supplies and approves timesheets, bonuses, leave and personnel changes, and who authorises salary and tax payments. Correcting past periods, rewriting HR policies, employment disputes and immigration work are quoted separately.
What the payroll part of the plan includes
- Salary calculated from the approved schedule and the timesheet: base pay or tariff rate, then the separate premiums the law requires: overtime only with written consent and within 4 hours over two days, night hours at a coefficient of at least 1.5, public-holiday work at no less than double rate.
- Payment at least once in each half of the month, normally no more than 16 days apart; we prepare the payment files to your bank's cut-off so the dates in the contract are met.
- Deductions within the statutory caps: normally no more than 50% of a payment, 70% for maintenance arrears; enforcement documents, disciplinary fines (30% of average monthly pay, up to 50% where the internal rules provide) and damage recoveries applied in the right order.
- Personal income tax at 12% for residents and non-residents, employer social tax at 12% (not withheld from salary), the 0.1% transfer to the employee's funded pension account, and the tax-free items applied with evidence: financial aid and gifts within the annual limits, medical treatment and education paid by the employer.
- Returns for PIT and social tax monthly by the 15th and annually by 15 February, paid by the filing deadline.
- Annual leave: the 21-calendar-day minimum, the first leave after 6 months (earlier where agreed), 15 days' notice, leave pay before the leave starts, one part of a split leave of at least 14 days, and compensation for unused leave on termination.
- Sick leave and maternity: the employer funds the first five days and the Fund pays from day six; maternity leave of 70 days before and 56 after (70 after a difficult or multiple birth); the electronic certificate starts the process; sick pay taxed, state maternity benefit exempt.
- Business trips: the order, the advance, per diem within the statutory limits treated as non-taxable, and the advance report with tickets and invoices after return.
- Hiring: the employment contract in at least two copies, a paper contract registered in the state system within five working days, the documents an employer may and may not request, and the probation terms.
- Changes to terms by supplementary agreement and order, including a move to part-time with proportionate pay; temporary transfers; remote-work terms.
- Dismissal: 14 calendar days' written notice for a resignation, a lawful ground and evidence for an employer-initiated dismissal, vacancy and preferential-right checks before a redundancy, and on the last working day the documents plus salary, unused-leave compensation and severance where due.
- Discipline and damage: one sanction per act, imposed within a month of discovery and within six months of the misconduct, the order presented for signature within three working days; damage recovery capped at average monthly pay unless a full-liability ground applies, after an investigation of no more than 15 working days.
The payroll register, payslips and the payment file reach you before payday; the returns are filed by us and confirmed to you.
How we compare
| Tax & Legal | Others | |
|---|---|---|
| Published fees | every price published | rarely published |
| Payroll and books | one team — payroll, accounting and tax never diverge | often split between providers |
| Quote | fixed, within one business day | varies |
| Foreign staff | permits and PINFL as published add-ons | typically separate providers |
| 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
- Headcount, resident/foreign employee mix and current accounting arrangements.
- Pay components, schedules, bonuses, leave and the intended payroll date.
- Current payroll records, overdue corrections and personnel-document needs.
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.
Salary, variable pay and deductions
Prepare payroll registers and payslips for salaries, bonuses, allowances and documented deductions. Reconcile approved pay terms and changes with the accounting records.
Read the guide: Salary in Uzbekistan: calculation, payment and deductions
Working time and leave
Use approved time records to calculate shift, overtime, night and holiday pay. Maintain leave records, calculate leave pay and identify missing approvals or unusual inputs.
Read the guide: Working hours in Uzbekistan: limits, schedules and pay
Sickness, maternity and other benefits
Check the supporting documents and applicable calculation or administration route. Prepare the employer's records and distinguish amounts handled by the employer from benefits administered through other systems.
Read the guide: Sick leave and maternity pay in Uzbekistan: rules and calculation
Hiring, changes and final settlement
Prepare agreed contracts, orders and personnel records for onboarding, changes and departures, including final payroll calculations. Record approvals and coordinate the required employment-system entries.
Payroll taxes and reporting
Calculate employee personal income-tax withholding and employer social tax separately. Check supporting evidence for relevant employee relief, prepare returns and payment information, and retain filing confirmations.
Read the guide: PIT and social tax in Uzbekistan: rates and reporting
Travel, training and internal documents
Prepare agreed travel and training records, expense calculations and employment documents. Identify when an internal rule or employment issue needs a separate legal review.
Read the guide: Business trips in Uzbekistan: paperwork, expenses and taxes
Foreign employees on the payroll
- A temporarily residing foreign citizen signs the employment contract only after the work permit confirmation is issued; the online application takes 15 working days, qualified specialists can receive up to three years, others one year.
- Residence-permit holders, staff of IT Park residents and the other listed categories work without a confirmation; we check which rule applies before the start date.
- Salary is taxed at 12% whether the employee is resident or not; residence changes after 183 days in any twelve months, and we recalculate the base when it does.
The monthly payroll cycle
- Cut-off: timesheets, bonuses, leave, sick certificates and personnel changes received by the agreed date.
- Calculation and approval: the register with accruals, deductions and net pay sent for your sign-off.
- Payment and filing: payment files for the two instalments, PIT and social tax paid and returned by the 15th, payslips issued.
- Records: employment contracts, orders, leave schedule, disciplinary and liability documents kept current in the personnel file.
What you receive
- Payroll registers, payslips and payment information for the agreed periods.
- Tax calculations, returns and filing confirmations within the package.
- Personnel documents and a list of missing inputs or required approvals.
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.
- Agree the package, document cutoffs, approval responsibilities and payment arrangements.
- Review approved inputs, calculate payroll and taxes, and resolve exceptions before final approval.
- Prepare the agreed payment documents, file reports and provide payroll and personnel records.
Payroll runs on the cut-off dates we agree for timesheets and changes, provided the inputs and funding arrive on time. Late or corrected information means a revised calculation and, sometimes, an additional filing.
Frequently asked questions
Can payroll be purchased on its own?
The published plans combine payroll, bookkeeping and tax reporting. Tell us if you need a different arrangement; we assess it separately rather than treating the package price as a standalone payroll quote.
Is social tax deducted from employees' salaries?
Employee income-tax withholding and employer social tax are different calculations. We show them separately in the payroll and payment information so employee net pay and the employer's cost are clear.
Who approves bonuses, leave and salary payments?
Your authorised person approves employment decisions and payroll inputs. We prepare calculations and documents under the agreed responsibilities; payment authority and the reporting process are specified in the engagement.
How often must salary be paid?
At least once in each half of the month, normally with no more than 16 days between instalments unless a government schedule applies to your category. We build the payment calendar into the contract and prepare both instalments.
Who pays sick leave?
The employer pays the first five days and the social insurance Fund pays from the sixth day, provided the employee has an insurance record of at least six months. No separate application is normally needed: the electronic incapacity certificate starts the process. Sick pay is subject to personal income tax.
What is due to an employee on dismissal?
On the last working day: salary for the days worked, compensation for unused leave, any severance the law or the contract provides, and the employment documents. A resigning employee gives 14 calendar days' written notice; an employer-initiated dismissal needs a ground provided by law and evidence for it.
Can we deduct damage caused by an employee from salary?
Within limits. Recovery is normally capped at the employee's average monthly salary unless a full-liability ground applies, and total deductions from one payment cannot exceed 50%. An investigation must precede it and takes no more than 15 working days. We document the investigation, the order and the calculation.
Do employment contracts have to be registered?
Yes. A paper contract is registered in the state system within five working days of signing; registration is free. We prepare the contract in two copies, register it and close the record on termination.
How much overtime is allowed and how is it paid?
Overtime normally requires the employee's written consent and is limited to 4 hours over two consecutive days. Night hours are paid with a coefficient of at least 1.5 and public-holiday work at no less than double the rate. We calculate every premium from the timesheet.
Which payments to employees are tax-free?
Financial aid up to the annual limit, gifts in kind up to their limit, medical treatment and education paid for the employee, and other items listed in the Tax Code. Each relief has its own conditions, so we apply it only with the supporting documents and reflect it in the monthly return.
Discuss your assignment
Send your headcount, pay structure, working patterns and current accounting setup. Mention any overdue payroll, planned hires or personnel documents you need prepared.
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