Salary in Uzbekistan: calculation, payment and deductions

Salary includes remuneration for work, compensation payments and incentives. For a fully completed monthly work norm, it cannot be below the minimum wage, and it must be paid at least once in each half of the month, except for categories subject to a different government schedule. These guarantees apply regardless of the employer’s financial position. Labour Code (Article 244 LC)

In brief:

• from 1 September 2026, the monthly minimum wage is 1.360.000 soums;
• salary must be paid at least once in each half of the month, normally with no more than 16 days (Article 253 LC) between instalments, unless a government schedule applies to the category;
• base salary or a tariff rate covers ordinary work, while overtime, night work, public-holiday work and hazardous conditions require separate premiums;
• total deductions from one payment are normally capped at 50%, rising to 70% for maintenance arrears and correctional labour;
• an employee should compare the contract, time sheet, breakdown of accruals and deductions, payment dates and every premium-rate payment.

Updated: 04 September 2026

What salary includes

Remuneration is the overall employment-pay system, while salary is the employee’s specific reward. It depends on qualifications, complexity, quantity, quality and working conditions, and includes compensation and incentive payments. Salary definition (Article 243 LC)

The division into base and additional pay follows the salary structure (Article 248 LC), while the kinds of rewards are governed by the incentive system (Article 252 LC). A bonus is therefore not guaranteed merely because it was paid in the past: the collective agreement, local bonus policy and employment contract must be checked.

Employees are guaranteed equal pay for work of equal value, timely payment and protection from unlawful deductions. An employer must calculate and pay salary even if it lacks funds; a production or cash-flow problem does not by itself postpone the due date.

How the pay system and amount are set

The employer chooses a time-based, piece-rate or other system after considering the trade union committee’s opinion. One organisation may use different systems for different departments and employee categories. Types of system (Article 249 LC)

Specific salaries, rates, supplements, bonuses and performance measures are set in collective agreements, the collective bargaining agreement, a local policy adopted with the union’s opinion, and the employment contract. There is no maximum salary: the parties may agree on a higher amount. Pay conditions (Article 246 LC)

As a rule, less favourable terms require the employee’s consent. An exception can apply when technology, the organisation of production and labour, or the volume of work changes and the former terms objectively cannot be kept. The employee must then receive a signed written warning at least two months in advance. Changing conditions (Article 247 LC)

Minimum wage

The minimum wage, commonly abbreviated as MROT, is the state monthly floor for unskilled work performed under normal conditions when the monthly time norm and employment duties are fully completed. From 1 September 2026 it is 1.360.000 soums per month. The rule applies to every employer regardless of ownership.

Bonuses, supplements, premiums, overtime, weekend, public-holiday and night pay, regional coefficients and social payments do not count towards MROT. Base pay for a fully completed norm must therefore reach the floor before those sums are added. For part-time work, the floor is applied in proportion to the work norm. MROT rule (Article 245 LC)

The base calculation value, or BRV, is not the minimum wage. It is a statutory reference amount that equals 440.000 soums from 1 September 2026 and is used, for example, to calculate administrative fines. The current MROT and BRV are set by Decree UP-115.

How to calculate salary

First identify the pay system and calculation base: a monthly salary, hourly rate or piece rate. Then apply the time actually worked or work actually completed, add compensation and incentive amounts, and only then make lawful deductions.

Base pay is calculated for actual time or output. Statutory reduced working time normally retains full pay, while part-time work is paid in proportion to time or output. Full and part-time work (Article 258 LC)

Example. For a partial month, the salary is 6,600,000 soums, the schedule contains 22 workdays and 15 were worked. Base pay is 6,600,000 ÷ 22 × 15 = 4,500,000 soums. Bonuses and premium-rate pay are then added separately if they were earned.

A piece rate is calculated by dividing the daily or hourly tariff rate by the matching output norm, or by multiplying the rate by the time norm. A monthly rate is first divided by the workdays or hours in that month. Piece-rate formula (Article 277 LC)

Example. For piece-rate pay, the monthly rate is 4,400,000 soums, the month has 20 workdays and the daily norm is 10 units. The daily rate is 220,000 soums and the piece rate is 22,000 soums per unit. Producing 180 accepted units gives 3,960,000 soums before premiums and deductions.

Average salary is normally calculated over the 12 calendar months preceding the relevant month. Average monthly pay is one twelfth of the included salary, and average daily pay is the average monthly amount divided by 25.3. Certain periods of preserved average pay, sickness, maternity leave, downtime not caused by the employee and other expressly listed cases are excluded from the calculation period. Average salary (Article 257 LC)

Example. If average monthly pay for the calculation period is 7,590,000 soums, average daily pay is 7,590,000 ÷ 25.3 = 300,000 soums. Five payable workdays produce preserved earnings of 1,500,000 soums.

With summarised working-time records, except for annual-leave pay and compensation for unused leave, an average hourly amount is used. Average earnings are divided by hours worked during the calculation period and multiplied by the hours in the payable period. Hourly formula

Annual-leave pay and compensation for unused leave have additional rules. See Annual leave.

Payment dates and methods

Payment dates are set in the collective agreement or a local policy, or in the employment contract if neither exists. Salary must arrive at least once in each half of the month: monthly pay is usually divided into two instalments no more than 16 days apart. The government may set a different frequency for particular employee categories. If a date falls on a weekend or public holiday, payment is due on the preceding day. Payment cannot depend on the priority of the employer’s other obligations. Payment dates (Article 253 LC)

Salary is paid in soums, normally at the workplace. With the employee’s written consent, it may be transferred through a bank or post office, and the employer bears the service charges. If the employee is carrying out an assignment away from the place of payment, the money is sent or paid to an authorised person on the employee’s request. Payment method (Article 256 LC)

Salary cannot be replaced with receipts, coupons, debt obligations or money substitutes. Payment in kind is possible with written consent only in two situations: the employer’s food or agricultural products for consumption by the employee and family, or food and temporary accommodation for a domestic worker. Resolution No. 286

Overtime, night and public-holiday pay

Premium pay is added to the ordinary pay for the relevant time. A collective agreement, local policy or employment contract may set a higher amount, but not less than the statutory minimum.

At the employee’s choice, overtime may be compensated with equivalent rest. The hours are then paid at the ordinary rate, and the rest time is unpaid. Overtime pay (Article 262 LC)

Work on a weekend or public holiday has a double-pay guarantee (Article 263 LC), and each night hour has a factor of at least 1.5 (Article 264 LC). For hazardous or dangerous conditions, the minimum supplement is 4% of the rate (Article 482 LC).

Example. With an hourly rate of 50,000 soums and five overtime hours, the first two produce 50,000 × 1.5 × 2 = 150,000 soums and the next three produce 50,000 × 2 × 3 = 300,000 soums. Total overtime pay is 450,000 soums.

Limits and the procedure for assigning work beyond the schedule are explained in Working time.

Downtime and failure to meet work norms

Failure to meet work norms is paid according to its cause. If the employer is at fault, the employee receives at least average pay in proportion to the work actually completed. If neither party is at fault, the minimum is two thirds of the tariff rate or salary in proportion to completed work. If the employee is at fault, payment follows actual output. Unmet work norms (Article 265 LC)

Downtime has similar but independent rules. Employer-caused downtime preserves average salary; where neither party is at fault, pay is at least two thirds of the rate in proportion to downtime; employee-caused downtime is unpaid. The employee must immediately tell the direct supervisor when downtime begins. Downtime pay (Article 266 LC)

Deductions from salary

As a rule, a deduction requires the employee’s written consent. Without consent, only amounts expressly listed by law may be withheld:

• taxes and charges;
• amounts under court decisions, enforcement documents and decisions of authorised bodies;
• an unearned salary advance, an expense advance for travel, transfer or business needs that was not used and returned on time, and overpayment caused by an accounting error, subject to the one-month period for the employer’s order;
• damage to the employer within the employee’s average monthly salary;
• a disciplinary fine;
• pay for unearned annual-leave days following early termination, subject to statutory exceptions;
• other cases expressly provided by law.

Salary overpaid merely because the employer misapplied a legal rule cannot be recovered. Recovery is possible for an accounting error, an established employee fault in failing to meet a norm, or the employee’s unlawful act confirmed by a court. Deduction grounds (Article 269 LC)

All deductions from each salary payment are normally capped at 50% of accrued pay. The limit increases to 70% for maintenance arrears and correctional labour. Deduction limit (Article 270 LC)

Personal income tax and social tax are covered separately in Payroll taxes.

What to do when salary is late

For each day that salary, annual-leave pay, final settlement or another amount is late, the employer must pay monetary compensation. It is calculated on the debt at 10% of the applicable refinancing rate for every day, starting on the day after the due date and ending on the actual payment date inclusive. Liability does not depend on employer fault, and a contract or local policy may increase the amount. Late-payment compensation (Article 333 LC)

Example. Assume a debt of 6,000,000 soums, a 14% refinancing rate for this illustration and a delay of 20 days. The daily factor is 14% × 10% = 1.4%. Compensation is 6,000,000 × 1.4% × 20 = 1,680,000 soums. An actual calculation uses the rate in force during the days of delay.

A practical enforcement sequence is:

1. Request a written calculation of accruals, deductions and the debt.
2. Send the employer a demand for the debt and compensation and retain proof of delivery.
3. Apply to the State Labour Inspectorate, which supervises compliance with labour legislation. Inspectorate powers (Article 535 LC)
4. Submit the dispute to the labour disputes commission or directly to court; the employee chooses the forum. Choice of forum (Article 545 LC)

For an ordinary employment dispute, the employee has six months from discovering, or when the employee should have discovered, the violation to apply to court. Court time limit (Article 560 LC) Employees are exempt from court costs in employment disputes. Court costs (Article 562 LC)

Final settlement on termination

On the day the employment contract ends, the employer must pay all salary and other sums due. If the employee did not work that day, settlement is due no later than three days after the employee’s demand. If the amount is disputed, at least the undisputed part must be paid on time. Final settlement (Article 254 LC)

Salary is only one part of the final settlement. Severance pay, unused-leave compensation and documents are covered in Employee dismissal.

Special rules for particular workers

The general pay rules are supplemented for particular forms of work and protected groups.

These rules follow the provisions for minor workers (Article 420 LC), workers with disabilities (Article 431 LC), secondary employment (Article 438 LC), homeworkers (Article 450 LC) and remote workers (Article 463 LC).

What the employer must document

A verifiable calculation requires consistent documents and accurate records. The collective agreement, local pay policy or employment contract should state the pay system, salaries and rates, bonus measures and conditions, premiums, specific payment dates and the transfer method. Time sheets, job tickets and documents accepting completed output should support the calculation base.

At the employee’s request, the employer must disclose accruals and deductions. Pay breakdown (Article 253 LC) A clear payslip should be provided with every payment: the legal ground for a deduction, period, rate, hours or output and final sum should be readable without reverse engineering the calculation.

A labour-law violation by an official is punishable by a fine of 2.200.000 to 4.400.000 BRV. A repeated violation within one year carries 4.400.000 to 6.600.000 BRV, while an offence involving a minor carries 4.400.000 to 8.800.000 BRV. The fine is imposed on the responsible official; the statutory ranges appear in the fine schedule (Article 49 ALC).

What changed in 2025–2026

• From 1 September 2026, salaries of employees of budget-funded organisations and stipends increased by 7%. UP-115 of 23.06.2026
• From 1 September 2026, MROT became 1.360.000 soums and BRV became 440.000 soums. UP-115 of 23.06.2026

The increase for budget-funded employees does not automatically index every private-sector salary by 7%. A private employer must observe the new MROT; any further increase depends on the contract, local pay system and employer’s decision.

How an employee can check salary

Start with four records: the employment contract, pay and bonus policy, time sheet and pay breakdown. Compare the salary or piece rate with the actual days, hours or output. Then recalculate night, overtime, weekend, public-holiday and hazardous-work amounts separately and ensure they were not counted towards MROT.

For each instalment, record the contractual payment date, actual receipt date, accrued amount and every deduction with its legal ground. If payment is late, calculate by day and retain the bank statement, demand to the employer and response. This table turns a general complaint into a verifiable claim for a specific sum.

Frequently asked questions

How often must salary be paid?

At least once in each half of the month. Monthly salary is usually divided into two instalments no more than 16 days apart. The government may set a different frequency for particular categories. The specific dates must appear in the collective agreement, local policy or employment contract.

Can a base salary be below MROT?

A salary rate as one element of the system may differ from the final amount, but base pay for fully completing the monthly norm and duties must not be below MROT. Bonuses and premiums for night, overtime, public-holiday and certain other work cannot be used to bring base pay up to the floor.

May an employer pay salary in goods?

Normally no. With written consent, only the employer’s own food or agricultural products for personal consumption, or food and temporary accommodation for a domestic worker, may be provided. Receipts, coupons and debt obligations cannot replace money.

How much may be deducted from salary?

Normally, no more than 50% of each payment in total. Up to 70% may be withheld for maintenance arrears and correctional labour. A limit does not itself create a ground for deduction: employee consent or an express statutory ground must come first.

What is due when salary is late?

The employee is owed the debt and monetary compensation for every day of delay, regardless of employer fault. The employee may demand a written calculation and apply to the labour inspectorate, labour disputes commission or court.