Sick leave and maternity pay in Uzbekistan: rules and calculation

In 2026, temporary-incapacity and maternity benefits are assigned proactively from electronic-system data. The State Social Insurance Fund has paid maternity benefits since 1 January and sick-leave benefits since 1 July. The amount depends on the insurance record, average insured earnings and payable days.

In brief:

• Ordinary sick-leave benefit requires an insurance record of 6 months; the employer funds the first five days and the Fund pays from day six.
• Maternity benefit requires ten months of total insurance record and six continuous months immediately before the insured event.
• Standard maternity leave is 70 days before and 56 after (Article 404 of the Labour Code); the post-birth part is 70 days after a difficult or multiple birth.
• A separate benefit application is normally unnecessary: the electronic incapacity certificate and government-system data start the process.
• Sick-leave benefit is subject to personal income tax, while state maternity benefit is exempt.

Updated: 05 September 2026

Social insurance changes and coverage

What changed in 2026

The new rules used two transition dates. Under Decree No. UP-206, the Fund started paying maternity benefit on 1 January 2026 and temporary-incapacity benefit on 1 July 2026. Older guides in which the employer calculated and paid the whole benefit no longer describe the complete process for new insured events.

The Law on State Social Insurance took effect on 1 January. It treats temporary incapacity and pregnancy and childbirth as insured events and identifies the two corresponding benefits. Workplace injuries and occupational diseases have a separate insurance regime and are outside this article.

In May 2026, the government revised the earnings caps used in calculations. In August, it clarified the continuous-record condition for maternity benefit and the sick-leave uplift for protected groups. The rules below reflect the law in force on 5 September 2026.

Who is covered by state social insurance

Compulsory coverage includes employees under employment contracts, directors of legal entities, and individuals who perform work or services under civil-law contracts. The categories and special exclusions appear in the coverage rules.

The minimum voluntary contribution is 5% of the statutory minimum wage, or 68.000 soums per month under the current minimum. Registration alone does not create past insurance record: recorded months and contributions matter.

Sick-leave benefit requires at least six months of insurance record. Maternity benefit requires at least ten months in total and six continuous months immediately before the insured event. An unpaid period during an existing insurance relationship, and temporary incapacity itself, do not break continuity.

Sick notes and sickness benefits

How the electronic sick note works

An authorised medical institution prepares the incapacity certificate in the Unified Medical Information System. Electronic certificates and references pass to the Unified Portal of Interactive Public Services in real time, and the person can download them from the account.

After the certificate is opened and closed, its data go automatically to the Social Insurance module. The system matches employment, earnings and insurance-record data, issues a decision and sends an SMS. Under the prescribed electronic workflow, the medical institution enters the data within one working day from the start of incapacity. A separate paper claim for benefit is normally unnecessary.

The worker should:

1. Visit a medical institution on the day of illness or injury. A certificate is generally not issued retrospectively, apart from express exceptions.
2. Check the certificate in the personal account, including the PINFL, employer and period away from work.
3. Notify the employer of the absence under internal company rules even though the certificate moves electronically.
4. Check the assignment SMS and the social-card or bank-card details.

How sick-leave benefit is calculated

The basic formula divides average monthly insured earnings by 25.3, then multiplies the result by the insurance-record coefficient and the number of payable days. Sundays and statutory non-working holidays are excluded from the calculation.

The principal 60% and 80% coefficients depend on the insurance record. A person with Group I or II disability, a worker with four or more dependants under 18, or a parent of a child with a disability under 18 receives a 20-point uplift. Only one uplift applies even if several grounds exist.

The normal annual limit is 182 calendar days of paid incapacity. The employer bears the first five days of the particular period, and the Fund pays from day six. A collective agreement or local policy may provide an employer-funded supplement above the state benefit.

Example. A worker has average monthly earnings of 6,000,000 soums and an insurance record of 48 months, so the coefficient is 60%. A certificate opens on Monday for nine calendar days and contains no holiday: Sunday is excluded, leaving eight payable days. The daily amount is 6,000,000 ÷ 25.3 × 60% = 142,292.49 soums. The employer funds five payable days, or 711,462.45 soums, and the Fund funds three, or 426,877.47 soums. The total before tax is 1,138,339.92 soums.

When care for a sick child is paid

An electronic certificate may also support absence to care for an ill family member. For outpatient care of a child under 14, a medical certificate is generally issued for up to 14 calendar days; if care is still needed, the institution issues a medical reference. For a hospitalised child under three, the carer receives a certificate for the whole treatment period. A medical conclusion is needed for additional care of an older child whose illness is severe.

When caring for a sick child, the worker’s annual sick-leave limit increases by 20 calendar days if the child is under 14, and by 40 days for a child with a disability under 16. This extends the insured person’s annual limit; it is not a separate fixed payment.

No sick-leave benefit is paid during unpaid leave, partially paid leave, childcare leave and the other listed periods. If incapacity continues afterwards, entitlement starts on the day the person was due to return to work.

Maternity leave and benefits

When maternity leave starts and ends

The maternity incapacity certificate is normally issued from pregnancy week 30 for 126 calendar days. A difficult birth or the birth of two or more children adds another 14 calendar days.

The Labour Code describes the same period as 70 calendar days before birth and 56 after birth. The post-birth period is 70 days after a difficult or multiple birth. Leave is calculated as a whole and granted in full regardless of how many pre-birth days the employee actually used under the maternity-leave rule (Article 404 of the Labour Code).

The certificate and entitlement to money are separate issues. The medical document confirms the protected absence, while the Fund checks insurance record and earnings. A woman who has not built the required record therefore retains her labour-law leave, but state benefit is determined under the social-insurance conditions.

How maternity benefit is calculated

The calculation normally uses average monthly insured earnings for the preceding 12 months. It divides that amount by 25.3 and multiplies it by the insurance-record coefficient and payable certificate days. Sundays and non-working public holidays are excluded.

All three coefficients apply to the calculated earnings. Earnings counted for a compulsorily insured person are capped at 13.600.000 soums, which is ten statutory minimum wages. The cap for a voluntarily insured person is 6.800.000 soums, or five minimum wages. The site tokens display the amount at the current statutory minimum wage.

Example. Average monthly insured earnings are 6,000,000 soums and the total insurance record is 18 months, producing a 75% coefficient. Assume the system counts 105 payable days after excluding Sundays and holidays. The calculation is 6,000,000 ÷ 25.3 × 75% × 105 = 18,675,889.33 soums. This is an illustration: the actual payable-day count depends on the certificate dates and official holidays.

After childbirth, payment and employer duties

What happens after the child is born

After maternity leave, the mother may take childcare leave until the child reaches age two and receive the prescribed allowance, followed by unpaid leave until age three. The father, grandmother, grandfather, another relative or a guardian who actually cares for the child may use all or part of the leave. Part-time or home-based work does not stop the allowance under the childcare rules (Article 405 of the Labour Code).

The employee’s position is retained during social leave. The employer may not initiate dismissal during ordinary temporary incapacity, subject to express exceptions, under the dismissal restriction (Article 163 of the Labour Code). A pregnant employee also has fixed-term-contract extension rights and special dismissal safeguards (Article 408 of the Labour Code).

Childcare leave is different from sick leave to care for an ill child. The former is long social leave following birth; the latter is temporary protected absence supported by a medical certificate when the child is ill. The broader vacation rules explain other types of leave.

Tax, payment timing and employer duties

The Tax Code exempts state benefits from personal income tax but expressly removes temporary-incapacity benefit from that exemption. Maternity benefit is therefore exempt, while sick-leave benefit is taxable under the tax exception (Article 369 of the Tax Code). The general resident rate is 12% (Article 381 of the Tax Code).

The first deadline applies to assignments by the 15th, and the second to later assignments. The bank transfers money to a social or bank card within five working days after the relevant date.

The employer must register the employment contract, earnings and leave correctly and on time. Since 1 January 2026, all types of leave and civil-law contracts must be registered in the Unified Labour System. A wrong PINFL, unregistered contract, incorrect earnings or an inaccurate leave period can delay automatic assignment.

If a benefit is refused or miscalculated, the worker can contact the Fund through the information system, ask the employer to correct source data, and challenge the decision. A responsible official who evades payment of statutory sick-leave or maternity benefit may receive a fine of 10–15 BRV (Article 49-3 of the Administrative Code); a repeat offence carries 15–30 BRV. The labour-disputes guide explains general routes for employment claims.

Frequently asked questions

Must I apply for sick-leave or maternity benefit?

Normally, no. Assignment is proactive after the electronic certificate arrives and system data are checked. The worker should still verify the certificate, employer information and card details and request correction of any discrepancy.

Who pays sick leave in 2026?

For an insured event from 1 July 2026, the employer funds the first five days of the period and the Fund pays from day six. If a local policy promises a higher amount, the employer pays the supplement above the state benefit.

When is the maternity certificate issued?

Normally from pregnancy week 30 for 126 calendar days. A difficult birth or the birth of two or more children extends it by another 14 calendar days.

Are sick-leave and maternity benefits taxed?

Sick-leave benefit is subject to personal income tax under the general rules. State maternity benefit is an exempt state benefit and is not subject to personal income tax.

What if the payment does not arrive?

Check the electronic certificate, SMS, bank card, and registration of the contract and leave in the Unified Labour System. Ask the medical institution or employer to correct the source error, then submit an enquiry to the Fund. If the matter remains unresolved, the decision may be challenged administratively or in court.