Employer of Record in Uzbekistan: 12 Providers Compared (2026)

Employing someone in Uzbekistan: key facts

Figures come from the Tax Code, the Labour Code (read in the Uzbek-Cyrillic text) and presidential decrees on lex.uz; secondary sources are marked.

Minimum wage

One national rate; we found no regional or sector minimum. The Labour Code requires the base part of pay to be not lower than the minimum (art. 248) (lex.uz, checked 2026-10-10).

• The base calculation value, used for fees and fixed contributions, is UZS 440,000 from 2026-09-01 (UZS 412,000 before).

Employer contributions

The employer pays one social tax; income tax and the pension account are withheld from the employee. The rate was 12% in every year 2021-2026, so a history chart would be flat (Tax Code, checked 2026-10-10).

• A tax-free band of 4 minimum wages appears in some secondary guides; we did not find it in the Tax Code and apply none.

Working hours and overtime

• Normal time is at most 40 hours a week, on a five-day or six-day week (art. 182).
• Overtime is paid at least 1.5x for the first two hours of a day and at least 2x after that; 2x for every hour in harmful conditions (art. 262). The annual overtime cap was abolished from 2025-11-12; overtime may not exceed 4 hours over two consecutive days (Labour Code, Dentons, checked 2026-10-10).

Annual leave and public holidays

• At least 21 calendar days of paid leave (art. 217); 30 for under-18s and disabled persons of groups I-II (art. 218). Extra leave for long service exists (art. 220); we did not verify the amounts.
• Nine non-working holidays (art. 208): 1 January, 8 March, 21 March, 9 May, 1 September, 1 October, 8 December, and the first day of Ruza Hayit and of Kurban Hayit. The 2026 calendar adds transferred days off (Labour Code, EY, checked 2026-10-10).

Probation

• Up to 3 months; up to 6 for heads of organisations, deputies, chief accountants and heads of separate divisions (art. 130). It must be written into the contract, or none applies (art. 129).
• No probation for pregnant women, women with a child under 3, under-18s and workers hired for up to 6 months (Labour Code, checked 2026-10-10).

Notice and severance

Employer-initiated dismissal must be justified (art. 161). The employee resigns on 14 calendar days’ written notice (art. 160).

• Severance is due when the employer ends the contract on grounds not linked to the employee’s fault; we read the list of grounds only in part. Unlawful dismissal means reinstatement plus damages (art. 174) (Labour Code, checked 2026-10-10).

13th salary and bonuses

Not mandatory. We found no 13th-salary or statutory annual bonus provision in the Labour Code; pay has a base and a variable part set by the employer’s system (art. 248) (Labour Code, checked 2026-10-10).

Mandatory benefits

• State social insurance applies from 2026-01-01 to employees and to people on civil-law service contracts; maternity pay comes from the State Fund from 2026-01-01 and sick pay from 2026-07-01. We read this through EY and Dentons summaries, not the law (EY, checked 2026-10-10).
• Outstaffers must carry civil-liability insurance for work accidents (Resolution No 706, para 7). No mandatory private health insurance or employer pension plan found (lex.uz, checked 2026-10-10).

Work permits

• A foreigner needs a confirmation of the right to work and the employer needs a permit to hire foreign labour, both issued by the External Labour Migration Agency, quota-based. This is from a secondary summary of Resolution No 244; we did not confirm the current quota rules or procedure (norma.uz, checked 2026-10-10).
• The contract with a foreigner ends when the confirmation expires or is revoked (art. 525). Specialists paid at least USD 30,000 a year (qualified) or USD 60,000 (highly qualified) get up to 3 years; the text carries amendments only to 2019 (lex.uz, checked 2026-10-10).
• The employer must be a legal entity in Uzbekistan, so an Uzbek EOR entity can sponsor and a foreign client with no local entity cannot. Remote work from abroad for an Uzbek employer is not addressed in the sources read.

Currency and payroll

• UZS. Wages must be paid in UZS, with exceptions only where legislation sets them (art. 256). The Central Bank rate for 2026-10-09 is 1 USD = 11,846.57 UZS (cbu.uz, checked 2026-10-10).
• Pay at least twice a month, with an advance and the remainder at most 16 days apart (art. 253) (Labour Code, checked 2026-10-10).

Is Employer of Record legal in Uzbekistan?

Grey area. Uzbek law has no category for an employer of record. The closest statutory regime is outstaffing: an employer registered in Uzbekistan may post its own employees, with their consent, to another legal entity that directs and controls the work, while the employer keeps the contract and pays the wages (Law on Employment art. 16; Cabinet Resolution No 706 of 2024-10-25) (lex.uz, checked 2026-10-10). See the Employer of Record glossary entry.

What the regime says:

• Only legal entities registered in Uzbekistan may provide outstaffing, and posting an employee to work outside Uzbekistan is banned (art. 16; Resolution 706 paras 3-4).
• The default posting term is 9 months in a calendar year, extendable by agreement and with the employee’s consent (para 14).
• Pay and conditions may not be worse than those of the receiving organisation’s own staff doing the same work (para 18). Some work is excluded, including high-risk objects and receivers in insolvency, short-time work or facing mass dismissals (para 13) (Resolution 706, checked 2026-10-10).

The law says nothing about a foreign client without an Uzbek entity or about an open-ended arrangement, and whether the 9-month default applies to a continuing hire is not settled by any source we found. We found no Kosta Legal, Dentons, GRATA or Big4 text on EOR. On outstaffing only Azizov & Partners (memo of 2026-05-04) and Cerberus Legal (alert of December 2024) write, and neither addresses a foreign client or says an EOR model is allowed or prohibited (Azizov & Partners, checked 2026-10-10). Whether a company running employment for foreign clients must enter the register of private employment agencies (ZRU-501, which covers placement and recruitment) was not found in the law or any commentary.

Risks for the client:

• Regime mismatch. Playroll’s guide reads Resolution 706 as prohibiting outstaffing to organisations abroad; the text bans posting workers abroad and does not mention foreign recipients, so the reading is open and no law firm confirms it (playroll.com, checked 2026-10-10).
• Liability. Breach of the outstaffing regulation falls under the Code of Administrative Liability (art. 49, per the lex.uz comment); we did not read the fines.
• Tax presence. Permanent establishment exposure of a client directing the worker from abroad was not researched; see permanent establishment.
• Exit cost. Notice of 2 weeks to 2 months, severance of 50%-200% of monthly pay, and reinstatement plus damages for unlawful dismissal. The EOR passes this on under its contract.
• Foreign hires. The contract ends when the right-to-work confirmation expires or is revoked (art. 525). Penalties for illegal employment of foreigners were not researched.

Who actually employs your hire in Uzbekistan

We searched orginfo.uz, a mirror of the state register of legal entities, by brand name on 2026-10-10. We did not search my.gov.uz or stat.uz directly, and IT Park residency could not be checked for any provider. The name search is fuzzy, so an empty result is a limit of the search, not a finding of non-compliance.

Prices checked 2026-10-10. Not counted: Remote, Oyster, Papaya Global, Rippling (contractors page only), RemotePass, Rise, Kleos, Remozo, Boundless, Pebl and Justworks, for which we could not confirm EOR in Uzbekistan.

Nine of the 12 don’t name the Uzbek company that employs your hire, and two of the three that do rest on a vendor statement. This matters because that company signs the contract, withholds the 12% tax and applies for any permit. Before signing, ask: “Which Uzbek company signs my employee’s contract, what is its TIN, and under which legal basis does it employ for a foreign client?”

How to choose an EOR in Uzbekistan

Want a named employer? Deel has a register entry founded by its parent company; Native Teams and Atlas say they use their own entities. For the other nine, ask for the company name and TIN in writing.

Does the legal basis matter to you? The outstaffing regime has a 9-month default term and no stated place for a foreign client without an Uzbek entity. For an open-ended hire, ask each provider which legal basis it uses and how it treats the 9-month default; no law-firm view we found settles it.

Hiring a foreigner? Only an Uzbek employer can apply, so you need an EOR with an Uzbek entity or your own. Ask who files and how quotas affect the timeline; Multiplier says permits take 1-3 months (vendor claim).

Price against completeness? On an Uzbekistan page Playroll shows from $399 with no setup fee and month-to-month terms (vendor claims), Deel from $599. The rest show global prices or none, from $99 at Native Teams. Speed claims run from Multiplier’s 24-72 hours and Deel’s 7 days to Playroll’s 7-12 business days; all are vendor claims.

What it costs to employ someone in Uzbekistan through an EOR

The statutory cost on top of gross pay is the 12% social tax, so the budget is gross plus 12%. The employer is a large-payroll EOR entity in Tashkent, 2026 rules, on a standard contract. Gross pay is UZS 600,000,000 and UZS 1,200,000,000 a year, about USD 50,648 and USD 101,296 at 1 USD = UZS 11,846.57, the Central Bank rate for 2026-10-09 (cbu.uz, checked 2026-10-10).

Not included: the first 5 days of each sick leave, civil-liability insurance for work accidents (premium not found), severance and leave pay. No size-based relief is applied: the IT Park exemption from social tax needs a company that is an IT Park resident, which we don’t assume for an EOR. The social tax has been 12% in every year 2021-2026, so one sentence covers the history.

The EOR’s own fee comes on top. On an Uzbekistan page Playroll shows from $399 a month and Deel a management fee from $599. Global list prices for the others run from $99 (Native Teams) to $639 a month (top of Rivermate’s range); Borderless AI’s $579 has no stated unit, G-P is quote-based, and Safeguard Global and Atlas publish none. Deel’s page also estimates employer cost at 13.17%, including a 0.60% employer liability cost.

Hidden costs: no provider publishes a deposit, minimum term or termination fee. Playroll says on its page that there is no setup fee and terms are month-to-month. Treat a blank as unpublished, not zero.

When you don’t need an EOR

• A genuinely independent contractor. A self-employed person registers with the tax service and pays 1% turnover tax on income up to UZS 1 billion a year (Tax Code art. 467); above that the person moves to VAT and profit tax. On a UZS 600,000,000 invoice that is UZS 6,000,000, leaving UZS 594,000,000 before the voluntary social tax. The status cannot be combined with an employment contract. We did not confirm that IT or consulting work is on the permitted list (Tax Code, checked 2026-10-10). See how to pay contractors in Uzbekistan and our hiring guide, contractor misclassification and EOR vs PEO.
• IT Park does not help a freelancer. IT Park benefits go to legal-entity residents and their employees (a fixed 7.5% income tax and exemptions from profit and social tax, per accounting guides, decree not read); an individual cannot register as a resident, so a freelancer cannot use them.
• Your own entity. The route if you want to be the Uzbek employer yourself, including for a foreigner’s permit. Registration steps and costs were not researched.
• Employing without any entity. Not described by Uzbek law: outstaffing is open only to Uzbek entities, and we found no rule on a foreign employer hiring directly. Permanent establishment exposure was not researched; see permanent establishment.

What changed in 2026

• 2026-01-01: the Law on State Social Insurance takes effect. Insurance becomes mandatory for employees and civil-law service contractors; maternity pay comes from the State Fund; sick pay from 2026-07-01, with the employer paying the first 5 days; the benefit base is capped at 10 times the minimum wage (EY, checked 2026-10-10). We did not read the law.
• 2026-01-01: turnover tax of 1% for individual entrepreneurs and self-employed persons up to UZS 1 billion a year. The UZS 100 million tax-free band for self-employed persons and the fixed income tax for individual entrepreneurs are abolished; main rates, including the 12% social tax, are unchanged (Tax Code, EY, checked 2026-10-10).
• 2026-09-01: the minimum wage rises from UZS 1,271,000 to UZS 1,360,000 a month and the base calculation value from UZS 412,000 to UZS 440,000 (Decree UP-115) (lex.uz, checked 2026-10-10).

Numbers vendors haven’t updated

• Minimum wage. In force: UZS 1,360,000 from 2026-09-01. Deel’s page names UZS 1,155,000, Multiplier’s and Borderless AI’s guides UZS 1,271,000, RemoFirst’s UZS 920,000 and Playroll’s UZS 1,450,000 (deel.com, playroll.com, remofirst.com, lex.uz, checked 2026-10-10).
• Employer contributions. Playroll’s page gives 25% and Deel’s estimates 13.17%; the Tax Code rate is 12%, with 25% only for budget organisations (Tax Code, checked 2026-10-10).
• Overtime. Rivermate’s guide gives up to 120 hours a year; the annual cap was abolished from 2025-11-12. Deel’s page says at least 200%; the Labour Code sets at least 1.5x for the first two hours and 2x after (Labour Code, checked 2026-10-10).
• Leave and holidays. RemoFirst’s guide gives 15 days’ leave after six months and Rivermate’s 15 working days; the Labour Code sets 21 calendar days. Playroll’s page lists 13 holidays; art. 208 lists nine (Labour Code, checked 2026-10-10).

How we built this page

Data was collected and checked on 2026-10-10 against Uzbek laws on lex.uz, the Central Bank rate and law-firm and Big4 material, with some points known only from summaries. Provider entities were searched by name in orginfo.uz, a mirror of the state register, where possible; otherwise entity claims rest on the providers’ own statements. Providers are ordered with those pointing to an own entity first, then the rest by how much Uzbekistan-specific information and price they publish. No provider pays for placement.