of June 16, 2023 No. ZRU-847
About modification and the amendments in some legal acts of the Republic of Uzbekistan directed to reducing informal employment
Accepted by Legislative house on February 14, 2023
Approved by the Senate on June 1, 2023
In the country large-scale reforms on employment and further strengthening of social protection of the population, reducing share of informal employment, and also full support of self-employed persons are undertaken.
At the same time for the physical persons consisting in employment relationships with individual entrepreneurs, availability of excessive requirements and procedures in case of calculation of working life for the citizens performing activities on the personal home parcel of land stipulated by the legislation opportunities fully do not allow to use the high size of the monthly amount of the social tax.
With respect thereto this Law to the Tax code of the Republic of Uzbekistan makes the changes providing decrease in the size of the annual amount of the social tax which is subject to payment for the physical persons consisting in employment relationships with individual entrepreneurs with six to one size of basic settlement size a year, except for the individual entrepreneurs performing activities in malls and in the markets and also possibility of voluntary payment of the social tax by the citizens occupied with some types of activity on the personal home parcels of land irrespective of the area of the home parcel of land and quantity of the pets who are grown up by them and birds.
The corresponding changes regulating labor activity in subsidiary farm are also made to the Law of the Republic of Uzbekistan "About subsidiary farm".
This Law will serve further reducing share of informal employment, simplification of calculation of payment of the social tax and accounting of working life for the physical persons consisting in employment relationships with individual entrepreneurs, the citizens performing labor activity in subsidiary farm and also to creation of bigger quantity of workplaces by individual entrepreneurs.
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