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PRESIDENTIAL DECREE OF THE REPUBLIC OF UZBEKISTAN

of May 8, 2025 No. UP-85

About additional measures for enhancement of system of employment of persons with disability

For the purpose of ensuring transition of persons with disability in active members of society by elimination of the negative factors limiting possibility of persons with disability to work, training in their professions and assistance of employment according to the "From Poverty to Wellbeing" Program I decide:

I. Purposes

1. Determine main objectives of adoption of this Decree:

(a) creation of system of financial stimulation of the subjects of entrepreneurship who rendered assistance to employment of persons with disability;

(b) implementation of system of special services for implementation of effective activities of persons with disability;

(c) assistance in promotion on the markets and sales of goods, made by persons with disability;

(d) training in modern professions of young people with disability and creation of additional opportunities for their access to the labor market;

(e) ensuring stable employment and receipt of the worthy income of 80 thousand persons with disability until the end of 2025.

II. Tax benefits and measures of financial assistance

2. Establish procedure according to which:

(a) tax benefits, stipulated in Item 2 Presidential decrees of the Republic of Uzbekistan of December 27, 2024 are applied No. UP-229 to the subjects of entrepreneurship performing productive activity in the directions of the sewing and knitted, footwear and leather haberdashery industry also in case of employment of persons with disability of I and II groups which are not included in the Unified register of social protection or the Register of poor families with observance of the conditions determined in the above-stated Item;

(b) to the non-state legal entities who employed persons with disability of I and II groups and paying them the salary in the amount of at least a minimum wage, the rate of the social tax on these persons is estimated in the amount of 1 percent, to individual entrepreneurs the social tax is not accrued;

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