Uzbekistan is set to introduce a system allowing employers to pay wages to employees on a daily basis. This measure is stipulated in a decree issued by the President on August 12, 2025, aimed at fostering a more favorable environment for individual entrepreneurs and self-employed individuals.
The document outlines plans to enhance the flexibility of labor relations. Specifically, a pilot program will implement a mechanism for daily wage payments, referred to as “same-day” payments, for a select group of employees.
To participate in this system, an electronic employment contract must be established with the employee. Additionally, the employee is required to possess an electronic wallet on a digital platform. Strict adherence to tax regulations, including the calculation and payment of all applicable taxes and fees, is mandatory.
Participation in the mechanism will be voluntary and will not exempt employers from complying with other labor laws beyond the scope of the special legal framework.
According to the decree, the digital platform operator will provide payment tools for disbursing wages under the “same-day” system. Integration with state information systems will be ensured to facilitate the efficient operation of the mechanism.
Furthermore, the document stipulates the elimination of fixed-rate personal income tax payments for individual entrepreneurs, effective January 1, 2026.
Self-employed citizens with annual earnings up to 100 million soums will now be subject to a turnover tax. For individual entrepreneurs and self-employed individuals with an annual turnover of up to 1 billion soums, the turnover tax rate will be set at 1 percent.