When are payroll taxes paid?

The return and payment of income tax and social tax for the previous month are due by the 15th of the next month, the annual return by 15 February (Tax Code arts 389, 390, 407).

The employer — on top of the employee’s salary, at its own cost: 12% in non-state organisations, 25% in budget organisations. It is not withheld from pay and does not change take-home pay. A sole trader pays at least 1 BHM of social tax a month for themselves (art. 408).

Payroll tax calculator 2026 — net and gross

Soliq AI

Two different payments come off a salary: income tax is withheld from the employee's pay, while social tax is paid by the employer on top. The pension contribution is carved out of income tax, so it is not an extra burden.

What do you know?

Gross salary, per month

UZS

Type of organisation

Take-home (per month)per month

8 800 000UZS

Total employer cost: 11 200 000 UZS

Gross salary: 10 000 000
Income tax (12%): −1 200 000
Of which pension account (0.1%) — inside the income tax: 10 000
Social tax — paid by the employer: 1 200 000

Tax burden: 21.43% — income tax and social tax as a share of the employer’s cost.

Ask Soliq AI about this calculation

This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

How it is calculated

Rate: Income tax 12% + social tax 12% (budget organisations: 25%)
Tax base: Payroll fund

Who it applies to

Employee and employer: income tax (12%) is withheld from the employee’s pay; social tax (12%; 25% in budget organisations) is paid by the employer at its own cost.

Example

Salary 10,000,000 UZS: income tax 1,200,000 UZS (of which pension account 10,000), take-home 8,800,000 UZS; social tax 1,200,000 UZS; employer’s cost 11,200,000 UZS.

Source

SK 396-408 moddalar

Frequently asked questions

When are payroll taxes paid?: The return and payment of income tax and social tax for the previous month are due by the 15th of the next month, the annual return by 15 February (Tax Code arts 389, 390, 407).
Who pays social tax?: The employer — on top of the employee’s salary, at its own cost: 12% in non-state organisations, 25% in budget organisations. It is not withheld from pay and does not change take-home pay. A sole trader pays at least 1 BHM of social tax a month for themselves (art. 408).

Need an exact answer?

New users get 5 free questions. After that, each answer costs 3 coins. Calculators and the tax calendar remain free.

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Payroll tax calculator 2026 — net and gross

What do you know?

Gross salary, per month

UZS

Type of organisation

Take-home (per month)per month

8 800 000UZS

Total employer cost: 11 200 000 UZS

Gross salary: 10 000 000
Income tax (12%): −1 200 000
Of which pension account (0.1%) — inside the income tax: 10 000
Social tax — paid by the employer: 1 200 000

Tax burden: 21.43% — income tax and social tax as a share of the employer’s cost.

Ask Soliq AI about this calculation

This is an indicative figure — a guide, not an official tax assessment. The final amount is settled when you file.

How it is calculated

Rate: Income tax 12% + social tax 12% (budget organisations: 25%)
Tax base: Payroll fund

Who it applies to

Employee and employer: income tax (12%) is withheld from the employee’s pay; social tax (12%; 25% in budget organisations) is paid by the employer at its own cost.

Example

Salary 10,000,000 UZS: income tax 1,200,000 UZS (of which pension account 10,000), take-home 8,800,000 UZS; social tax 1,200,000 UZS; employer’s cost 11,200,000 UZS.

Source

SK 396-408 moddalar

Frequently asked questions

When are payroll taxes paid?: The return and payment of income tax and social tax for the previous month are due by the 15th of the next month, the annual return by 15 February (Tax Code arts 389, 390, 407).
Who pays social tax?: The employer — on top of the employee’s salary, at its own cost: 12% in non-state organisations, 25% in budget organisations. It is not withheld from pay and does not change take-home pay. A sole trader pays at least 1 BHM of social tax a month for themselves (art. 408).

Need an exact answer?

New users get 5 free questions. After that, each answer costs 3 coins. Calculators and the tax calendar remain free.

Start free

Payroll tax calculator 2026 — net and gross

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?

Payroll tax calculator 2026 — net and gross

How it is calculated

Who it applies to

Example

Source

Frequently asked questions

Other calculators

Need an exact answer?