Checked against the official source:
HR documents are an area people remember at the moment of an inspection or a labour dispute, when it is already too late to fix anything. An audit lets you put them in order in advance.
What is checked under the Labour Code
- changes to employment contracts are documented by supplementary agreements;
- employment records (work books) are kept in the “Unified National Labour System”;
- employment documents are issued on request within three working days;
- final settlement on dismissal is paid on the day the contract ends;
- holiday pay: average earnings are calculated by dividing by 25.3, Sundays are not paid (Articles 233, 257).
What is reviewed
- Employment contracts: whether they exist, mandatory terms, whether they are up to date
- HR orders and whether they match the actual relationship
- Working time records, including overtime and work on days off
- Documentation of holidays and compensation
- Internal regulations: the remuneration policy, internal work rules
- Documentation of relationships with contractors under civil-law contracts
The main risk is reclassification
A civil-law contract under which the contractor in fact works like a staff employee — with a schedule, a workplace and subordination — may be recognised as an employment contract. The consequences affect not only labour relations but also payroll taxes for the entire period.
Check your HR documents
We will review how employment relationships are documented and point out reclassification risks.
Go to the service: Voluntary auditFrequently asked questions
Are payroll calculations checked?
Yes, if they are within the agreed scope. HR documents and payroll are directly linked: an error in documentation almost always leads to an error in accruals.
When must the final settlement on dismissal be paid?
On the day the employment contract ends (Labour Code).
See also
- Reviewing the Accounts of an Individual Entrepreneur
- How an Audit Works: Stages and Timing
- Audit of an Insurance Company
- Internal Auditor and Head of the Internal Audit Function
- Government Subsidies for Businesses in Uzbekistan: Accounting and Tax
- Tax on the sale of a share in an LLC: residents and non-residents
Sources
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