Minimum Wage in Uzbekistan: UZS 1,360,000 from 1 September 2026

Minimum wage in 2026

Two values apply in 2026. The increase was UZS 89,000, or 7%: the basic part of the salary of a full-time employee for any period from 1 September 2026 cannot be less than UZS 1,360,000 per month.

• from 1 August 2025 to 31 August 2026 — UZS 1,271,000 per month (Decree No. UP-91 of 2 June 2025, para. 3);
• from 1 September 2026 — UZS 1,360,000 per month (Decree No. UP-115 of 23 June 2026, para. 3).

Minimum wage history 2021–2026 by decree

The list includes only values confirmed by the texts of the decrees. Increase dates vary from year to year, so for recalculations of past periods look at the date, not the year. Since September 2021 the minimum wage has risen from UZS 822,000 to UZS 1,360,000 — by about 65%.

• from 1 September 2021 — UZS 822,000 (Decree No. UP-6279 of 17.08.2021); this value also applied in early 2022 until it was replaced by Decree No. UP-138;
• from 1 June 2022 — UZS 920,000 (Decree No. UP-138 of 20.05.2022);
• from 1 May 2023 — UZS 980,000 (Decree No. UP-45 of 28.03.2023);
• from 1 December 2023 — UZS 1,050,000 (Decree No. UP-196 of 17.11.2023);
• from 1 October 2024 — UZS 1,155,000 (Decree No. UP-108 of 12.08.2024);
• from 1 August 2025 — UZS 1,271,000 (Decree No. UP-91 of 02.06.2025);
• from 1 September 2026 — UZS 1,360,000 (Decree No. UP-115 of 23.06.2026).

What the employer must do

Decree No. UP-115 (para. 5) recommends that employers raise salaries in line with the minimum wage and pay no less than the minimum wage established by legislation. The floor itself is binding by virtue of the Labour Code: the minimum wage set by the President is mandatory for all employers regardless of legal form, form of ownership and departmental affiliation (Art. 245 of the Labour Code). Chapter 15 of the Labour Code, "Remuneration of Labour", gives rise to specific requirements:

• the monthly pay of an employee who has worked the monthly standard hours and performed their job duties must not be below the minimum wage (Art. 245);
• the basic part of the salary must be at least the minimum wage; supplements, allowances and bonuses make up its additional part (Art. 248);
• hourly pay must not be below the minimum wage divided by the average monthly number of working hours in the relevant calendar year for a six-day working week (Art. 245);
• bonuses, allowances, other incentive payments, pay for overtime, work on days off, public holidays and at night, regional coefficients and other compensation and social payments are not included in the minimum wage (Art. 245);
• under a non-tariff pay system, the level of pay cannot be below the minimum wage (Art. 251);
• the average monthly salary of an employee who has worked the monthly standard hours and performed their job duties must not be below the minimum wage in force on the calculation date; this rule applies in all cases where the Labour Code and legislation require average earnings to be calculated (Art. 257).

Part-time work and secondary employment

For part-time work — a shorter working day, a shorter working week or a combination of both — pay is calculated in proportion to the time worked or according to actual output (Art. 258 of the Labour Code). For employees in secondary employment the minimum is also calculated from the minimum wage in proportion to the time worked, output or other terms of the employment contract (Art. 438).

Do not confuse part-time work with reduced working time: employees on reduced working time are paid in full, as established for normal working time (Art. 258). The exception is employees under 18 who work during the school year in their free time: they are paid in proportion to the time worked or output (Art. 258 and 415). Examples of the minimum from 1 September 2026 where the scheduled hours are worked:

• 0.5 FTE — at least UZS 680,000 per month (1,360,000 × 0.5);
• 0.75 FTE — at least UZS 1,020,000 (1,360,000 × 0.75);
• secondary employment at 0.25 FTE — at least UZS 340,000 (1,360,000 × 0.25).

Where the minimum wage affects taxes

The Tax Code uses the minimum wage as a measure for tax-free thresholds and reliefs. With a minimum wage of UZS 1,360,000 this works out as follows:

• financial assistance to family members of a deceased employee or to an employee on the death of a family member is exempt from personal income tax up to 4.22 times the minimum wage, and in other cases under Art. 377 of the Tax Code (birth of a child, marriage, work injury, etc.) up to 4.22 times the minimum wage per tax period (Art. 378); 4.22 times the minimum wage is UZS 5,739,200;
• gifts in kind from the employer to employees are exempt up to 2.11 times the minimum wage per tax period (Art. 378), i.e. UZS 2,869,600;
• businesses switching for the first time from turnover tax to VAT and profit tax may, from 1 January 2026 to 1 January 2030, reduce VAT or property tax payable for six months by their accounting costs, but by no more than 3.5 times the minimum wage per month, i.e. UZS 4,760,000 (Art. 483). The relief applies where there is an employment contract with an accountant or an accounting outsourcing contract, but not where the manager keeps the books personally.

How the minimum wage differs from the BCV

Decree No. UP-5723 of 21 May 2019 replaced the former minimum salary with three separate indicators. Under that decree, the minimum wage is the monetary value of the monthly tariff rate of the first grade of the Unified Tariff Scale with a tariff coefficient of 1.0; it is used in employment relations and cannot be lower than the cost of minimum consumer expenditure. The Labour Code defines it as the guaranteed monthly pay for unskilled work by an employee who has fully worked the standard hours performing simple work under normal conditions (Art. 243).

• minimum wage — UZS 1,360,000 per month from 1 September 2026: salaries, allowances, supplements, deductions and other payments in employment relations;
• BCV (base calculation value) — UZS 440,000 from 1 September 2026: taxes, levies, fines, state duties, licences;
• base amount for calculating pensions — UZS 504,000 per month from 1 July 2026: pensions and compensation for work injuries.

Typical employer mistakes

When the minimum wage rises, mistakes most often occur in one of these points:

• not reviewing salaries from 1 September 2026: a salary of UZS 1,271,000 or 1,300,000 for a full-time employee is below the minimum wage after that date;
• topping pay up to the minimum wage with a bonus or allowance: these payments are not included in the minimum wage, and the basic part of the salary must reach it (Art. 245, 248);
• paying a secondary or part-time employee less than the proportional minimum wage (Art. 258, 438);
• applying the proportion to employees on reduced working time — they are paid in full (Art. 258), except employees under 18 working in their free time from school;
• calculating fines, duties and thresholds from the minimum wage instead of the BCV — these are different indicators (Decree No. UP-5723).