Checked against the official source:
Settlements with staff touch accounting, taxes and labour law all at once. An error here is rarely isolated: a wrongly configured algorithm is replicated across all employees and every month of the period.
What is checked
- Whether pay matches employment contracts and orders
- Calculation of holiday pay, sick pay and compensation
- Complete withholding and remittance of personal income tax (PIT)
- Calculation of social tax on the payroll
- Documentation and taxation of payments that are not remuneration for work
- Final settlements on termination
The high-risk zone
Payments booked as compensation, financial aid or advances to employees but which are in substance remuneration for work are the most frequent cause of additional tax assessments in this area. Inspectors look at the substance of a transaction, not at what it is called in the books.
Audit procedures
- reconciling the payroll with orders, employment contracts and timesheets;
- analysing headcount and average pay by month;
- recalculating a sample of pay, holiday pay and sick pay;
- checking 12% PIT and 12% social tax and the payment deadlines (Articles 381, 405, 389, 407 of the Tax Code);
- checking that pay is not below the minimum wage — UZS 1,360,000 from 1 September 2026 (Presidential Decree UP-115).
Holiday pay and sick pay
- average pay is 1/12 of earnings for 12 months; the daily rate is obtained by dividing by 25.3 (Article 257 of the Labour Code);
- Sundays are not counted when paying for leave (Article 233 of the Labour Code);
- sick pay is 80% with total service of 8 years or more and 60% with less than 8 years (Regulation No. 314, paragraph 24).
Check your payroll calculations
We will check pay and payroll taxes and point out systematic errors.
Go to the Voluntary Audit serviceFrequently asked questions
Are employees' personal data reviewed?
The auditor works with data to the extent necessary to check the calculations and is bound by confidentiality with respect to all information obtained.
Which payroll taxes does the auditor check?
PIT at 12% (Article 381 of the Tax Code) and social tax at 12% (Article 405), as well as their payment deadlines.
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