Payroll outsourcing
The area where one error is copied to everyone at once
Go to the service: Accounting servicesChecked against the official source:
Payroll is an area with a high cost of error: a wrongly configured calculation is applied to every employee and every month of the period, and comes to light either in a tax audit or in a labour dispute.
What is included each month
- timesheet and accruals for base salaries, bonuses and allowances;
- withholding personal income tax (PIT) at 12% (Article 381 of the Tax Code) and accruing social tax at 12% (Article 405);
- checking that salaries are not below the minimum wage — UZS 1,360,000 from 1 September 2026 (Presidential Decree UP-115);
- PIT and social tax returns — by the 15th of the following month, the annual one by 15 February (Articles 389, 407).
Sample payslip
- base salary — UZS 8,000,000;
- PIT — UZS 960,000;
- net pay — UZS 7,040,000;
- employer’s social tax — UZS 960,000.
Scope of the service
- Calculating salaries based on timesheets and orders
- Calculating holiday pay, sick pay and compensation
- Withholding and remitting PIT
- Calculating social tax on the payroll
- Settlements when employees are hired and dismissed
- Preparing payslips and labour reporting
Confidentiality
Payment data are sensitive information, and restricting access to them within the company is often a task of its own. Handing the area to an external team solves this naturally: the information does not pass through the company’s employees.
A high-risk area
Payments that are not documented as remuneration but are in substance remuneration. In a tax audit the substance of the relationship is assessed, not the name of the payment in the books, and the consequences affect the whole period rather than a single month.
Outsource your payroll
We will take over payroll together with taxes and reporting — with full confidentiality.
Go to the service: Accounting servicesFrequently asked questions
Can we outsource payroll only?
Yes, this is a common option: the rest of the accounting stays in-house, while an external team handles payroll.
What taxes are paid on salaries?
PIT at 12% is withheld from salaries (Article 381 of the Tax Code), and social tax at 12% is paid by the employer (Article 405).
See also
- Managing Primary Documentation
- Outsourced Chief Accountant
- Primary documents accountant: receiving and checking source documents
- One-Off Accounting Services: Formats and When They Make Sense
- Names for an individual entrepreneur: how to choose one and use it lawfully
- Change of Director of an LLC in Uzbekistan
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