Rotational Work in Uzbekistan: Documentation, Pay and Allowances

Documentation: who may be sent on rotation

The rotational nature of the work, the working and rest schedule and compensation are set out in the employment contract: the Labor Code requires the schedule to be stated if it differs from the general one, and the nature of the work if it is special (Article 104). On site, employees live in rotation camps built by the employer or in dormitories and other housing paid for by the employer (Article 465).

• employees under eighteen may not be engaged in rotational work;
• nor pregnant women;
• nor one of the parents (guardian) of a child under three;
• nor persons for whom it is medically contraindicated (Article 466).

Length of a rotation

A rotation is the total period including work on site and rest between shifts. It may not exceed one month; in exceptional cases set by a collective agreement, it may be extended to three months at specific sites (Article 467).

Daily work on rotation is capped at twelve hours, and daily rest including the meal break must be at least twelve hours. Shifts longer than eight hours require two breaks (Article 469).

Working-time records and the schedule

• summarised working-time accounting is used over a month, quarter or another period of no more than twelve months (Article 468);
• the accounting period covers work on rotation, travel time from the employer or assembly point to the site and back, and rest time in that period;
• the employer must record each rotational employee's working and rest time by month and for the whole accounting period;
• the schedule is approved in agreement with the trade union committee and communicated to employees at least two months before it takes effect (Article 469);
• travel days are not counted as working time and may fall on rest days between rotations;
• overtime within the schedule is compensated with rest days between rotations: their number equals the hours worked in excess divided by the standard working day;
• work beyond the schedule for the accounting period is overtime and is paid under Article 262 (Article 470).

What pay consists of

Pay for rotational employees includes pay for work during the rotation, pay for additional rest days between rotations for overtime, the rotation allowance and other payments provided for by law (Article 472).

Each rest day between rotations granted for overtime is paid at the daily tariff rate or the daily portion of salary, unless a collective agreement, local act or employment contract sets a higher rate.

For scheduled travel time and delays due to weather or the carrier's fault, compensation is paid based on the average daily rate calculated from the previous month's wages. In areas with regional coefficients, those coefficients apply as established.

The rotation allowance

For each calendar day on site during the rotation and for actual travel days, rotational employees receive a rotation allowance instead of per diems (Article 472).

The minimum is set in Article 288: at least fifty percent of the minimum wage per month. A collective agreement, local act or agreement between the parties may set more, but payments above the Article 288 amounts are taxable. For budget-funded organisations the amount and procedure are set by the Cabinet of Ministers; for other employers — by the collective agreement, a local act agreed with the trade union, or the employment contract.

Taxes and annual leave

• compensation within statutory norms paid to an employee whose work is done on a rotational basis is excluded from aggregate income (Article 369(9) of the Tax Code);
• rotation allowances above statutory norms are employment income subject to PIT (Article 373(5));
• amounts at the tariff rate or salary for scheduled travel days and travel delays are also employment income (Article 373(6));
• pay for rest days granted for excess hours under rotational work is likewise a compensation payment within employment income (Article 373(10));
• annual leave is granted after the rest days between rotations have been used; if leave ends during rest days between rotations, the employee may, with consent, be temporarily transferred, given unpaid leave or moved to another rotation shift (Article 471).