Question 1

How is sick leave calculated in Uzbekistan?

Accepted Answer

The benefit is calculated based on the average daily earnings for the last 12 months (annual income / 365) and work experience. Under 2 years — 60% of daily earnings, 2 to 5 years — 80%, over 5 years — 100%.

Question 2

Who pays for sick leave?

Accepted Answer

The employer covers the first 2 working days of illness from their own funds. Starting from the 3rd day, the payment is made by the Social Insurance Fund (SSF). An officially issued sick leave certificate is required to receive the benefit.

Question 3

Is sick leave benefit subject to tax?

Accepted Answer

Yes, the temporary disability benefit is personal income and is subject to NDFL at a rate of 12%, including 0.1% INPS.

Question 4

Does work experience affect the benefit amount?

Accepted Answer

Yes. Work experience is the key factor: under 2 years you receive 60% of average earnings, 2 to 5 years — 80%, over 5 years — 100%. Total work experience is counted, not just with the last employer.

Question 5

What is needed to receive sick leave benefit?

Accepted Answer

A sick leave certificate (incapacity certificate) issued by a medical institution is required. The employee submits it to the employer, who then forwards the information to the Social Insurance Fund for payment.

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Sick Leave in Uzbekistan: 2025 Coefficients

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