Question 1

What is gross vs net salary?

Accepted Answer

Gross is the salary accrued before tax deductions. Net is the amount the employee actually receives after PIT and INPS are withheld. In Uzbekistan, most employers negotiate a net amount, though the employment contract is formally written in gross.

Question 2

What are PIT and INPS?

Accepted Answer

PIT (Personal Income Tax) is the income tax withheld at 12% of gross. INPS is the individual pension savings contribution at 0.1% of gross. Both are deducted from the employee's salary.

Question 3

What is social tax and who pays it?

Accepted Answer

Social tax is paid by the employer on top of the employee's gross salary. The rate is 12% for public-sector and 25% for private-sector organizations. For example, for a gross of 5,000,000 UZS, a private employer pays an additional 1,250,000 UZS in social tax.

Question 4

How does the calculation differ for public vs private organizations?

Accepted Answer

The only difference is the employer's social tax rate: 12% for public-sector, 25% for private-sector. Employee deductions (PIT and INPS) are the same in both cases.

Question 5

How do I convert net to gross?

Accepted Answer

Select the "Net → Gross" mode and enter the desired take-home amount. The calculator will determine what gross salary to specify in the employment contract so the employee receives exactly that net amount after all deductions.

Salary Calculator gross / net

Payroll Taxes in Uzbekistan

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