lheThe rate of the single social payment for micro firms, small businesses and farms reduced to 15%

From January 1 2015, the rate of single social payment in Uzbekistan for micro and small enterprises, as well as farms will be reduced from 25% to 15%. For other taxpayers the rate of single social tax is amounted 25%.

This was provided by the decision of the President of the Republic of Uzbekistan "On the forecast of macroeconomic key indicators and parameters of the State Budget of the Republic of Uzbekistan for 2015" from December 4, 2014.

The sum of the single social payment distributed between state trust funds and the Federation Council of Trade Unions of Uzbekistan from the wage fund in accordance with the established procedure in the following sizes:

according to micro and small enterprises, as well as farms:

- to the Pension Fund - 14.8%
- to the State Employment Promotion Fund - 0.1%
- to the Federation Council of Trade Unions of Uzbekistan - 0.1%

other payers:

- to the Pension Fund - 24.8%
- to the State Employment Promotion Fund - 0.1%
- to the Federation Council of Trade Unions - 0.1%

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