Uzbekistan adopts the Law "On employment of the population"
23/10/2020 12:29
Uzbekistan adopts the Law "On employment of the population"
23/10/2020 12:29
Tashkent, Uzbekistan (UzDaily.com) -- In order to regulate relations in the field of employment of the population, the Law of the Republic of Uzbekistan "On employment of the population" was adopted.
Employment is the activity of citizens, not prohibited by law, related to the satisfaction of their personal and social needs, bringing them earnings (labor income). Several categories of citizens are considered to be employed, including those registered as self-employed persons (Article 4).
According to this law, government bodies develop measures to implement structural, financial, credit, investment and tax policies that ensure the development of the labor market, employment of the population (Article 11) and promote the development of family entrepreneurship, handicrafts, agricultural production on personal subsidiary plots, home work. (article 12).
A separate block of the law is devoted to self-employed persons. Thus, Chapter 8 sets out important criteria related to the self-employed. The status of a self-employed person is obtained by an able-bodied person after notification registration through a special mobile application or the taxpayer’s personal account with the issuance of a matrix barcode (QR code). The self-employed are not entitled to use the labor of hired workers in their activities and to have an employer. In case of non-compliance with these requirements, the status of a self-employed person is lost (article 35).
Article 36 specifies the taxation of self-employed persons. In particular, income received as a result of the labor activity of self-employed persons is not included in the total income of an individual. Only social tax is paid in the amount of at least 50 percent of the base calculated amount, regardless of the actual time worked as a self-employed person. The amount of the tax is completely transferred to the off-budget Pension Fund, based on which the amount of earnings is determined for calculating the pension. Benefits, microcredits, training for self-employed persons are discussed in article 37.
According to the law, persons recognized as unemployed in accordance with the established procedure are entitled to receive unemployment benefits. This allowance is calculated and paid from the first day of registration with the local labor authority as a job seeker. Unemployment benefits are not taxable. The following articles indicate the grounds for the suspension, termination of the payment of benefits (Chapter 11, Article 51).
This law applies to citizens of Uzbekistan, foreign citizens and stateless persons permanently residing in the territory of the republic, as well as foreign citizens involved in labor activities in the Republic of Uzbekistan.
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