Tashkent, Uzbekistan (UzDaily.com) -- The Government resolution approved a regulation on the procedure for paying allowances related to traveling and mobile work.

According to the Regulation, the nature of the work and the size of the allowance for traveling or moving nature of the work are indicated in the employment contract concluded between the employer and the employee.

The allowance for traveling work is established for employees performing work, during which regular business trips are carried out within the territory located outside the settlement where the organization (object) is located with the possibility of daily return to the place of residence or location of the organization, as well as to employees, permanent whose work proceeds along the way.

The allowance for the mobile nature of work is established for employees in order to compensate for the increased costs associated with isolation from a permanent place of residence due to production needs, when the daily return of workers to their place of permanent residence cannot be ensured.

The list of professions and positions of employees, which are established with allowances for the specified types of work, as well as their sizes are established by the employer in agreement with the trade union committee or other representative body of workers and are indicated in the collective agreement.

Moreover, the size of the allowance should not exceed the minimum monthly wage established in the territory of the republic per month.

Also, allowances for traveling and moving nature of works in the amounts not exceeding the established sizes are not subject to personal income tax.