On 13 November 2014, Senate of Oliy Majlis of Uzbekistan approved a stat ebudget and main directions of tax and budget policy for 2015.

According to these documents, the rate of the single social payment for microfirms and small enterprises, as well as farms will be cut from 25% to 15%.

The Ministry of Labour and Social Welfare of Uzbekistan said that this step will allow legalize work place and strengthen social protection of employees.

Currently, in some industries, for example catering and trade, can be observed situation, when several tens of people work for the company, but only 3-4 of them are legally registered. At the same time, unregistered employees are not socially protected. The employers can fire them at any time and do not pay for their services. The employers do not pay social payments and fees to pension funds. In the result, the employees will not have enough experience at retirement and they will receive minimal pension.

Reduction of the single social payment will allow legalize jobs due to decreasing of tax burden. This measure will allow enterprises to keep significant volume of resources at their accounts and use them to payment of salaries of their employees.

It will be advantageous for employers to register employees in line with the labour legislation of Uzbekistan and pay taxes and payments. At the same, the employees will be socially protected.