Individual entrepreneur can hire up to 5 employees
Tashkent, Uzbekistan (UzDaily.com) - A government resolution approved the Regulation on the procedure for registering employees hired by individual entrepreneurs with the state tax service.
Individual entrepreneurs can now hire up to 5 employees. Previously, their number was 1-3 people.
In accordance with the Regulation, an individual entrepreneur has the right to hire an employee after opening a bank account.
When hiring an employee, the individual entrepreneur concludes a written employment contract, the work book is not kept by him.
The individual entrepreneur submits an application for tax registration of the employee with the tax authority no later than 3 working days from the date of the conclusion of the contract.
Within 1 business day, the tax authority issues an employee registration card. The individual entrepreneur pays income tax and social tax for the employee.
In the event of a temporary or complete termination of the activity of an individual entrepreneur, tax accrual is suspended on the basis of a notification sent to the tax authority.