A number of changes are proposed in Uzbekistan in the social and pension spheres. Starting from 2027, reduced working hours with the maintenance of the average earnings level are planned for women aged 55 and men over 60. This initiative is part of a presidential decree project concerning the reform of the pension system.
Furthermore, the project affects the status of self-employed citizens, providing for the introduction of a fixed procedure for paying the social tax. Self-employed individuals will be allowed to make these payments in installments throughout the year. Ten percent of the paid social tax will be directed to the State Social Insurance Fund, whose funds will allow for the payment of temporary disability and maternity benefits.
Currently, 2.8 million self-employed people are registered in the country, of whom about 800 thousand, or 30%, voluntarily made pension contributions. Currently, a self-employed person can pay one basic calculation unit amounting to 412 thousand soms to receive one year of service for pension assignment; in the future, these payments will become mandatory.
Abolition of Social Tax Benefits
The project also provides for the cessation of granting social tax benefits to new enterprises and organizations. Existing benefits are scheduled to be abolished by January 1, 2030. Currently, the standard rate for employers is 12%, but some companies benefit from reduced rates or tax exemption. The Ministry of Economy and Finance reported that based on 2025 results, social tax benefits were granted to over 65 thousand enterprises totaling 3.2 trillion soms, with some of them being fully exempt from tax or paying at a 1% rate.
The Ministry of Economy and Finance is obliged to submit amendments to the Tax Code and laws on state and funded pension provision by December 1, 2026.
Launch of the 'Pensiya' Mobile Application
Separately, the creation of a mobile application named 'Pensiya' is planned. This application will allow citizens to carry out state pension services remotely, as well as check their income and service time, calculate the estimated pension amount, and manage their pension savings. The launch of this application is scheduled for April 2027.
As part of the reform, the gradual increase in retirement age has also been announced, which will increase annually by three months starting from 2028. By 2039, the retirement age should reach 63 years for men and 58 years for women. In parallel, the minimum required service period for receiving a pension is planned to increase from seven to fifteen years by 2034. From 2027, the earning period considered when assigning a pension in Uzbekistan will be gradually expanded to twenty years, excluding 10% of the period with the lowest incomes. Additionally, the state will begin to support voluntary pension savings.