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Decree of the Ministry of Finance and State Tax Committee (registered MU of 19.02.2015 № 2095-3) amended the Regulations on the procedure of calculation and payment of the unified social tax with the introduction of the minimum size of a unified social payment (USP).

It has been clarified, that the newly created small businesses are not subject to the provisions of this Regulation within 6 months from the date of their state registration.

In this case, these business entities are required to start paying the USP taking into account its minimum size in the month following that in which expired six months from the date of state registration.

If the newly created small business is engaged in the construction of objects for their own needs, then it pays the USP taking into account its minimum size from the month following the month when 6 months have elapsed from the date of approval of the certificate of acceptance of the finished object or a year has passed since its registration.

This innovation allows the newly established micro and small enterprises within the specified period to pay the USP on the actual income in the form of wages - regardless of the established rate of minimum wage and actual worked days of workers in the enterprise. Thus, in this period the enterprise will not make additional USP that will allow them to be more efficient and cost effective.

Changes also differentiated minimum rates for USP payers. Now USP payers calculate it in the manner prescribed by the Tax Code, as established by the Decree of the President of Uzbekistan for the corresponding year rate, but not less than: 50% of the minimum wage (MW) per month for each employee (59 200 sum.) for farms; 65% of the minimum wage per month per employee (76,960 soums.) for micro and small enterprises (excluding farms); 1 minimum wage per month per employee (118 400 sum.) for other USP payers.

In addition, the requirement to summarize the value of the minimum size of the USP for each month of the reporting period to calculate it for the period as a whole has been excluded.