From 1 September the minimum wage is 1,360,000 and the BCA 440,000 soums: recalculated thresholds and fines for accountants
Under Decree PF-115, from 1 September 2026 the minimum monthly wage is 1,360,000 soums and the base calculation amount (BCA) is 440,000 soums. Thresholds tied to the BCA have changed too: the threshold for switching to the general tax regime is 5.28 billion soums, and the fine for filing a tax return late is 1,320,000 or 4,400,000 soums.
Presidential Decree No. PF-115 of 23 June 2026 set the following amounts from 1 September 2026:
| Indicator | Before 1 September | From 1 September |
|---|---|---|
| Minimum wage, per month | 1,271,000 soums | 1,360,000 soums |
| Base calculation amount (BCA) | 412,000 soums | 440,000 soums |
The BCA is the unit used to calculate fines, state duties, thresholds and other payments. So when it changes, every amount written as "N times the BCA" changes automatically.
Amounts tied to the BCA: new values
The amounts below were calculated by multiplying thresholds based on official sources cited on this site by the new BCA (calculation by the author):
| What | Basis | Calculation | New amount |
|---|---|---|---|
| Threshold for switching to the general tax regime (becoming a VAT payer) | 12,000 times the BCA (Decree PF-100) | 12,000 × 440,000 | 5,280,000,000 soums |
| Fine for filing a tax return late: microfirm, small enterprise, individual | 3 times the BCA | 3 × 440,000 | 1,320,000 soums |
| Fine for filing a tax return late: official of another legal entity | 10 times the BCA | 10 × 440,000 | 4,400,000 soums |
| Fine on an official for paying wages in a prohibited form ("in an envelope") | 10–15 times the BCA (Code of Administrative Liability, Article 175^4) | 10–15 × 440,000 | 4,400,000 – 6,600,000 soums |
What should an accountant check?
The list below is compiled by the author:
- Wages. From September, compare the wages accrued to employees with the new minimum wage (1,360,000 soums).
- Contracts. If an employment contract, internal regulation or collective agreement states an amount as "N times the minimum wage" or "N times the BCA", calculate it with the new amount from September.
- Turnover. A company paying turnover tax should keep comparing its year-to-date turnover with the new threshold (5.28 billion soums).
Example (compiled by the author, hypothetical figures). "Ziyo print" LLC pays turnover tax. By the end of October its year-to-date turnover reached 4.9 billion soums. That leaves 380 million soums to the threshold (5,280 − 4,900). With average sales of 450 million soums a month, the threshold will be exceeded as early as November. The accountant warned the director in advance and has already started preparing for VAT accounting (e-invoices, input VAT documents).
Official source
- Gazeta.uz: Pensions and benefits rise from 1 July, wages and stipends by 7% from 1 September (23.06.2026, in Uzbek)
- Kun.uz: Wages and stipends to rise from 1 September (26.08.2026, in Uzbek)
For information only; check the official text at the source.