YAMT and tax base: automatic monitoring launched — what will be checked now for each employer

The new monitoring system automatically compares data in YAMT (my.mehnat.uz) and the tax database. Discrepancies are recorded in real time. Employers who do not manage to put their documents in order risk facing an audit and a fine.

What happened?

Government authorities have integrated the Single National Labor System (YAMT) with the tax database. Now both systems exchange data in an automated mode and reconcile with each other. The program detects cases when records in the two systems do not match. This is not a future measure — the system is already working. Tax authorities and the Ministry of Labor receive automatic signals about discrepancies for each company.

What exact errors does the system find?

Each of these cases is a ground for an administrative investigation. In practice, this means summoning the manager, requesting documents, and a potential fine. It is important to understand: the system does not "wait" for an audit. It runs constantly in the background. Even a single mismatched employee generates a signal to the tax authority. It is better to find the error yourself before the system does.

What does the law require?

Labor Code of the Republic of Uzbekistan, Article 25

The employer is obliged to timely register labor contracts, as well as changes and additions to them, in the interagency software and hardware complex "Single National Labor System" (YAMT) in the manner established by the Cabinet of Ministers.

The key word is "timely". Retroactive registration or a missed termination of a dismissed employee's contract is already a violation that is now detected automatically.

How can an employer check themselves right now?

It is recommended to run a short self-check using the following checklist:

• Are all active employees registered in YAMT with up-to-date contracts?
• Are the contracts of dismissed employees closed in YAMT?
• Do the amounts of accrued salaries in accounting match the data in tax reports?
• Are there any employees who were paid a salary but whose contract was not registered?
• Have part-time workers, employees on probation, and temporary staff been verified?

Global experience: why do consulting companies publish such articles?

Leading accounting and consulting firms worldwide have long made content marketing part of their business model. Their logic is simple: a client who is explained a risk before getting into trouble becomes a loyal client forever. Articles about changes in legislation are read exactly by those people who need professional help. This is not advertising — it is trust. Systematic publication of analyses of new regulations and changes in the tax and labor legislation of Uzbekistan allows learning about risks early.

When should you contact a specialist?

If a company has more than 10 employees and there is lack of confidence in the relevance of all contracts in YAMT, if there were dismissals or hirings in the last 6 months, if there are part-time employees, civil law contracts, or external part-timers, and the accountant manages everything independently — this is a signal for a professional audit of HR documents and reconciliation with YAMT. The price of the issue: a few hours of a specialist's work versus a potential fine and stress.

"Gray" salary: what exactly threatens the employer

YAMT monitoring is not the only control tool. In parallel, the state is strengthening liability for paying salaries "in envelopes". Let us analyze the schemes and consequences.

Black and gray schemes: what is the difference?

Under the black scheme, the entire salary is paid in cash, the employee is not officially registered anywhere — both labor and tax laws are violated simultaneously. Under the gray scheme, a contract exists, but it specifies the minimum salary, and the rest is paid in cash. The main violation here is the underestimation of the tax base. Mandatory deductions from each payment: the employer must withhold 12% PIT and accrue 12% social tax at their own expense. If this is missing, the tax authority will recalculate the amounts based on the actually paid funds, not the official salary.

What will the tax authority recalculate if a scheme is detected?

PIT + social tax: The additional assessment is calculated from the actually paid amount. Sources include bank statements, payroll sheets, and digital traces in systems.

Late payment interest: At the Central Bank rate of 13.5% — about 0,045% for each day of delay (approx. 16% per annum). On large amounts, the debt grows like a bank loan.

Fines — specific figures

Fines are calculated in base calculation quantities (BCQ). From August 1, 2025, 1 BCQ = 412,000 UZS.

Failure to register an employee — a fine under Art. 49 of the AoC on the manager personally.

Underestimation of the tax base — 20% of the unpaid tax amount (Art. 223 of the Tax Code).

Late submission of reports — up to 10% of the tax amount (Art. 167–168 of the Tax Code).

From July 19, 2026 — fines under Art. 174 of the AoC for tax evasion have been more than doubled. Cases are now considered by a special department of the General Prosecutor's Office.

Criminal liability — in case of significant evasion, Art. 184 of the Criminal Code of the Republic of Uzbekistan applies.

Important: all sanctions are applied simultaneously — additional assessment, interest, company fine, and administrative fine on the director. Not "or", but "and".

A real court case

An enterprise in the Tashkent region in 2022–2023 paid an employee the minimum salary during forced downtime instead of the average earnings required by the Labor Code. The monthly difference was about 1.9 million UZS. Following the trial, 39,348,007 UZS was recovered from the employer — back pay, compensation for downtime, and interest, plus 400,000 UZS for moral damages. The decision was immediately sent for enforcement.

A new risk: an unauthorized entry in the employment log

With the spread of the my.mehnat.uz system, a new type of violation has appeared: employees discover organizations in their electronic employment log where they have never worked. The scheme involves a company registering a person to receive subsidies, then "dismissing" them. For the employer, this means a fine under Art. 46-2 of the AoC for using personal data without consent — 50 BCQ (20.6 million UZS). In case of intent and group actions — Art. 141-2 of the Criminal Code: a fine of 100–150 BCQ or imprisonment for up to 2 years.