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Hiring in Tajikistan

Hiring employees compliantly in Tajikistan means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in Tajikistan so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in Tajikistan; or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Need assistance hiring in Tajikistan? Contact us about our International EOR  Service

Labor Laws in Tajikistan

Employment laws in Tajikistan are uniquely suited to the country’s way of life, and crucial to understand if you want to employ local talent in this country. Get the details on Tajikistan employment laws and Tajikistan policies here.

Employee Probation Period

  • Probation period can not exceed 3 months.

Annual Leave in Tajikistan

  • The length of main annual minimum leave shall make 24 calendar days.
  • Employees working in one sphere or organization for a lengthy period of time are granted additional leave with the length of up to 10 calendar days.
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Holidays in Tajikistan

Tajikistan celebrates ten national public holidays as well as additional public holidays that vary by state:

New Year’s Day 1st January
International Women's Day 8th March
Nowruz 21st to 24th March
Labor Day 1st May
Victory Day 11th May
Eid al-Fitr  
Day of National Unity 27th June
Eid al-Adha  
Independence Day 9th September
Constitution Day 6th November

 

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Maternity Leave Tajikistan

  • In Article 164, the Labor Code provides that women shall be granted a maternity leave of 70 calendar days before delivery and 70 calendar days after delivery.
  • In the case of difficult delivery, the duration can be extended up to 86 days and in giving birth to two or more children, it can be extended up to 110 calendar days.

Sick Leave in Tajikistan

  • Employees are obliged to inform their employer about any sickness requiring an absence from work and the expected duration of this absence as soon as possible (generally the first day of the sick leave). 
  • When an employee is absent due to illness for three consecutive days, they are required to provide proof of medical consultation upon returning to work.

Working Hours in Tajikistan

  • The length of daily working time (shift) cannot exceed:
    • 8 hours for regular working environment
    • 6 hours for persons with disabilities
  • In the case of a six-day working week the length of daily work cannot exceed:
    • 7 hours - if the weekly norm is 40 hours
    • 6 hours - if the weekly norm is 35 hours
    • 4 hours – if the weekly norm is 24 hours

Overtime in Tajikistan

  • It shall be prohibited to work overtime in case of 12 hour shift and also the works with especially severe and harmful conditions.
  • Overtime cannot exceed within two days continuously: - 
  • Two hours for works with severe or harmful conditions
  • four hours for other works
  • Overtime for every employee shall not exceed 120 hours a year.

Termination of Employment in Tajikistan

  • Labor contract can be terminated in the following cases:
    • by the mutual agreement of parties
    • by the initiatives of the Employee
    • by the initiatives of the Employer
    • after its expiration
    • in circumstances beyond the control of parties
    • transfer of Employee to another job (position) based on his/her selection or appointment to another position (post), which excludes the possibility of continuation of the labor contract, except the cases envisaged by the legislation of the Republic of Tajikistan. 
  • The labor contract termination is documented by a document issued by the Employer except the cases when it is terminated due to death of the Employer or the court declares the Employer – individual entity, home worker and domestic workers to have died or missing.
  • The Employer is obliged to inform the Employee in writing about the termination of labor contract signed for indefinite period
  • During the notification period, the Employee has the right to be absent in work not less than one day a week by holding his/her full salary to search another job. 
  • By the agreement of parties, the labor contract can be terminated for the outlined reasons before the end of notification period by providing compensation equal to not less than average daily remuneration for the everyday remaining until the end of this period. 
  • The Employer is obliged to inform the relevant authorized public entity on labor and employment about the upcoming (expected) dismissal of staff by outlining their specialty, professional degree and salary size within the timelines defined by the legislation of the Republic of Tajikistan.

Notice Period in Tajikistan

  • Employees' can terminate an employment contract by giving a 2 weeks' notice period.
  • Employers can terminate an employment contract by either giving a 2 months notice period (in case of liquidation or organizational restructuring) or 1 month notice period (in case of lack of qualification or poor performance).

Severance in Tajikistan

  • The employee is paid a one-time severance pay upon termination of the employment contract: at the initiative of the employer and in circumstances beyond the control of the parties.
  • The amount of the severance pay cannot be lower than the size of the employee’s three average monthly salaries.

Tajikistan Salary and Wages

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13th/14th Month Salary in Tajikistan

  • No
  • There is no statutory requirement to pay the 13th or the 14th month salary.
  • Employees receive a generous leave of 24 days.
  • There is no evidence that it is customary to give bonuses.
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Income Tax in Tajikistan

  • Non-resident individuals are taxed on their Tajikistan-source income. 
  • Taxation is primarily administered through withholding; however, in certain limited instances, non-resident individuals are required to make a self-assessment. 
  • Under certain conditions or where provisions of a double tax treaty (DTT) are available, non-resident individuals may be exempt from taxation in Tajikistan. 
  • The taxable income of a resident at the main place of work in excess of the amount of personal deduction is taxed at a rate of 12%.
  • Employment income of non-residents is taxable at 20%.
  • Other taxable income is taxed at a rate of 15% without deductions, except for the social tax for the insured person.
Income Tax Rates
Income Tax Rate (Residents) 12%
Employment Income tax rate (Non-residents) 20%
Other Taxable Income 15%
  • Simplified taxation is applicable for individual entrepreneurs if their gross annual income does not exceed 1 million Tajikistan somoni (TJS). 
  • Under this regime, individual entrepreneurs are subject to tax at a rate of 5% or 6%, unless otherwise established by the tax code
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Social Security in Tajikistan

  • Individuals are required to pay social tax, which is 2% of the salary. 
  • The employer is obligated to withhold and make social tax payments assessed on the same tax base at the rate of 20%. 

Contribution

Group 1083

Social Tax

Employer Group 1083 20%
Individuals Group 1083 2%

Self Employed

Group 1083

20%

Immigration Tajikistan

  • Any foreign citizen who plans to live and work in the Republic of Tajikistan will need to obtain a working visa. 
  • The same goes for any family members who plan to travel with them. 
  • In addition to the working visa, foreign employees will also need to obtain a work permit before they can officially begin their job. The requirements to obtain a Tajikistan visa follow:
    • A passport that has at least two blank pages and three months of validity
    • A signed employment contract with a company based in Tajikistan
    • A letter of invitation from the applicant’s employer
  • In Tajikistan, working visas are valid for an initial period of up to three months. Once those three months pass, foreign employees can get a visa extension on the basis of their work permit.
  • A working visa, or M visa, lets the holder travel to Tajikistan to work for a locally registered company.
  • An investment visa, or Type C visa, grants entry to the heads or representatives of foreign companies who are investing in Tajikistan’s economy.
  • Business visa, also called a K visa, allows the holder to travel to Tajikistan for short-term business purposes.
Need assistance hiring in Tajikistan? Contact us about our International EOR  Service
Type of Visa/Permit Documentation Validity Eligibility
Working Visa (M Visa)
  • A passport that has at least two blank pages and three months of validity
  • A signed employment contract with a company based in Tajikistan
  • A letter of invitation from the applicant’s employer

3 months

  • Any foreign citizen who plans to live and work in the Republic of Tajikistan will need to obtain a working visa. 
Investment Visa (Type C)
  • a covering letter from the company/firm
  • the letter from the State Committee for Investment and State Property Management of the Republic of Tajikistan.
  • A passport that has at least two blank pages and three months of validity

Maximum

2 years

  • An investment visa, or Type C visa, grants entry to the heads or representatives of foreign companies who are investing in Tajikistan’s economy.
Business Visa (K)
  • A covering letter from representations of the foreign companies, organizations and the legal persons irrespective of their form of ownership and letter of invitation from the company or organization based in the Republic of Tajikistan.
  • A passport that has at least two blank pages and three months of validity
  • A competed application form
1 month (extendable)
  • Business visa, also called a K visa, allows the holder to travel to Tajikistan for short-term business purposes.
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Value Added Tax (VAT) in Tajikistan

  • VAT is generally assessed on taxable turnover, which includes goods and services. 
  • The current VAT rate is 15%. 
  • Individual entrepreneurs and non-residents, in certain cases, are required to register as VAT payers when the established threshold of taxable turnover exceeds TJS 1 million for the preceding 12 month period

VAT

Standard Rate

Group 1083

15%

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Mandatory Benefits in Tajikistan

  • These are mandatory benefits as postulated by law
  • These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, notice period, and severance pay
  • Statutory benefits also include social security benefits
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Mandatory Benefits overview

  • Probationary period

  • Annual Leave

  • Public Holidays

  • Maternity Leave

  • Sick Leave

  • Overtime Pay

  • Notice period

  • Severance Pay

  • Social Security Benefits

Payments And Invoicing

  • Tax agents are obligated to report on withheld income tax at the source of payment not later than the 15th day of the month following the reporting month.
  • The following individuals are required to file tax returns before 1 April of the year following the taxable year: 
    • individuals who have income that is not taxed at the source, individuals who have foreign bank accounts, and certain other individuals as may be required by the law. 
  • In general, withholding agents are required to report and make withholdings from the payments to individuals. Payments by the tax agents are due by the date of reporting.

Payroll Accrual in Tajikistan

Country Accruals Additional Information

Social insurance 25.00%
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Description

Individuals are required to pay social tax, which is 1% of the salary. The employer is obligated to withhold and make social tax payments assessed on the same tax base at the rate of 25%. Individual entrepreneurs are taxed at the rate of 20% of income

Payroll Accruals Additional Information

    Employment Accruals
Annual Leave The length of main annual minimum leave shall make 24 calendar days. This equals 6.57% (24/365 days) of annual income
Maternity Leave In Article 164, the Labor Code provides that women shall be granted a maternity leave of 70 calendar days before delivery and 70 calendar days after delivery. This equals 38.35% (140/365 days) of annual income
Sick Leave Employees are obliged to inform their employer about any sickness requiring an absence from work and the expected duration of this absence as soon as possible (generally the first day of the sick leave).When an employee is absent due to illness for three consecutive days, they are required to provide proof of medical consultation upon returning to work. This equals 0.82% (3/365 days) of annual income
Overtime It shall be prohibited to work overtime in case of 12 hour shift and also the works with especially severe and harmful conditions.Overtime cannot exceed within two days continuously: -
  • Two hours for works with severe or harmful conditions
  • four hours for other works
  • Overtime for every employee shall not exceed 120 hours a year.
Overtime is paid at an additional 72.5 TJS
Severance The employee is paid a one-time severance pay upon termination of the employment contract: at the initiative of the employer and in circumstances beyond the control of the parties. The amount of the severance pay cannot be lower than the size of the employee’s three average monthly salaries. This equals 25% (3/12 months) of annual income
Social Security The employer is obligated to withhold and make social tax payments assessed on the same tax base at the rate of 25%. This equals 25% of annual income

Accrued Benefits in Tajikistan

Christmas Bonus % 0%
Christmas Bonus Over Vacations % 0%
Severance per Year%

No statutory severance pay

0%
Vacations %

The length of main annual minimum leave shall make 24 calendar days (6.59% of annual salary)

6.59%
Notice %

Employees are entitled to 20 day notice period for one year of service or more (5.49%)

5.49%
Christmas Bonus Over Notifications % 0%
Vacations Plus % 0%

Total percentage of Salary (yearly)

The total employment accruals as a percentage of salary per anum are equal to 14.92%

14.92%

Why use Global Expansion to hire in Tajikistan

Establishing a branch office or subsidiary in Tajikistan can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because Tajikistan labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by Tajikistan law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into Tajikistan. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our Tajikistan Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.

 

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