Presidential Resolution No. PP-355: social tax for non-working relatives at 12% of the minimum wage, paper documents accepted by the Pension Fund until 2027

From 2027, people with official income will be able to pay social tax for non-working family members so that they build up a record of service. The Pension Fund is moving to electronic document intake, and some pensions will be granted without an application. The resolution has been adopted and its provisions take effect in stages.

The President signed Presidential Resolution No. PP-355 of 28 September 2026. Some measures apply from 1 October and 1 November 2026, and most from 1 January 2027.

Service record for non-working relatives

From 1 January 2027, people with official income may voluntarily pay social tax each month for non-working members of their family:

• The rate is 12% of the minimum wage, or 163,200 soums a month
• The payments count towards the family member's record of service

Service under civil law contracts and early retirement

• From 1 October 2026, people working under civil law contracts who pay social tax at the rate set for the self-employed (1 BCV a year) are automatically credited with one year of service
• From 1 November 2026, people registered as unemployed because their employer downsized or was liquidated may receive an old-age pension 2 years early

A paperless Pension Fund

• From 1 January 2027, the Fund stops accepting documents and information on paper
• From the same date, survivor's pensions will be granted without an application; recipients may opt out
• A "My Pension" service will launch on the Single Portal of Interactive Public Services, where people can check their record of service, salary and expected pension
• From 1 November 2026, pensioners will be able to open a bank card remotely using Face ID
• From 1 January 2027, the rules for counting service and earnings when recalculating disability pensions will change

Archives of liquidated companies

By 1 April 2027, the Uzarchive agency must accept, free of charge, accounting and other records of liquidated companies that were never deposited in an archive.

What this means in practice. If a spouse or another relative in your family does not work and has no record of service, from 2027 you can pay 163,200 soums a month for them and build up service towards a future pension.

Those close to retirement should check their record of service and salary data in advance. If a former employer has been liquidated, find out whether its records have been deposited in an archive: without them, it will be harder to prove service for those years.

Photo: bluesbby, Wikimedia Commons (CC BY 2.0)