According to the new regulations, until January 1, 2030, a unified insurance contribution rate of 12% is established for all enterprises in the sewing and textile industry, calculated from 40% of the average monthly wage. The minimum income tax rate for employees in these sectors is set at 1% of the average monthly salary.
For example, starting from January 1, 2026, entrepreneurs will pay an insurance contribution of 12% of 40% of the average monthly wage for one worker, which amounts to 2,115.5 soms. The income tax will be 1% of the average monthly income, which is 440.7 soms. In total, the overall amount of mandatory payments for one employee will be 2,556.2 soms.
