Employment income in Tajikistan for tax residents is taxed at a flat rate of 12%, while non-residents are taxed at 20%.
Local Taxes
There are no local taxes on employment income in Tajikistan.
| Contribution rate | |
|---|---|
| Social Security | 20% |
| Contribution rate | |
|---|---|
| Social Security | 2% |
The payment period for wages shall be established by the employment contract or collective agreement, provided that it may not be less than once every 6 months.
Minimum Wage
Effective September 1, 2025, the minimum wage in Tajikistan is set at TJS 1,000 per month.
There is no mandatory bonus required in Tajikistan.
An employment contract may be terminated by the mutual agreement of the parties or by the unilateral decision of either party, provided that the relevant procedures are followed.
An employment contract may be terminated at the initiative of the employer only for the grounds stipulated in Article 42 of the Labor Code. This shall be carried out after prior notification of no later than 2 weeks to the relevant trade union or other employee representatives.
The employer shall retain the right to terminate the contract in writing no later than a month after receiving the consent of the employees' representatives.
Note: Employers dismissing their employees due to misconduct must follow the relevant procedures for taking disciplinary action against an employee.
The notice period for employees who resign shall at least be 2 weeks, and the notice period for employers who dismiss their employees shall be as follows:
| Reason for dismissal | Notice period |
|---|---|
| Redundancy | 2 months |
| Employee's incompatibility due to their health condition or insufficient qualifications | 1 month |
In the event that the employee is dismissed with notice, they shall be entitled to at least a paid day off per week to look for another job.
An employee has the right to terminate the employment contract without prior notice to the employer in cases where, when concluding the contract, the employer provided incorrect information regarding the working condition or violated their obligation to ensure labor protection and safety at the workplace.
Severance pay equivalent to at least 300% of the employee's average monthly salary must be given in the following circumstances:
| Dismissal | Termination not dependent on either party's will |
|---|---|
| Only when the employee is dismissed for reasons stipulated in Article 51 of the Labor Code | Not required if the termination is caused by the employee's criminal conviction or death |
An employment contract may be concluded with a probationary period, which generally may not exceed 3 months. Periods of temporary loss of working capacity and other periods when the employee was absent from work for valid reasons are not included in the probationary period.
If the employee's performance during the probationary period is negative, the employer has the right to terminate the employment contract no earlier than 7 days after the end of the probationary period.
In any case, for the termination to be valid, the employer must declare the termination after the expiration of the probationary period.
Standard working hours in Tajikistan are subject to a maximum of 8 hours per day and 40 hours per week. For employees working 6-day work weeks, the following shall apply:
| Weekly norm | Maximum duration of daily work |
|---|---|
| 40 hours | 7 hours |
| 35 hours | 6 hours |
| 24 hours | 4 hours |
Unless otherwise permitted by Law, the duration of daily working hours on the eve of non-working holidays shall be reduced by no less than an hour.
During the working day, employees must be given breaks for rest and meals no later than 4 hours after the start of work. These breaks are unpaid and shall not be included in the employee's working time, and their duration should not exceed 2 hours.
In addition to breaks for rest and meals, employed mothers with a child under 1.5 years of age shall be entitled to a paid nursing break of at least 30 minutes every 3 hours for each child. The duration of each break shall be at least an hour if taken for multiple children.
Nursing breaks can be taken, at the employee's request, along with their normal breaks or in cumulative form at the beginning or ending of a work shift, i.e. with a reduction in working time.
Note: Nursing break shall also apply to fathers or other legal representative taking care of the child without mothers.
Overtime may be used in exceptional cases with the employee's consent, on the basis and in the manner established by the employer in agreement with the employees' representatives.
Overtime work shall not exceed 4 hours, or 2 hours in jobs with difficult or harmful working conditions, within a 2-day period and it shall not exceed 120 hours per year.
Each hour of overtime work performed by the employee must be paid at least double their normal rate.
Employees shall be entitled to a daily rest of at least 12 consecutive hours and weekly rest that varies depending on their work week regime.
| Employees working 5-day work week | Employees working 6-day work week |
|---|---|
| 2 days off per week | 1 day off per week |
The general day off for employees shall be a Sunday, with the other day off for employees working 5-day work week being determined in accordance with the organization's schedule, provided that the days off are given consecutively.
Working on weekly rest days are generally prohibited unless the employee representatives have consented to it on the grounds provided by the Labor Code. Employees working on their rest day shall be compensated, at their request, by granting another day off or by paying the employee double their normal rate.
Employees are generally entitled to rest on public holidays unless the work are deemed necessary in accordance with Article 89 of the Labor Code. There are 15 days of public holidays in Tajikistan for 2025.
| Holiday | Date |
|---|---|
| New Year's Day | January 1 |
| International Women's Day | March 8, 10 |
| Navruz Holiday | March 21–24 |
| Idi Ramazon | March 30–31 |
| Labor Day | May 1 |
| Victory Day | May 9 |
| Idi Qurbon | June 6 |
| National Unity Day | June 27 |
| Independence Day | September 9 |
| Constitution Day | November 6 |
Work on rest days and during holidays shall be compensated, at the employee's request, by granting another day off or by paying the employee double their normal rate.
Employees shall generally be entitled to at least 24 days of paid annual leave, with additional leave being afforded to certain employees depending on the conditions and nature of their work, age, length of service, health and other circumstances.
Employees shall become entitled to take their annual leave in their first year of service after working at least 11 months, with earlier leave being allowed in cases provided in Article 104 of the Labor Code. Unless otherwise exempted by Law, leave shall be granted in proportion of the days worked in the year, but not less than 14 days.
The time and sequence for granting annual leave shall be determined in accordance with the relevant agreements, internal regulation and the leave schedule agreed to by the relevant parties.
In exceptional cases where granting an employee full leave in the current year may have an adverse effect on the smooth operation of the organization, with the employee's consent, their leave may be fully or partially transferred to another year.
Note: It is prohibited to not grant work leave for 2 consecutive years.
During the period of examination in a medical institution, an employee who must undergo such examination shall retain their monthly salary.
Pregnant employees shall be entitled to 70 calendar days of pre-natal leave and 70 calendar days of post-natal leave. In the case of complicated childbirth, post-natal leave shall be increased to 86 calendar days and in the case of multiple births, it shall be increased to 110 calendar days.
There are no stipulations of paternity leave in the Labor Code, though employed fathers may be entitled to up to 7 calendar days of unpaid leave in the event of childbirth.
After the end of their maternity leave, the employee may request for childcare leave until the child reaches 1.5 years of age, during which period the employee shall be paid from state social insurance funds.
Furthermore, employees may also be entitled to unpaid childcare leave until the child reaches 3 years of age. This leave may apply, at the parent's choice, to either the mother or the father of the child, or other members of the family actually taking care of the child.
During the unpaid childcare leave, the employee shall retain their job/position until the child reaches 3 years of age. The period of unpaid childcare leave shall be included in the employee's total length of service, without interruption.
| Leave | Paid/Unpaid | Duration | Note |
|---|---|---|---|
| Creative Leave | Paid | - | For employees to carry out dissertation work, writing textbooks and other relevant cases provided by Law. |
| Social Leave | Paid | - | For employees to partake in creative activities, during pregnancy and childbirth, and for childcare and education. |
| Unpaid Leave | Unpaid | Varies |
This leave can be taken due to family circumstances and other valid reasons, including marriage and bereavement. The duration of leave shall be agreed between the relevant parties, provided that the limits under Article 116 of the Labor Code are observed. |
Slasify is a one-stop platform offering Global Payroll, Employer of Record (EOR), and HR Outsourcing functions for the remote working generation. Our proven track record with Forbes Top 100 Companies and dedication to Diversity, Equity and Inclusion (DEI) make us your ultimate payroll partner. Join us on a global HR journey, where we cater to your needs across 150+ countries and unlock HR solutions tailored to you—Book a free consultation now!