Continuous training and professional development are among the most important strategic investments for any modern organization. A well-structured learning system strengthens employees’ skills, fosters innovation, increases motivation, and enhances overall business competitiveness.
Loialte provides comprehensive training and development services in Uzbekistan, including:
By partnering with Loialte, your company ensures that employees continuously develop their skills, stay motivated, and contribute effectively to business growth, while fostering a culture of learning and innovation in Uzbekistan.
Under the Labor Code of Uzbekistan, providing professional training and retraining is generally a right of the employer, but it becomes a legal requirement if specifically mandated by collective agreements or for certain high-risk and specialized professions. According to Article 1.2 of the 2026 General Agreement, the government and trade unions now mandate that employers in specific industrial and technical sectors must finance regular safety and professional development training. Practically, for most commercial firms, training is an optional but highly encouraged tool for workforce adaptation. Legally, if an employer initiates training, they must retain the employee’s average salary during the training period and, in many cases, sign a “Training Agreement” (Obuchayushiy dogovor) that outlines the terms of service following the course. For 2026, the state has prioritized technical and vocational education, making “Year of Training Young People” a central pillar of its labor policy.
Yes, expenses related to the professional development and retraining of personnel are recognized as deductible business expenses for Corporate Income Tax (CIT) purposes. Under the Tax Code, costs for training conducted at accredited educational institutions—both local and international—can be fully subtracted from the taxable base, provided the training is directly related to the employee’s job function. Practically, in 2026, many legal entities take advantage of specific incentives under Decree No. UP-138, which promotes entrepreneurship through expanded deduction categories for accounting and specialized technical training. Legally, the company must maintain a formal “Training Order” and a copy of the training provider’s license or accreditation to justify the deduction. For IT Park residents, these training costs are even more beneficial as they support the firm’s export-oriented development while maintaining a 0% CIT status.
In 2026, internships (stajirovka) and apprenticeships (uchenichestvo) must be formalized through a specific type of contract that differentiates learners from regular staff. According to the Labor Code, an intern who performs actual job functions must be paid at least 80% of the salary established for that position, and the duration of the internship is counted toward their total work experience. Practically, many students from higher educational institutions engage in “Gratuitous Service Agreements” for short-term observation, but any long-term “on-the-job” training requires registration in the my.mehnat.uz system as a trainee. Legally, for certain regulated professions, passing a professional exam after an internship is a mandatory requirement for independent work. Failure to formalize an intern’s status correctly can lead to the “misclassification” of labor and trigger administrative fines for unpaid social contributions.
The “dual education” system in Uzbekistan, which reached full national scale in 2026, allows businesses to partner with vocational colleges to train students directly on-site for 60% of their curriculum. According to the Ministry of Higher Education, Science and Innovation, the student acts as an apprentice, spending part of their time in the classroom and the other part at the company’s facility. Practically, the company provides a mentor and receives a potential future employee who is already familiar with their specific technology and corporate culture. Legally, the company and the educational institution sign a tripartite agreement with the student, which often includes a commitment for the student to work for the company for a set period after graduation. This model is heavily supported by state funding and international grants, significantly reducing the recruitment and basic training costs for growing industrial and tech firms.
An employer can legally recover training costs from an employee who resigns before the end of a pre-agreed “mandatory service period,” provided this was explicitly documented in a Training Agreement. Under the Labor Code, the amount to be reimbursed is typically calculated in proportion to the time the employee did not work after completing the training. Practically, this agreement must specify the exact cost of the course, travel, and any “per diem” paid, and it cannot include general “operational training” provided to all staff. Legally, the employer can deduct the remaining balance from the employee’s final settlement, but only up to the limits allowed by law (usually no more than 50% of the final payout without a court order). In 2026, courts increasingly scrutinize these agreements to ensure the service period is reasonable—typically 1 to 3 years depending on the cost of the training—to prevent it from becoming a form of “forced labor.”
Phone
Phone
Phone
Uzbekistan, Tashkent
United Arab Emirates, Dubai
Phone
Phone
Phone
Uzbekistan, Tashkent
United Arab Emirates, Dubai
Developed By Web Features 2026 All Rights Reserved
