According to Tajibaev, it is not uncommon in practice for an employee to perform their duties without an official employment contract. In such situations, income tax is not withheld, and insurance contributions to the Social Fund are not paid. The employee remains unregistered, which is a sign of shadow employment and creates risks for both the employee and the employer.
The employee primarily faces the consequences: lack of guarantees for job security and protection, as well as issues with salary payments. Moreover, the absence of contributions to the Social Fund can negatively affect the accumulation of work experience and future pension payments, Tajibaev noted.
However, the risks are also significant for the employer. In the event of discovering instances of illegal employment, fines may be imposed, and taxes and insurance contributions may be additionally charged with penalties.
Tajibaev emphasized that if regulatory authorities find even one employee working unofficially, the financial consequences could amount to between 300,000 and 350,000 soms per year, including fines and penalties.
As an example, the expert cited a case from his practice: a doctor working at one of the medical institutions decided to work without registration to avoid 20% contributions. Later, when attempting to find another job, he needed verified work experience and an employment record book, which led him to contact government agencies. As a result, Tajibaev noted, the management of the medical center faced expenses of about 700,000 soms over 2.5 years, including fines, additional taxes, vacation pay, and penalties (including at a rate of 0.247%).
The expert also noted that even in the absence of an official contract, labor relations may arise between the employee and the employer if there are signs of such relations: a designated workplace, adherence to internal regulations, established working hours and rest periods, defined duties, and regular salary payments.
