Table of Contents

Tajikistan

Table of Contents

Currency

Tajikistani Somoni (TJS)

Payroll Frequency

Monthly

Employer Taxes

20%

About Tajikistan

Located in central Asia, Tajikistan is a mountainous country that borders China to the west and Kyrgyzstan to its South. It became an independent, sovereign nation in 1991 after the Soviet Union disintegrated and currently is a constitutionally secular republic, with the vast majority of its population practicing Islam. Its economy is highly dependent on remittances, as well as aluminum and cotton production. The primary languages spoken include Tajik, Uzbek, and Russian. The two main ethnic groups are Tajik and Uzbek. Tajikistan’s culture is a blend of Afghan and Iranian cultures in terms of beliefs, language, and adopted habits. The country is also increasing economic ties with China in order to receive investment in improving its infrastructure, and contribute to the growth of its economy.

Employment Relationship

• Permanent Employment

In Tajikistan, an employment contract concluded for indefinite term is considered to be permanent. Additionally, an employment contract concluded for an uncertain term cannot be converted into a fixed-term contract without the employee's consent. If a fixed-term contract continues after its expiry, it is considered to be for indefinite term. Indefinite term contracts can be terminated by giving appropriate notice.

• Fixed-Term or Specific-Purpose Contracts

Tajikistan's Labor Code provides that the duration of fixed-term employment contracts cannot be longer than 5 years. Fixed-term contracts can also be concluded to fulfill an absent employee's responsibilities, for a specific job, or for seasonal work.  Labor contracts for seasonal work are to be concluded in cases when the work can be done only during a specific period (a season) not exceeding 6 months, due to natural or climatic conditions. The Labor Code offers no statutory provisions for the extension or renewal of fixed-term contracts. If a fixed term contract continues even after its expiry, it is considered to be for indefinite term.

• Temporary Employment Contratcs

Tajikistan’s Labor Code offers no general regulation of temporary work agency employment. However, fixed-term contracts can be concluded to fulfill the responsibilities of an absent employee, for a specific job, or for seasonal work.  Labor contracts for seasonal work are to be made in cases where the work can be done only during a specific period of time not exceeding 6 months, because of natural or climatic conditions. When concluding an employment contract on seasonal work, probation period is not established for the purpose of the employee's compliance with the work assigned to them. It is permissible to temporarily transfer an employee (without their consent) to another workplace for a period of up to 1 month due to industrial necessity. In these cases, the employee cannot be transferred to other duties contraindicated to their health. During the temporary transfer period, the employee is to be paid according to the work they are fulfilling, but not less than their previous average salary.

Probationary Period

According to Tajikistan's Labor Code, where mutually agreed upon by the employer and the employee, an employment contract can include a probationary period. This period cannot extend beyond 3 months. Employment contracts concluded with employees less than 18 years of age cannot have a probationary period. Seasonal employment contracts cannot have a probationary period.

Working Hours

Tajikistan's Labor Code states that the regular working hours at a company cannot surpass 40 hours per week. Daily working hours cannot exceed 12 hours. Working hours are reduced to 35 hours per week for employees working with harmful physical, chemical, biological, and other industrial factors. For employees between 14 to 15 years of age, the maximum working hours are 24 per week. For employees aged 15 to 18 years of age, the maximum working hours are 35 per week. When it comes to disabled employees, the law provides that the working day must not be longer than 6 hours. (In this case, the salary will not be decreased despite the reduced hours). The duration of night working hours is reduced by one hour per day, if at least half of the daily work (shift) time falls on the night time.  The Law on Promotion of Employment of the Population defines remote work as "a special form of implementation of the labor process outside the location of the employer with the use of information and communication technology in the work process." Such persons are protected under the labor laws of the country. 

Holidays / PTO

• Statutory Holidays

New Year’s Day (January 1), International Women’s Day (March 8), Nawruz (March 21-22), May Day (May 1), Victory Day (May 9), Day of National Unity (June 27), Independence Day (September 9), Constitution Day (November 6), Ramadan (date may vary), Qurbon (date may vary).

• Paid Annual Leave

Tajikistan's Labor Code provides employees with annual leave of at least 24 calendar days, which cannot be substituted by compensation. Holidays that occur during the leave period are not considered leaves. Employees who are less than 18 years of age or disabled receive 30 calendar days of annual leave. Certain categories of employees are eligible for extended leave based on their working conditions. In Tajikistan, an employee becomes eligible for annual leave after 11 months of continuous employment at the same company. Employees can break their annual leave into parts of at least 12 calendar days each. Employees can also extend their annual leave in the following circumstances: Temporary disability Maternity leave When annual leave coincides with academic leave When carrying out official or other public responsibilities During the annual leave period, the employee is guaranteed a wage rate not less than their average monthly salary. When an employee's contract is terminated before they could utilize their annual leave, they are paid compensation in lieu of it. It is prohibited not to give leave for 2 consecutive years.

• Sick Leave

Employees must inform their employer of any sickness that requires them to be absent from work in addition to the expected duration of their absence. This information must be reported as soon as possible (generally the first day of sick leave). Where an employee has been absent due to illness for three consecutive days, they must provide proof of medical consultation upon their return to work. Tajik employees can claim sickness benefits from the social insurance system while on sick leave. Sickness benefits pay 65% of the insured's earnings for up to 4 months (12 months if suffering from tuberculosis) where the employee has less than 8 years of continuous employment. Where the employee has 8 years or more of continuous employment or if they care for 3 or more children younger than age 16 (age 20 if the children are students), the sickness benefits pay 75% of the insured's earnings for the same period. Finally, the sickness benefits pay 100% of the insured's earnings if the absence is due to a work injury or occupational disease. Tajikistan's Labor Code does not specify the duration of sick leave that an employee can take.

• Maternity Leave

Tajikistan's labor law provides mothers with 70 calendar days of paid maternity leave before childbirth and 70 days of paid maternity leave after childbirth (86 days before and after for births with labor complications and 110 days before and after for multiple births). Maternity benefits are paid from the state social insurance fund. 100% of the mother's insured earnings are paid for the duration of her maternity leave. In case of death of an employee during childbirth, her leave and benefits can be transferred to the child's father.

• Paternity Leave

Tajikistan's Labor Code does not contain any provisions regarding paternity leave. In case of maternal death, deprivation of maternity rights, prolonged stay in a medical institution and in other cases the inability of the mother to care for the child, the maternity benefits of up to 70 days (or 110 days in case of multiple births) can be transferred to the child's father. Employers can also grant annual leave to employees for the period of pregnancy of their partner or childbirth at their request.

Termination of Employment

• Notice Period

In Tajikistan, employers must provide a notice period of at least 1 month when dismissing an employee because of inadequate qualifications, inadequate health, and 2 months in case of business closure, or reduction in staff. Employees are entitled to 1 day off per week during the notice period to look for another job and still be paid. The contract can be terminated before the expiry of notice period by paying compensation in lieu of. The employer must inform the appropriate agencies dealing with Tajik occupational information of the forthcoming dismissal of employees, indicating their specialization, qualifications, and wage rate.

• Severance Benefits

According to Tajikistan's labor law, employees have the right to severance pay when dismissed by the employer for the following reasons: Closing down of the company or economic redundancy Inadequacy of the employee's qualifications Non-attendance for more than three months because of temporary disability Change of company ownership Gross violation of labor legislation by the employer During induction or military service Death of the employee The severance pay is determined by multiplying one-quarter of the employee's average salary by the number of years worked by the employee at the company. Severance pay cannot be less than 3 times the monthly average salary of the employee.