Decree of the President of the Republic of Uzbekistan "On measures for the further development of domestic and pilgrimage tourism in the Republic of Uzbekistan"dated February 9, 2021 has gained importance in strengthening the legal framework of employment of representatives of the tourism sector. The list of types of activities (works, services) for self-employed persons with this decree also includes services of guides (guide-translator), road leader and guide-path initiators.  

Previously, it was not allowed to conduct guides activity without concluding an employment or civil-legal contract with the tour operator. But now guides can conduct labor activities without concluding a contract with a legal entity and without registering as an entrepreneur, having registered as a self-employed person.

The advantages of self-employment are as follows:

• Registration is carried out in a simplified procedure and without excessive spending. In such way registration  is carried out either through a special mobile application, through the taxpayer's personal cabinet, or by arriving at the state tax authority.
• Self-employed persons are not charged for registration in the bodies of the state tax service; It will be considered a work experience for self-employed persons. In this way it will be directed to the extra-budgetary pension fund in accordance with the social tax paid by them;
• In the order of self-employment, the income received as a result of the performance of labor activity without paying income tax from individuals.

It should be noted that in most cases, the activity of the guides is seasonal. At the times  of the low season, guides can alert tax authorities and send a notification about the temporary cessation of activities.

In the period when the labor activity is not carried out, the payment of social tax is suspended.  

Source: Ministry of Tourism and cultural heritage of the Republic of Uzbekistan