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An entrepreneur, simultaneously with registration with the state tax service, becomes a person subject to state social insurance as a payer of contributions to an off-budget Pension fund.

The entrepreneur's right to pension provision comes when he reaches retirement age or in other cases provided for by law.

The entrepreneur independently sets the amount of insurance contributions to the off-budget Pension Fund, based on the possibilities available to entrepreneur and the desired amount of pension provision.

The minimum amount of social taxes paid to the off-budget pension fund is at least the amount of basic calculation established in the Republic of Uzbekistan on a monthly basis, also for entrepreneurs who are eligible for an age pension with disabilities of groups I and II at least should be 50% of the amount of basic calculation

Social taxes are not paid when an entrepreneur suspends business activities in accordance with the established procedure, and this period is not included to work experience.

Social taxes are paid within the time limits established for the payment of income tax on individuals engaged in entrepreneurial activity.

Entrepreneurs are responsible for timely payment of social taxes in accordance with tax legislation.

The work experience of an entrepreneur includes periods when he paid social taxes to an off-budget Pension fund.

When calculating the work experience for awarding pensions, a calendar year is added to work experience if the amount of social taxes paid is not less than the established base estimated amount for all months of this year (excluding paid penalties).

The period of temporary disability of an entrepreneur is included to work experience for the assignment of pensions, regardless of the payment of social taxes to the off-budget Pension Fund.

In cases where the main activity of an entrepreneur during a full calendar year is the cultivation and processing of agricultural products, a calendar year is added to work experience if social taxes were paid at least 9 months in advance this year.

Employment as an entrepreneur and its duration are not confirmed by witness testimony.

For a specific month, which is taken into account when calculating the amount of pension, the entrepreneur's income is divided by the amount of monthly income tax paid by the total percentage of income tax distribution for employers and employees, determined by multiplying the result by 100.

Pensions are assigned by the district (city) offices of the off-budget pension fund under the Ministry of Economy and Finance at the place of residence of the entrepreneur in accordance with the procedure established by current legislation.