Article 15. Labor relations in the dehkan farm

The activity of the dehkan farm is based on the personal labor of the members of the enterprise. Depending on the specialization of the dehkan farm, other persons may be engaged on a temporary (seasonal) basis to perform certain work under the terms of an employment agreement.

Members of the dehkan farm, as well as individuals employed in the Dehkan Farm, pay the social tax. However, the head of the dehkan farm pays the social tax on a compulsory basis, and other members and individuals employed in the dehkan farm pay it on a voluntary basis. The payment of the social tax is counted for the calendar year when calculating the employment period of a member of the dehkan farm and an individual employed in the dehkan farm. The procedure for paying the social tax is established by the Tax Code of the Republic of Uzbekistan.

The assignment and payment of state pensions and social insurance (security) benefits to members of Dehkan Farms are carried out in the manner and on the terms established by the legislation.

The head of the dehkan farm, in accordance with the legislation, bears responsibility for harm caused to the life and health of individuals working in the dehkan farm on a temporary (seasonal) basis, under the terms of an employment agreement, while they are performing their labor duties.