For a small or medium business whose accounting workload does not fill a full-time position, outsourcing is usually cheaper than an in-house accountant: on top of salary the employer pays 12% social tax and covers the workplace, software and leave cover, while outsourcing is a single fixed monthly fee. An in-house accountant pays off when transaction volume is high, the workload is consistently full and someone is needed in the office every day. Below is a calculation with illustrative numbers, a risk comparison and selection criteria.
Short answer: which to choose
- Outsourcing — if you have up to a few dozen employees, moderate document flow and no tasks that require an accountant to be in the office all the time.
- In-house accountant — if you have hundreds of transactions a day, a warehouse or production with daily source documents, and need fast on-site work.
- Hybrid model — if you already have an in-house accountant who lacks time or expertise in payroll, HR, reporting or inspections.
What an in-house accountant really costs
Salary is only part of the expense. The full cost of an employee to the company includes:
- Salary. Personal income tax is withheld from the gross amount, so it is not a separate cost for the employer.
- Social tax. Paid by the employer on top of salary; the general rate is 12% of the payroll (reduced rates apply to certain categories).
- Workplace. A share of office rent, a computer, office equipment, communications.
- Software and services. Accounting software licence and updates, legal databases, professional subscriptions.
- Leave and sick leave. Someone has to do the work while the employee is away — a temporary specialist or outside help.
- Hiring and training. Recruitment, onboarding, upskilling when legislation changes.
- The cost of mistakes. Penalties and fines caused by an in-house employee's errors are usually paid by the company itself.
Cost comparison: a worked example
The numbers below are illustrative, not market averages. Plug in your own data: salary, rent and software costs may differ in your case.
| Monthly cost item | In-house accountant on a salary of UZS 5,000,000 | In-house accountant on a salary of UZS 8,000,000 |
|---|---|---|
| Salary (gross) | 5,000,000 | 8,000,000 |
| Social tax 12% | 600,000 | 960,000 |
| Workplace (assumed) | 700,000 | 700,000 |
| Software and subscriptions (assumed) | 400,000 | 400,000 |
| Reserve for leave and sick-leave cover (assumed, about 1/12 of salary) | 420,000 | 670,000 |
| Training (assumed) | 150,000 | 150,000 |
| Total per month | ≈ 7,270,000 | ≈ 10,880,000 |
For comparison: for companies on turnover tax, the WealthWise Small Business plan starts from 5,490,000 UZS per month (up to 40 transactions, up to 7 employees) and already includes payroll and HR records — about 1,780,000 UZS a month less than the ≈ 7,270,000 UZS for an in-house accountant on a 5,000,000 UZS salary. For the general regime with VAT, the Business plan starts from 7,890,000 UZS (up to 60 transactions, up to 10 employees, dedicated accountant) — about 2,990,000 UZS less than the ≈ 10,880,000 UZS in the second column. Start is from 3,890,000 UZS, Professional from 12,900,000 UZS and Corporate from 17,900,000 UZS. The final price depends on transaction volume and headcount, so compare like with like: if your company needs a full-time person, compare against the plan and scope that cover the same workload.
Risks and continuity
| Criterion | In-house accountant | Outsourcing |
|---|---|---|
| Leave, illness, resignation | Work stops or falls on others | Cover is provided by the firm |
| Knowledge of the books | Concentrated in one person | Documented and available to the team |
| Liability for errors | Usually borne by the company | Allocated by the contract |
| Presence in the office | Constant | Remote, by agreed procedure |
| Response to small questions | Immediate | Within the agreed response time |
| Niche expertise | Depends on one specialist | Available through team colleagues |
The main risk of the in-house model
Dependence on one person. If the accountant leaves suddenly, knowledge of how the books are set up — and sometimes the access credentials — leaves too. A new specialist has to start from scratch, and reporting for that period may be at risk.
The main risk of outsourcing
Document discipline. An external accountant sees only what you send. If source documents arrive late, deadlines slip. That is why you should agree a procedure up front: who sends which documents, when and in what form.
When an in-house accountant is better
- hundreds of transactions daily, retail or production with a large volume of source documents;
- you need someone on site: receiving goods, cash desk, daily work with accountable persons;
- accounting is tightly linked to internal processes that are hard to formalise;
- the company can afford an accounting team of several people who can cover for each other.
When outsourcing pays off
- the company is just starting out, or the workload is less than a full-time position;
- a predictable cost without workplace and cover expenses matters;
- you need expertise across several areas at once: taxes, payroll, HR, reporting;
- the owner wants a clear regular summary rather than managing an accountant day to day.
The hybrid model
Many companies combine both: an in-house employee handles source documents and the cash desk on site, while an external team takes care of taxes, reporting, payroll and quality control. This reduces dependence on one person and does not require expanding headcount.
Next step
To compare the options on your own numbers, tell us your transaction volume and headcount — we will pick a plan and show what it covers. More about how we work is on the accounting outsourcing page, a general overview is in our outsourcing guide, and you can reach us via contacts.
This article reflects the rules as of 2026. Rates and requirements may change, so check the details with a specialist before deciding.
Frequently asked questions
Which is cheaper: outsourced accounting or an in-house accountant?
For a small company outsourcing is usually cheaper: an in-house employee's salary comes with 12% social tax, a workplace, software and leave cover. With high transaction volume and a full workload, an in-house accountant can be the better deal.
What taxes does an employer pay for an in-house accountant?
The employer pays social tax at the general rate of 12% on top of salary and withholds personal income tax from the employee's salary. Reduced social tax rates apply to certain categories of taxpayers.
Can an accountant be engaged under a civil-law contract?
A civil-law contract can cover specific services, such as preparing reports or calculating payroll. A staff chief accountant position requires an employment contract.
What happens to the books if the outsourced accountant falls ill?
The firm provides cover within the team, so filing deadlines do not depend on a single person.
Can I combine an in-house accountant with outsourcing?
Yes. A common setup is an in-house employee handling source documents on site while the external team handles taxes, payroll and reporting.