The social tax is one of the most important payroll taxes in the Republic of Uzbekistan, serving as a primary source of financing for social protection programs, including pensions and social benefits. This study investigates the taxable object and tax base of the social tax based on the current provisions of the Uzbek Tax Code effective in 2026. Using legal, economic, and comparative analysis, the study finds that the taxable object is mainly labor remuneration, including salaries, bonuses, and allowances, while the tax base is calculated from the total payroll expenses of employers. Proper definition of these elements ensures transparency, fiscal efficiency, and sustainability of social funds. The paper also highlights the importance of digitalization in tax administration and the adaptation of the social tax system to emerging labor market trends.