This article examines the theoretical and practical foundations of employee material liability within the context of Uzbekistan’s updated labour legislation. The adoption of the new Labour Code (2023) has significantly redefined the legal parameters of financial responsibility, clarifying the concepts of damage, liability conditions, and procedural guarantees for both parties. Drawing on national scholarship, as well as selective comparative insights foreign countries labour law, the study identifies key challenges in the application of material liability norms in practice. Special attention is given to the evidentiary burden, misuse of full liability agreements, and difficulties in assessing actual damage. The analysis emphasises the compensatory and preventive functions of the institution while highlighting gaps that still persist in legislative interpretation. The article proposes several recommendations for improving the effectiveness and fairness of material liability regulation in Uzbekistan.

Material liability, employee, employer, Labour Code

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