16:46 - 29.12.2025

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December 29, Fineko/abc.az. Starting from January 1, contributions to compulsory state social insurance, which individual entrepreneurs must pay, will be accrued in a new manner.

ABC.AZ reports that this is reflected in the amendment to the Law on Social Insurance, approved by President Ilham Aliyev.

Under law, a mandatory state social insurance contribution in the amount of 2% of income (without deduction of expenses) will be paid for business activities, while it cannot be less than 15% or more than 100% of the minimum monthly wage.

Currently, according to the Law on Social Insurance, the mandatory contribution for business was 50% of the minimum monthly wage in the construction sector and 25% in other industries. At the same time, the corresponding percentage was applied for specific regions. In other words, in Baku it was 100% of the minimum monthly salary, in the cities of Sumgayit and Ganja - 90%, in other cities - 80%, in the administrative centers of districts and towns - 60%, in rural areas - 50%.

According to the changes, with minimum monthly salary of 400 manats: if an entrepreneur's income is 5,000 manats, the social insurance contribution is 2% = 100 manats.

If the income is 2,000 manats, 2% = 40 manats, but since this amount is less than the minimum threshold of 60 manats, the entrepreneur will pay 60 manats.

If the income is 25,000 manats, 2% = 500 manats, but this amount exceeds the maximum threshold of 400 manats, therefore the entrepreneur will pay 400 manats.