17:03 - 29.12.2025

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December 29, Fineko/abc.az. In Azerbaijan, starting in 2019, the rate of the mandatory state social insurance contribution from income from hired labor is being changed for insured persons working for insurers outside the oil & gas sector and the non-governmental sector.

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

Starting from January 1, 2019, for 7 years, policyholders who do not operate in the oil and gas sector and work in insurance companies belonging to the non-governmental sector paid 3% of their monthly income from hired work, and with a monthly income of up to 200 manats, the policyholder paid 22% of insurance premiums.

With monthly income of over 200 manats, up to 10% of the part over 6 manats + 200 manats is deducted from insured's income, and up to 15% of the part over 44 manats + 200 manats insured's funds.

Under law, starting from January 1, 2026, the procedure for deducting contributions to compulsory state social insurance with monthly income of up to 200 manats will be the same as it is now. With monthly income of 200 to 8,000 manats, the insured will pay contributions to compulsory state social insurance in the amount of up to 10% of the part from 6 manats + 200 manats to 8,000 manats, and the policyholder — up to 15% of the part from 44 manats + 200 manats + 8,000 manats.

Starting from next year, if the monthly income exceeds 8,000 manats, the insured person will pay 786 manats plus 10% of the amount exceeding 8,000 manats, and the employer - 1,214 manats plus 11% of the amount exceeding 8,000 manats. Thus, the total social security contribution rate in this case will be 21%.