en
Tax and social obligations of waiters under the fixed receipt system
Tax and social obligations of waiters under the fixed receipt system
We inform you that individuals (waiters) providing services to customers in catering establishments fulfill their tax obligations by obtaining a “Receipt on payment of the fixed amount for simplified tax, mandatory state social insurance, and mandatory health insurance contributions.”
Accordingly, an individual (waiter) providing services to customers in catering facilities must be registered with the tax authority, obtain a Taxpayer Identification Number (TIN), and, before starting this activity, voluntarily obtain from the State Tax Service a “Receipt on payment of the fixed amount for simplified tax, mandatory state social insurance, and mandatory health insurance contributions” for the upcoming month, quarter, half-year, or year.
The “Receipt on payment of the fixed amount for simplified tax and mandatory state social insurance contributions” is issued to the taxpayer no later than two working days when applying in writing, and in real-time when applying electronically. When applying in writing, the individual must attach to the application a payment document confirming the payment of the simplified tax, mandatory state social insurance, and mandatory health insurance contributions. When applying electronically, the payment is made online at the time of application.
At the same time, we inform you that if an individual operating under a fixed receipt conducts activity in different areas with varying coefficients during the same period, the fixed tax amount determined for the area with the highest coefficient must be paid.
According to the Tax Code, an individual (waiter) providing services to customers in catering establishments pays a simplified tax of 10 manats per month, applying a coefficient of 2 for the city of Baku, resulting in a total of 20 manats.
In addition, these individuals, when operating in the city of Baku (including villages and settlements), must pay:
a mandatory state social insurance contribution equal to 3% of the minimum monthly wage, applying a coefficient of 2 (345 × 3% × 2 = 20.7 manats); and
a mandatory health insurance contribution equal to 4% of the minimum monthly wage.
We inform you that individuals (waiters) providing services to customers in catering establishments fulfill their tax obligations by obtaining a “Receipt on payment of the fixed amount for simplified tax, mandatory state social insurance, and mandatory health insurance contributions.”
Accordingly, an individual (waiter) providing services to customers in catering facilities must be registered with the tax authority, obtain a Taxpayer Identification Number (TIN), and, before starting this activity, voluntarily obtain from the State Tax Service a “Receipt on payment of the fixed amount for simplified tax, mandatory state social insurance, and mandatory health insurance contributions” for the upcoming month, quarter, half-year, or year.
The “Receipt on payment of the fixed amount for simplified tax and mandatory state social insurance contributions” is issued to the taxpayer no later than two working days when applying in writing, and in real-time when applying electronically. When applying in writing, the individual must attach to the application a payment document confirming the payment of the simplified tax, mandatory state social insurance, and mandatory health insurance contributions. When applying electronically, the payment is made online at the time of application.
At the same time, we inform you that if an individual operating under a fixed receipt conducts activity in different areas with varying coefficients during the same period, the fixed tax amount determined for the area with the highest coefficient must be paid.
According to the Tax Code, an individual (waiter) providing services to customers in catering establishments pays a simplified tax of 10 manats per month, applying a coefficient of 2 for the city of Baku, resulting in a total of 20 manats.
In addition, these individuals, when operating in the city of Baku (including villages and settlements), must pay:
a mandatory state social insurance contribution equal to 3% of the minimum monthly wage, applying a coefficient of 2 (345 × 3% × 2 = 20.7 manats); and
a mandatory health insurance contribution equal to 4% of the minimum monthly wage.