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Informally employed individuals will pay the mandatory health insurance themselves

  • Bloq
  • 11-Dec-2025, 13:05
  • 8
Informally employed individuals will pay the mandatory health insurance themselves

Informally employed individuals will pay the mandatory health insurance themselves


Individuals falling under the scope of informal employment will act as insured persons under the mandatory health insurance system themselves. This is reflected in the proposed amendments to the Law “On Medical Insurance,” submitted for discussion at the Milli Majlis session.

These individuals will pay insurance contributions for mandatory health insurance in the amount determined by the authority (institution) specified by the relevant executive body. If the obligation to pay the insurance contribution arises for these individuals during the calendar year, the insurance contribution for them will be calculated by dividing the annual amount by 12 and multiplying it by the number of remaining months until the end of the year, including the month in which the obligation arose. If these individuals fail to meet the payment deadlines, they will be required to pay an additional insurance contribution equal to 10% of the established amount.

Informal employment is defined as performing certain activities without concluding an employment contract (in accordance with the Labor Code) or a civil law contract (in accordance with the Civil Code), carrying out entrepreneurial activity and using agricultural land owned by them without formal registration in accordance with the Tax Code of the Republic of Azerbaijan, as well as obtaining income (profit) from organizing a family peasant farm without registering it with local self-government authorities, in accordance with the Law “On Family Peasant Farms.”

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Tax advice
22-May-2021 | Xidmətlər

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“AZE Consulting” LLC started its activities in September 2019. Since the day it started its activities, the company has been providing tax, accounting services, and establishment of accounting systems, financial reporting, legal and migration services, personnel record management, human resources management, and occupational safety services to companies operating in various fields.

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