logo
  • Bakı, Azərbaycan

  • [email protected]

  • +994 70 694 24 22

  • +994 12 460 70 68

  • Home
  • About Us
  • Services
    • Accounting and Financial Services
    • Migration and Legal Services
    • Customs Clearance and Brokerage Service
    • Establishing Personnel Records and HR Consulting
    • Occupational Safety and Labor Legislation
    • Tax Consultancy
  • Library
    • Legislation
    • Audit
    • Human Resources (HR)
    • Accounting
  • News
  • Contact
English en
azAzərbaycan ruRussian trTürkçe

The amount of the allowance paid to employees called up for military service is being increased

  • Bloq
  • 25-Dec-2025, 10:08
  • 37
The amount of the allowance paid to employees called up for military service is being increased

The amount of the allowance paid to employees called up for military service is being increased


The Labour Code defines cases in which an employee’s employment contract may be terminated for reasons beyond the will of the parties. One such case concerns the employee’s call-up for military service. Where an employment contract is terminated due to a call-up for military service, the employee is paid certain severance allowances. Under paragraph 7 of Article 77 of the currently effective Labour Code, the amount of this allowance is set at twice the employee’s average monthly wage. However, the draft amendments to the Labour Code submitted for discussion in the Milli Majlis propose increasing this allowance to up to three times the average monthly wage.

Expert Nusrat Khalilov stated that this change aims to improve the living conditions of individuals called up for military service and to further strengthen their social protection: “According to Article 74 of the Labour Code, an employment contract may be terminated in cases of a call-up for military service. A call-up for military service is an important matter for the defence of the state and society, and therefore special severance allowances are paid to ensure the social protection of employees called up for military service. In such cases, the employment contract is terminated on the basis of subparagraph ‘a’ of part one of Article 74 of the Labour Code. Under the current legislation, when an employer dismisses an employee, the employer pays an allowance equal to twice the employee’s average monthly wage.”

The expert assessed the increase in the allowance payable to employees dismissed due to a call-up for military service as an important step toward strengthening social equality within labour legislation: “This change will further ease the financial difficulties that employees face as a result of being called up for military service and will provide them with broader financial support. The social protection aspects of termination of employment contracts will be further improved through such legislative amendments.”

The proposed amendment to the Labour Code also creates responsibilities for employers. When terminating the employment contracts of employees called up for military service, employers must comply with their legal obligations by providing such individuals with the appropriate allowances and by safeguarding employees’ rights: “In addition, pursuant to paragraph 9 of Article 77 of the Labour Code, except in cases of liquidation of an enterprise in accordance with the procedure established by law, an employee’s job position and workplace are preserved for the entire period of compulsory active military service, regardless of the form of ownership and organisational-legal structure of the enterprise. Individuals who worked at the relevant enterprise prior to being called up for compulsory active military service have the right to return to their previous or an equivalent position (profession) no later than 60 calendar days after being discharged from military service. For example, if an employee is called up for military service and wishes to return to work after completing the service, but fails to apply to the former employer within 60 calendar days, this right is lost. However, an employee who applies within 60 days may demand reinstatement to the previous or an equivalent position.”

N. Khalilov emphasised that during this period the employer is obliged to re-employ the worker in the previous or a similar position, and since the employee’s job is preserved during the period of military service, the employee has the right to return to the enterprise regardless of its form of ownership and organisational-legal structure. However, this right does not apply in the event of liquidation of the enterprise. In other words, if the employer liquidates the enterprise, the employee returning from military service can no longer return to the former position, as the enterprise no longer exists.

  • Facebook
  • Twitter
  • Pinterest
  • WhatsApp
  • Email
Occupational Safety and Labor Legislation
22-May-2021 | Xidmətlər

Search on the site

Blog Posts

  • The import of these vehicles is exempt from VAT, excise tax, and customs duties
    The import of these vehicles is exempt from VAT, excise tax, and customs duties
    16-Feb-2026 | Bloq
  • Who pays the tax deducted from the amount stated in the employment contract: the employee or the employer?
    Who pays the tax deducted from the amount stated in the employment contract: the employee or the employer?
    16-Feb-2026 | Bloq
  • The scope of voluntary disclosure has been expanded
    The scope of voluntary disclosure has been expanded
    13-Feb-2026 | Bloq
  • Subtle points in calculating the average salary during leave
    Subtle points in calculating the average salary during leave
    13-Feb-2026 | Bloq
  • Taxation of income obtained from cryptocurrency transactions
    Taxation of income obtained from cryptocurrency transactions
    12-Feb-2026 | Bloq
  • Should property tax be calculated on unused fixed assets?
    Should property tax be calculated on unused fixed assets?
    12-Feb-2026 | Bloq
  • Calculation of the temporary disability benefit – NEW RULE
    Calculation of the temporary disability benefit – NEW RULE
    11-Feb-2026 | Bloq
  • What needs to be done to install a POS terminal?
    What needs to be done to install a POS terminal?
    11-Feb-2026 | Bloq
  • Can an enterprise offset (credit) the VAT paid on operational expenses?
    Can an enterprise offset (credit) the VAT paid on operational expenses?
    10-Feb-2026 | Bloq

About Us

“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.

Working Hours:

Monday - Friday: 09:00-18:00

Non-working Days:

Weekends and Holidays

Contact:

+994 12 460 70 68
+994 70 694 24 22
[email protected]
Bakı ş., Babək plaza, mərtəbə 13
Sumqayıt ş., İ.Qayıbov k. Bina 1A

© 3435 AZE Finance | All Rights Reserved, created by MirTech