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Procedure for payment of partially paid social leave during pregnancy and until the child reaches the age of 3
Procedure for payment of partially paid social leave during pregnancy and until the child reaches the age of 3
Significant changes have been made to the Cabinet of Ministers’ Decision No. 189 dated September 15, 1998, “On the Approval of the Regulation on the Calculation and Payment of Mandatory State Social Insurance Contributions and Benefits Paid by the Employer to Insured Persons Temporarily Incapacitated for Work.” The topic is explained by expert Firengiz Səmədova.
Accordingly, by the Cabinet of Ministers’ Decision No. 31 dated January 30, 2026, the “Rules on the Assignment, Calculation, and Payment of Benefits under Mandatory State Social Insurance, and Benefits Paid by the Employer to Insured Persons in Case of Temporary Work Incapacity” were approved. One key point in the document is that benefits for temporary incapacity are now paid per calendar day based on electronic sick leave records generated as electronic documents, transmitted via the Electronic Government Information System from the “Unified Health Information System” of the Ministry of Health of the Republic of Azerbaijan to the Centralized Electronic Information System of the Ministry of Labor and Social Protection of Population of the Republic of Azerbaijan. After this change, there is no longer a need to prepare a protocol or enter information on wages and workdays for the previous 12 months into the system; the process is fully automated.
How, then, will the payment of maternity leave and partially paid social leave until the child reaches the age of three be regulated?
According to the newly approved Rules, when processing payments for these leaves, the employer must reflect the leave order for both cases in the orders section of the ƏMAS system. Relevant updates have already been implemented in the electronic system.
Information about earnings for the previous 12 months, needed for payment calculation, will be obtained from the “Unified Declaration on Paid and Unpaid Work” submitted by the employer. Some practical questions may arise in this context; let’s review them using an example.
Example: An employee’s temporary work incapacity document related to pregnancy and childbirth was entered on 20.06.2026. The leave order was entered into ƏMAS and sent for payment. The calculation period in this case covers Q1 of 2026 and Q2, Q3, and Q4 of 2025.
On 31.08.2026, the company submitted a correction to the Unified Declaration for Q1 2026, and the employee’s earnings for March changed. How will the previously paid benefit be adjusted?
Case 1: If the change resulted in an increase in the employee’s earnings, the benefit is recalculated by the insurer upon the employer’s request, and the resulting difference is paid to the insured (the employee).
Case 2: If the change resulted in a decrease in earnings, the benefit is recalculated by the insurer, and the overpaid amount is returned. The overpaid amount is refunded to the insurer by the employer with the insured’s consent, or, if consent is not given, based on the relevant court decision, it is collected from the insured.
A critical point is that any changes in the Unified
Significant changes have been made to the Cabinet of Ministers’ Decision No. 189 dated September 15, 1998, “On the Approval of the Regulation on the Calculation and Payment of Mandatory State Social Insurance Contributions and Benefits Paid by the Employer to Insured Persons Temporarily Incapacitated for Work.” The topic is explained by expert Firengiz Səmədova.
Accordingly, by the Cabinet of Ministers’ Decision No. 31 dated January 30, 2026, the “Rules on the Assignment, Calculation, and Payment of Benefits under Mandatory State Social Insurance, and Benefits Paid by the Employer to Insured Persons in Case of Temporary Work Incapacity” were approved. One key point in the document is that benefits for temporary incapacity are now paid per calendar day based on electronic sick leave records generated as electronic documents, transmitted via the Electronic Government Information System from the “Unified Health Information System” of the Ministry of Health of the Republic of Azerbaijan to the Centralized Electronic Information System of the Ministry of Labor and Social Protection of Population of the Republic of Azerbaijan. After this change, there is no longer a need to prepare a protocol or enter information on wages and workdays for the previous 12 months into the system; the process is fully automated.
How, then, will the payment of maternity leave and partially paid social leave until the child reaches the age of three be regulated?
According to the newly approved Rules, when processing payments for these leaves, the employer must reflect the leave order for both cases in the orders section of the ƏMAS system. Relevant updates have already been implemented in the electronic system.
Information about earnings for the previous 12 months, needed for payment calculation, will be obtained from the “Unified Declaration on Paid and Unpaid Work” submitted by the employer. Some practical questions may arise in this context; let’s review them using an example.
Example: An employee’s temporary work incapacity document related to pregnancy and childbirth was entered on 20.06.2026. The leave order was entered into ƏMAS and sent for payment. The calculation period in this case covers Q1 of 2026 and Q2, Q3, and Q4 of 2025.
On 31.08.2026, the company submitted a correction to the Unified Declaration for Q1 2026, and the employee’s earnings for March changed. How will the previously paid benefit be adjusted?
Case 1: If the change resulted in an increase in the employee’s earnings, the benefit is recalculated by the insurer upon the employer’s request, and the resulting difference is paid to the insured (the employee).
Case 2: If the change resulted in a decrease in earnings, the benefit is recalculated by the insurer, and the overpaid amount is returned. The overpaid amount is refunded to the insurer by the employer with the insured’s consent, or, if consent is not given, based on the relevant court decision, it is collected from the insured.
A critical point is that any changes in the Unified