en
What documents can an employee voluntarily submit to the workplace?
What documents can an employee voluntarily submit to the workplace?
One of the most widely discussed issues in recent times concerns the documents required from employees during the recruitment process. Some experts believe that employers may request any document from applicants at the time of hiring. For example, if an employer has doubts regarding an employee’s health condition or narcological status, the employer may wish to request relevant medical certificates from a healthcare institution. However, labor legislation does not grant employers such a right. So, is there a legal basis for other requirements? Which documents may legally be requested from employees?
Expert Anar Bayramov provides clarification on these questions.
Article 48 of the Labor Code defines the obligations of the employer and specifies which documents may be requested from an individual during the hiring process. According to paragraph 5 of Article 48 of the Code, employees must provide a medical certificate regarding their health status when entering into an employment contract for jobs involving heavy, harmful, or hazardous working conditions that may negatively affect their health, as well as for positions in the food industry, public catering, healthcare, trade, and other similar workplaces aimed at protecting public health.
The list of such professions (positions) and workplaces was approved by Resolution No. 1 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 3, 2000. Under no circumstances may an employer require a medical certificate (Form 86) for professions (positions) or workplaces not specified in the aforementioned resolution.
In some cases, certain documents are requested from employees in order to apply guarantees and benefits established by the Labor Code and the Tax Code. For example, according to Article 117 of the Labor Code, regardless of the duration of the main and additional leave, women with two children under the age of 14 are granted an additional 2 calendar days of leave, while women with three or more children under that age, or women raising a child with a disability, are granted 5 calendar days of additional leave. In order to apply these benefits, employers request documents regarding family composition or the disability status of the employee’s child.
Another example concerns income tax benefits on salaries provided for under Article 102 of the Tax Code. According to Article 102.3 of the Code, the monthly taxable income from employment of one of the parents (including adoptive parents), the spouse, guardian, or custodian who lives together with and takes care of a child with a disability requiring permanent care, or a person whose bodily functions are impaired by 81–100 percent, is reduced by 200 manats.
Article 48 of the Labor Code also prohibits employers from requesting documents not предусмотрены by legislation. Specifically, paragraph 6 of the same article prohibits requesting additional documents from an employee entering into labor relations if such documents can be obtained from relevant state information systems and databases, are not предусмотрены by the Code, or are unrelated to the nature of the job (position).
Recent amendments to the Labor Code have helped resolve disputes regarding the documents requested from employees. According to paragraph 5-1 added to Article 48 of the Code, other documents related to labor relations — such as information on the number of dependent family members, disability status, war veteran status, internally displaced person status, etc. — are submitted voluntarily by the employee for the purpose of ensuring labor and social guarantees and benefits.
Let us note several important points regarding this new provision added to the Labor Code.
The first point concerns the purpose for which the employee submits the documents. Paragraph 5-1 of Article 48 clearly states that such documents are submitted voluntarily for the purpose of ensuring labor and social guarantees and benefits related to the employee’s rights.
Example 1: An employee’s voluntary submission of a criminal record certificate to the employer is not considered compliant with paragraph 5-1 of Article 48 of the Labor Code. This is because the document is not intended for the application of any labor or social guarantee or benefit. Legislation does not provide any specific guarantee or privilege for employees without a criminal record.
Example 2: An employee may voluntarily submit documents relating to their child with a disability to the employer. This is because both the Labor Code and the Tax Code provide guarantees and benefits in such cases.
The second point concerns the employer’s ability to access such information electronically.
Example 3: Employers have access through the ƏMAS subsystem to information regarding whether an employee has a disability, war veteran status, or internally displaced person status. In such cases, the employer must apply the guarantees and benefits предусмотрены by the Labor and Tax Codes based on information obtained from state information systems, without requesting additional documents from the employee.
The third point concerns situations where the employee submits documents confirming eligibility for benefits at a later stage. According to Article 102.8 of the Tax Code, if an individual has a status entitling them to tax benefits listed in the article, but submits the supporting documents after the employment contract enters into legal force, the tax benefit shall still be calculated from the date the employment contract became effective.
Example 4: According to the employment contract concluded between the employer and the employee, the employee’s start date is January 10, 2025. However, the employee submits the document related to the benefit provided under Article 102.5 of the Tax Code in January 2026. In this case, the employer must submit an amended tax declaration in order to ensure that the employee receives the applicable benefits for the previous year.
The fourth point concerns the documents required for employees to exercise their right to salary income tax benefits. By Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001, the “List of documents for determining individuals’ entitlement to tax benefits when calculating income tax withheld from salaries” was approved.
Considering the large number of practical questions regarding this list, we present it below:
The right of individuals to tax benefits when calculating income tax withheld from salaries shall be determined on the basis of the following documents:
1.1. Heroes of the Patriotic War of the Republic of Azerbaijan:
Certificate confirming the awarding of the title “Hero of the Patriotic War of the Republic of Azerbaijan”.
1.1-1. National Heroes of Azerbaijan:
Certificate confirming the awarding of the title “National Hero of Azerbaijan”.
1.2. Heroes of the Soviet Union and Socialist Labor:
Certificate confirming the awarding of the title “Hero of the Soviet Union” or “Hero of Socialist Labor”.
1.3. Persons awarded all three degrees of the “Shohrat” Order:
Certificate confirming the awarding of all three degrees of the “Shohrat” Order.
1.4. Persons with war-related disabilities involving impairment of bodily functions by 61–100 percent:
Extract from the register of persons with disabilities;
Certificate issued by the State Service for Mobilization and Conscription;
Certificate issued by the local body of the State Social Protection Fund or a “DOST” center under the Ministry of Labor and Social Protection of Population.
1.5. Widows/widowers and children of deceased combatants (excluding persons granted martyr status):
Certificate issued by the State Service for Mobilization and Conscription;
Certificate issued by the State Social Protection Fund or a “DOST” center;
Certificates issued by relevant state authorities.
1.6. Persons awarded orders and medals for dedicated labor on the home front during 1941–1945:
Certificates confirming such awards.
1.7. Persons granted war veteran status in accordance with legislation:
War veteran certificate;
Certificate issued by the State Service for Mobilization and Conscription;
Certificates issued by relevant state authorities.
1.8. Persons affected by radiation sickness due to the Chernobyl Nuclear Power Plant accident, atomic facility accidents, or nuclear-related activities:
Decision of the medical-social expert commission;
Certificates issued by relevant state authorities.
1.9. Persons whose bodily functions are impaired by 61–100 percent (excluding war-related disabilities) and children with disabilities:
Certificate issued by the State Social Protection Fund or a “DOST” center;
Decision of the medical-social expert commission.
1.10. Parents and spouses of deceased combatants (excluding martyr status cases), as well as parents and spouses of state employees who died in the line of duty:
Certificates issued by the State Social Protection Fund or “DOST” centers;
Certificates issued by relevant state authorities.
1.12. Military personnel sent to Afghanistan and other combat zones:
Certificate issued by the State Service for Mobilization and Conscription;
Certificates issued by military units or specialized military educational institutions;
Certificates issued by relevant state authorities.
1.13. One of the parents, spouse, guardian, or custodian caring for and living together with a child with a disability requiring permanent care, or a person with 81–100 percent impairment of bodily functions:
Court decision confirming guardianship or dependency;
Certificate from the employer confirming whether one of the spouses is already using the tax benefit;
Copy of the child’s birth certificate;
Certificate confirming cohabitation;
Certificate issued by the State Social Protection Fund;
Copy of the court decision on adoption.
1.14. Internally displaced persons and persons equated to them:
Certificate confirming internally displaced person status issued by the State Committee for Refugees and Internally Displaced Persons.
1.15. Income tax benefits for dependents are granted based on:
Certificate from the employer confirming whether one of the spouses is using the benefit;
Certificates issued by local executive authorities or municipalities in the form approved by the Ministry of Economy.
1.16. Parents, widows/widowers, and children of persons granted martyr family status:
Certificate confirming martyr family status issued by local bodies of the Social Services Agency under the Ministry of Labor and Social Protection of Population.
It should be noted that persons entitled to tax benefits must submit one of the documents listed above.
One of the most widely discussed issues in recent times concerns the documents required from employees during the recruitment process. Some experts believe that employers may request any document from applicants at the time of hiring. For example, if an employer has doubts regarding an employee’s health condition or narcological status, the employer may wish to request relevant medical certificates from a healthcare institution. However, labor legislation does not grant employers such a right. So, is there a legal basis for other requirements? Which documents may legally be requested from employees?
Expert Anar Bayramov provides clarification on these questions.
Article 48 of the Labor Code defines the obligations of the employer and specifies which documents may be requested from an individual during the hiring process. According to paragraph 5 of Article 48 of the Code, employees must provide a medical certificate regarding their health status when entering into an employment contract for jobs involving heavy, harmful, or hazardous working conditions that may negatively affect their health, as well as for positions in the food industry, public catering, healthcare, trade, and other similar workplaces aimed at protecting public health.
The list of such professions (positions) and workplaces was approved by Resolution No. 1 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 3, 2000. Under no circumstances may an employer require a medical certificate (Form 86) for professions (positions) or workplaces not specified in the aforementioned resolution.
In some cases, certain documents are requested from employees in order to apply guarantees and benefits established by the Labor Code and the Tax Code. For example, according to Article 117 of the Labor Code, regardless of the duration of the main and additional leave, women with two children under the age of 14 are granted an additional 2 calendar days of leave, while women with three or more children under that age, or women raising a child with a disability, are granted 5 calendar days of additional leave. In order to apply these benefits, employers request documents regarding family composition or the disability status of the employee’s child.
Another example concerns income tax benefits on salaries provided for under Article 102 of the Tax Code. According to Article 102.3 of the Code, the monthly taxable income from employment of one of the parents (including adoptive parents), the spouse, guardian, or custodian who lives together with and takes care of a child with a disability requiring permanent care, or a person whose bodily functions are impaired by 81–100 percent, is reduced by 200 manats.
Article 48 of the Labor Code also prohibits employers from requesting documents not предусмотрены by legislation. Specifically, paragraph 6 of the same article prohibits requesting additional documents from an employee entering into labor relations if such documents can be obtained from relevant state information systems and databases, are not предусмотрены by the Code, or are unrelated to the nature of the job (position).
Recent amendments to the Labor Code have helped resolve disputes regarding the documents requested from employees. According to paragraph 5-1 added to Article 48 of the Code, other documents related to labor relations — such as information on the number of dependent family members, disability status, war veteran status, internally displaced person status, etc. — are submitted voluntarily by the employee for the purpose of ensuring labor and social guarantees and benefits.
Let us note several important points regarding this new provision added to the Labor Code.
The first point concerns the purpose for which the employee submits the documents. Paragraph 5-1 of Article 48 clearly states that such documents are submitted voluntarily for the purpose of ensuring labor and social guarantees and benefits related to the employee’s rights.
Example 1: An employee’s voluntary submission of a criminal record certificate to the employer is not considered compliant with paragraph 5-1 of Article 48 of the Labor Code. This is because the document is not intended for the application of any labor or social guarantee or benefit. Legislation does not provide any specific guarantee or privilege for employees without a criminal record.
Example 2: An employee may voluntarily submit documents relating to their child with a disability to the employer. This is because both the Labor Code and the Tax Code provide guarantees and benefits in such cases.
The second point concerns the employer’s ability to access such information electronically.
Example 3: Employers have access through the ƏMAS subsystem to information regarding whether an employee has a disability, war veteran status, or internally displaced person status. In such cases, the employer must apply the guarantees and benefits предусмотрены by the Labor and Tax Codes based on information obtained from state information systems, without requesting additional documents from the employee.
The third point concerns situations where the employee submits documents confirming eligibility for benefits at a later stage. According to Article 102.8 of the Tax Code, if an individual has a status entitling them to tax benefits listed in the article, but submits the supporting documents after the employment contract enters into legal force, the tax benefit shall still be calculated from the date the employment contract became effective.
Example 4: According to the employment contract concluded between the employer and the employee, the employee’s start date is January 10, 2025. However, the employee submits the document related to the benefit provided under Article 102.5 of the Tax Code in January 2026. In this case, the employer must submit an amended tax declaration in order to ensure that the employee receives the applicable benefits for the previous year.
The fourth point concerns the documents required for employees to exercise their right to salary income tax benefits. By Resolution No. 4 of the Cabinet of Ministers of the Republic of Azerbaijan dated January 4, 2001, the “List of documents for determining individuals’ entitlement to tax benefits when calculating income tax withheld from salaries” was approved.
Considering the large number of practical questions regarding this list, we present it below:
The right of individuals to tax benefits when calculating income tax withheld from salaries shall be determined on the basis of the following documents:
1.1. Heroes of the Patriotic War of the Republic of Azerbaijan:
Certificate confirming the awarding of the title “Hero of the Patriotic War of the Republic of Azerbaijan”.
1.1-1. National Heroes of Azerbaijan:
Certificate confirming the awarding of the title “National Hero of Azerbaijan”.
1.2. Heroes of the Soviet Union and Socialist Labor:
Certificate confirming the awarding of the title “Hero of the Soviet Union” or “Hero of Socialist Labor”.
1.3. Persons awarded all three degrees of the “Shohrat” Order:
Certificate confirming the awarding of all three degrees of the “Shohrat” Order.
1.4. Persons with war-related disabilities involving impairment of bodily functions by 61–100 percent:
Extract from the register of persons with disabilities;
Certificate issued by the State Service for Mobilization and Conscription;
Certificate issued by the local body of the State Social Protection Fund or a “DOST” center under the Ministry of Labor and Social Protection of Population.
1.5. Widows/widowers and children of deceased combatants (excluding persons granted martyr status):
Certificate issued by the State Service for Mobilization and Conscription;
Certificate issued by the State Social Protection Fund or a “DOST” center;
Certificates issued by relevant state authorities.
1.6. Persons awarded orders and medals for dedicated labor on the home front during 1941–1945:
Certificates confirming such awards.
1.7. Persons granted war veteran status in accordance with legislation:
War veteran certificate;
Certificate issued by the State Service for Mobilization and Conscription;
Certificates issued by relevant state authorities.
1.8. Persons affected by radiation sickness due to the Chernobyl Nuclear Power Plant accident, atomic facility accidents, or nuclear-related activities:
Decision of the medical-social expert commission;
Certificates issued by relevant state authorities.
1.9. Persons whose bodily functions are impaired by 61–100 percent (excluding war-related disabilities) and children with disabilities:
Certificate issued by the State Social Protection Fund or a “DOST” center;
Decision of the medical-social expert commission.
1.10. Parents and spouses of deceased combatants (excluding martyr status cases), as well as parents and spouses of state employees who died in the line of duty:
Certificates issued by the State Social Protection Fund or “DOST” centers;
Certificates issued by relevant state authorities.
1.12. Military personnel sent to Afghanistan and other combat zones:
Certificate issued by the State Service for Mobilization and Conscription;
Certificates issued by military units or specialized military educational institutions;
Certificates issued by relevant state authorities.
1.13. One of the parents, spouse, guardian, or custodian caring for and living together with a child with a disability requiring permanent care, or a person with 81–100 percent impairment of bodily functions:
Court decision confirming guardianship or dependency;
Certificate from the employer confirming whether one of the spouses is already using the tax benefit;
Copy of the child’s birth certificate;
Certificate confirming cohabitation;
Certificate issued by the State Social Protection Fund;
Copy of the court decision on adoption.
1.14. Internally displaced persons and persons equated to them:
Certificate confirming internally displaced person status issued by the State Committee for Refugees and Internally Displaced Persons.
1.15. Income tax benefits for dependents are granted based on:
Certificate from the employer confirming whether one of the spouses is using the benefit;
Certificates issued by local executive authorities or municipalities in the form approved by the Ministry of Economy.
1.16. Parents, widows/widowers, and children of persons granted martyr family status:
Certificate confirming martyr family status issued by local bodies of the Social Services Agency under the Ministry of Labor and Social Protection of Population.
It should be noted that persons entitled to tax benefits must submit one of the documents listed above.