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Calculation of salaries and vacation payments for employees working in Karabakh
For several years now, large-scale and highly significant projects have been carried out in the Karabakh and Eastern Zangezur regions. Taking into account the importance and scale of these activities, fundamental changes have also been made to labour legislation. One of these changes concerns the special benefits and privileges granted to specialists working in these regions. The subject is explained by expert Emin Sattarov.
First of all, the legislation clearly defines the concept of a specialist working in these territories. Accordingly, a specialist is a person who holds a state-recognized document confirming vocational, secondary specialized, or higher education, has at least 24 months of work experience during the last 60 months, and works under an employment contract in territories liberated from occupation.
For these benefits to apply, three main conditions must exist simultaneously. First, the employer must be registered for tax purposes in the relevant territories. Second, the specialist's workplace must be located in these territories. Third, the specialist must reside in these territories, meaning that they must be registered at their place of residence or place of stay. If any of these conditions is violated, the application of the benefits is discontinued.
Now let us look at the most important part — the benefits granted to these specialists. One of the main benefits is the right to additional leave. According to Article 118-1 of the Labour Code, specialists working in the territories of the Republic of Azerbaijan liberated from occupation are granted an additional five calendar days of leave, regardless of the duration of their main and additional leave, taking into account Article 21-1 of the Code.
As can be seen, under the legislation, specialists working in territories liberated from occupation are entitled to an additional five calendar days of leave, regardless of the duration of their main and additional leave. In other words, these specialists have an additional advantage in terms of their right to rest.
The second important benefit concerns wages. According to Clause 9-1 of the Resolution of the Cabinet of Ministers dated August 22, 2002, the minimum amount of the increase coefficient applied to the tariff (position) salaries of specialists working in the territories of the Republic of Azerbaijan liberated from occupation is set at 1.2.
In simple terms, their salaries are paid at a higher amount than the amount normally determined.
Clause 9-2 of the same Resolution states that the increase coefficients specified in Clause 9-1 are applied by employers operating in the private sector on a voluntary basis, provided for in a collective agreement or, where no collective agreement has been concluded, in the employment contract.
In other words, the application of this increase is mandatory in the public sector. Employers operating in the private sector may apply this coefficient voluntarily by including it in a collective agreement or, where no collective agreement exists, in the employment contract.
I would also like to emphasize separately that the legislation does not consider the benefits, privileges, and additional guarantees provided to these specialists to constitute discrimination. In other words, providing such additional support is completely lawful and does not mean that anyone's rights are being violated.
Now I would like to address an issue that is frequently encountered in practice. HR specialists and accountants often make mistakes regarding this matter.
Incorrect approach: An accountant sees that an employee's workplace is located in Fuzuli and that the employer is also registered for tax purposes there. Considering this sufficient, the accountant immediately applies the 1.2 coefficient to the employee's salary and calculates five additional days of leave. However, the employee actually lives in Baku and is not registered in a territory liberated from occupation.
Correct approach: All three conditions mentioned above must exist simultaneously. In other words, it is not enough for the workplace and the employer's tax registration to be located in these territories; the employee must also reside in the relevant territory (be registered at their place of residence or place of stay). If any one of these conditions is missing, neither the coefficient nor the additional leave can be applied. Otherwise, the calculations will be incorrect, and serious problems may arise later during inspections.
In conclusion, I can say that today, going to Karabakh and Eastern Zangezur for work is not only a patriotic duty but also a choice that is specifically supported by the state. However, in order to apply these benefits correctly, it is essential to pay close attention to all the requirements of the legislation.
For several years now, large-scale and highly significant projects have been carried out in the Karabakh and Eastern Zangezur regions. Taking into account the importance and scale of these activities, fundamental changes have also been made to labour legislation. One of these changes concerns the special benefits and privileges granted to specialists working in these regions. The subject is explained by expert Emin Sattarov.
First of all, the legislation clearly defines the concept of a specialist working in these territories. Accordingly, a specialist is a person who holds a state-recognized document confirming vocational, secondary specialized, or higher education, has at least 24 months of work experience during the last 60 months, and works under an employment contract in territories liberated from occupation.
For these benefits to apply, three main conditions must exist simultaneously. First, the employer must be registered for tax purposes in the relevant territories. Second, the specialist's workplace must be located in these territories. Third, the specialist must reside in these territories, meaning that they must be registered at their place of residence or place of stay. If any of these conditions is violated, the application of the benefits is discontinued.
Now let us look at the most important part — the benefits granted to these specialists. One of the main benefits is the right to additional leave. According to Article 118-1 of the Labour Code, specialists working in the territories of the Republic of Azerbaijan liberated from occupation are granted an additional five calendar days of leave, regardless of the duration of their main and additional leave, taking into account Article 21-1 of the Code.
As can be seen, under the legislation, specialists working in territories liberated from occupation are entitled to an additional five calendar days of leave, regardless of the duration of their main and additional leave. In other words, these specialists have an additional advantage in terms of their right to rest.
The second important benefit concerns wages. According to Clause 9-1 of the Resolution of the Cabinet of Ministers dated August 22, 2002, the minimum amount of the increase coefficient applied to the tariff (position) salaries of specialists working in the territories of the Republic of Azerbaijan liberated from occupation is set at 1.2.
In simple terms, their salaries are paid at a higher amount than the amount normally determined.
Clause 9-2 of the same Resolution states that the increase coefficients specified in Clause 9-1 are applied by employers operating in the private sector on a voluntary basis, provided for in a collective agreement or, where no collective agreement has been concluded, in the employment contract.
In other words, the application of this increase is mandatory in the public sector. Employers operating in the private sector may apply this coefficient voluntarily by including it in a collective agreement or, where no collective agreement exists, in the employment contract.
I would also like to emphasize separately that the legislation does not consider the benefits, privileges, and additional guarantees provided to these specialists to constitute discrimination. In other words, providing such additional support is completely lawful and does not mean that anyone's rights are being violated.
Now I would like to address an issue that is frequently encountered in practice. HR specialists and accountants often make mistakes regarding this matter.
Incorrect approach: An accountant sees that an employee's workplace is located in Fuzuli and that the employer is also registered for tax purposes there. Considering this sufficient, the accountant immediately applies the 1.2 coefficient to the employee's salary and calculates five additional days of leave. However, the employee actually lives in Baku and is not registered in a territory liberated from occupation.
Correct approach: All three conditions mentioned above must exist simultaneously. In other words, it is not enough for the workplace and the employer's tax registration to be located in these territories; the employee must also reside in the relevant territory (be registered at their place of residence or place of stay). If any one of these conditions is missing, neither the coefficient nor the additional leave can be applied. Otherwise, the calculations will be incorrect, and serious problems may arise later during inspections.
In conclusion, I can say that today, going to Karabakh and Eastern Zangezur for work is not only a patriotic duty but also a choice that is specifically supported by the state. However, in order to apply these benefits correctly, it is essential to pay close attention to all the requirements of the legislation.