16:38 - 26.04.2019

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April 26, Fineko/abc.az. In accordance with the legislation of the Republic of Azerbaijan, the income of Azerbaijani citizens who earn from work abroad is not included in social insurance contributions in Azerbaijan.

According to the Ministry of Taxes, Azerbaijani citizens who receive income from labor activity in foreign countries pay a mandatory state social insurance fee in accord with Article 14.5.1 of the Law on Social Insurance.

According to the same article, persons engaged in entrepreneurial activity must pay mandatory state social insurance contributions in the amount of 50% of the minimum monthly wage in the areas of construction and trade and 25% in other areas. This provision will come into force from 1 January 2020.