12:48 - 6.11.2025

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November 6, Fineko/abc.az. Starting from January 1, 2026, the procedure for calculating contributions to compulsory state social insurance, which individual entrepreneurs must pay, will change.

ABC.AZ informs that this is reflected in the proposed amendment to the Law on Social Insurance, discussed at today’s meeting of the Pparliamentary Committee on Economic Policy, Industry and Entrepreneurship.

According to the draft, contributions for compulsory state social insurance in the amount of 2 percent of their income (excluding expenses) will be paid for entrepreneurial activities, provided that they amount to at least 15% and no more than 100% of the minimum monthly salary. According to the amendments, if entrepreneur's monthly income is 5,000 manats with minimum monthly salary of 400 manats, then the social insurance contribution will make up 2% of income – 100 manats.

If the income is 2,000 manats, 2% = 40 manats, but since this amount is less than 60 manats, which is the minimum limit, the entrepreneur will pay 60 manats.

If the income is 25,000 manats, then 2% = 500 manats, but since this amount exceeds the maximum limit of 400 manats, the entrepreneur will pay 400 manats.