Contribution rates
Compulsory state social insurance (DSMF) contributions are set by article 14 of the Law on Social Insurance. The employee’s contribution is withheld from salary; the employer’s is paid on top of it.
| Monthly salary | Employee | Employer |
|---|---|---|
| up to 200 ₼ | 3% | 22% |
| 200 ₼ to 8,000 ₼ | 6 ₼ + 10% of the part above 200 ₼ | 44 ₼ + 15% of the part above 200 ₼ |
| above 8,000 ₼ | 786 ₼ + 10% of the part above 8,000 ₼ | 1,214 ₼ + 11% of the part above 8,000 ₼ |
| Monthly salary | Employee | Employer |
|---|---|---|
| Any amount | 3% | 22% |
In the private non-oil sector (14.4) the bands work like this: on the part up to 200 ₼ the employee pays 3% and the employer 22%; on the part from 200 ₼ to 8,000 ₼ the employee pays 10% and the employer 15%; on the part above 8,000 ₼ the employee pays 10% and the employer 11%. The fixed sum in the table is the contribution on the bands below.
What changed above 8,000 ₼
Law 297-VIIQD replaced article 14.4. The bands up to 8,000 ₼ are unchanged. The one change is that from 2026 only the employer’s share on the part above 8,000 ₼ is lower: 11% instead of 15%. The employee still pays 10%. Up to the end of 2025 that part was charged at the rates of the band below: 10% for the employee and 15% for the employer.
On a 10,000 ₼ salary the employee pays 986.00 ₼ and the employer 1,434.00 ₼:
From the employee’s pay per month, ₼
Employer cost per month, ₼
State and oil-and-gas sector
Under article 14.3, the employee here pays 3% of salary and the employer 22%. There are no bands and no upper limit. On a 1,000 ₼ salary the employee pays 30.00 ₼ and the employer 220.00 ₼. An executive body sets the sector criteria.
Payment date and a second job
Contributions are calculated monthly and paid with salary, by non-cash payment, no later than the 15th of the following month (14.6).
At a second job the same scale applies, but the bands start again for each workplace. On a 1,000 ₼ salary at the main job the employee pays 86.00 ₼ and the employer 164.00 ₼.
Technopark residents
Technopark residents with a certificate issued before 2027, if they are citizens, may choose 4 times the minimum wage as the contribution base (Law on Social Insurance, 14.8). The choice is made in writing by 15 January. Whether the employer’s share also uses this base is not confirmed. More on the technopark calculator page.
Questions and answers
What are Azerbaijan social insurance rates in 2026?
In the private sector the employee pays 3% up to 200 ₼, 10% up to 8,000 ₼ and 10% above; the employer pays 22%, 15% and 11%. In the state and oil-and-gas sector the rates are 3% and 22%.
How much DSMF does the employer pay on a 1,000 ₼ salary?
164.00 ₼ in the private sector. The employee pays 86.00 ₼.
When are social insurance contributions paid?
With salary, no later than the 15th of the next month (article 14.6).