Ministry of Taxes Clarifies Issue of Payment of Social Contributions by Individuals from 2019

Baku / 29.11.18 / Turan: The Ministry of Taxes has clarified the issue of attracting individuals to social insurance, working both under civil law contracts and as businesses. The expected changes in legislation on social insurance payments have caused discrepancies and interpretation in society.

The Ministry of Taxes notes that for individuals working under civil contracts, the rate of social insurance contributions does not change and will be charged at a rate of 25% of income. "These are the persons who are not on tax accounting and tax deductions for their contracts are paid by the employer. However, these entities have the right to continue their work as individual entrepreneurs and pay social contributions using a different method," a spokesman for the ministry Shahin Mammadov told Turan.

From 2019, a differentiated social deduction fee has been introduced for individuals who are registered with the tax authorities. Physical persons engaged in business activities in the construction and trade sectors will pay social deductions in the amount of 50% to the minimum wage - 65 manat, other persons in the amount of 25% - 32.50 manat. The minimum salary is 130 manat. It should be noted that at present there is a difference in social deductions depending on the implementation of the place of business activity (Baku and the regions). In addition, the rate of these deductions is 20% of the minimum wage.

The Ministry of Taxes expects that innovations in the field of social insurance payments will lead to an increase in entrepreneurial activity, the legalization of labor places.

Profit tax for individuals is planned to be reduced from 4% to 2% of total income.--08D--

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