How will the salary be calculated in 2022?

If we look at our salary calculation block for 2021, we will see that the change in the salary calculation is only the expiration of the grace period in the capacity of the Compulsory Medical Insurance (CMI). Since then, this discount has been abolished and is calculated at 2%, respectively.

The tables below show the relevant deductions for labor in the non-oil and gas and private sectors and in the public and oil sectors.

Salary calculation in non-oil and gas and private sector:

Non-oil and gas and private sector

At the expense of the employee

At the expense of the company

Income tax

8000AZN up to salary 0 AZN

14% of the upper part of the salary of 8000 AZN

SSPF retention

3% AZN up to 200 AZN salary, 10% of the upper part of 200 AZN salary

Unemployment insurance

0.5% of salary

To the trade union

Definite%

Compulsory health insurance

2% up to 8000 AZN, 2% of the part above 8000 AZN

No income tax is levied



SSPF retention

22% AZN up to 200 AZN salary, 15% above 200 AZN salary

Unemployment insurance

0.5% of salary

To the trade union

Definite%

Compulsory insurance

2% up to 8000 AZN, 2% of the part above 8000 AZN


Salary calculation in oil and gas and public sector

Oil and gas and the public sector

At the expense of the employee

At the expense of the company

İncome taxes

If the salary (taxable) is up to 2500 AZN (salary-200) * 14%

If the salary (taxable) is more than 2500 AZN 350+ (salary-2500) * 25%

SSPF allocation is 3% of salary

Unemployment insurance 0.5%

% Determined by trade union

Compulsory health insurance

2% up to 8000 AZN, 0.5% of the part above 8000 AZN

Income tax is not calculated



SSPF allocation is 22% of salary

Unemployment insurance 0.5%

% Determined by trade union

Compulsory health insurance

2% up to 8000 AZN, 0.5% of the part above 8000 AZN


Example of salary calculation for 2022:

The employee's salary is AZN 570 and he works in the non-oil and gas and private sectors

At the expense of the employee

At the expense of the company

Income Tax = 0 AZN

DSMF = 200 * 3% + (570-200) * 10% = 43 AZN

Unemployment insurance = 570 * 0.5% = 2.85 AZN

İTS = 570 * 2% = 11,4 AZN

Income Tax = 0 AZN

DSMF = 200 * 22% + (570-200) * 15% = 99.5 AZN

Unemployment insurance = 570 * 0.5% = 2.85 AZN

İTS = 570 * 2% = 11,4 AZN


Download payroll calculation table and table