Azerbaijan has introduced mandatory health insurance contributions with effect from 1 January 2021. The contributions are payable by both employers and employees at the following progressive rates:
- income up to AZN 8,000 - 2.0%
- income over AZN 8,000 - 0.5%.
However, for non-public sector and non-oil and gas industry employers, the first bracket rate is 1.0% for 2021 and will increase to 2.0% in 2022.