Approved by the State Social Security Fund of the Azerbaijan Republic of August 9, 2006 No. 440

Rules of collection of fees on compulsory national social insurance

I. General provisions

1. These rules are developed according to the Laws of the Azerbaijan Republic "About social insurance" and "About individual accounting in system of the national social insurance", other legal acts and regulate Rules of collection of fees on compulsory national social insurance.

2. The basic concepts used in these rules, the following:

* fee on compulsory national social insurance - the money allowance paid to insurance company for insurance;

* participants of social insurance - the insurer, insurers and insured;

* The State Social Security Fund (SSSF) of the Azerbaijan Republic - the legal entity - the insurer performing activities for compulsory national social insurance according to the procedure, established by the legislation of the Azerbaijan Republic;

* the insurer - irrespective of pattern of ownership and organizatsionnopravovy form, the created according to the legislation of the Azerbaijan Republic or foreign states of the company, organization and organization, their branches and representations performing activities in the Azerbaijan Republic, elected bodies, and also other persons performing social insurance of or others;

* insured - person for benefit of whom the insurance activity is performed;

* the employer - the sui juris owner having the right to sign the employment contract (contract) with workers, to terminate it or to make changes to its conditions, or the director in which it is appointed (is authorized), authority, and also the physical person who is engaged in business activity without formation of legal entity;

* the legal entity - the structure which underwent state registration, having separate property in property, answering this property for the obligations, having the right to receive and perform on its own behalf the property and personal non-property rights, to perform duties, to act in court as plaintiff or the defendant;

* the foreign legal entity - the legal entity formed outside the Azerbaijan Republic;

* branch of the legal entity - the separate division of the legal entity located outside its location, and performing everything or part of its functions including functions of representation;

* representation of the legal entity - the separate division of the legal entity located outside its location and representing and protecting the interests of the legal entity;

* structural division of the legal entity - the division of the legal entity located outside its location, which is not considered as its branch and representation, however which by the legal entity is granted certain rights;

* economic objects - the place which is not considered as branch, representation and structural division of insurers, and the place of the performed economic activity;

* the commercial legal entity - the organization which main goal is profit earning;

* the non-commercial legal entity - the organization which main goal is not profit earning or not sharing the obtained profit among participants;

* the physical persons who are engaged in business activity and performing own insurance, - physical persons which main objective profit earning and performing the activities independently on the risk, without having used labor power according to the employment contract (contract);

* the physical persons who are engaged in business activity with use of labor power according to the employment contract (contract) are considered as insurers;

* elected bodies - the bodies elected according to the legislation of the Azerbaijan Republic vote on the basis of the voting right;

* family krestjyanskoye economy - joint implementation of productive and other economic activity in the rural zone without formation of legal entity by the family members and persons performing joint activities on the basis of the individual work and property which is in property or in lease;

* the owners of land having in property of the earth suitable for agricultural industry - the payers of fee on compulsory national social insurance performing social insurance as themselves and the able-bodied family members using the lands suitable for agricultural industry (except forming the legal entity, family peasant economy).

* members of the family of the owners of land having in property of the earth, suitable for agricultural industry - the physical persons (insured) having the right to use the lands suitable for family peasant economy, on the basis of the related relations;

* persons who are engaged in hired labor activity when implementing the services relating to household - persons signing the relevant agreement for implementation of these services;

* persons appointed to position by Millie's resolution of Majlis of the Azerbaijan Republic, the Decree and orders of the President of the Azerbaijan Republic - persons appointed to position according to the legislation of the Azerbaijan Republic Millie's resolution of Majlis of the Azerbaijan Republic, the Decree and orders of the President of the Azerbaijan Republic;

* working at paid elective offices - the physical persons working at paid elective offices;

* the military personnel (except for the military personnel of the valid compulsory military service) - persons with military rank serving in Armed Forces of the Azerbaijan Republic, relevant organs of the executive authority of the Azerbaijan Republic (The Ministry of Defence of the Azerbaijan Republic, the Ministry of homeland security of the Azerbaijan Republic, the Ministry of Internal Affairs of the Azerbaijan Republic, the Ministry of Justice of the Azerbaijan Republic, the Ministry of Emergency Situations of the Azerbaijan Republic, Prosecutor's office of the Azerbaijan Republic, the State Border Service of the Azerbaijan Republic, Special service of the state protection of the Azerbaijan Republic) and the armed connections created according to the legislation of the Azerbaijan Republic other;

* persons with special rank are the persons with special rank serving in relevant organs of the executive authority of the Azerbaijan Republic (The Ministry of Emergency Situations of the Azerbaijan Republic, the State Customs Committee of the Azerbaijan Republic, the Public courier service under the Cabinet of Ministers of the Azerbaijan Republic);

* prosecutors, deputies and assistant prosecutors, investigators of prosecutor's office - persons fulfilling the appropriate rights and duties in system of Prosecutor's office of the Azerbaijan Republic according to the legislation of the Azerbaijan Republic;

* working according to the employment contract (contract) - the physical persons which signed the employment contract (contract) with the employer in individual procedure and working at the corresponding workplaces with compensation;

* the member of Bar - the person accepted in accordance with the established procedure in membership of Bar and performing lawyer activities, having accepted the lawyer's oath;

* the private notary - person who was registered by the Ministry of Justice Azerbaijan the Republic for implementation of notarial activities privately, received the appropriate certificate and the certificate of registration of the private notary;

* the independent auditor - the physical person who acquired the right to render independent auditor services in the territory of the republic on the basis of the license granted by Auditor Chamber of the Azerbaijan Republic;

* the independent accountant - the physical person who acquired the right to perform transactions on financial accounting in the territory of the republic on the basis of the license granted by Chamber of Accountants of the Azerbaijan Republic;

* persons receiving royalties - persons (insured) who acquired copyright in legislative procedure;

* working under agreements of civil nature - persons (insured) performing provision of property, performance of works or rendering services in the agreements of civil nature signed according to the civil legislation;

* the citizens of the Azerbaijan Republic who are engaged in foreign countries in paid labor activity or individual business activity and not paying fees on compulsory social insurance in these countries - persons (insured) showing the relevant document confirming their occupation with paid labor activity or individual business activity in foreign countries, and the corresponding reference of body of that country, exercising control in the field of social insurance on payment of fee on compulsory national social insurance;

* market price - the goods price (works, services) which is formed as a result of interaction of the demand and supply. Market price is determined on the basis of the goods prices (work, service) which are formed for similar goods (work, service) until issue of goods (work, service) instead of the salary for the next date, but no more than 30 days (to or after) from the moment of issue of goods (work, service);

* individual accounting - the organization and accounting of data about everyone insured according to the legislation of the Azerbaijan Republic for providing pension and other rights of social protection;

* the individual personal account - the personal account reflecting set of data on system of the national social insurance and open GFSZ on everyone insured during the accounting period with permanent (invariable) social security number;

* the social security number (SSN) - the permanent (unchangeable) number assigned insured from GFSZ;

* the salary - the daily or monthly amount determined by the employment contract for accomplishment of labor functions during the appropriate working hours, paid by the employer to the worker for the performed work (the rendered services) in cash or natural form and also set of surcharges, awards and other payments;

* compensation - includes the salary and any payment or benefit received for this work with charge of the income of physical persons, work-related on hiring;

* the income from source of the Azerbaijan Republic - belong the compensation received for work for hire, the income from activities, not work-related on hiring - the income from business activity, except for the income connected with activities in the Azerbaijan Republic, not exempted from charge of fee on compulsory national social insurance according to the Law of the Azerbaijan Republic "About social insurance";

* payers of fee on compulsory national social insurance - persons performing social insurance of or another;

* the compulsory national social insurance agent - the persons having the identical rights with payers of fee on compulsory national social insurance, obliged to assess contributions on compulsory national social insurance, to hold them from the payer of fee on compulsory national social insurance and to list to destination;

* deduction from payment source - charge of fee on obligatory state social insurance in source of payment and transfer to destination person performing compensation and payment of the income involved in compulsory national social insurance.

* capable persons are the persons which are in age between upper and the lower age limit, stipulated by the legislation the Azerbaijan Republic (the man at the age of 15-62 years and the woman at the age of 15-57 years) and capable to perform any labor activity. Unemployed disabled people of I and II groups and receiving pension on preferential terms do not treat this concept.

II. Persons which are subject to compulsory national social insurance

3. Persons which are subject to compulsory national social insurance:

* persons appointed to position by Millie's resolution of Majlis of the Azerbaijan Republic, the Decree and orders of the President of the Azerbaijan Republic;

* the citizens of the Azerbaijan Republic and stateless persons performing activities in the Azerbaijan Republic or working according to the employment contract (contract) in all organizations belonging to Azerbaijan, the companies and the organizations in foreign countries;

* the foreigners receiving labor payments from sources of the Azerbaijan Republic and gaining other income assessed by compulsory state social insurance premium (except the foreigners working at the party of contractors and subcontractors which perform activities within the Agreements approved by the Law of the Azerbaijan Republic "About acceptance, ratification and approval of implementation of the Agreement on joint development and the equity Section of oil extraction on Azeri's fields, Chyrag and deep-water part of the field of Gyuneshli in the Azerbaijani sector of the Caspian Sea between the State Oil Company of Azerbaijan Republic and AMOKO KASPIAN SI PETROLEUM LIMITED, BEE-PI EKSPLOREYSHN (KASPIAN of the SI) LIMITED, DELTA NIMIR HAZAR LIMITED, DEN NORSKE CTATC OLYESELSKAP of ampere-second., JOINT-STOCK COMPANY Lukoil, MAKDERMOTT AZERBAIJAN, INK., PENNZOIL KASPIAN CORPORATION, REMKO HAZAR ENERGY LIMITED, TURKIE PETROLLERI A. The lake, YUNOKAL HAZAR, LTD." of December 2, 1994 No. 933 and the Law of the Azerbaijan Republic "About acceptance, ratification and approval of implementation of the Agreement on investigation, development and the equity Section of production on the perspective site Shakhdeniz in the Azerbaijani sector of the Caspian Sea between the State Oil Company of Azerbaijan Republic and the Business affiliated company SOCAR, Bee-Pi Eksploreyshn (Azerbaydzhan) Limited, the Elf Petroleum Azerbaijan B.V., Lukoil International LTD, Oil Industries Engineering and Konstrakshn, Statoil Azerbaijan Ampere-second., Torkish Petroleum Oversiz Company Limited of February 7, 1996 No. 160-IQ);

* working at elective paid offices;

* military personnel;

* persons with special rank;

* the prosecutors serving in bodies of prosecutor's office;

* employees of tax authorities;

* members of Bar;

* the physical persons which are engaged in business and labor activity in individual procedure the Military personnel of the valid compulsory military service are not considered as persons who are involved in compulsory national social insurance.

4. The foreigners gaining entrepreneurial income within more than 182 days in calendar year are considered as persons which are subject to compulsory national social insurance.

III. Accounting of participants of insurance on compulsory national social insurance

5. Non-commercial legal entities after state registration, and in family - peasant economy after acceptance on accounting, according to the procedure, established by the legislation, the persons having agricultural holdings in property and using these grounds after receipt of the document confirming the property right to the earth other insurers who are not the subject of managing after execution of an employment agreement (contract) shall be registered no later than one month in insurance company on compulsory national social insurance, having provided the corresponding data.

Accounting of commercial legal entities, representations and branches of the foreign commercial legal entity, and also the physical persons who are engaged in business activity in bodies of GFSZ is made on the basis of the accounting data provided by the Ministry of Taxes of the Azerbaijan Republic which is single state registration body of subjects of business activity by the principle? one window.

6. Each insured shall be registered in system of individual accounting on compulsory national social insurance in body of the State Social Security Fund (daleegfsz) where the insurer stays on the registry.

7. Account of participants of insurance is kept according to? To rules of accounting of participants of insurance on compulsory national social insurance.

IV. Subject to deduction of fee on compulsory national social insurance

8. The income connected hardly and business activity, is subject to keeping of fee on compulsory national social insurance.

9. The following belongs to the income assessed by compulsory national social insurance:

* the income, work-related on hiring, - compensation;

* income gained from activities, not work-related on hiring - entrepreneurial income.

10. For payment work and to other income all types of the salary and surcharges belong to the salary, stipulated by the legislation (award, vacation pay, etc.), income gained from business activity and other payments.

11. When implementing of compensation by the insurer in natural form, i.e. in case of issue to the worker (insured) instead of the salary of goods, works and services, the contribution on compulsory national social insurance is assessed according to the cost of these products (works, services) expressed in market prices (for example, the cost of products issued working in agricultural industries, in the form of grain, fruit, etc., working at garment factory - in the form of fabric, working at caramel factory - in the form of confectionery, working at the companies of grain products - in the form of bread, etc.).

12. In case of regulation of goods prices by the state, the works and services issued instead of the salary, the contribution on compulsory national social insurance is assessed on these products (works, services) according to their cost, expressed in the prices regulated by the state.

13. In case of compensation of expenses by the insurer (expenses on food, telephone negotiations, lease, transportation expenses, expenses on proprietary insurance, life, health and so forth, and also other expenses such) the worker (insured), except for the privileges established by the Law of the Azerbaijan Republic "About social insurance" the amount of the paid means is subject to compulsory national social insurance.

14. Except for all types obligatory and voluntary medical insurance and accumulative life insurance under the agreement signed for the term of at least 5 years, the fee on compulsory national social insurance from income gained in the form of difference between the insurance premiums on other types of insurance paid by the insurer for benefit of insured, and insurance payment keeps from payment source.

15. In case of debt write-off or employee obligation to the insurer in connection with its labor activity, the amount of this debt or the obligation is subject to compulsory national social insurance.

16. The contribution on compulsory national social insurance is assessed on all payment types of work and the income, except for the following income types on which the fee is not estimated:

* the surcharges issued to workers, being in operating time on the way or work of which has traveling character, working in the field organizations, instead of daily traveling expenses;

* the amounts of the traveling expenses established by the legislation (daily issues on food, utility costs and transportation expenses);

* lump-sum amounts when reducing number of workers, in case of staff reduction or termination of the employment contract in connection with death of the worker;

* the cost of the treatment-and-prophylactic lunches, milk and other equivalent products issued to the workers occupied on harmful, hard and underground work and the cost of overalls, special footwear and other individual protection equipment issued to workers at the scheduled time and in required assortment;

* the amounts of the grant issued to students, graduate students (masters), directed to study with separation from production, at the expense of the companies and the organizations;

* the one-time help given according to the decision of relevant organs of the executive authority and also foreign countries and other organizations in connection with natural disaster and other emergency situations;

* alimentary payments, payment for blood and its components which are handed over during donorship;

* the amounts of the social insurance payments issued at the expense of fees on compulsory national social insurance;

* the national pensions and public welfare payments paid for the account of the government budget on the basis of the laws of the Azerbaijan Republic and decisions of relevant organs of the executive authority;

* the means paid in monetary or natural value, for completion of damage caused to property or valuable interests of the insured event insured in case of origin, - insurance payment, and also insurance premiums for all types obligatory and voluntary medical insurance, any amounts paid by the insurer insured after the expiration of 5-year term from coming into force of the agreement on accumulative life insurance, insurance premiums on accumulative life insurance, under the agreement signed for the term of at least 5 years, paid by the insurer to insurers of the Azerbaijan Republic;

* the income which is not relating to wage labor and business activity (the amount of the interest income, the dividend, income for property leased, royalty, the income from provision of the assets which are not used for the purposes of business activity, gifts and inheritance);

* the cost of the awards got at competitions and tenders in the form of objects and money;

* the lump sum payment issued to the government employee in connection with dismissal at own will because of achievement of retirement age;

* the temporary disability benefit issued at the expense of means of the insurer;

* compensation paid to the workers sent by state bodies to other places by the translation for expense recovery on transfer and lease;

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