Employer Payroll Tax
Employee Payroll Taxes
Employee Income Tax
The minimum wage is 406 Drams per hour and 68,000 Drams a month.
Salaries are paid on a monthly basis. Payday is the 15th of the following month.
13th salary is not required by law.
Fulltime employment is considered 40 hours weekly, and 8 hours daily.
Employees earn 150% of their normal hourly rate for each hour of overtime work. Employees earn 130% of their normal hourly rate for each hour of night work.
The minimum annual leave is 20 working days for a five-day working week and 24 working days for a six-day working week.
Extended annual leave of up to 25 working days for a five-day working week, or 30 working days for a six-day working week (in exceptional cases, 35 working days for a five-day working week, or 42 working days for a six-day working week) is given to employees in working conditions, deemed stressful or high risk.
There are 20 public holidays, 14 of which are non-working.
Employees provide paid sick leave to their employees from the 2nd to the 5th day. After the 6th employees are covered by social insurance.
Pregnant employees receive 140 days (70 days of pregnancy, 70 days of childbirth), 155 days (70 days of pregnancy, 85 days of childbirth) – complicated childbirth, 180 days (70 days of pregnancy, 110 days) in case of having more than one child at a time. In case of premature birth, unused days of maternity leave are added to the days of maternity leave.
The daily benefit is 100% of the insured’s average monthly earnings (regardless of the number of years of covered employment) divided by 30.4 (average number of days in a month).
Fathers can take 5 days of paid leave within the first 30 days after the child is born.
5 days paid leave within the first month of the child’s birth.
In order to terminate an employee, an employer must have sufficient reasons and provide notice.
The notice period is determined by the length of employment.
- up to 1 year of employment – no less than 14 days notice
- 1-5 years employments – 35 days notice
- 5-10 years of employment – 42 days notice
- 10-15 years of employment – 60 days notice
Severance pay is determined based on the grounds of termination.
liquidation of the organization/reduction in the number of employees/recovery of the employee in the previous job –
- Employees average monthly salary
an employee for non-compliance with the position held/Long-term disability of the employee/The employee is entitled to an old-age pension/Significant working conditions to change/employee to be called up for compulsory military service –
- up to 1 year – 10 times the employees average daily salary
- 1-5 years – twenty-five times the employees average daily salary
- 5-10 years – 30 times the employees average daily salary
- 10-15 years – 35 times the employees average daily salary
- 15 or more years – 44 times the employees average daily salary
The probationary period is generally set at three months in the employment contract. Before the expiration of the probationary period, the employment contract can be terminated by notifying at least 3 days in advance.