President Ilham Aliyev signed a decree “On the application of Law No. 294-VIIQ of the Republic of Azerbaijan dated December 9, 2025 ‘On the budget of the Unemployment Insurance Fund for 2026’”.
Elchi.az presents the text of the decree:
1. It should be determined that:
1.1. The powers of the relevant executive authority stipulated in clauses 3.9 (in both cases) and 3.10 of Article 3 and Article 4 in both cases of the Law of the Republic of Azerbaijan “On the budget of the Unemployment Insurance Fund for 2026” shall be exercised by the President of the Republic of Azerbaijan;
1.2. in the first case, when referring to “body (institution)” in clause 3.9 of Article 3 of the said Law, the Ministry of Labor and Social Protection of the Population of the Republic of Azerbaijan in the capacity of the State Employment Agency, the Ministry of Labor and Social Protection of the Population of the Nakhchivan Autonomous Republic in the capacity of the State Employment Agency under the Ministry of Labor and Social Protection of the Population of the Nakhchivan Autonomous Republic shall be implied;
1.3. in the second case, when referring to “body (institution)” in clause 3.9 of Article 3 of the said Law, the Ministry of Labor and Social Protection of the Population of the Republic of Azerbaijan in the capacity of the National Observatory for Labor Market and Social Protection Issues shall be implied;
1.4. when referring to “body (institution)” in clause 3.10 of Article 3 of the said Law, the Sustainable and Operative Social Security Agency in the capacity of the Ministry of Labor and Social Protection of the Population of the Republic of Azerbaijan shall be implied;
1.5. in the first case, when referring to “body (institution)” in Article 4 of the said Law, the Ministry of Labor and Social Protection of the Population of the Republic of Azerbaijan in the capacity of the State Employment Agency, the Sustainable and Operative Social Security Agency, the National Observatory for Labor Market and Social Protection Issues, the Ministry of Labor and Social Protection of the Population of the Nakhchivan Autonomous Republic in the capacity of the State Employment Agency under the Ministry of Labor and Social Protection of the Population of the Nakhchivan Autonomous Republic shall be implied;
1.6. in the second case, when referring to “body (institution)” in Article 4 of the said Law, the Ministry of Labor and Social Protection of the Population of the Republic of Azerbaijan in the capacity of the State Employment Agency shall be implied.
2. The Cabinet of Ministers of the Republic of Azerbaijan shall resolve issues arising from Law No. 294-VIIQ of the Republic of Azerbaijan dated December 9, 2025 “On the budget of the Unemployment Insurance Fund for 2026”.
3. The Ministry of Economy of the Republic of Azerbaijan shall:
3.1. take measures to ensure the fulfillment of revenues from unemployment insurance contributions stipulated in clause 2.1 of Article 2 of Law No. 294-VIIQ of the Republic of Azerbaijan dated December 9, 2025 “On the budget of the Unemployment Insurance Fund for 2026” and inform the President of the Republic of Azerbaijan and the Cabinet of Ministers of the Republic of Azerbaijan twice a year;
3.2. approve the monthly and quarterly distribution of revenues from unemployment insurance contributions stipulated in clause 2.1 of Article 2 of the said Law within 10 (ten) days, in agreement with the Ministry of Labor and Social Protection of the Population of the Republic of Azerbaijan and the Ministry of Finance of the Republic of Azerbaijan;
3.3. submit information on debts on unemployment insurance contributions of budgetary organizations that arose before January 1, 2026 to the Ministry of Finance of the Republic of Azerbaijan within 20 (twenty) days;
3.4. take necessary measures to resolve other issues arising from Law No. 294-VIIQ of the Republic of Azerbaijan dated December 9, 2025 “On the budget of the Unemployment Insurance Fund for 2026”.
4. The Ministry of Labor and Social Protection of the Population of the Republic of Azerbaijan shall:
4.1. take measures to ensure the fulfillment of expenditures of the budget of the Unemployment Insurance Fund for 2026 and inform the President of the Republic of Azerbaijan and the Cabinet of Ministers of the Republic of Azerbaijan twice a year;
4.2. resolve other issues arising from Law No. 294-VIIQ of the Republic of Azerbaijan dated December 9, 2025 “On the budget of the Unemployment Insurance Fund for 2026”.
5. The Ministry of Finance of the Republic of Azerbaijan shall:
5.1. take into account the debts on unemployment insurance contributions of organizations financed from the budget for previous years from extra-budgetary funds in the estimates of special funds for 2026;
5.2. take necessary measures to resolve other issues arising from Law No. 294-VIIQ of the Republic of Azerbaijan dated December 9, 2025 “On the budget of the Unemployment Insurance Fund for 2026”.
6. The Cabinet of Ministers of the Nakhchivan Autonomous Republic, city and district executive authorities, together with the agencies under the Ministry of Economy of the Republic of Azerbaijan, shall take measures to ensure the timely and full payment of insurance contributions for unemployment insurance by state organizations, including organizations financed from the budget.
7. This Decree shall enter into force on January 1, 2026.