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%…