Armenia payroll: 2026 ordinary salary and statutory reconciliation
Who this applies to
Checked against the law for Armenian employers/agents preparing ordinary 2026 salary payroll, read 24 October 2026. Establish the employment relationship, tax-agent status, wage period, worker's residence/permit and each separate pension/stamp/health status. Read with payroll-workflow-base, individual income tax and social payments. Do not use a generic salary calculator to decide the legal classifications. Independent source review is recorded in the country research; named accountant attestation remains open.
Ordinary salary withholding does not replace the worker's annual declaration obligations. The current individual Guide distinguishes taxable, exempt and reportable income, the 2025-income November 2026 deadline and later general filing rules. Do not state that only income without withholding is reportable. Tax Code 156/158
Rates, bands and thresholds
| Component | Ordinary 2026 branch | Source |
|---|---|---|
| Salary PIT | 20% of established taxable salary base | Tax Code 143, 147, 150, 152 |
| Mandatory pre-retirement pension | 5% through 500,000 monthly base; above, 10% less 25,000; ordinary cap 87,500 | Pension 5–6 |
| Pre-1974 elected / continuing pension-age branch | Status-specific 5%, with statutory start/cessation rules | Pension 5–6 |
| Military stamp | Eligible monthly base through 1 million: 1,000; from 1,000,001: 15,000 | Stamp 9–14 |
| Health, established eligible 2026 employee payer | 4,800 through 500,000 salary; 10,800 from 500,001; entry/continuation/funding conditions are separate | Health 45–46 |
| Ordinary monthly PIT/social calculation and PIT payment | Following month's 20th, subject to applicable deadline rules | Tax Code 156/158, Pension 7 |
| Statutory minimum monthly wage | 75,000, excluding the taxes/mandatory amounts and additions specified in wage Article 4 | Minimum wage 1/4 |
AMD amounts throughout. The wage law's 75,000 is not proof that a gross salary of 75,000 meets minimum-pay obligations. Check contractual base pay, working time, statutory exclusions, leave and applicable labour rules. The ordinary working-time, minimum-pay and entitlement method below supplies the calculation; specialist employment categories require their stated separate rules. 1–4
Obtain: employee identity/registration and start date; contract and hours; ordinary/bonus/benefit/leave/civil-contract categories; accrued and paid amounts by month; birth date, permits and pension elections/cessation/cap waiver; other employers/sources; health-register entry/notice, continuation, state-paid and social-package status; tax invoices/support for any exemption; prior payroll returns, corrections and treasury allocations.
The base
- Classify and place the income. Resident and non-resident source rules, employment versus contract/service/owner payment, and tax-agent obligations must be established. Salary/equivalents use the accrual method under 142(1)(1). Civil-contract work/services and specified temporary-incapacity/maternity benefits use the stated cash method under 142(1)(3)/(4). A late bank payment does not move ordinary earned salary to that later payroll month. 140–143, 151–153
- Determine PIT base. Ordinary eligible taxable salary less lawful Article 147 deductions/exclusions, then Article 150 rate. Do not automatically subtract mandatory pension, stamp or health from gross to obtain PIT base. Also do not claim there are no possible salary deductions: qualifying voluntary-pension contributions have Article 147(1)(3)'s five-percent-of-tax-base limit. The published monthly form provides its specific inverse-base formula below. Benefits, reimbursements, insurance and leave payments require their own provision. 143, 147, 150
- Select the rate. Ordinary salary is 20%. Article 150 contains conditional special branches, including approved R&D treatment; do not apply a reduced rate merely because an employer describes itself as IT or research. Use the actual approval/list, activity and employee evidence before that branch. This Guide's ordinary controls use 20%. 150
- Compute pension independently. Apply the current social Guide's participation, salary/contract base, ordinary/elected/pension-age limb, ceiling and waiver. Aggregate-source excess is not an automatic credit in one employer's payroll. Pension 2/5–7
- Compute stamp independently. Establish monthly population, each agent's base and residence-status exclusion. No-income, insufficient civil-contract income and military-family refund cases have specific rules. Do not treat a parent's refund eligibility as a current payroll exemption. Stamp 9–15
- Compute health independently. Establish phase entry and payer status, then current salary branch, continuing twelve-month obligation, social-package/state-funding, no/insufficient salary, termination and multiple employers. The current month being below 200,001 does not prove zero for an already entered payer; salary reaching the threshold in January–November 2026 first triggers the following-month branch. Health contributions are not included as a new field in the specified 2026 monthly calculation. Health 11–16, 45–46
- Reconcile employee net and employer funding. Start with gross cash salary due; subtract legally employee-borne PIT/pension/stamp/health and other authorised deductions. Keep employee self-payments and state financing separate. Employer-funded childcare pension, insufficient-income agent obligations, employer-paid benefits and voluntary employer coverage require separate cost/receivable treatment. Do not assert universal employer cost equals gross salary or universal zero employer social payment. Pension 6(10), Stamp 11(3.1), Health 14(9), 46(20)
Ordinary benefits need separate PIT and pension classification
| Component | PIT treatment and period | Pension salary-equivalent treatment |
|---|---|---|
| Salary, ordinary bonuses and paid annual leave | Ordinary taxable employment income; accrual method | Included in joint 416-N/107-N/561-N list 1(1)–(2), subject to participant/cap rules |
| Unused-leave compensation at termination | Expressly excluded from 147(1)(12)'s reimbursement exemption | Expressly included in joint list 1(2) |
| Statutory temporary-incapacity and employed/self-employed maternity benefits under the named Benefits Law | Exceptions to 147(1)(1)'s benefit exemption; cash method under 142(1)(4). Use distinct form 1.10–1.12 fields and applicable event-date instructions | Excluded from joint list 1(1)(e)'s wage-fund one-off limb; do not add to pensionable salary merely because PIT is due |
| Documented employment-expense reimbursement | Excluded only within 147(1)(12)'s statutory limits, including 117 travel limits. Excess has no exemption under this limb | Apply the actual joint list compensation exclusion; an undocumented salary supplement is not established statutory compensation |
| Employer private health premiums | 147(1)(29)'s exclusion is up to 10,000 per worker per income month | Determine the actual benefit's classification under the list; the PIT limit is not a pension-base deduction |
| Statutory universal-health premium for a person/related person | Separate 147(1)(29) statutory-health exclusion; do not impose the private-health 10,000 cap on it | Separate health obligation/benefit; no automatic reduction of pensionable cash salary |
| Qualifying voluntary-pension contribution | 147(1)(3)'s five-percent-of-tax-base limit and field 1.9 inverse formula below | Not the mandatory pension withholding; keep the salary base and this PIT exclusion separate |
Tax Code 142/147(1)(1)/(3)/(12)/(29); joint salary list 1. Insurance compensation has 147(1)(4)'s separate exemption and voluntary-pension-funded exception. Taxability does not decide who funds or computes a statutory benefit: the ordinary labour/benefit entitlement and payment calculation is supplied separately below. This table does not certify a generic employer “aid” label as exempt. 147(1)(4)/(33)
For the simple fully taxable cash-salary case only:
employee_net_due = gross_salary − PIT − employee_pension − employee_stamp − employee_health.
This is not a formula for every benefit, civil contract, recovery, unpaid period or employee self-payment.
Establish the pay entitlement before withholding
Keep the actual work calendar and contract separate from the tax calendar. Ordinary working time is at most 40 hours/week and eight/day; including overtime the ordinary maximum is 12/day (including the stated meal/rest break) and 48/week. The Code has separate reduced-hours, summed-time and continuous-duty branches. Overtime outside Article 145's exceptional cases requires written consent under 144; protected categories have additional restrictions. A payroll calculation is not permission to schedule unlawful hours. Labour Code 139–144
For ordinary overtime, pay the normal hourly rate plus at least 50%; night work attracts the normal rate plus at least 30%. If the normal-rate component is already in monthly pay, add the premium without duplicating that component. Under 185, unscheduled rest/holiday work uses the agreed statutory double-rate or paid-time alternative; scheduled statutory holiday work is at least double. The expressly listed martial-law/continuous-service exceptions need their actual conditions. 184–185
The Minimum Wage Law sets AMD 75,000/month, or the stated hourly minima 450 at 40 hours/week, 750 up to 24 hours/week, 500 at 36 hours/week, with its special-sector calculation. Article 4 excludes wage taxes, social/other statutory mandatory payments and supplements/bonuses from those minima. For a full-time monthly worker, solve the basic-pay gross-up using that person's actual mandatory deductions so the qualifying basic pay after those deductions meets the statutory minimum; do not count a bonus or assume gross 75,000 suffices. Recheck the pension/stamp/health bands after gross-up rather than applying one universal percentage. Part-time remuneration follows actual time or output under 187, while reduced statutory working hours are a different classification. Ordinary salary is calculated monthly and paid on working days at least monthly by the next month's 15th; cashless-payment requirements remain applicable. Minimum Wage Law 1–4; 187, 192
Annual leave and final settlement
The statutory ordinary annual minimum is 20 working days for a five-day week or 24 for six days; part-time hours do not reduce that duration. The working year starts on the employee's start date, not automatically 1 January. First-year leave is ordinarily after six continuous months, with the statutory exceptions and earlier leave by agreement. Track actual qualifying service under 165, including the specified retained-job/pay periods, temporary incapacity and paid leave; do not replace the service ledger with a universal monthly accrual assumption. A split leave must include one block of at least 10 working days (five-day week) or 12 (six-day week). Apply extended/additional-leave qualification separately. 159–165
For Labour Code benefits, Article 195 supplies a distinct average-pay method. Start with all remuneration under that employer/contract in the 12 months before the event month. Apply its exclusions for incapacity, leave, specified downtime/military periods and the hiring month. Where the remaining period is shorter, divide non-award remuneration by those months and include awards at one twelfth, including awards from excluded months under the stated rule. Apply the contract/statutory-rate fallback when the Article 195(2) fallback conditions apply, and its monthly/hourly minimum safeguard. Daily average is monthly average/21 for a five-day week or /25 for six days; for less than one month's employment, use remuneration for days actually worked divided by those days. Hourly average follows 195(4)'s actual-hour/fallback method. Do not reuse the separate statutory sickness-benefit average below. 195
Annual leave pay is daily average × granted working leave days. Pay ordinarily at least three days before leave; the independent-cause exception and employer-caused delay extension have their own rules. Leave cannot generally be replaced with cash while employment continues. On termination, compensate all unused annual leave, including the specific short-service/fixed-term cases, using the established unused days and average daily pay. 169–170
Classify the termination ground before calculating severance. Labour 113(1)(1)/(2)/(4) (the specified cessation, redundancy and reinstatement cases) gives one average monthly salary under 129. For 113(1)(3)/(7), 109(1)(9) and 124's stated grounds, the continuous-service scale is 10 average daily wages for under one year; 25 for one to under five; 30 for five to under ten; 35 for ten to under fifteen; 44 for fifteen or more. A contract can provide more. This is not universal severance for every resignation. Notice and notice-delay compensation are separate under 115. Full settlement is due on termination day, subject to the stated legal/agreed exception; inability independent of the employer uses the five-working-day clock after the employee's demand. Retained employment on an internal/successor transfer is not automatically termination settlement. 113, 115, 129–130
Statutory severance and unused-leave compensation are different tax categories. Apply Code 147(1)(1)'s statutory-benefit exemption to the qualifying statutory severance; 147(1)(12) expressly excludes unused-leave compensation from its compensation exemption. Do not relabel contractual extras as statutory exempt benefits without their basis. The joint salary list includes paid leave and unused-leave compensation but excludes its stated statutory compensation/benefit amounts from the one-off wage-fund limb. Keep the corresponding pension base and withholding fields separate. 147(1)(1)/(12); joint salary list 1(1)(e), (2)–(3)
Temporary incapacity and maternity
Use the case's first day to choose the law. Actual HO-73-N 11, official clarification 1-2025, and current Government 1024-N, replaced by 1241-N, apply the new method where incapacity starts 1 September 2025 or later, including ordinary new 2026 cases. Do not import the older five-working-day employer model into these cases. Actual employment/self-employment, paid/calculated tax, residence registration for foreign/stateless persons, medical entitlement and the stated exclusions must be established. Benefits Law 4–6; HO-73-N 11; official clarification; 1024-N commencement/Annex 5
For an employee's sickness, pay the certified calendar days from the first day. The tax-agent employer funds the first seven calendar days on the Unified Social Service's calculation; the Service/state funds day eight onward. Where the employer is exempt from tax-agent duties, the state payer branch applies. Maternity is state-funded except the permitted employer top-up. Benefits do not create duplicate ordinary salary for the same incapacity period. Ordinary illness, prosthetics, sanatorium and family-care cases have the different duration/medical conditions in Articles 8–12; do not assume an unrestricted annual day count. 6, 8–12, 24(15)
The benefit average is not Labour 195's leave average: under Benefits Law 22, use the preceding 12 consecutive calendar months, divide the relevant earnings by 12, include statutory benefits as specified and use the tax database at the first incapacity day. Apply the child-care-month substitution, earlier-employer rule where current service is under 12 months (one prior employer per month, the highest-income one), and separate multi-employer sickness versus combined maternity rules. Self-employed income uses the prior year's statutory business base with passive/freight exclusions and special turnover/micro periods; the Government procedure supplies its minimum-base branches. 22(7)–(14); 1024-N Annex 5, 9–18
Let M be the benefit-law minimum: the Minimum Wage Law Article 1 amount plus its income tax, under Benefits Law 22(1). Article 4 excludes taxes from the 75,000 wage minimum. Therefore the ordinary 20% PIT tax-inclusive benefit base solves M − 20% × M = 75,000, giving M = AMD 93,750. Adding 20% of the already tax-exclusive 75,000 would leave only 72,000 after PIT and fail that reconciliation. This is an income-tax-only gross-up for the benefit definition; pension, stamp, health and other contractual minimum-pay adjustments are separate. The amount is derived from the current statutory definition and exclusions, rather than an asserted Service quotation or the generic 1,000-dram multiplier. Benefits Law 22(1); Minimum Wage Law 1/4; Tax Code 150(1); current Ministry minimum-wage explanation
For the ordinary 20% branch, 0.5 M = 46,875, 5 M = 468,750, 10 M = 937,500 and 15 M = 1,406,250 AMD. The Ministry's historical 2015 worked examples likewise used an income-tax-inclusive minimum above the tax-exclusive wage figure; those historical numbers are not 2026 rates or caps. Current 2026 assignment and calculation belong to the Unified Social Service under Article 24: use its notified employer-funded amount for payment and reconcile the underlying period, statutory base and population. Correct disputed underlying records/calculations through the Service process rather than silently replacing its notice with a private calculator. 22/24; 1024-N Annex 5, 3/9/17–20/29; Ministry 2015 explanation, historical context only
Let A be the statutory average monthly salary/income computed above. Apply these tests before daily conversion. 22(1)–(6)
| Population / benefit | Monthly calculation base |
|---|---|
| Employee sickness | If A < 0.5 M, use 0.5 M under 22(6). Otherwise use min(80% × A, 10 M) under 22(2)–(3). The floor test compares A itself, not the amount after the 80% reduction. |
| Employee maternity | If A < 0.5 M, use 0.5 M; otherwise min(A, 15 M), subject also to the separate Government minimum-total rule below. |
| Self-employed | Apply the same statutory average-income floor test and the separate 5 M ceiling to the sickness percentage or maternity average under 22(4); the 4(3.1) special maternity branch instead uses the expressly prescribed 0.5 M. |
Self-employed overrides come first. Under current 1024-N Annex 5(17)(2), a person in the turnover-tax system when incapacity arises has the benefit calculated from 0.5 M, regardless of a higher prior-year general-system average. Paragraph 17(3) likewise uses 0.5 M where the prescribed preceding-year profit-tax base is absent; apply 17(1) for its separate below-minimum preceding-year case. These rules override the ordinary average/percentage/cap row; they are not permission to invent a prior-year base. Ordinary self-employed maternity also requires activity suspension for the entitlement period under 12(2), except the expressly stated Benefits Law 4(3.1)(2)–(3) cases. Paragraphs 13–15 separately govern those maternity exceptions and combined employee/self-employed income; do not deny every maternity case merely because no profit tax was paid. Confirm the tax regime, prior-year base, dates and reported suspension before calculating. 1024-N Annex 5(12)–(18); 4(3.1)–(3.2), 22
For an algebraic illustration, A = 0.55 M gives employee sickness base 0.44 M, while A = 0.4 M triggers base 0.5 M. Do not impose a floor on every result after applying 80%. Divide the applicable monthly base by 30.4, then multiply by eligible calendar days, splitting employer/state days for sickness. This differs from leave's /21 or /25. The Service's actual calculation must reconcile to the statutory inputs and the relevant tax-inclusive M. 22(1)–(6), (15)–(20)
Ordinary maternity leave is 140 calendar days, 155 for the specified complicated birth and 180 for multiple birth, with the adoption/early-birth/surrogacy branches. Government Annex 5(20) sets the minimum total maternity amount at (50% × M) / 30.4 × 140 days, or 70 days for its premature-birth case. At ordinary M = 93,750, the 140-day minimum is 215,871.710526… AMD before payment rounding and PIT, not a rounded net payment. Compare the calculated maternity total with the applicable minimum; do not use 140 days to replace the actual 155/180-day entitlement. Sick leave during unpaid or child-care leave and the self-employed suspended/micro/border-exempt cases have their specified denial/exception rules; maternity's self-employed exception is separate. Labour 172; Benefits Law 4, 11, 22; 1024-N Annex 5, 12–20, 25–26
The current ordinary process is electronic: the e-health certificate opening/closing reaches the Service, then SRC/employer, using Article 24's separate one-working-day data steps. After the required SRC income data arrives, the Service has five working days for calculation; SRC transmits the employer-funded amount within its following one working day. The employee ordinarily files no separate application/documents under Annex 5(4); protected data, court/death and foreign-certificate cases have their own paths. Employer-funded sickness is paid by the salary deadline for the calculation/award month; state benefits by the specified upcoming salary deadline through the chosen bank. Appointment/payment/refusal notification has its separate three-working-day clock. E-social or individual Azdarar notice is not evidence the bank has already settled. 24(1)–(9), (16); 1024-N Annex 5, 3–8, 27–31
PIT is calculated from these statutory incapacity/maternity benefits under Code 147(1)(1)'s exceptions and the applicable cash/benefit form instructions; do not add them to pensionable salary just because PIT is due. Reconcile the employer's payment with the Service's state portion and the actual period; a benefit certificate is not a generic salary accrual or an automatic employer tax credit. 142, 147; 1024-N Annex 5(24)
Deadlines and filing
Tax Code 156(2) requires the specified new-employee registration no later than the end of the day before actual work begins; same-day hiring/start has its 14: 00 rule. Residence-status foreign-worker and limited-information exceptions require their actual branch. Do not treat company registration on e-register as the employee payroll registration filing. 156
Published Order 300-N, consolidation applicable from 15 April 2026, Annex 1 is the monthly calculation; Annex 2 the qualifying simplified calculation; Annex 3 annual calculation/declaration; Annexes 4/5 income information/certificates. This is actual published mapping, not a verified live SRC session. 300-N
| Annex 1 field | Published purpose / reconciliation |
|---|---|
| 1.1–1.4 | Identity, public-service identifier and occupation code |
| 1.5 | Pension-participation code: 1 nonpayer; 2 payer; 3 application-based payer |
| 1.6 | Salary and equivalents accrued for the reporting month |
| 1.7 | Civil-contract work/services actually paid in the month |
| 1.8 | Other specified taxable base, excluding the benefit columns |
| 1.9 | Qualifying voluntary-pension deduction under the specified cap |
| 1.10–1.12 | Distinct employer/state benefit amounts and recovery; instructions include the pre-1 September 2025 incapacity-event gate |
| 1.13 / 1.13.1 | PIT / specified foreign tax under applicable treaty branch |
| 1.14 / 1.14.1 | Social / stamp payment |
| 1.15 | Actual hours worked |
The instructions provide one row per specified employee even without income in the reporting month. Pension code 3 is not code 1. A restricted/no-residence-status population can require summary or special reporting rather than the ordinary individual row. Check the operative instructions and actual identity/status, not a guessed code. Annex 1 instructions 2–6; Tax Code 156 Code
For field 1.9 the published instruction uses, for its stated included-income total S, maximum S − S/1.05, as well as actual qualifying contributions. This is not simply 5% of an unadjusted gross amount; confirm every included component and qualification before using it. Statutory mandatory pension deductions are a different item and do not populate 1.9. Tax Code 147(1)(3), Annex 1 instruction 5
Ordinary tax-agent monthly return and PIT payment are due through the following month's 20th; reconcile social deadlines via Pension 7 and stamp via 14. **Health:**46(14) excludes the specified premiums from the 2026 monthly tax calculations. Under 46(13), amended salary reductions do not reduce the health calculation basis. Maintain a separate ledger and use the social Guide's payment/register/refund workflow, including the three published account populations. For its specified December 2025/2026 transitional population, current 46(11) supplies the 20th inclusive of the payer-status month. Apply that statutory transition to that population; general 14(3) and an older leaflet do not replace it. Retain the actual Fund status/payment notice for reconciliation. The entrepreneur/notary 2026 deadline is separately 20 July 2026. Tax Code 151/156/158, Pension 7, Stamp 14, Health 14/46, Fund accounts
Form date gate: September 1003-N is not an October 2026 form rewrite. Its crypto-related specified changes start 1 December 2026, ordinary bank-dividend changes 1 February 2027, and the specified managed-property changes 1 June 2027, under paragraphs 2–3. It does not create a current ordinary salary health column. Earlier/historical rates in form tables also do not override current Code categories and dates. 1003-N
Penalties and interest
Reconcile original and amended personal rows, periods, taxable base, employee withholding and authority accounts. Tax Code 152(2) has different look-backs: an agent can recover late/unwithheld or under-withheld PIT from the individual under the applicable legal procedure for no more than the last three months. Over-withheld PIT is offset against future withholding or refunded within one month after discovery, for no more than the last three years. A three-month refund limit is wrong. These employee-recovery/refund rules do not excuse the agent's liability to the tax authority or authorize unrestricted employment-law deductions. 152(1)–(3)
Prepare an amended calculation for the original income period, retaining the original and amended worker rows and bridge by tax, pension, stamp and net pay. Pension 8(2) records additional liabilities/reductions arising from an amended calculation on its submission date. If the worker's employment/civil contract has ended by then and the amended return changes that person's social liability, 8(4) records the resulting difference as the filing employer's additional amended-return liability. Do not debit an invented former-worker payroll account or use the PIT recovery window as a pension rule. Health 46(13)'s disregard of downward salary amendments and 46(14)'s separate 2026 reporting remain in force. Pension 8(2)/(4); Health 46(13)–(14)
PIT arrears: Tax Code 401 provides 0.075% daily with its 730-day limit, and 402 prescribes 5% per completed fifteen-day late-filing period capped at calculated tax, subject to actual event/population. Health Article 16’s import of tax-law late-payment terms starts 1 January 2027 under Article 45(1)(8). Do not use it as a 2026 health-interest authority; any other operative 2026 sanction/collection basis must be established separately. Stamp Article 13(4) excludes tax-law late-payment interest while preserving enforcement. Do not apply the PIT rate to all contribution debts or treat filing as payment. 401–403, Health 16, 45(1)(8), Stamp 13
Cross-border points
Foreign-resident status, Armenian tax residence, Armenian-source pay, pension residence permit and health eligibility are separate tests. A no-agent foreign-employer case, posting, treaty credit or social-security agreement requires its own evidence and route. The form's foreign-tax column does not itself prove treaty entitlement. No actual residence certificate, agreement relief or foreign tax credit is verified by these salary examples. Tax Code 25/141/156, Pension 5, Health 11/45
Two worked examples that recompute
Hypothetical AMD inputs. Each assumes fully taxable ordinary cash salary, known participation and current health payer status unless expressly stated otherwise; no other deductions, exemptions or employer-funded benefits. These controls do not prove minimum-pay compliance, health entry or accepted filing.
1. Established ordinary payer, salary 300,000
PIT 60,000, mandatory pension 15,000, stamp 1,000, employee health 4,800; net due 219,200. Ordinary non-social-package status and applicable funding established. Tax Code 150, Pension 6, Stamp 12, Health 46
oaname: Armenia ordinary salary 300000 net due inputs: gross_salary: 300000 steps: - pit: gross_salary * 0.20 - pension: gross_salary * 0.05 - stamp: 1000 - health: 4800 - net_due: gross_salary - pit - pension - stamp - health expected: pit: 60000 pension: 15000 net_due: 219200
5. New health threshold trigger versus following month
No prior entry/other covered-payer branch; salary first reaches 250,000 in January 2026 and is unchanged in February. Under the established Article 45(1)(4) facts, compare January without this health contribution to February after entry: net 186,500 versus 181,700. Mandatory pension and stamp apply in both. Register and commencement evidence are assumed established, not derived by arithmetic. Health 45–46 Pension Stamp PIT
oaname: Armenia health entry following month salary comparison inputs: monthly_salary: 250000 steps: - pit: monthly_salary * 0.20 - pension: monthly_salary * 0.05 - net_before_entry: monthly_salary - pit - pension - 1000 - net_after_entry: net_before_entry - 4800 expected: net_before_entry: 186500 net_after_entry: 181700
Ask the client first
- Which salary month, actual work dates, contract type, gross components, paid/accrued amounts and hours apply?
- Which residence/permit, pension election/cessation/cap waiver, childcare leave and other employers are documented?
- Which health entry month/continuation, social-package/state-paid status and Fund notices apply?
- What benefits, reimbursements, qualifying voluntary contributions, R&D approval and earlier-period corrections exist?
- Which returns, registration confirmations, payment allocations, net-pay balances and assessments reconcile?
Sources
| Official source and actual read scope | URL | Read on |
|---|---|---|
| Current Ministry minimum-wage FAQ, 75,000 and exclusion of taxes; historical 2015 Ministry benefit examples read from search-retained primary text, original URL now opens the ministry homepage | https://welfare.gov.am/labor-legislation-faq ; https://old.mlsa.am/?p=4879 | 2026-10-26 |
| Current Armenian Tax Code, targeted Articles 142, 147(1)(3), 150–158, 401–403; actual current Armenian accrual, deduction, monthly and registration provisions checked against supporting official English. | https://www.arlis.am/hy/acts/215611/latest | 2026-10-24 |
| Funded Pensions law, targeted Articles 2, 5–8 and current metadata; distinct payment populations and employer-funded childcare rule. | https://www.arlis.am/hy/acts/224823 | 2026-10-24 |
| Stamp law, targeted Articles 9–15; HO-477-N date gate. No universal PIT interest import. | https://www.arlis.am/hy/acts/230046 | 2026-10-24 |
| Universal Health Insurance law, current September consolidation, targeted 11–16 and 45–46; salary entry, continuation, funding, separate 2026 reporting/payment. | https://www.arlis.am/hy/acts/230432 | 2026-10-24 |
| Minimum Monthly Wage law, Articles 1–4 and statutory exclusions. | https://www.arlis.am/hy/acts/172160 | 2026-10-24 |
| Actual 300-N form/instructions, Annex 1 identity, pension status, bases/deduction, benefits and tax/social/stamp fields; current metadata. This does not establish a live portal session. | https://www.arlis.am/hy/acts/223829 | 2026-10-24 |
| Actual 1003-N, paragraphs 1–3 and 29 September 2026 publication; December 2026 / February and June 2027 branches kept separate. | https://www.arlis.am/hy/acts/231489 | 2026-10-24 |
| Fresh current native Tax Code 142,147(1)(1)/(3)/(4)/(12)/(29)/(33), 152(1)–(3): benefit bases/accrual, health/voluntary-pension distinctions, three-month recovery versus three-year refund and one-month remedy | https://www.arlis.am/hy/acts/215611/latest | 2026-10-26 | | Complete joint 416-N/107-N/561-N salary-equivalent list 1 and current metadata | https://www.arlis.am/hy/acts/126230/latest | 2026-10-26 | | Fresh nativePension 8(2)/(4) and Health 46(11)–(16): amended liabilities/former workers and separate health calculation/reporting | https://www.arlis.am/hy/acts/224823/latest ; https://www.arlis.am/hy/acts/230432/latest | 2026-10-26 | | Current native Labour Code, targeted 113/115/129/130, 139/140/144, 158–165/169/170/172, 184/185/187/192/195 | https://www.arlis.am/hy/acts/51/latest | 2026-10-26 | | Current Minimum Wage Law 1–4, ordinary monthly/hourly and exclusions | https://www.arlis.am/hy/acts/172160/latest | 2026-10-26 | | Current Benefits Law, targeted 4–12/22/24, ordinary bases/payer/day/clock method | https://www.arlis.am/hy/acts/205733/latest | 2026-10-26 | | Actual HO-73-N 11 and official clarification 1-2025, September 2025 first-day gate | https://www.arlis.am/hy/acts/205729/latest ; https://www.arlis.am/hy/acts/206406/latest | 2026-10-26 | | Current Government 1024-N, operative 1241-N replacement, Annex 5 1–31 and targeted Annex 2/data/commencement | https://www.arlis.am/hy/acts/196905/latest | 2026-10-26 | | Current Fund native payment instructions, all three routes; full implementation/source record in companion social Guide | https://www.uhif.am/am/requisites | 2026-10-26 |
Read/reused 24 October 2026:
Targeted commencement recheck, 25 October 2026: current Health Law arts. 16 and 45(1)(8) expressly defer article 16 until 1 January 2027. Other source read dates remain as recorded.
Not yet confirmed: operative Government procedure/commencement for Health 14(12) mistaken/no-liability payments and the specified suspended/age-65 entrepreneur refund implementation. Ordinary working-time, minimum-pay, leave and termination methods and the current statutory health transition are supplied; the ordinary benefit method now states the explicit statutory tax-inclusive calculation and uses the Service notice for payment, with the statutory inputs reconciled separately. Specialist employment/R&D/foreign-status branches, actual portal signatures/rounding/acceptance and enforcement/remedies remain separate boundaries. These are conditional exceptional-payment/refund boundaries, distinct from the ordinary contribution/payroll method and supplied participant-excess procedure. No country approval or professional attestation is claimed.
Contributed by Michael Cutajar.
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This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at openaccountants.com.
- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network
General reference only. This document does not constitute tax, legal, or financial advice. Verify figures against the cited primary sources or with a licensed professional before relying on them.
Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-28. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug armenia-payroll on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/armenia-payroll. If neither is available, confirm every figure against the official source pages cited above before relying on it.
