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Awareness for the Organizations that have Unregistered Employees

According to Article 25 of the RA Law on Income Tax which was adopted on 22 December 2012,  in accordance with the order established by the RA Government, the fact of not formulating the recruitment of the employee in written form required by the RA legislation (i.e. the fact of the absence of the written order on recruitment and/or written (employment or legal-civil) contract), the employer calculates and pays taxes for each unregistered employee in the concerned month (that of finding out the facts):

1.    AMD 60,000.0 if the amount of the unregistered employees is from 1 to 3,

2.    AMD 150,000.0 if the amount of the unregistered employees is from 4 to 6,

3.    AMD 300,000.0 if the amount of the unregistered employees is from 7 to 9,

4.    AMD 600,000.0 if the amount of the unregistered exceeds 9.

Iravaban.net

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