AZE - CHANGES TO DEFINITIONS

Definitions of so-called, “Employee with family responsibilities”, “Business trip” and “Remote (distant) work” have been added, as well as definition of “employer”, “enterprise” have been expanded.

New definitions:

Employee with family responsibilities - employee whose opportunities for employment, performance of job functions / labor functions, or career advancement are limited due to provision of care (assistance) to a family member (spouse, parents, adopters, children, including adopted children) or other persons under their guardianship/care who, based on a medical report/certificate, need special care or assistance, including families providing foster care.

Business trip – assignment of an employee by order (instruction, decision) of employer, for a specified period of time to a specifically designated location other than his/her permanent workplace, for the purpose of performing specific tasks assigned by employer.

Remote (distant) work – performance of job duties outside of company’s physical workplace, in another location suitable for performing of work (providing services), by the use of electronic communication, software/hardware, means of telecommunication, and other tools as the case may be.

Expanded definitions of “Employer/Enterprise”

It has been elaborated that those taxpayers who, under Azerbaijani Legislation, providing entrepreneurial or non-entrepreneurial activities (private notary, attorney, mediator, etc.) without establishing a legal entity shall be recognized as employers.

Furthermore, a legal entity established in accordance with the legislation of the Republic of Azerbaijan by the state or municipal body (institution), regardless of the organizational and legal form, name or type of activity of beneficial owner(s), as well as its branch or representative office and, also a branch or representative office of a foreign legal entity, shall be considered as enterprise.