Employers and employees in the state, oil, non-state, and non-oil sectors are required to contribute 2% of the monthly calculated salary up to 8,000 AZN, and 0.5% on the portion exceeding 8,000 AZN.

The mandatory health insurance premium will be deducted  at the rate of 2% from a part of the  monthly income amounting up to 8000 manats (including 8000 manats) and at the rate of 1% from a part of the monthly income exceeding 8000 manats of the physical persons implementing works (services) under civil-law contracts. 

Physical persons registered as taxpayers are required to pay 4% of monthly minimum wage (currently the monthly minimum wage in the country is 400 manats, therefore the monthly premium  for mandatory health insurance makes up 16 manats). This amount is calculated on a monthly basis and fully paid no later than the 15th of the month,  following the reporting month. Pursuant to the Tax Code of the Republic of Azerbaijan physical persons  (individual entrepreneurs) registered as taxpayers temporarily suspending entrepreneurial or other taxable operations are not required to pay premiums for mandatory health insurance.

Mandatory health insurance premiums are deducted from the income of foreigners based on whether the income is derived from an Azerbaijani source. Foreigners receiving official income from the Republic of Azerbaijan are subject to mandatory health Insurance premiums.

Everyone except physical persons working under a contract of employment, military servicemen (except military servicemen on fixed-term military service), persons appointed by Milli Majlis (Parliament) of the Republic of Azerbaijan or by the body (institution) determined by the relevant executive body, persons elected to paid office, physical persons registered as taxpayers, physical persons implementing works (services) under civil-law contracts are exempted from payment of mandatory health insurance premiums. Their insurance premiums are paid from the state budget.