The new amendments introduced the definition of specialists working in the liberated territories of the Republic of Azerbaijan as a person working based on an employment agreement (contract) in the territories of the Republic of Azerbaijan liberated from occupation, who has a state document on professional, secondary or higher education, and at least 24 months of seniority in the last 60 months.
According to Article 118-1 of the Labor Code, specialists working in the territories of the Republic of Azerbaijan liberated from occupation are granted additional leave of 5 calendar days, regardless of the duration of the main and additional leaves.
Specialists working in the liberated territories of the Republic of Azerbaijan are entitled to use the incentives and privileges provided that the following conditions are simultaneously met:
- if the employer with whom the specialists concluded an employment agreement (contract) is registered for tax purposes in the liberated territories of the Republic of Azerbaijan;
- if the place of work of specialists under the employment agreement (contract) is located in the liberated territories of the Republic of Azerbaijan;
- if the specialists are settled in the liberated territories of the Republic of Azerbaijan.
The above-mentioned amendments shall be in force from January 1, 2023 to January 1, 2028.
