Health Insurance Premium Payers Defined Along with Rates and Deadlines by the State Revenue Committee

The State Revenue Committee of Armenia has announced that the scope of health insurance premium payers, rates, and payment deadlines have been established under the law on "Universal Health Insurance".

According to the announcement, premium payers include wage earners receiving salaries from employers who are tax agents and from those exempt from tax obligations, provided their salary exceeds 200,001 AMD in November 2025.

In this case, the employer is obliged to calculate and withhold health insurance premiums from the salary of December 2025 and transfer it to the state budget by January 20, 2026, inclusive. It is important to know that such wage earners will be granted insured status starting January 1, 2026. Moreover, if their salary declines in the subsequent 12 months, they will continue to pay the insurance premium.

From January to November 2026, employees who earn 200,001 AMD or more in any month are obligated to have their premiums calculated, withheld, and paid to the state budget from the salary of the following month, until the 20th of that month, inclusive. It is essential to know that employees listed under this provision will receive their insured status starting from the 1st of the month following the payment of the insurance premium.

Note that for wage earners under the age of 18 and those 65 and older, no insurance premium is calculated by the employer. Furthermore, insurance premiums are not calculated from income paid to individuals under civil contracts for the performance of work and/or provision of services.

Those receiving wages from employers exempt from tax obligations must calculate and pay their premiums independently. Starting December 2025, insurance premiums for wage earners will be calculated based on their salary, specifically, an amount of 4,800 AMD for salaries up to 500,000 AMD, and 10,800 AMD for salaries of 500,001 AMD and above.

If an individual works for multiple employers, each employer is responsible for calculating and transferring the insurance premium to the state budget based on the salary they pay. Any payments exceeding the monthly insurance rate will be refunded to the wage earner upon submission of an application to the Universal Health Insurance Fund.

The State Revenue Committee also reports that individual entrepreneurs and notaries registered in Armenia will be considered health insurance premium payers if they had a gross income of 2,400,001 AMD or more in 2025. These individuals are obliged to pay the insurance premium amounting to 129,600 AMD for the year by April 20, 2026, inclusive. Individual entrepreneurs and notaries will obtain insured status after submitting the relevant tax calculation and making the full premium payment, starting from the 1st of the month following the payment date.