From 01.01.2018 the new Tax Code of RA and the Resolution N 1214-Nof the Government of RA dated 28.09.2017 will enter into force whereby the Government of

RA defines the procedure of registration of  failure to legalize the recruitment of any employee in written, in the manner defined under the legislation of RA, i.e. the

absence of  personal legal act or contract about employment and/or failure to submit registration application for any new employee within the term defined under

the Tax Code of the Republic of Armenia. 

Since 01.01.2018, the employers as tax agents shall submit to the tax body the registration application for any new employee after recruitment of any new

employee but not later than the end of the day preceding the date when that employee will actually start his/her work. Previously this term was longer and the

employers who will fail to observe the term specified must pay the penalties defined by the new amendment in cases when the breaches are detected.

 The amounts of the penalties to be levied from any employer who fails to legalize the recruitment of any employee in written in the manner defined and/or fails to

submit a registration application for any new employee within the term defined constitute for each employee:

 1)      60,000AMD if the number of the employees not legalized and/or working without registration application is 1-3;

2)      50,000AMD if the number of the employees not legalized and/or working without registration application is 4-6;

3)      300,000AMD if the number of the employees not legalized and/or working without registration application is 7-9;

4)      600,000AMD if the number of the employees not legalized and/or working without registration application is more than 9.

 

You can see the aforesaid Resolution of the Government on:

 

http://www.arlis.am/DocumentView.aspx?DocID=116387