Armenia · Payroll

Use this skill whenever asked about Armenia (Republic of Armenia — Hayastan, South Caucasus) payroll processing for employed persons. Trigger on phrases like "Armenia payroll", "Armenian payroll", "ashkhatavarts", "salary tax Armenia", "PIT withholding Armenia", "20% income tax Armenia", "flat income tax Armenia", "funded pension Armenia", "mandatory pension Armenia", "stamp duty Armenia", "military stamp payment", "health insurance contribution Armenia", "State Revenue Committee", "src.am payroll", "e-register.am", "monthly aggregated income tax calculation", "net salary Armenia", "gross to net Armenia", "employer cost Armenia", "minimum wage Armenia", or any question about computing employee pay, salary withholding tax, mandatory funded pension, stamp duty or health insurance contributions for Armenia-based employees. This skill covers the flat 20% personal income tax withheld at source, the mandatory funded pension (5% or 10%-minus-AMD-25,000), the stamp/military duty, the new (late-2025) employee health insurance contribution, the monthly aggregated calculation filed via the SRC e-portal, and penalties. CRITICAL: this is the COUNTRY of Armenia (jurisdiction AM, currency AMD, Armenian dram) — there is NO separate employer social-security/payroll tax. ALWAYS read this skill before processing any Armenia payroll.

Use this skill whenever asked about Armenia payroll social contributions and personal income tax for employees, individual entrepreneurs, or expatriates. Trigger on phrases like "Armenia payroll tax", "Armenian pension contribution", "funded pension 5% 10%", "military stamp duty Armenia", "Insurance Foundation for Servicemen", "Armenia social security", "how much PIT do I withhold in Armenia", "Armenian employer social tax", "mandatory health insurance Armenia", "SRC monthly payroll return", "net pay calculation Armenia", or any question about Armenian payroll withholding obligations. Also trigger when classifying bank statement transactions that relate to SRC tax payments, pension contributions, military stamp duty, or salary payments from Armenian banks (Ameriabank, Ardshinbank, Acba Bank, Inecobank, Converse Bank). This skill covers the flat 20% PIT, mandatory funded pension contribution, military stamp duty, the new mandatory health insurance contribution (effective Dec 2025/Jan 2026), the fact that the private sector has NO separate employer social tax, monthly filing deadlines, penalties, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Armenian payroll or social-contribution work.