Persons born in 1974 and after that must participate in the accumulative pension system.

Participation of those born before 1974, as well as self-employed persons, is voluntary.

The amount of the mandatory cumulative payment is 10% of the basic income earned by the person.

From January 1, 2023 the following regulations apply to mandatory participants:

If the basic income is less than AMD 500 000, 5% is paid by the employee, and the other 5% by the state.
If the basic income is within the range of AMD 500 000 - 1 125 000, the state pays AMD 25 000, while the employee pays the difference between AMD 25 000 and 10% of his/her income.
If the basic income is above AMD 1 125 000, the state pays AMD 25 000, while the employee pays AMD 87 500.
The same terms apply to those having voluntarily joined the accumulative system before July, 2018.

The following regulations apply to those having voluntarily joined the system from July, 2018:

If the basic income does not exceed AMD 1 125 000, the cumulative payment is 5%.
If the basic income is above AMD 1 125 000, the cumulative payment is AMD 56 250.

Useful links
Republic of Armenia Law on Cumulative Pensions
On Amending the Republic of Armenia Law on Cumulative Pensions (June 25, 2019)

From January 1, 2026, the stamp duty paid to the Foundation for Servicemen Insurance is based on the following rates:

If the base is below AMD 1000 000 - AMD 1500
If the base is AMD 1 000 001 and more - AMD 15 000
For individual entrepreneurs, notaries and in some cases the amount of the duty might reach AMD 120 000, depending on the calculation base.

Useful link
On Amending and Supplementing the Republic of Armenia Law on Compensation for Damages Caused to the Life or Health of Servicemen during Defense of the Republic of Armenia

Under the mandatory health insurance system, the following payments apply to employees:

For salaries up to 200,000 AMD – no health insurance contribution is charged
For salaries from 200,001 to 500,000 AMD – health insurance contribution of 4,800 AMD, with an additional 6,000 AMD covered by the state
For salaries of 500,001 AMD and above – health insurance contribution of 10,800 AMD

Useful link
Mandatory health insurance PDF