Azerbaijan has updated the list of income types from which child support payments can be deducted – a change that directly affects employees of the country’s diplomatic service working abroad.
According to the new decision of the Cabinet of Ministers, child support will no longer be deducted from payments that are not subject to taxes or mandatory social contributions, including a wide range of compensatory and service-related allowances provided to diplomats at embassies and consulates.
These non-taxable payments typically include:
– housing compensation,
– relocation and transportation allowances,
– representation expenses,
– security-related and mission-specific supplements,
– other service reimbursements that are not treated as personal income.
This means that these categories of diplomatic earnings are now excluded from the child-support calculation.
Officials underline, however, that diplomats are not exempt from child support altogether: deductions will still apply to their taxable salary and other income categories recognized as personal earnings. But because most compensation abroad comes in the form of non-taxable allowances, the practical effect may be a noticeable decrease in the amount diplomats pay in child support.
Legal analysts note that while the amendment is framed as a technical clarification, it effectively reshapes how child support obligations are calculated for staff serving in foreign missions.
The government has not commented on whether similar adjustments may be considered for other public-sector employees working abroad.
