Payroll and HR Records in Armenia

Payroll is the part of accounting where a mistake is seen not only by the tax office but by the employee, in the same month. So it runs on a monthly cycle and ahead of the deadline, not on the last day.

What is included

Payroll and withholdings: income tax, the social payment, the stamp duty. Holiday pay, sick leave, final settlement on termination. Timesheets and payslips. Employment contracts, orders and HR paperwork. Registering and deregistering employees in the tax authority's system.

The monthly cycle

During the month we collect the timesheet and the changes: who joined, who left, who is on holiday. You get the calculation after the month is closed, employee by employee, and we file only once you have confirmed it. Payroll income tax is calculated and paid by the 20th of the following month (article 156(1) and article 158(1)), with the social payment in the same window.

A new hire: the deadline that is easy to miss

An employee must be registered with the tax authority by the end of the day before their first working day — and if the person starts on the day they are hired, by 14:00 that day (article 156(2)). This is the case where being an hour late is already a breach. Call us before the person starts work, not after.

What we need for a new hire

A passport and social card, the application, and the terms: position, salary, start date and working pattern. The rest is ours — we draw up the contract, the order and the registration.

What it costs

The first employee is inside the monthly fee; every one after that is +5,000 AMD a month. The price follows the size of the team rather than the complexity of the calculations: holiday pay and sick leave are not billed separately. Monthly service for an LLC with employees starts at 65,000 AMD, with the first employee already included.

Leaving and the final settlement

On the day an employee leaves they must receive the whole settlement: salary up to that day, compensation for unused holiday and anything else owed. We calculate that amount in advance rather than on the day, draw up the order and deregister the person in the tax authority's system. A late final settlement is the most common cause of a labour dispute, and the exact place where payroll kept by hand slips.

How we take over an existing payroll

The first thing we check when taking over payroll is the personalised records: an employee's future benefits and pension depend on them, and that is where old mistakes accumulate. We also check the rest — that every employee is properly registered, that holiday balances are calculated, that final settlements for leavers are closed. You get the result in writing: what is in order and what needs fixing.