Personnel records: FIN in place of the social insurance number, business trip rules for employers who are individuals

Two decisions that took effect in September 2026 change documents that an employer prepares all the time. Both carry out laws adopted earlier, and both touch the templates kept in a personnel and payroll system.

FIN in place of the social insurance number

By Decision No. 307 of 21 September 2026 the Cabinet of Ministers changed four of its decisions to carry out the Law of 27 February 2026 No. 367-VIIQD. The decision is applied from 1 July 2026.

• In the instruction on electronic sick leave certificates the social insurance number is deleted.
• In the rules on social insurance payments and on the temporary disability benefit paid by the employer, approved on 15 September 1998, the column for the social insurance number is removed from Appendix 1.
• In the rules on the registration of insured persons and insurers for unemployment insurance, approved on 29 December 2017, the social insurance number is replaced with the individual identification number (FIN).

Business trips: employers who are individuals

The Collegium of the Ministry of Finance changed the Rules of Business Trips of Employees by its decision of 15 September 2026, in force from 30 September 2026. A business trip is now a trip made on the order of the head of an organisation or of an employer who is an individual. The document can be an order, an instruction or a decision. Where the rules named the head of the organisation they now name the employer, and the business trip certificate can carry the seal of an employer who is an individual, or the surname, name and patronymic of this employer.

What an employer checks

• The templates of sick leave records and of benefit calculation forms have no field for the social insurance number; where a number of the person is needed, it is the FIN.
• The templates of the business trip order and of the business trip certificate follow the wording of the changed rules.
• An employer who is an individual draws up the business trips of employees by these rules.

Sources: Decision of the Cabinet of Ministers No. 307 of 21 September 2026 and Decision of the Collegium of the Ministry of Finance No. 3-23/3-4-10/2026 of 15 September 2026, e-qanun.az, in Azerbaijani.