Azerbaijan has amended the rules for the use of extra-budgetary funds by organizations financed from the state budget.
This is stated in a decree by Azerbaijani President Ilham Aliyev introducing changes to decree No. 789 of September 10, 2026, "On additional measures for the use of targeted budget funds created within the state budget and extra-budgetary funds of organizations financed from the state budget."
According to the amendment, extra-budgetary funds of organizations financed from the state budget—except for the Ministry of Internal Affairs, the State Customs Committee and the State Tax Service under the Ministry of Economy—will be used exclusively to strengthen the social protection of employees of these organizations.
This removes the previous restriction on directing extra-budgetary funds to social protection, namely the requirement that the funds apply only to employees not holding administrative and auxiliary positions in accordance with the law "On Civil Service."
In addition, the period provided for preparing and submitting relevant proposals to the president has been extended from one month to three months.
The date for applying the relevant provisions of the decree has also been changed. Thus, points 1.1 and 1.3, which were previously scheduled to apply from September 1, 2026, will apply from October 10.