Under the program, support will be provided to employers (excluding public service employers, i.e. state bodies) that enter into employment contracts for a period of at least 3–6 months with persons who have profound or severe functional limitations (disability groups I or II) or persons over the age of 63. Employment contracts may also be concluded on a part-time basis.

Under the program, employers will receive quarterly reimbursement of the income tax calculated on and paid from the employee’s salary, as follows:

• For the first three months of employment: 50% of the income tax, up to 25,000 AMD per month.
• For months four through six of employment: 100% of the income tax, up to 50,000 AMD per month.

If the employment relationship between the employee and the employer continues for at least one year after the reimbursement period ends, the employer will receive additional one-time support of 100,000 AMD.

The employment support program will come into effect on January 1, 2027.