Instructions for paying contributions and deductions for employers, individual entrepreneurs and individuals who receive income under civil contracts

For payments made within the framework of compulsory health insurance for legal entities.

From July 1, 2017, legal entities as employers will make contributions at the rate of 1% of the object of calculation of contributions.

In subsequent years, deductions will be made according to the following scheme:

from January 1, 2018 - 1.5 percent of the object of calculation of contributions;

from January 1, 2020 - 2 percent of the object of calculation of contributions;

from January 1, 2022 - 3 percent of the object of calculation of contributions.

The object of calculation of contributions is the employer's expenses paid to the employee in the form of income, that is, the employee's wages.

From January 1, 2019, a legal entity - an employer will start making employee contributions in the amount of:

from January 1, 2019 - 1 percent of the object of calculating contributions;

from January 1, 2020 - 2 percent of the object of calculating contributions.

The object of calculating the contributions of employees is the income of employees, that is, the wages of employees.

Deductions are paid through banks to the account of the Government for citizens - this is a State Corporation. All banks have already been notified by a letter from the National Bank of the existence of such an account with the State Corporation.

Deductions are made until the 25th day of the month following the reporting month (the first deduction is made until August 2017).

What is important to know about:

If you are an employer, then from July 1 you begin to pay 1% of the employee's salary, but not more than 15 minimum wages.

For payments made within the OSHI for individual entrepreneurs and persons equated to them (private notaries, private bailiffs, lawyers, professional mediators) and for individuals who receive income under civil law contracts (GPC).

These persons pay contributions from July 1, 2017 in banks and in Kazpost offices to the account of the Government for citizens - this is a State Corporation. All banks and Kazpost have already been notified by the relevant letter of the National Bank about the presence of such an account with the State Corporation.

Contributions are made until the 25th day of the month following the reporting month (first contributions are made until August 2017).

There is no need to know the account number; when making a payment, you indicate only the KNP, which is 122 for individual entrepreneurs and persons equated to them. The system automatically issues this data and sends funds to their destination.

Tax agents pay for individuals who receive income under civil law contracts.

A tax agent is an individual entrepreneur, a private notary, a private bailiff, a lawyer, a professional mediator, a legal entity, including a non-resident legal entity, which, in accordance with this Code, are responsible for calculating, withholding and transferring taxes withheld at source payments.

What is important to remember:

If you entered your personal data incorrectly: IIN, full name of the recipient, or specified an incorrect amount, the payment will be returned to your bank account. If the payment was made without opening an account, then double-check the payment processing within 2-3 business days after the payment was made.

For information:

Currently, the Ministry has developed a draft of the Rules that regulate the procedure and terms for calculating (withholding) and transferring deductions and (or) contributions. You can familiarize yourself with the draft Rules on the website of the Ministry.

Also, the National Bank has made amendments to the Rules for making non-cash payments and (or) money transfers in the territory of the Republic of Kazakhstan, which are provided in Appendix 11 of these Rules, namely in the Receipt (for social contributions to the State Social Insurance Fund, contributions and (or) contributions to the social health insurance fund) and in the Notice (for social contributions to the State Social Insurance Fund, contributions and (or) contributions to the social health insurance fund) the following payments:

1) deductions for compulsory social health insurance with the KNP 121 number;

2) contributions for compulsory social health insurance with KNP number 122.

Amounts of deductions and contributions that were not transferred in due time are subject to transfer to the account of the Social Health Insurance Fund with an accrued interest in the amount of 2.5 times the official refinancing rate for each day of delay, including the day of payment.

The administration of payments (deductions and contributions) is carried out by the tax authorities.