Compulsory social health insurance (hereinafter referred to as OSMS) guarantees all insured citizens equal access to medical and medicinal care, regardless of the amount of contributions. At the same time, the assistance to the patient under the OSMS is not limited in the volume and cost of medical services.
Employers' deductions payable to the fund are set at the amount of:
from January 1, 2020 - 2 percent of the object of calculation of deductions;
from January 1, 2022 – 3 percent of the object of calculation of deductions.
Contributions of employees, including government and civil servants, as well as individuals who receive income under civil law contracts payable to the fund, are set at 2 percent of the object of calculation of contributions.
Contributions of individual entrepreneurs, persons engaged in private practice, from January 1, 2020, are set at 5 percent of the object of calculation of contributions.
Contributions of independent payers are established from January 1, 2020 in the amount of 5 percent of the object of calculation of contributions.
Contributions of individuals who are payers of a single aggregate payment in accordance with Article 774 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" are set at 40 percent of the 1-fold size of the monthly calculation index in cities of republican and regional significance, the capital and 0.5-fold size of the monthly calculation index – in other localities.