In accordance with Articles 27 and 28 of the law of the Republic of Kazakhstan on compulsory social health insurance dated November 16, 2015 No. 405-V Sam
From January 1, 2021, the amount of deductions of employers to be paid to the Fund for employees will be 2 percent of the object of accrual of deductions (the object of accrual is wages, but not more than 10 CMB), the amount of contributions of individual entrepreneurs will be 5 percent of the object of accrual of contributions (the object of accrual is 1.4 CMB).Contributions to OSMS on the income of Employees-2%; contributions to sole proprietors who do not work or have ceased to operate-5% of the ETP.
The procedure and terms for calculating, withholding and transferring contributions and (or) contributions to compulsory social health insurance by payers are regulated within the framework of the rules and terms for calculating (withholding) and transferring contributions and (or) contributions to compulsory social health insurance (hereinafter referred to as the rules) approved by the order of the Ministry of health of the Republic of Kazakhstan dated June 30, 2017 No. 478. Accrued (withheld) deductions and (or) contributions are transferred in accordance with paragraph 27 of the rules:
1) individual entrepreneurs and legal entities (except for the persons specified in subitems 2) and 3) of this paragraph), persons engaged in private practice – no later than the 25th day of the month following the month of payment of income;;
2) individual entrepreneurs and legal entities (except for the persons specified in subitem 3) of this paragraph), persons engaged in private practice in their favor – monthly, no later than the 25th day of the month following the reporting period;
3) individual entrepreneurs applying a special tax regime on the basis of a patent – to obtain a patent within the time limits provided for in Article 685 of the tax code for payment of the patent value.
Thus, accrued (withheld) deductions and (or) contributions for employees of individual entrepreneurs and legal entities are transferred not later than the 25th day of the month following the month of payment of income, that is, if the income for June was paid in July, contributions and deductions for OSMS until August 25, if the income for June was paid at the end of June, then until July 25 individual entrepreneurs and legal entities.
Department of explanatory work
MCD in Shymkent