1.Who is responsible for social benefit payments related to pregnancy and childbirth?
Answer: The authority responsible for assigning social payments for loss of income related to pregnancy and childbirth is the State Social Insurance Fund.
2.Which regulatory act governs the procedure for assigning social payments?
Answer: The procedure for assigning social payments is regulated by the “Rules for Calculating (Determining) the Amounts, Assignment, Implementation, Suspension, Recalculation, Resumption, Termination, and Review of Decisions on the Assignment (Refusal to Assign) Social Payments for Loss of Income Related to Pregnancy and Childbirth, Adoption of a Newborn Child (Children), and Social Payments for Loss of Income Related to Childcare Until the Child Reaches One and a Half Years of Age,” approved by Order No. 248 dated June 27, 2023, of the Deputy Prime Minister – Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan.
3.Why does the State Revenue Committee (SRC) receive requests from the Ministry of Labor and Social Protection of Population (MLSPP) to confirm social contributions for maternity benefit assignments?
Answer: Requests are sent to the SRC by the MLSPP in cases where social contributions were transferred late by the tax agent (employer).
4.What information does the SRC provide upon request from the MLSPP?
Answer: The SRC provides the MLSPP with information on income accrued and reported by tax agents (employers) in tax reporting (tax declarations).
5.In what cases may income not be confirmed in the SRC’s response to an MLSPP request?
Answer: The SRC receives income information only from tax reporting (tax declarations). Therefore, if information is absent from the tax reporting (tax declaration), the income may not be confirmed.
6.Where should citizens apply regarding the assignment of social payments?
Answer: For issues related to the assignment or refusal of social payments, citizens should contact the State Social Insurance Fund.
7.Does the SRC provide information for 12 months upon the MLSPP’s request?
Answer: The SRC provides income information only for the period requested by the MLSPP.
8.What should be done if the employer did not transfer social contributions?
Answer: It is necessary to contact the employer to eliminate the violations and transfer the required social contributions.
9.After the employer corrects the violations, is it necessary to submit documents to the SRC?
Answer: No. The information is reflected in the SRC’s information systems. Once a request is received, the updated information will be obtained from the submitted tax reporting (tax declaration) and forwarded to the MLSPP.
10.Who is responsible for the correctness of social contributions?
Answer: The employer is responsible for the calculation and transfer of social contributions.