The State Revenue Department for the Karasu district informs that the procedure and terms for calculating (withholding) and transferring deductions and (or) contributions to mandatory social health insurance by payers are regulated within the Rules and Terms for Calculating (withholding) and transferring Deductions and (or) Contributions to mandatory Social Health Insurance approved by Order No. 478 of the Minister of Health of the Republic of Kazakhstan dated June 30, 2017 (hereinafter – the Rules).
In accordance with paragraph 27 of the Rules, accrued (withheld) deductions and (or) contributions are transferred:
1) individual entrepreneurs and legal entities (except for the persons specified in sub-paragraphs 2) and 3) of this paragraph), persons engaged in private practice-no later than the 25th day of the month following the month of income payment;
2) individual entrepreneurs and legal entities (except for the persons specified in subparagraph 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 – within the period provided for in Article 685 of the Tax Code to pay the cost of the patent.
Thus, individual entrepreneurs and legal entities accrued (withheld) deductions and (or) contributions for employees are transferred no later than the 25th day of the month following the month of income payment, i.e. if the income for the month of June was paid in July, contributions and deductions for the MSHI are transferred until August 25, if the income for the month of June was paid at the end of June, then-until July 25, in their favor, individual entrepreneurs and legal entities for the income received in June must pay contributions and deductions for the MSHI by July 25.
Head of the Department of Internal Affairs for the Karasu district M. Beisenov