Article 14. Payers of the Law On Compulsory Social Health Insurance

Home / RLA / Article 14. Payers of the Law On Compulsory Social Health Insurance

1. Deduction payers are employers, including foreign legal entities operating in the Republic of Kazakhstan through a permanent establishment, as well as branches and representative offices of foreign legal entities that calculate (withhold) and transfer deductions and contributions to the fund in accordance with the procedure established by Chapter 6 of this Law, and employers who apply special tax regimes and pay deductions in accordance with the procedure established by Chapter 6 of this Law. a single payment fund, established by Article 776-3 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code).

2. The payers of contributions are:

1) The State;

2) employees, including government and civil servants, with the exception of military personnel, law enforcement officers, special government agencies, and civil protection agencies;

2-1) persons who are employees of microenterprises and small businesses that apply special tax regimes and pay contributions to the fund as part of a single payment established by Article 776-3 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code).

The procedure for payment, transfer and distribution, as well as the refund of a single payment, is determined by the authorized state body in the field of social security in coordination with the National Bank of the Republic of Kazakhstan, as well as the authorized state body responsible for ensuring tax revenues and payments to the budget, and authorized state bodies for state planning, healthcare and digital development;

3) individual entrepreneurs, with the exception of the persons specified in subparagraph 3-1) of this paragraph;

3-1) individual entrepreneurs who apply a special tax regime using a special mobile application in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and are executors in accordance with the Social Code of the Republic of Kazakhstan;

4) persons engaged in private practice;

5) excluded by the Law of the Republic of Kazakhstan dated December 26, 2018 No. 203-VI (effective from 01.01.2019); 6) excluded by the Law of the Republic of Kazakhstan dated December 26, 2018 No. 203-VI (effective from 01.01.2019); 7) excluded by the Law of the Republic of Kazakhstan dated December 26, 2018 No. 203-VI (effective from 01.01.2019);

8) individuals who receive income from contracts of a civil nature concluded with a tax agent in accordance with the legislation of the Republic of Kazakhstan (hereinafter referred to as individuals who receive income from contracts of a civil nature);

9) persons who independently pay contributions, including citizens of the Republic of Kazakhstan who have left the Republic of Kazakhstan (hereinafter referred to as independent payers), with the exception of the persons indicated:

in subitems 2), 8) and 10) of the first part of this paragraph;

in subparagraph 3) of the first part of this paragraph, except for those who have suspended the submission of tax reports or are recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan.;

in subparagraph 4) of the first part of this paragraph, except for those who have suspended the submission of tax reports in accordance with the tax legislation of the Republic of Kazakhstan, as well as citizens of the Republic of Kazakhstan who have left for permanent residence outside the Republic of Kazakhstan in accordance with the procedure established by the legislation of the Republic of Kazakhstan, and citizens for whom deductions and (or) contributions are paid in the Republic of Kazakhstan;

10) It was valid until 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI.

11) individual assistants.

Foreigners and stateless persons are not payers of contributions, with the exception of persons permanently residing in the territory of the Republic of Kazakhstan and candace, unless otherwise provided by international treaties ratified by the Republic of Kazakhstan.

3. Employers shall calculate (withhold) and transfer contributions from employees, including government and civil servants, to the fund from the income of employees, including government and civil servants.

4. The calculation (withholding) and transfer of contributions from individuals receiving income under civil contracts to the fund is carried out at the expense of the income of such individuals by tax agents defined by the tax legislation of the Republic of Kazakhstan (hereinafter referred to as the tax agent).

4-1. The calculation and transfer of contributions from individuals engaged in private practice, individual entrepreneurs, and independent payers is carried out independently or by a third party in their favor.

4-2. The calculation (withholding) and transfer of contributions from individual assistants are carried out by local executive bodies or other legal entities when paying them material benefits in accordance with paragraph nine of subparagraph 31) of paragraph 2 of Article 319 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code).

4-3. Deduction and transfer of contributions for individual entrepreneurs who apply a special tax regime using a special mobile application and are performers is carried out by the operator of the Internet platform defined by the Social Code of the Republic of Kazakhstan.

5. Payers have the right to:

1) to refund erroneously paid amounts of deductions and (or) contributions, and (or) penalties for late and (or) incomplete payment of deductions and (or) contributions;

1-1) for the refund of overpaid amounts of deductions and (or) contributions, provided that there is no debt for the previous period.;

2) request and receive free of charge from the fund the necessary information on the listed amounts of deductions and (or) contributions;

3) to exercise other rights provided for by this Law.

6. Payers (with the exception of the persons specified in the sub-paragraphs 2), 8), 9) , 10) and 11) of the first part of paragraph 2 of this Article) are obliged to:

1) calculate (withhold) and transfer deductions and (or) contributions on time and in full, as well as penalties for late and (or) incomplete payment of deductions and (or) contributions;

2) independently calculate and recalculate the amounts of deductions and (or) contributions paid to the fund.

7. Employers and tax agents are required to notify employees, including government and civil servants, and individuals who receive income from contracts of a civil nature, of the monthly deductions made, as well as withheld and transferred contributions from employees, including government and civil servants, and individuals who receive income from contracts. of a civil law nature.

Local executive bodies or other legal entities, when paying financial benefits to individual assistants in accordance with paragraph nine of subparagraph 31) of paragraph 2 of Article 319 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), are required to notify them of withheld and transferred contributions to compulsory social health insurance.

8. On a monthly basis, no later than the 25th day of the month following the reporting month, employers submit to the fund lists of employees who received income during their employment related to the list of activities for which a correction factor of 0 is set to tax and social payment rates approved by the Government of the Republic of Kazakhstan, or for which they do not calculate and (or) do not pay deductions and/or contributions to compulsory social health insurance in accordance with the provisions of legal acts, adopted to ensure the economic security of the country during crisis situations that pose or may pose a threat to the life and health of the population, in accordance with the acts of the Government of the Republic of Kazakhstan.

The footnote. Article 14 as amended by the Laws of the Republic of Kazakhstan dated 30.06.2017 No. 80-VI (effective after ten calendar days after the date of its first official publication); dated 25.12.2017 No. 122-VI (effective from 01.01.2018); dated 26.12.2018 No. 203-VI (for the procedure of entry into force, see art. 2); dated 12/28/2018 No. 208-VI (effective after ten calendar days after the date of its first official publication); dated 06/24/2021 No. 52-VII (effective after ten calendar days after the date of its first official publication); dated 12/26/2022 No. 168-VII (effective from 01.01.2023); dated 04/20/2023 No. 226-VII (effective from 07/01/2023); dated 07/01/2024 No. 104-VIII (effective sixty calendar days after the date of its first official publication).

The Law of the Republic of Kazakhstan dated November 16, 2015 No. 405-V SAM.

This Law regulates public relations arising in the system of compulsory social health insurance in order to implement the constitutional right of citizens to health protection.

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases