Article 29. Income accepted for calculating deductions and (or) contributions The Law on Compulsory Social Health Insurance

Home / RLA / Article 29. Income accepted for calculating deductions and (or) contributions The Law on Compulsory Social Health Insurance

1. The income of employees, including government and civil servants, accepted for calculating deductions and contributions, is income accrued by employers, with the exception of income established by paragraph 4 of this Article.

The income of diplomatic service personnel sent to work in a foreign institution of the Republic of Kazakhstan in accordance with the legislation of the Republic of Kazakhstan during their stay in a foreign country in connection with their professional activities is income accrued by the employer in the territory of the Republic of Kazakhstan in national currency, with the exception of income established by paragraph 4 of this article.

2. The income of an individual under civil law contracts is all accrued income under these contracts, with the exception of income established by paragraph 4 of this article.

2-1. The income of individual assistants is the income specified in the ninth paragraph 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).

2-2. The incomes of the persons specified in subparagraph 3-1) of paragraph 2 of Article 14 of this Law are their incomes received for services rendered or work performed using Internet platforms in accordance with Article 102 of the Social Code of the Republic of Kazakhstan.

In the case provided for in paragraph 4 of Article 686-2 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), contributions to the fund are paid from each object of calculation.

3. The monthly object accepted for calculating deductions should not exceed 10 times the minimum wage established for the relevant financial year by the law on the republican budget.

The monthly income accepted for calculating contributions should be calculated based on the sum of all types of income of an individual and should not exceed 10 times the minimum wage established for the relevant financial year by the law on the republican budget.

When paying contributions from an amount of income equal to 10 times the minimum wage established for the relevant financial year by the law on the republican budget, payment of contributions from other incomes of an individual is not required if there is a document confirming the payment of such contributions.

Such a document is a certificate of the amounts of income received, calculated and paid contributions, issued by the employer and (or) the tax agent.

The requirements of this paragraph do not apply to individuals who are:

1) independent payers;

2) It was valid until 01.01.2024 in accordance with the Law of the Republic of Kazakhstan dated 26.12.2018 No. 203-VI. -Kr No. 206-VIII of July 14, 2025, excluded by the law of the Republic of Kazakhstan

4. Deductions and/or contributions to the fund are not deducted from the following payments and income:

1) income specified in paragraph 2 of Article 319 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code);

2) income specified in paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code), with the exception of income specified in subparagraphs 10), 12) and 13) of paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code);

3) income specified in subparagraph 10) of Article 654 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code);

4) payments at the expense of grants (except for payments in the form of wages to employees and payments for work (services) to individuals under civil law contracts);

5) compensation payments upon termination of an employment contract in cases of termination of the activity of an individual employer or liquidation of an employer - legal entity, reduction of the number or staff of employees in the amounts established by the legislation of the Republic of Kazakhstan.

This paragraph does not apply to:

income of employees for whom a single payment is made in accordance with Article 776-1 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code);

income of the persons specified in subitem 3-1) of paragraph 2 of Article 14 of this Law.

income of individual assistants.

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

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