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Persons subject to SOSC

Workers

The rate of social contributions (CO)

from 01.01.2018 – 3.5%
from 01.01.2025 – 5%

The object of calculation

Expenses of the employer paid in the form of income as wages, with the exception of income from which taxes are not paid. The expenses of the employer include the salaries of military personnel, employees of special state and law enforcement agencies, civil protection agencies.

Monthly object of CO calculation from a single payer

Maximal

7 МЗП

Minimal

1 МЗП

Payment deadline

No later than the 25th of the month following the reporting month*

* The Government for Citizens State Corporation is refunding CO and penalties for the participant of the SOSC:

who does not have an IIN and/or whose banking details contain errors;
being a person who has reached the age stipulated in paragraph 1 of Article 207 of the Social Code of the Republic of Kazakhstan (husband – 63 years old, wife - 61 years old);
for which the amount of CO was paid from the object of the calculation of CO, exceeding 7 times the minimum wage established by the law on the republican budget for the relevant financial year, from one payer;
if the CO is paid by an individual (not the payer).

Cases of refund of excessively (erroneously) paid CO and penalties:

paid two or more times in the same period;
overcharged on income received by newly hired or dismissed employees in advance;
paid for the participants of the SOSC, who are persons who have reached the generally established retirement age: men – 63 years, women – 61 years;
the payment destination code; payment period; CO amount; details of the payer are incorrect;
paid by an individual who is not registered as an individual entrepreneur, a person engaged in private practice, the head of a peasant or farm.

The Fund refuses to refund the amounts of CO and (or) penalties on the following grounds:

the amounts of excessively (mistakenly) paid social benefits have been calculated for the period that was taken into account for the purpose of social benefits, with the exception of the amounts of excessively (mistakenly) paid social benefits that were not taken into account when calculating the amount of social payments in accordance with paragraph 4 of Article 78, paragraph 4 of Article 85, paragraph 4 Articles 118, paragraph 2 of Article 181, paragraph 3 of Article 240 of the Social Code;
the amounts of CO and (or) penalties specified in the service recipient's application are subject to mandatory payment to the State Social Insurance Fund in accordance with paragraph four of paragraph 1 and paragraph four of paragraph 2 of Article 245, with paragraph one of paragraph 1 of Article 256 of the Social Code;

the documents do not confirm the reasons for the return;
CO falling on the period that is accepted for calculating social payments for loss of income in connection with pregnancy and childbirth, adoption of a newborn child (children), social payments for loss of income in connection with caring for a child upon reaching the age of one and a half years, were received into the Fund after the date of the right and (or) the date of applying for their appointment, but were not taken into account in calculating (determining) the amount of the corresponding social payment.

Persons subject to SOSC

Individuals who receive income from GPH contracts

The rate of social contributions (CO)

The object of calculation

the amount of income received under the GPH agreement, the subject of which is performance of works (provision of services), with the exception of income from which social contributions are not paid.

Monthly object of CO calculation from a single payer

Maximal

7 МЗП

Minimal

1 МЗП

Payment deadline

No later than the 25th of the month following the reporting month*

* The Government for Citizens State Corporation is refunding CO and penalties for the participant of the SOSC:

who does not have an IIN and/or whose banking details contain errors;
being a person who has reached the age stipulated in paragraph 1 of Article 207 of the Social Code of the Republic of Kazakhstan (husband – 63 years old, wife - 61 years old);
for which the amount of CO was paid from the object of the calculation of CO, exceeding 7 times the minimum wage established by the law on the republican budget for the relevant financial year, from one payer;
if the CO is paid by an individual (not the payer).

Cases of refund of excessively (erroneously) paid CO and penalties:

paid two or more times in the same period;
overcharged on income received by newly hired or dismissed employees in advance;
paid for the participants of the SOSC, who are persons who have reached the generally established retirement age: men – 63 years, women – 61 years;
the payment destination code; the payment period; the amount of the CO; the details of the of the payer are incorrectly specified;
payment by an individual who is not registered as an individual entrepreneur, a person engaged in private practice, or the head of a peasant or farm.

The Fund refuses to refund the amounts of CO and (or) penalties on the following grounds:

the amounts of excessively (mistakenly) paid social benefits have been calculated for the period that was taken into account for the purpose of social benefits, with the exception of the amounts of excessively (mistakenly) paid social benefits that were not taken into account when calculating the amount of social payments in accordance with paragraph 4 of Article 78, paragraph 4 of Article 85, paragraph 4 Articles 118, paragraph 2 of Article 181, paragraph 3 of Article 240 of the Social Code;
the amounts of CO and (or) penalties specified in the service recipient's application are subject to mandatory payment to the State Social Insurance Fund in accordance with paragraph four of paragraph 1 and paragraph four of paragraph 2 of Article 245, with paragraph one of paragraph 1 of Article 256 of the Social Code;

the documents do not confirm the reasons for the return;
CO falling on the period that is accepted for calculating social payments for loss of income in connection with pregnancy and childbirth, adoption of a newborn child (children), social payments for loss of income in connection with caring for a child upon reaching the age of one and a half years, were received into the Fund after the date of the right and (or) the date of applying for their appointment, but were not taken into account in calculating (determining) the amount of the corresponding social payment.

Persons subject to SOSC

Individual assistants providing support services for persons with group 1 disability

Rate

from 01.01.2018 – 3.5%
from 01.01.2025 – 5%

The object of calculation

material benefits paid by local executive bodies and other legal entities

Monthly object of CO calculation from a single payer

Maximal

Minimal

Payment deadline

No later than the 25th of the month following the reporting month*

* The Government for Citizens State Corporation is refunding CO and penalties for the participant of the SOSC:

who does not have an IIN and/or whose banking details contain errors;
being a person who has reached the age stipulated in paragraph 1 of Article 207 of the Social Code of the Republic of Kazakhstan (husband – 63 years old, wife - 61 years old);
for which the amount of CO was paid from the object of the calculation of CO, exceeding 7 times the minimum wage established by the law on the republican budget for the relevant financial year, from one payer;
if the CO is paid by an individual (not the payer).

Cases of refund of excessively (erroneously) paid CO and penalties:

paid two or more times in the same period;
overcharged on income received by newly hired or dismissed employees in advance;
paid for the participants of the SOSC, who are persons who have reached the generally established retirement age: men – 63 years, women – 61 years;
the payment destination code; payment period; CO amount; details of the payer are incorrect;
payment by an individual who is not registered as an individual entrepreneur, a person engaged in private practice, or the head of a peasant or farm.

The Fund refuses to refund the amounts of CO and (or) penalties on the following grounds:

the amounts of excessively (mistakenly) paid social benefits have been calculated for the period that was taken into account for the purpose of social benefits, with the exception of the amounts of excessively (mistakenly) paid social benefits that were not taken into account when calculating the amount of social payments in accordance with paragraph 4 of Article 78, paragraph 4 of Article 85, paragraph 4 articles 118, paragraph 2 of Article 181, paragraph 3 of Article 240 of the Social Code
the amounts of CO and (or) penalties specified in the service recipient's application are subject to mandatory payment to the State Social Insurance Fund in accordance with paragraph four of paragraph 1 and paragraph four of paragraph 2 of Article 245, with paragraph one of paragraph 1 of Article 256 of the Social Code of the Republic of Kazakhstan;

the documents do not confirm the reasons for the return;
CO falling on the period that is accepted for calculating social payments for loss of income in connection with pregnancy and childbirth, adoption of a newborn child (children), social payments for loss of income in connection with caring for a child upon reaching the age of one and a half years, were received into the Fund after the date of the right and (or) the date of applying for their appointment, but were not taken into account in calculating (determining) the amount of the corresponding social payment.

Persons subject to SOSC

Workers

Single payment rate (EP)

from January 1, 2025 – 23.8%
from January 1, 2026 – 24.8 %
from January 1, 2027 – 25.8 %
from January 1, 2028 – 26.3 %

The object of taxation of the EP

employee's income

Payment deadline

No later than the 25th of the month following the reporting month*

EP allocation in 2025

Type of payments

Share of payments

The maximum value of each share of the EP per month

Assigning EP shares

Individual income tax

7,6%

–

State budget

Social contributions

18,9%

4.5% of 7 MZP*

SSIF

Mandatory pension contributions

42%

10% of 50 MZP

JSC «UAPF»

Mandatory employer pension contributions

10,5%

2.5% of 50 MZP

JSC «UAPF»

Deductions for compulsory social health insurance

12,6%

3% of 50 MZP

JSC «FSMS»

Contributions to compulsory social health insurance

8,4%

2% of 10 MZP

JSC «FSMS»

Cases of refund of excessively (erroneously) paid CO and penalties:

mistakenly paid by the payer or the bank two or more times on the basis of one payment order;
unnecessarily accrued on income received by dismissed employees in advance;
paid for the participants of the SOSC, who are persons who have reached the generally established retirement age: men – 63 years, women – 61 years;
mistakenly listed as persons exempt from paying deductions and contributions to compulsory social health insurance;
the payment destination code; payment period; CO amount; details of the payer are incorrect;
funds that are not a single payment were mistakenly paid;
paid by a payer who is not registered as an agent for calculating (accrual), transfer of a single payment.

The share of a single payment is not refunded if:

the period of payment of CO in the GFSS is offset by the length of service in the SOS when assigning social benefits;
insufficient amount in the individual/conditional pension account of the depositor mandatory pension contributions, the individual for whom the mandatory pension contributions of the employer, the recipient of pension payments;
if the amount of mandatory pension contributions is taken into account when calculating the amount of pension payments, lump-sum pension payments in order to improve housing conditions and (or) medical treatment and when transferring pension savings to an insurance company;
the amounts of mandatory pension contributions transferred from income are taken into account when assigning social benefits from the State Social Insurance Fund;
during the period of payment of deductions and contributions to compulsory social medical insurance, the consumer of medical services received medical care in the system of compulsory social medical insurance;
the reason stated in the application for paying a single payment two or more times in the same month is not confirmed;
it is not confirmed that the CO was paid for a person exempt from payment in accordance with Article 776-3 of the Tax Code;
it is not confirmed that a single payment was paid by a person who is recognized as a single payer.

Persons subject to SOSC

Sole proprietors and persons engaged in private practice (people)

The rate of social contributions (CO)

from 01.01.2018 – 3.5%
from 01.01.2025 – 5%

The object of the calculation is responsible for himself and members of peasant or farm farms, who have reached the age of eighteen

the amount of income received, determined by them independently for the purposes of calculating CO in their favor, equal to the income determined for transferring OPV in their favor, with the exception of income from which social contributions to the Fund are not paid, but not more than the income determined for the purposes of taxation in accordance with The Tax Code

Monthly object of CO calculation from a single payer

Maximal

7 МЗП

Minimal

1 МЗП

Payment deadline

No later than the 25th of the month following the reporting month*

* The Government for Citizens State Corporation is refunding CO and penalties for the participant of the SOSC:

who does not have an IIN and/or whose banking details contain errors;
being a person who has reached the age stipulated in paragraph 1 of Article 207 of the Social Code of the Republic of Kazakhstan (husband – 63 years old, wife - 61 years old);
for which the amount of CO was paid from the object of the calculation of CO, exceeding 7 times the minimum wage established by the law on the republican budget for the relevant financial year, from one payer;
if the CO is paid by an individual (not the payer).

Cases of refund of excessively (erroneously) paid CO and penalties:

paid two or more times in the same period;
overcharged on income received by newly hired or dismissed employees in advance;
paid for the participants of the SOSC, who are persons who have reached the generally established retirement age: men – 63 years, women – 61 years;
the payment destination code; payment period; CO amount; details of the payer are incorrect;
paid by an individual who is not registered as an individual entrepreneur, a person engaged in private practice, the head of a peasant or farm.

The Fund refuses to refund the amounts of CO and (or) penalties on the following grounds:

the amounts of excessively (mistakenly) paid social benefits have been calculated for the period that was taken into account for the purpose of social benefits, with the exception of the amounts of excessively (mistakenly) paid social benefits that were not taken into account when calculating the amount of social payments in accordance with paragraph 4 of Article 78, paragraph 4 of Article 85, paragraph 4 articles 118, paragraph 2 of Article 181, paragraph 3 of Article 240 of the Social Code
the amounts of CO and (or) penalties specified in the service recipient's application are subject to mandatory payment to the State Social Insurance Fund in accordance with paragraph four of paragraph 1 and paragraph four of paragraph 2 of Article 245, with paragraph one of paragraph 1 of Article 256 of the Social Code of the Republic of Kazakhstan;

the documents do not confirm the reasons for the return;
CO falling on the period that is accepted for calculating social payments for loss of income in connection with pregnancy and childbirth, adoption of a newborn child (children), social payments for loss of income in connection with caring for a child upon reaching the age of one and a half years, were received into the Fund after the date of the right and (or) the date of applying for their appointment, but were not taken into account in calculating (determining) the amount of the corresponding social payment.

participants of the compulsory social insurance system

Social benefits

Disability

Loss of the breadwinner

Job loss

Pregnancy and childbirth, adoption of a newborn child

Care of a child up to 1.5 years

Apply for a public service

on the appointment of social benefits

Submit an appeal

on social benefits

Social contributions

Employers

Individual entrepreneurs and practitioners

Tax agents

Local executive authorities (for individual assistants)

Platform employment

Single payment payers

Regarding the return of social contributions

The number of participants in the compulsory social insurance system in the income section The procedure for calculating and paying CO and penalties Payers of social contributions Social network Refund of excessively (erroneously) paid CO and (or) penalties Obtaining by the payer of information on paid amounts of social contributions and (or) penalties Liability of the payer for late and/or incomplete payment of social contributions Receiving information by the SOSC participant on the status and movement of social contributions

Submit an appeal

on social contributions

Information on the status and movement of social contributions of a participant in the compulsory social insurance system can be obtained:

Apply for a refund of excessively (mistakenly) paid social contributions and (or) penalties for late and (or) incomplete payment of social contributions

Dear website visitors!

Welcome to the official website

We are pleased to welcome you to the official website of the State Social Insurance Fund!

We hope that here you will find useful and up-to-date information about the compulsory social insurance system in the Republic of Kazakhstan.

The Fund was established to provide additional support for working citizens in cases of social risks related to loss of ability to work, loss of breadwinner, loss of job, loss of income due to pregnancy and childbirth, adoption of a newborn child, childcare up to one and a half years.

Our goal is to build a sustainable, transparent, adaptive and innovative compulsory social insurance system capable of timely responding to the challenges of the time, new trends, anticipating future changes and taking the necessary measures to fulfill obligations on social benefits.

We constantly improve the accessibility of services through digital technologies and a proactive approach, using the principle of customer-oriented service, which involves focusing on the needs of citizens and work efficiency.

We are open to dialogue and are always ready to answer your questions.

Thank you for your trust and I invite you to learn more about the State Social Insurance Fund!

Almas Kurmanov

Chairman of the Board
State Social Insurance Fund JSC

Проекты

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