JSC "SSIF" informs that, according to Article 244 of the Social Code of the Republic of Kazakhstan starting from January 1, 2025:

- The rate of social contributions for participants in the mandatory social insurance system will be 5% of the base for calculating social contributions;

- The rate of social contributions for performers who are individual entrepreneurs using a special tax regime through a special mobile application and engaged in activities via online platforms and/or mobile applications for platform-based employment is determined at the performer’s choice as either 1% or 5% of the base for calculating social contributions;

- The rate of social contributions included in the unified payment will be 4.5% of the base for calculating social contributions.

Additionally, please note that the temporary reduction of the social contribution rate from 5% to 3.5% was in effect from January 1, 2018, to January 1, 2025.