Starting from January 1, 2025, individuals who receive income under civil contracts concluded with tax agents, the subject of which is the performance of work or the provision of services, are subject to compulsory social insurance. The innovation will strengthen the social protection of this category of citizens. These individuals will be able to receive social payments from the State Social Insurance Fund (hereinafter referred to as the SSIF) upon the occurrence of 5 types of social risks.

Payers of social contributions for individuals who receive income under civil contracts are tax agents defined by tax legislation who pay social contributions to the SSIF.

The rate of social contributions is set at 5% of the object of calculating social contributions.

The object of calculating social contributions for these employees is the amount of income received under the civil contract, except the income from which social contributions are not paid to the SSIF.

At the same time, the monthly object of calculating social contributions from a single payer should not exceed 7 minimum wages.

If the object of calculating social contributions from one payer per calendar month is less than the minimum wage, then social contributions are calculated and paid based on the minimum wage.

If a person receives income from performing work (rendering services) under two or more civil contracts concluded with the same payer, then the minimum and maximum object of calculating social contributions are applied to the total income received from one payer.

Taxpayers calculate (withhold) and transfer social contributions for individuals who receive income under civil contracts no later than the 25th day of the month following the month of income receipt.

Thus, persons working under civil contracts will be able to receive social payments from the State Social Insurance Fund upon the occurrence of 5 types of social risks in the following cases:

- job loss;

- disability;

- loss of a breadwinner;

- loss of income due to pregnancy and childbirth, or adoption of a newborn child (children);

- loss of income due to caring for a child until he reaches the age of one and a half years.                         

You can find answers to frequently asked questions about the payment of social contributions for individuals who receive income from civil contracts here https://www.gov.kz/memleket/entities/enbek/documents/details/788839 ?lang=ru.

Source: the Internet resource of the MLSPP of the Republic of Kazakhstan https://www.gov.kz/memleket/entities/enbek/press/news/details/926610 ?lang=ru