JSC "SSIF" informs that starting from January 1, 2025...
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.