The State Social Insurance Fund informs that the Decree of the Government of the Republic of Kazakhstan dated September 29, 2017 № 603 amended and supplemented the Decree of the Government of the Republic of Kazakhstan dated June 21, 2004 № 683 "On approval of the Rules for the calculation and transfer of social contributions".    

The terms of payment of social contributions (clause 7 of the Rules) are supplemented with paragraphs:

“When calculating social contributions, amounts calculated in tiyns are rounded up to 1 tenge.”

Peasant or farm enterprises that apply a special tax regime, small businesses that apply a special tax regime based on a simplified declaration, individual entrepreneurs that apply a special tax regime based on a patent, pay the amount of social contributions within the time limits stipulated by the tax legislation of the Republic of Kazakhstan.

“At the same time, the calculated amounts of social contributions are paid with an indication of the monthly period (month, year) for the payment of social contributions.”