The Social Code of the Republic of Kazakhstan will come into force on July 1, 2023, and a number of rules on social contributions have been approved for its implementation by the order of the Deputy Prime Minister - Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan dated June 21, 2023 No. 229 (registered in the Register of State Registration of Regulatory Legal Acts No. 32897).  

Rules:

- provide the procedure for calculating and paying social contributions by employers, individual entrepreneurs, persons engaged in private practice, as well as the procedure for recovery in cases of late or incomplete payment;  - determine in which cases and how the refund of excessively (by mistake) paid social contributions, penalties for late or incomplete payment is made;

- explain the procedure for obtaining information about the status and movement of social contributions to an employee, employer.;