This right is established by paragraph 5 of Article 19 of the Law of RK "On Compulsory Social Insurance" and in accordance with paragraph 20 of the Rules (approved by the Order of the Minister of Labor and Social Security of the Republic of Kazakhstan of 8.06.2020, № 217) check of documents is carried out at:

• untimely or incomplete receipt of social contributions;
• inconsistency of paid amounts of social contributions to the income of an employee, individual entrepreneur, a person engaged in private practice according to the listed amounts of compulsory pension contributions;
• inconsistency of documents and information in information systems.

This norm is preserved in the Social Code of RK (in force since 01.07.2023) in accordance with subparagraph 5) of paragraph 1 of Article 26. 

It should be noted that the amount of social payments directly depends on completeness and timeliness of payment of social contributions to SSIF.

Therefore, in the framework of the right to audit, SSIF identifies both the facts of incomplete payment of social contributions, which lowers the amount of social benefits and the facts of excessive (erroneously) paid contributions, resulting in unreasonable overestimation of their size.

Following the results of 4 months of this year, SSIF made social benefist to 688 thousand recipients in the amount of 204.9 billion tenge.