Answers to questions on the appointment of social benefits , in cases of exemption from payment of social contributions and (or) receipt of benefits for the period of emergency and quarantine
- How will the amount of social payment be determined if the employer was exempted from paying social contributions in accordance with the Decree of the Government of the Republic of Kazakhstan No. 224 of 04/20/2020?
When assigning social benefits from the State Social Insurance Fund (hereinafter - SSIF), in accordance with paragraph 24-5 of the order of the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan dated March 25, 2020 No. 109 “On Certain Issues of Providing Public Services in the Social and Labor Sphere and Ensuring food and household set of certain categories of the population for the period of state of emergency“ to persons whose activities are provided by the list of activities to which the coefficient "0" is applied to the rate of social benefits, including social contributions in accordance with the Decree of the Government of the Republic of Kazakhstan dated April 20, 2020 No. 224 "On further measures to implement the Decree of the President of the Republic of Kazakhstan dated March 16, 2020 No. 287 "On further measures to stabilize the economy" on tax issues" (hereinafter - Decree 224), the length of participation in the system of compulsory social insurance, as well as income taken into account on the basis of work giver certificates.
At the same time, when determining the coefficient of participation, periods for which the correction factor to the rate of social contributions is “0”, are counted.
If the employer belongs to the category exempted from paying social contributions in accordance with Annexes 1 and 2 of Decree 224, then a participant in the compulsory social insurance system, when applying for a social payment to the State Corporation "Government for Citizens", additionally provides a certificate of income from the employer.
The reference form can be downloaded in the "Important Information" section on the SFSS Internet resource at the link http://gfss.kz/#/home. - How will the amount of social payment be determined if during the state of emergency from March 16 to May 11, 2020 I was on leave without pay and received a monthly payment of 42,500 tenge?
When assigning a social payment from the State Social Insurance Fund, in accordance with paragraph 24-1 of the order of the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan dated March 25, 2020 No. 109 “On Certain Issues of Providing Public Services in the Social and Labor Sphere and Providing Food and Household Sets for Certain Categories of the Population on period of state of emergency” when calculating income at request of the applicant, the months during state of emergency, provided that he receives a payment of 42,500 tenge, are excluded from the calculation and replaced by other months immediately preceding the specified period.
