Article 27. Deductions for compulsory social health insurance The Law on Compulsory Social Health Insurance

Home / RLA / Article 27. Deductions for compulsory social health insurance The Law on Compulsory Social Health Insurance

1. Employers' contributions payable to the fund are set at the amount of:

from July 1, 2017 – 1 percent of the object of calculation of deductions;

from January 1, 2018 – 1.5 percent of the deductible object;

from January 1, 2020 – 2 percent of the object of calculation of deductions;

from January 1, 2022 – 3 percent of the deductible object.

1-1. For single payment payers, the amount of deductions from the single payment rate established by paragraph 1 of Article 776-3 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) is from:

January 1, 2023 – 15.0 percent

January 1, 2024 – 13.95 percent;

January 1, 2025 – 12.6 percent;

January 1, 2026 – 12.1 percent;

January 1, 2027 – 11.6 percent;

January 1, 2028 – 11.4 percent.

2. The object of calculation of deductions is the employer's expenses paid to an employee, including a government and civil servant, in the form of income calculated in accordance with Article 29 of this Law.

2-1. The object of deduction calculation is the expenses of an employer who is a microenterprise and small business entity applying special tax regimes provided for in paragraph 3 of Chapter 77 and Chapter 78 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), paid in the form of income to an employee provided for in Article 322 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the budget" (Tax Code).

At the same time, the monthly income accepted for calculating deductions from a single payment should not exceed 10 times the minimum wage established for the relevant financial year by the law on the republican budget.

3. Employers are exempt from paying deductions for:

1) the persons specified in the sub-paragraphs 1), 5), 7), 11), 12) and 13) paragraph 1 of Article 26 of this Law;

2) military personnel, with the exception of military personnel serving in the reserve, in respect of whom an order has been issued by the commander (chief) of a military unit (institution) to attend combat training classes;

3) employees of special government agencies;

4) law enforcement officers.

5) employees of civil protection agencies.

The Law of the Republic of Kazakhstan dated November 16, 2015 No. 405-V SAM.

This Law regulates public relations arising in the system of compulsory social health insurance in order to implement the constitutional right of citizens to health protection.

President

Republic of Kazakhstan

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