Article 28. Contributions to compulsory social health insurance The Law on Compulsory Social Health Insurance

Home / RLA / Article 28. Contributions to compulsory social health insurance The Law on Compulsory Social Health Insurance

1. Contributions from employees, including government and civil servants, as well as individuals and individual assistants who receive income from civil law contracts payable to the fund, are set at the amount of:

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

from January 1, 2021 – 2 percent of the object of calculation of contributions.

1-1. Contributions of employees provided for in subparagraph 2-1) of paragraph 2 of Article 14 of this Law to be paid to the fund shall be established in the amount of:

January 1, 2023 – 10.0 percent of the single payment rate;

January 1, 2024 – 9.3 percent of the single payment rate;

January 1, 2025 – 8.4 percent of the single payment rate;

January 1, 2026 – 8.1 percent of the single payment rate;

January 1, 2027 – 7.8 percent of the single payment rate;

January 1, 2028 – 7.6 percent of the single payment rate.

2. Excluded by the Law of the Republic of Kazakhstan dated December 25, 2017 No. 122-VI (effective from 01.01.2018).

3. Starting from January 1, 2020, contributions from individual entrepreneurs and individuals engaged in private practice are set at five percent of the contribution object, unless otherwise specified in part two of this paragraph.

The contributions of the persons specified in subparagraph 3-1) of paragraph 2 of Article 14 of this Law shall be determined, at their choice, in the amount of one percent of the object of the assessment of contributions or in the amount determined by the first part of this paragraph.

4. Contributions from independent payers are set from January 1, 2020, at 5 percent of the contribution object.

4-1. In this case, the amount of the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding fiscal year is applied.

5. The objects of calculating contributions from employees, including government and civil servants, as well as individuals and individual assistants who receive income under civil law contracts, are their incomes calculated in accordance with Article 29 of this Law.

The object of calculating contributions from individual entrepreneurs and individuals engaged in private practice is the 1.4-fold minimum wage established for the relevant fiscal year by the law on the republican budget, with the exception of individuals engaged in private practice who have suspended tax reporting in accordance with the tax legislation of the Republic of Kazakhstan and who have suspended tax reporting or are recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan. with the tax legislation of the Republic of Kazakhstan of individual entrepreneurs, unless otherwise specified in part three of this paragraph.

The object of calculating the contributions of the persons specified in subparagraph 3-1) of paragraph 2 of Article 14 of this Law is their income calculated in accordance with Article 29 of this Law and received for services rendered or work performed using Internet platforms in accordance with Article 102 of the Social Code of the Republic of Kazakhstan.

5-1. The object of calculating employee contributions provided for in subparagraph 2-1) of paragraph 2 of Article 14 of this Law, payable to the fund, is the employee's income provided for in Article 322 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) accrued by 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).

At the same time, the monthly income accepted for calculating contributions 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.

6. The object of calculating contributions from independent taxpayers, including those who have suspended the submission of tax reports in accordance with the tax legislation of the Republic of Kazakhstan, persons engaged in private practice, and suspended the submission of tax reports or recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan individual entrepreneurs, is the minimum wage established for the relevant fiscal year by the law on the republican budget.

7. Exempt from paying contributions to the fund:

1) the persons specified in 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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