Article 78. The amount of social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) The Social Code of the Republic of Kazakhstan

Home / Codes / Article 78. The amount of social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) The Social Code of the Republic of Kazakhstan

1. The amount of social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) is determined by multiplying the average monthly income calculated as an object of calculating social contributions by the corresponding coefficient of the number of days of disability in accordance with the procedure determined by the authorized state body, and is paid from the assets of the Fund.

2. The average monthly amount of income recorded as an object of calculating social contributions is determined by dividing the amount of income from which social contributions were made in the last twelve calendar months (regardless of whether there were breaks in social contributions during this period) preceding the month in which the right to social benefits came by twelve.

At the same time, income earned during periods of labor, entrepreneurial activity, and private practice by types of activities to which, by decision of the Government of the Republic of Kazakhstan, a correction factor of 0 was applied to the rate of social contributions is taken into account when determining the average monthly income based on an income statement issued by the payer.

The periods of receiving social benefits in case of loss of income due to restrictions on activities for the period of the state of emergency and restrictive measures are excluded from the calculation of the average monthly income and replaced by other months immediately preceding the beginning of the period for determining the average monthly income.

IZPI's note!

The fourth part of paragraph 2 is valid until 01.01.2024 in accordance with art. 263 of this Code.

For individuals who are payers of a single aggregate payment in accordance with Article 774 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), income for each month from which social contributions were made is accepted at the level of one minimum wage established for the relevant financial year by the law on the Republican the budget, with the exception of the case provided for in part five of this paragraph.

IZPI's note!

The fifth part of paragraph 2 is valid until 01.01.2024 in accordance with art. 263 of this Code.

In the case of receipt of social contributions for the same period from an employer and an individual who is a payer of a single aggregate payment in accordance with Article 774 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory payments to the Budget" (Tax Code), when calculating social payments in case of loss of income due to pregnancy and childbirth, by adoption of a newborn child (children), the income of an individual, being the payer of a single aggregate payment in accordance with Article 774 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), is accepted at the income level from which social contributions to the Fund were made.

The coefficient of the number of days of disability is determined by dividing the number of days for which a temporary disability certificate has been issued in connection with pregnancy and childbirth, as well as the adoption of a newborn child (children), by thirty calendar days.

3. Social contributions received from income recognized as illegal on the basis of judicial acts and acts of the pre-trial investigation body, paid for the period taken into account when determining the amount of social benefits, are not taken into account in subsequent requests from a participant in the compulsory social insurance system for social benefits in case of loss of income due to pregnancy and childbirth, adoption) a newborn baby (children).

4. If the payer has not refunded excessively (erroneously) paid social contributions within the time limits and in cases determined by the authorized state body, when calculating the amount of social benefits for loss of income due to pregnancy and childbirth, adoption of a newborn child (children), the amounts of excessively (erroneously) paid social contributions are not taken into account..

President

Republic of Kazakhstan

Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases

Article 135-1. Failure by officials to report the facts of abandonment of a newborn, admission and delivery of orphaned children and children left without parental care The Code of the Republic of Kazakhstan on Administrative Offences

Article 135-1. Failure by officials to report the facts of abandonment of a newborn, admission and delivery of orphaned children and children left without parental careThe Cod...