1. Payers of deductions shall be the employers, including foreign legal entities, carrying
out activities in the Republic of Kazakhstan through a permanent enterprise, as well as
branches, representative offices of foreign legal entities that calculate (withhold) and transfer
deductions and contributions to the fund in the manner prescribed by Chapter 6 of this Law,
and employers applying special tax regimes and making contributions to the fund as part of a
single payment established by Article 776-3 of the Code of the Republic of Kazakhstan “On
taxes and other obligatory payments to the budget” (Tax Code).
2. Contribution payers shall be:
1) The State;
2) employees, including state and civil servants, except for military personnel, employees
of law enforcement agencies, special state bodies, and civil defense agencies;
2-1) persons who are employees of micro-entrepreneurship and small business entities
that apply special tax regimes and pay contributions to the fund as part of a single payment
established by Article 776-3 of the Code of the Republic of Kazakhstan "On taxes and other
obligatory payments to the budget" (Tax Code).
The procedure for payment, transfer, and distribution, as well as the return of a single
payment, shall be determined by the authorized state body in the field of social security in
agreement with the National Bank of the Republic of Kazakhstan, as well as the authorized
state body in charge of ensuring tax revenues and payments to the budget, and authorized
state bodies for state planning, in the field of healthcare, and digital development;
3) individual entrepreneurs, with the exception of persons specified in subparagraph 3-1)
of this paragraph;
3-1) individual entrepreneurs applying a special tax regime using a special mobile
application in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other
Mandatory Payments to the Budget" (Tax Code) and who are performers in accordance with
the Social Code of the Republic of Kazakhstan;
4) professionals with a private practice;
5) is excluded by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VІ (
shall be enforced from 01.01.2019);
6) is excluded by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VІ (
shall be enforced from 01.01.2019);
7) is excluded by the Law of the Republic of Kazakhstan dated 26.12.2018 № 203-VІ (
shall be enforced from 01.01.2019);
8) individuals who receive income under civil law contracts concluded with a tax agent in
accordance with the legislation of the Republic of Kazakhstan (hereinafter - individuals who
receive income under civil law contracts);
9) the persons who independently pay contributions, including citizens of the Republic of
Kazakhstan who have left the Republic of Kazakhstan (hereinafter referred to as -
independent payers), except for the persons specified:
in subparagraphs 2), 8) and 10) of part one of this Paragraph;
in subparagraph 3) of part one of this Paragraph, except for having suspended the
submission of tax reports or declared inactive in accordance with the tax legislation of the
Republic of Kazakhstan;
in Subparagraph 4) of part one of this Paragraph, except for having suspended the
submission of tax reports in accordance with the tax legislation of the Republic of Kazakhstan
; as well as the citizens of the Republic of Kazakhstan who leave for permanent residence
beyond the Republic of Kazakhstan in accordance with the legislation of the Republic of
Kazakhstan, and citizens for whom payments of deductions and (or) contributions shall be
paid in the Republic of Kazakhstan;
10) Valid until 01.01.2024 in accordance with the Law of the Republic of Kazakhstan
dated 26.12.2018 № 203-VI;
11) individual assistants.
Payers of contributions shall not be foreigners and stateless persons, with the exception of
persons permanently residing in the territory of the Republic of Kazakhstan, and repatriates,
unless otherwise provided by international treaties ratified by the Republic of Kazakhstan.
3. Calculation (withholding) and transfer of employees contributions including state and
civil servants to the Fund shall be carried out by employers at the expense of employees
including state and civil servants’ income.
4. Accounting (withholding) and transfer of individuals contributions received income
under civil-legal contracts to the fund shall carried out at the expense of income of such
individuals by tax agents defined by the tax legislation of the Republic of Kazakhstan (
hereinafter - tax agent).
4-1. Calculation and transfer of professionals with a private practice, individual
entrepreneurs, and independent payers shall be carried out independently or by a third party in
their favor.
4-2. Calculation (withholding) and transfer of contributions of individual assistants are
carried out by local executive bodies or other legal entities when paying them material
benefits in accordance with paragraph nine of subparagraph 31) of paragraph 2 of Article 319
of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the
budget" (Tax Code).
4-3. Withholding and transfer of contributions for individual entrepreneurs applying a
special tax regime using a special mobile application and who are performers are carried out
by the operator of the Internet platform determined by the Social Code of the Republic of
Kazakhstan.
5. Payers shall have the right:
1) for return of erroneously payment of deductions and (or) contributions, and (or) fees
for late and (or) incomplete payment of deductions and (or) contributions;
1-1) for the return of overpaid amounts of deductions and (or) contributions in the absence
of debts for the previous period;
2) request and receive necessary free information from the fund about the transferred
amounts of deductions and (or) contributions;
3) on the exercise of other rights provided by this Law.
6. Payers (except for persons specified in the sub-paragraphs 2), 8), 9), 10) and 11) of part
one of paragraph 2 of this article) are obliged to:
1) to calculate (withhold) and transfer deductions and (or) contributions timely and in full,
as well as penalties for untimely and (or) incomplete payment of deductions and (or)
contributions;
2) independently calculate and recalculate the amount of deductions and (or) contributions
paid to the Fund.
7. Local executive bodies or other legal entities, when paying material benefits to
individual assistants in accordance with paragraph nine of subparagraph 31) of paragraph 2 of
Article 319 of the Code of the Republic of Kazakhstan "On taxes and other mandatory
payments to the budget" (Tax Code), are obliged to notify them of withheld and transferred
contributions to compulsory social health insurance
8. Employers shall submit to the fund, on a monthly basis not later than the 25th of the
month following the reporting month, lists of employees who received income during the
period of employment related to the list of activities to which an adjustment factor of 0 to the
rates of taxes and social payments approved by the Government of the Republic of
Kazakhstan shall be established, or for which they do not calculate and (or) do not pay
contributions and/or contributions for compulsory social health insurance in accordance with
the provisions of legal acts adopted to ensure the economic security of the country during
crisis situations that create or may endanger the life and health of the population, in
accordance with acts of the Government of the Republic of Kazakhstan.
Footnote. Article 14 as amended by Laws of the Republic of Kazakhstan dated
30.06.2017 № 80-VI (shall be enforced upon expiry of ten calendar days after its first official
publication); dated 25.12.2017 № 122-VI (shall be enforced from 01.01.2018); dated
26.12.2018 № 203-VІ (the order of enforcement see Art. 2); dated 28.12.2018 № 208-VI (
shall be enforced upon expiry of ten calendar days after its first official publication); dated
24.06.2021 № 52-VII (shall enter into force upon expiry of ten calendar days after the day of
its first official publication); dated 26.12.2022 № 168-VII (shall be enforced from January 1,
2023); dated 20.04.2023 № 226-VII (shall be enforced from 01.07.2023); dated 01.07.2024
№ 104-VIII (shall come into force sixty calendar days after the date of its first official
publication); dated 24.06.2025 № 196-VIII (shall come into effect upon expiry of ten
calendar days after the date of its first official publication); dated 14.07.2025 № 206-VIII (
shall come into effect from 01.01.2026).