Answers to questions on the payment of social contributions and penalties to the State Social Insurance Fund

  1. Is there a procedure for calculating and paying social contributions to the State Social Insurance Fund?
    The rules for calculating and paying social contributions to the State Social Insurance Fund and penalties for them are approved by Appendix 1 to the order of the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan dated June 11, 2020 No. 224 “On Certain Issues of the Social Insurance System and the Provision of Public Services in the Social and Labor sphere."
  2. Who is the payer of social contributions?
    The payers of social contributions are:
    1) employer,
    2) an individual entrepreneur, including a peasant or farm enterprise,
    3) a person engaged in private practice,
    4) an individual who is a payer of an unified cumulative payment (hereinafter - UCP) in accordance with Article 774 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (hereinafter referred to as the Tax Code).
    Payers calculate and pay social contributions to the State Social Insurance Fund (hereinafter - SSIF) in the manner prescribed by the Law "On Compulsory Social Insurance" (hereinafter - the Law).
  3. What are the obligations of the payer of social contributions?
    The payer is obliged:
    1) timely and in full pay social contributions and penalties for late and (or) incomplete payment of social contributions;
    2) to independently calculate and recalculate the amounts of social contributions paid to the State Social Insurance Fund, as well as the calculation of penalties in case of late and (or) incomplete payment of social contributions;
    3) submit tax reports to the state revenue bodies in the manner and terms established by the tax legislation of the Republic of Kazakhstan;
    4) keep primary records of the calculated and paid amounts of social contributions and (or) penalties for each employee in accordance with the legislation of the Republic of Kazakhstan;
    5) provide the employee with information on the calculated amounts of social contributions to the fund with a monthly notice of the components of wages due to him for the relevant period;
    6) provide information at the request of the SIF, necessary for the appointment of social benefits;
    7) at the request of the state revenue authorities, submit a list of participants in the compulsory social insurance system in whose favor the debt on social contributions is collected, in the manner prescribed by Article 17 of the Law.
    Also, payers, in accordance with the procedure established by law, ensure the safety of information about the calculated and paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions, including the return of erroneously (excessively) paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions in electronic or paper form.
    Upon termination of the payer's activities, documents on the calculation and payment of social contributions and penalties for late and (or) incomplete payment of social contributions to the State Social Insurance Fund are transferred to the State Archives.
  4. For whom are social contributions paid?
    Social contributions are paid for:
    1) employees, as well as persons having other paid work (elected, appointed or approved);
    2) individual entrepreneurs, including heads of peasant or farm enterprises;
    3) persons engaged in private practice;
    4) individuals who are UCP payers in accordance with Article 774 of the Tax Code;5
    ) foreigners and stateless persons, as well as kandas permanently residing in the territory of the Republic of Kazakhstan and carrying out income-generating activities in the territory of the Republic of Kazakhstan.
  5. Should social contributions be paid for non-resident individuals from member countries of the Eurasian Economic Union?
    According to paragraph 3 of Article 98 of the Treaty on the Eurasian Economic Union dated May 29, 2014, social security (social insurance) (except for pensions) of workers of the Member States and family members is carried out on the same conditions and in the same manner as citizens of the state of employment.
    According to the concluded employment contracts with non-resident individuals from the member countries of the Eurasian Economic Union, the employer is obliged to pay social contributions, regardless of whether the employee has a residence permit and (or) permanent residence in the Republic of Kazakhstan.
  6. Who is exempt from paying social security contributions?
    Persons who have reached the age specified in paragraph 1 of Article 11 of the Law of the Republic of Kazakhstan "On Pension Provision in the Republic of Kazakhstan" are exempted from paying social contributions: men - 63 years old, women - 60 years old in 2021 (annually, the retirement age for women increases by 6 months, in 2027 - 63 years).
  7. What is the rate of social contributions?
    Social contributions payable by payers to the SSIF for participants in the compulsory social insurance system and (or) in their favor are set at 3.5% of the object of calculation of social contributions, from January 1, 2025 - 5% of the object of calculation of social contributions.
    When calculating social contributions, amounts calculated in tiyns are rounded up to 1 tenge, regardless of the amount of tiyns.
    For individuals who are UCP payers in accordance with Article 774 of the Tax Code, the amount of social contributions paid by them in their favor is 20 percent of the object of calculation of social contributions and is not subject to rounding.
  8. How is the object of calculation of social contributions determined?
    The object of calculation of social contributions:
    1) for employees, as well as persons with other paid work (elected, appointed or approved), are the expenses of the employer paid to them in the form of income as wages, with the exception of income from which social contributions are not paid to the State Social Insurance Fund.
    At the same time, the employer's expenses include the financial support of military personnel, employees of special state and law enforcement agencies.
    2) for persons engaged in private practice, individual entrepreneurs, including peasant or farm enterprises, are:
    for themselves - the amount of income received, determined by them independently for the purposes of calculating social contributions in their favor, but not more than the income determined for taxation purposes in accordance with the Tax Code;
    for employees - expenses paid to the employee in the form of income as wages, with the exception of income from which social contributions are not paid to the State Social Insurance Fund.
    3) for individuals who are payers of the MCI in accordance with Article 774 of the Tax Code, there are 1-fold monthly calculation index (hereinafter - MCI) in cities of republican and regional significance, the capital and 0.5-fold MCI in other settlements.
    In this case, the size of the MCI established by the law on the republican budget and effective as of January 1 of the corresponding financial year is applied.
    4) for foreigners and stateless persons, as well as kandas permanently residing in the territory of the Republic of Kazakhstan and carrying out income-generating activities in the territory of the Republic of Kazakhstan, the employer's expenses paid to them in the form of income as wages, with the exception of income from which social contributions to the SSIF.
  9. From what income are social contributions not paid to the State Social Insurance Fund?
    Social contributions are not paid from income:
    1) established by paragraph 2 of Article 319 of the Tax Code, with the exception of income specified in subparagraphs 3) and 4) of paragraph 2 of Article 319 of the Tax Code;
    2) established by paragraph 1 of Article 341 of the Tax Code, with the exception of income specified in subparagraphs 9), 10), 12), 14), paragraph six of subparagraph 17), subparagraphs 21) and 50) of paragraph 1 of Article 341 of the Tax Code.
    When calculating social contributions, the adjustments to the employee's taxable income specified in subparagraph 49) of paragraph 1 of Article 341 of the Tax Code are not applied;
    3) established by subparagraph 1) of paragraph 3 of Article 484 of the Tax Code. These rules do not apply to UCP payers.
  10. Is there a monthly maximum object for calculating social contributions?
    The monthly object of calculating social contributions from one payer should not exceed 7 times the minimum wage (hereinafter - MW) established for the corrUCPonding financial year by the law on the republican budget, with the exception of UCP payers.
    In 2021: MW = 42,500 tenge;Monthly maximum object of calculation of social contributions:
    7 * 42,500 tenge = 297,500 tenge.
  11. Is there a monthly minimum object for calculating social contributions?
    If the object of calculation of social contributions for a calendar month is less than the MW established by the law on the republican budget and effective on January 1 of the corrUCPonding financial year, then social contributions are calculated and paid on the basis of the MW, with the exception of UCP payers.
    In 2021, the monthly minimum object for calculating social contributions: 1 MW = 42,500 tenge.
  12. In relation to which payers is the correction factor "0" applied to the rates of social contributions?
    The correction factor "0" is applied to the rates of social payments, including social contributions to the SSIF in relation to payers and their employees:
    - individuals engaged in private practice and micro, small or medium-sized businesses carrying out activities according to the list of activities in accordance with Appendix 1 of 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 taxation issues (hereinafter referred to as the Resolution), with the exception of those paid by an individual entrepreneur for himself;
    - subjects of large business carrying out activities according to the list of activities in accordance with Appendix 2 of the Resolution.
  13. From what period is the coefficient "0" applied to the rates of social contributions?/i>
    According to paragraph 1 of 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 taxation issues” (hereinafter referred to as the Resolution), the establishment of an amendment coefficient "0" to the rates of social payments are applied to the following taxpayers and their employees:
    - persons engaged in private practice, and subjects of micro, small or medium-sized businesses carrying out activities according to the list of activities in accordance with Appendix 1 to the Resolution, for obligations, the payment (transfer) deadline for which occurs from April 1 to October 1, 2020, and for obligations to calculate (calculate) mandatory professional pension contributions, social contributions, contributions and contributions to compulsory social health insurance, with the exception of those paid by an individual entrepreneur for himself - until January 1, 2021;
    - subjects of large business carrying out activities according to the list of activities in accordance with Appendix 2 to the Resolution, for obligations, the payment (transfer) deadline for which occurs in the period from April 1 to July 1, 2020.
  14. What is the deadline for paying social contributions for payers?
    Social contributions to the SSIF are paid by the payer on a monthly basis no later than the 25th day of the month following the reporting month.
    Peasant or farm enterprises applying a special tax regime, individual entrepreneurs and legal entities applying a special tax regime based on a simplified declaration, individual entrepreneurs applying a special tax regime based on a patent, pay the amount of social contributions within the time limits stipulated by the Tax Code. In this case, the calculated amounts of social contributions are paid with an indication of the monthly period (month, year) for the payment of social contributions.
    According to Article 774 of the Tax Code, individuals are recognized as payers of the UCP from the day on which such a payment was made until the last day of the month for which the single cumulative payment was made.
  15. How are social contributions paid?
    Social contributions to the State Social Insurance Fund are paid by the payer on a monthly basis by making payments through the bank account of the State Corporation "Government for Citizens" (hereinafter referred to as the State Corporation) by bank transfer from their bank accounts.
    Payment of social contributions by transferring money without opening a bank account through banks and organizations carrying out certain types of banking operations is carried out in accordance with the Law of the Republic of Kazakhstan dated July 26, 2016 "On payments and payment systems".
    Payment of social contributions by payers is carried out with the application of lists of participants in the system of compulsory social insurance for which social contributions are made.
    The list of participants in the compulsory social insurance system for whom social contributions are made must contain for each individual: individual identification number (IIN); surname, name, patronymic (if any); date of birth; the amount of social contribution; the period (month, year) for which social contributions are paid.
    In payment orders drawn up on paper, the period for which social contributions are paid is indicated by the payers in the column "Purpose of payment".
  16. Is it possible to adjust the amounts of overpaid social contributions with a transfer for another reporting period?
    Social contributions are paid by the payer on a monthly basis with an indication of the period, i.e. each month separately.
    The Law does not provide for adjustment and offset of overpaid or underpaid amounts of social contributions.In the event that the payer has paid social contributions to the SSIF excessively (erroneously), he must necessarily return the excessively (erroneously) paid amounts of social contributions. This is due to the fact that when social risks occur, the monthly income of a participant in the compulsory social insurance system, from which social contributions were paid, is taken into account.
    You can familiarize yourself with the procedure for making a return and download the necessary documents for the return of excessively (erroneously) paid amounts of social contributions and penalties on the SSIF website www.gfss.kz at the link http://gfss.kz/#/socialcontributions/return.
  17. How is social security debt paid?
    Payment by payers of arrears on social contributions and (or) penalties for late and (or) incomplete payment of social contributions is made for a period (month (months), year (years)) with a list of participants in the compulsory social insurance system.
  18. Why did the paid amounts of social contributions return to the payer?
    The State Corporation "Government for Citizens" (hereinafter referred to as the State Corporation) automatically refunds social contributions and (or) penalties for late and (or) incomplete payment of social contributions to the payer of the participant of the compulsory social insurance system:
    1) who does not have an IIN and (or) in the details of which errors were made;
    2) who is a person who has reached the age specified in paragraph 1 of Article 11 of the Law of the Republic of Kazakhstan "On Pension Provision in the Republic of Kazakhstan": men - 63 years old, women - 60 years old in 2021 (annually, the retirement age for women increases by 6 months, in 2027 year - 63 years).
    3) for which the amount of social contributions was paid from the object of calculation of social contributions, exceeding 7 minimum wages from one payer (in 2021, the maximum amount of social contributions: 3.5% x (7 x 42,500 tenge) = 10,413 tenge);
    4) if social contributions and (or) penalties for late and (or) incomplete payment of social contributions are paid by individuals who are not payers.
  19. Where does the payer go to get information about the transferred amounts of social contributions?
    To obtain information on the paid amounts of social contributions and (or) penalties for participants in the compulsory social insurance system, the payer applies to the State Corporation.
    The application form can be downloaded at http://gfss.kz/#/socialcontributions/info.
  20. How long does it take for NJSC “State Corporation “Government for Citizens” to prepare information on paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions?
    The State Corporation, within three working days from the date of the payer's request, prepares information on the paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions and transfers it to the payer.
  21. Where does a participant in the system of compulsory social insurance apply to obtain information on the status and movement of social contributions?
    To obtain information on the status and movement of social contributions, a participant in the compulsory social insurance system can contact:
    with an application to the State Corporation with an identity document for identification (addresses at https://gov4c.kz/ru/contacts/adresa/);
    or
    with an application to the SSIF branches with an identity document for identification (addresses at the link http://gfss.kz/#/contacts/branches);
    or
    through the web portal of "electronic government" www.egov.kz by sending a request using an EDS.
    The application form can be downloaded at http://gfss.kz/#/socialcontributions/govservices.
  22. In what terms is information on the status and movement of social contributions issued to a participant in the system of compulsory social insurance?I
    ssuance of information on the status and movement of social contributions is carried out within 10 minutes.
    The maximum allowable waiting time for submitting a package of documents on the spot on the day of the application is 15 minutes.
    The maximum allowable service time is 20 minutes.
  23. What documents are required to obtain information on the status and movement of social contributions by a participant in the social insurance system?
    The list of documents when applying to the State Corporation and (or) a branch of the State Social Insurance Fund:in person:
    1) identity document (for personal identification);when contacted by an authorized person:
    1) identity document (for personal identification);
    2) a power of attorney certified by a notary - when representing the interests of the recipient of public services by a third party.
    When contacting the portal, a request is made in the form of an electronic document, signed by the service recipient's EDS or certified by a one-time password, in case of registration and connection of the service recipient's subscriber number provided by the mobile operator to the portal account.
  24. In what cases is a participant in the social insurance system refused to receive information about the status and movement of social contributions?
    In cases where an expired document is provided by an employee of the State Corporation and (or) a branch of the SSIF, a receipt is issued refusing to accept documents.
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