Answers to questions on the return of excessively (erroneously) paid amounts of social contributions

  1. Is there a procedure for the return to the payer of excessively (erroneously) paid amounts of social contributions and (or) penalties?
    The rules for the transfer to payers of excessively (erroneously) paid social contributions and (or) penalties for late and (or) incomplete payment of social contributions to the bank account of the State Corporation "Government for Citizens", approved by Appendix 2 to the order of the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan dated 11 June 2020 No. 224
  2. Where should the payer apply for the return of excessively (erroneously) paid amounts of social contributions and (or) fines?
    An application and documents for the return of excessively (erroneously) paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions are submitted by the payer (payer's bank) to NJSC State Corporation "Government for Citizens" (hereinafter - State Corporation) on paper media.
  3. The list of documents required for the return of excessively (erroneously) paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions?
    A confirmation certificate is attached to the application for the return of excessively (erroneously) paid amounts of social contributions, in case of errors in the lists of participants in the compulsory social insurance system.The application form and confirmation certificate can be downloaded at http://gfss.kz/#/socialcontributions/return.
    If necessary, the following documents are attached to the application:
    1) a copy of the document confirming the beginning/termination of the labor activity of a participant in the system of compulsory social insurance;
    2) a copy of the certificate confirming the status of the recipient of pension payments;
    3) a copy of the simplified declaration for small businesses (form 910.00) or calculation of the cost of a patent (form 911.00) for the period of return of social contributions and (or) penalties for late and (or) incomplete payment of social contributions;
    4) an extract from the personal account of the taxpayer on the state of settlements with the budget;
    5) in case of discrepancy between the signature on the application and payment documents of the payer - a copy of the order on granting the right to sign;
    6) a copy of the supporting document in case of a change in the BIN or bank account of the payer.
    Individual entrepreneurs, including peasant or farm enterprises, persons engaged in private practice, present an identity document for identification.
  4. In what cases is an application returned to the payer for the return of excessively (erroneously) paid amounts of social contributions?
    The state corporation returns to the payer an application with attached documents in one of the following cases:
    1) if the fact of crediting social contributions and (or) penalties for late and (or) incomplete payment of social contributions has not been confirmed;V2) the payer's application does not comply with the approved form;
    3) an incorrect reason for the return is indicated in the payer's application (selection of more than one reason).
  5. How long does it take JSC "State Social Insurance Fund" to return the over (erroneously) paid amounts of social contributions and (or) penalties?/i>
    JSC "State Social Insurance Fund" (hereinafter - SSIF), within 7 business days from the date of receipt of the payer's application to the SSIF, transfers money to the bank account of the State Corporation for subsequent transfer to the payer of social contributions.
  6. In what cases are the amounts of excessively (erroneously) paid social contributions non-refundable?
    Amounts of excessively (erroneously) paid social contributions shall not be refunded if:
    - social contributions are calculated for the period that was included in the length of service when assigning social benefits from the SSIF;
    - the reason for the return specified in the payer's application is not confirmed.
    For the amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions that are not refundable, the SSIF transfers to the State Corporation information on the reasons for the refusal, for subsequent notification of the payer.
  7. Who informs the payer about the reasons for the refusal?
    The State Corporation informs the payers of the reasons for the refusal of the amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions that are not refundable.
  8. Who ensures the safety of information about paid and returned amounts of social contributions?
    Payers of social contributions, 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 on electronic or paper media.
    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 SSIF are transferred to the State Archives.
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