Categories of participants in the CSHI

Employers make two types of payments to the CSHI: 1)deductions that they pay out of their own funds in the amount of 3% of the employee's monthly salary. The maximum amount of deductions per month cannot exceed 3% of the 10-fold minimum wage** per month or 25,500 tenge in 2024. The payment destination code (KNP) for deductions is 121; 2)contributions. Their employer deducts 2% of the employee's salary monthly. There is also an upper limit, more than which the employer should not pay - 2% of the 10-fold minimum wage per month or 17,000 tenge in 2024. If an employee works in several places, the amount of contributions to compulsory health insurance fr om all places of work should not exceed the upper lim it of 17,000 tenge per month. The payment purpose code (KNP) for contributions is 122. *Contributions to the compulsory medical insurance for persons hired for the provision of paid work or services are transferred by the tax agent (employer) in the same manner as for employees. The payment purpose code (KNP) for contributions is 122. **Minimum wage - minimum wage. In 2024, its amount is 85,000 tenge. CSHI Calculator

Contributions to the CSHI for an individual assistant are transferred by his employer in the amount of 2% monthly. There is also an upper limit on the amount of contributions to the CSHI - 2% of the 10-fold minimum wage per month or 17,000 tenge in 2024. The payment purpose code (PPC) for contributions is 122. *Individual assistant – a person providing social services for accompanying a person with a disability of the first group who has difficulty moving and providing assistance when visiting facilities CSHI Calculator

For 15 categories of citizens from socially vulnerable segments of the population of the Republic of Kazakhstan, the state pays contributions to the СSHI, including:
1) children;
2) officially registered unemployed;
3) unemployed pregnant women (for whom pension contributions and social contributions are not paid for more than 2 previous months);
4) a non-working parent (one of the legal representatives) of a child before he reaches the age of three years;
5) persons who are on leave in connection with pregnancy and childbirth, adoption of a newborn child (children), taking care of a child (children) until he (they) reach the age of three years;
6) non-working persons caring for a child with a disability;
7) unemployed persons caring for a person with a disability of the first group;
8) recipients of pension payments from the Unified Accumulative Pension Fund of Kazakhstan, including veterans of the Great Patriotic War;
9) persons serving sentences under a court verdict in institutions of the penal enforcement (penitentiary) system (with the exception of institutions of minimum security);
10) persons held in pre-trial detention facilities, as well as unemployed persons to whom a preventive measure in the form of house arrest has been applied;
11) idle candace;
12) mothers with many children who were awarded the pendants "Altyn alka", "Kumis alka" or who previously received the title "Mother Heroine", as well as those awarded the orders of "Maternal Glory" of the I and II degrees;
13) persons with disabilities;
14) full-time students in organizations of secondary, technical and vocational, post-secondary, higher education, as well as postgraduate education (full-time students);
15) unemployed recipients of state targeted social assistance.
You can check your social status through the egov portal.kz in your personal account.
If a person has a preferential category, but he does not have the status of insurance in the MSHI, it is necessary to contact the NAO State Corporation “Government for Citizens” to confirm it.
You can also apply to the Medical Insurance Fund to obtain temporary insurance status in the CSHI through the Qoldau 24/7 mobile application. To do this, you will need to provide confirmation of the availability of a preferential category and identity documents. (you need to make a link to go to Qoldau 24/7.

Source:
Paragraph 1 of Article 26 of the Law "On Compulsory Social Health Insurance" CSHI Calculator

A single payment (SP) is a payment that includes several types of payments: individual income tax, mandatory pension contributions of the employer and employee, social contributions, contributions and deductions for compulsory social health insurance. If the employee is exempt from any payment or tax, then its amount is deducted from the amount of the Single Payment. A single payment is paid by individual entrepreneurs and legal entities for their employees or people hired for certain tasks, for example, for seasonal work.
The size of the single payment from January 1, 2024 is 21.5% of accrued income and is paid independently by an individual entrepreneur (IP) or legal entity.

Source:
Article 776-1 of the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI “On taxes and other obligatory payments to the budget (Tax Code)” CSHI Calculator

The category of independent payers includes those who do not have a permanent job and are not included in the list of preferential categories for which the state pays contributions to compulsory social health insurance.
The contribution amount for compulsory social health insurance for independent payers is 5% of 1 minimum wage, in 2024 it is equal to 4250 tenge monthly.
Payment purpose code 122
You can transfer the payment to any bank or its mobile application, Kazpost JSC, or through self-service terminals Kassa 24 and Qiwi wallet.
An independent payer can use two payment methods for compulsory social health insurance:
pay for missed periods (debt) for the past year (no more than 12 previous months), if any, and then regularly make payments for compulsory social health insurance. Debt for the previous calendar year is paid according to the amounts of the year in which it was formed, for example, if the debt was formed in December 2023, then the payment amount will be 3,500 tenge;
pay for the next 12 months. When using this payment method, the debt, if any, is not taken into account and you don’t have to pay it.
Insurance status will be assigned within 3 days after payment of contributions for compulsory social health insurance.

Source:
Clause 4 of Article 28 of the Law “On Compulsory Social Health Insurance” CSHI Calculator

Individual entrepreneurs (IEs), persons engaged in private practice* and owners of peasant farms (PHs) pay contributions to compulsory social health insurance in the amount of 5% of 1.4 minimum wages, the amount in 2024 is 5950 tenge. You must pay your compulsory social health insurance payments monthly so as not to lose your insurance status. Payment purpose code (PNC) 122. You can pay contributions to the compulsory medical insurance at any bank or its mobile application, Kazpost JSC, or through self-service terminals Kassa 24 and Qiwi wallet. Sources: Clause 3 of Article 28 of the Law “On Compulsory Social Health Insurance” *person engaged in private practice - private notary, private bailiff, lawyer, professional mediator CSHI Calculator