The amount of the monthly payment for the MSHI depends on the category of the payer: - Employers make two types of payments to the CSHI – deductions (at the expense of the employer) and contributions (at the expense of the employee). The deduction rate is 3% of the employee's salary, but they are paid from the employer's own funds, they are not deducted from the salary. The maximum possible amount of deductions in 2026 is 3% of the 40 minimum wage (minimum wage. In 2026, its amount is 85,000 tenge) – the maximum taxable income in 2026, that is, no more than 102,000 tenge. The payment destination code is 121. The contribution rate is 2%, and this amount is deducted from the employee's salary. The maximum possible contribution in 2026 is 2% of the 20 minimum wage – the maximum taxable income in 2026, that is, no more than 34,000 tenge. The payment destination code is 122. - Employees pay monthly contributions in the amount of 2% of wages. These funds are deducted from their income, but the direct transfer is made by the employer. The maximum possible contribution in 2026 is 2% of the 20 minimum wage – the maximum taxable income in 2026, that is, no more than 34,000 tenge. - Independent taxpayers pay 5% of 1 minimum wage, in 2026 it is 4250 tenge per month. The payment destination code is 122. An independent payer can use two payment methods for the CSHI: - pay the missed periods (arrears) for the past year (out of the past 12 months), if any. At the same time, it is important to continue paying dues regularly in the future so as not to lose the status.; - pay for the next 12 months, that is, there is no need to repay the debt for the past period, while the insured status will be active throughout the year. Important: you need to pay the fees separately for each month. If you pay with a single total amount, the algorithm will not be recognized by the system, and the status will not be assigned. - A single payment (EP) is paid by individual entrepreneurs or legal entities for their employees. Starting from January 1, 2026, the amount of a single payment is 24.8% of the accrued income and is paid independently by an individual entrepreneur or a legal entity. - Individual entrepreneurs, individuals engaged in private practice (private notary, private bailiff, lawyer, professional mediator) and owners of peasant farms (farms) pay contributions to the MHI in the amount of 5% of the 1.4 minimum wage, which is 5,950 tenge in 2026. The amount of the contribution is fixed and does not depend on the income level in the current month. The payment destination code (KNP) is 122. You can pay fees in any bank, mobile application of banks, through Kazpost JSC, Cashier 24 terminals and Qiwi wallet. A source: Paragraph 1 of Article 27, Article 28, of the Law of the Republic of Kazakhstan dated November 16, 2015 No. 405-V "On Compulsory social health insurance" Article 776-3 of the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI "On Taxes and other mandatory payments to the Budget" Article 28 of the Law "On Compulsory Social Health Insurance" Article 820 of the Tax Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM. Paragraph 1 of Articles 26 and 26-1 of the Law "On Compulsory Social Health Insurance"

Employers make two types of payments to the CSHI – deductions (at the expense of the employer) and contributions (at the expense of the employee). The deduction rate is 3% of the employee's salary, but they are paid from the employer's own funds, they are not deducted from the salary. The maximum possible amount of deductions in 2026 is 3% of the 40 minimum wage – the maximum taxable income in 2026, that is, no more than 102,000 tenge. The payment destination code is 121. The contribution rate is 2%, and this amount is deducted from the employee's salary. The maximum possible contribution in 2026 is 2% of the 20 minimum wage – the maximum taxable income in 2026, that is, no more than 34,000 tenge. The payment destination code (KNP) is 122. If the employee belongs to the category: children, pensioners, persons with disabilities, students awarded with Altyn alka or Kumis alka pendants, in this case, contributions to the MHI from the workplace are not paid. Tax agents (persons who are responsible for calculating, withholding and transferring taxes withheld from sources of payment) transfer contributions to the CSHI for persons hired to provide paid work or services in the same manner as for employees. *Minimum wage – minimum wage. In 2026, its amount is 85,000 tenge.

A penalty is charged for late payment of payments to the CSHI: 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay (including the day of payment).

The penalty is accrued in case of non-payment of payments by:

• Employers (for employees and persons hired under contracts for the provision of paid work or services)
• , Individual entrepreneurs (sole proprietors)
• , Owners of peasant farms (KX)
• Persons engaged in private practice
• Single payment payers for individual assistants

The amount of the accrued penalty can be found in the tax Office (State Revenue Department).

Sources:
Article 14, Article 30 of the Law of the Republic of Kazakhstan dated November 16, 2015 No. 405-V "On compulsory social health insurance"
Article 117 of the Code of the Republic of Kazakhstan dated December 25

To make a refund, an application is submitted for the refund of excessively credited amounts on paper to the NAO "State Corporation "Government for Citizens". The addresses of the State Corporation can be found on the website gov4c.kz

The procedure of actions:

When submitting an application by an independent payer, fill out an application according to the sample, attaching receipts for incorrectly paid periods.
When submitting an application by the payer-employer, an application for the employee's consent to refund the amounts in favor of which contributions were made is additionally mandatory.
In case of errors in the list of employees, the employer must attach a confirmation certificate.


Refunds may be refused if:

1. The bank details are incorrect.2. The application does not correspond to the form of Appendix 1 to the order of the Ministry of Health No. 478 dated June 30, 2017.
3. The reason for the refund is incorrect.
4. An incomplete set of documents is attached or the documents are unreadable.
5. There is no reason for a refund.
6. The sole proprietor has paid the fees for himself and the payment is the only one;
7. A non-working family member of a labor immigrant from the EAEU countries, temporarily staying in the territory of the Republic of Kazakhstan, paid the contributions independently and is the only payment.

Sources:

1. Article 30 of the Law of the Republic of Kazakhstan dated November 16, 2015 No. 405-V "On compulsory social health insurance"
2. Paragraph 3, Chapter 2 of the Rules for the refund to payers of excessively (mistakenly) credited amounts of deductions, contributions and (or) penalties for late and (or) incomplete payment of deductions and (or) contributions approved by Order of the Ministry of Health of the Republic of Kazakhstan dated June 30, 2017 No. 478

According to the Law "On Compulsory Medical Insurance", the employer must make deductions and employee contributions to social health insurance on a monthly basis.
If there is no payment in one month, the status will change to "UNINSURED". Most often, employers combine mandatory payments for several periods if an employee goes on a long (more than 1 calendar month) work leave. However, when making payments from the employee's income for the CSHI, they should be distributed for each month of vacation – so that there are no gaps in the mandatory monthly transfers and, accordingly, the employee retains the status of insured.

Source:
Paragraph 3 of Article 5 of the Law of the Republic of Kazakhstan dated November 16, 2015 No. 405-V "On compulsory social health insurance"

Employers are exempt from payments to the CSHI for the following categories of the population:
1) children;
2) 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;
3) recipients of pension payments, including veterans of the Great Patriotic War;
4) 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;
5) persons with disabilities;
6) full-time students in organizations of secondary, technical and vocational, post-secondary, higher education, as well as postgraduate education;
7) military personnel;
8) employees of special state bodies;
9) law enforcement officers.

Source:
Order of the Minister of Health of the Republic of Kazakhstan dated June 30, 2017 No. 478 “On Approval of the Rules and Deadlines for Calculating (Withholding) and Transferring Deductions and (or) Contributions to Compulsory Social Health Insurance and the Rules for Refunding to Payers Excessively (Mistakenly) Credited Amounts of Deductions, Contributions and (or) Penalties for Late and (or) incomplete payment of deductions and (or) contributions”

Employees pay monthly contributions in the amount of 2% of their salary. These funds are deducted from their income, but the direct transfer is made by the employer (that is, the employee does not need to independently perform payment operations). The maximum possible contribution in 2026 is 2% of the 20 minimum wage – the maximum taxable income in 2026, that is, no more than 34,000 tenge.

Individual entrepreneurs, individuals engaged in private practice* and owners of peasant farms (farms) pay contributions to the MHI in the amount of 5% of the 1.4 minimum wage, which is 5,950 tenge in 2026. The amount of the contribution is fixed and does not depend on the income level in the current month. It is necessary to pay contributions to the CSHI on a monthly basis in order not to lose the insured status. The payment destination code (KNP) is 122. *A person engaged in private practice is a private notary, a private bailiff, a lawyer, and a professional mediator. Important: if the sole proprietor is also an employee in another organization, where the necessary payments are transferred to the CSHI for him, this does not exempt him from paying contributions for himself as an individual entrepreneur. Only those sole proprietors who have officially suspended their activities or are recognized as inactive stop paying contributions. Sources: Article 28 of the Law "On Compulsory Social Health Insurance"

The category of self-payers includes those who do not have a permanent job and are not included in the list of preferential categories. The amount of the contribution to the MHI for self-payers is 5% of 1 minimum wage, in 2026 it is 4250 tenge per month. The payment destination code is 122. You can make a payment in any bank or its mobile application, in the branches of Kazpost JSC or through the self-service terminals "Cashier 24" and Qiwi wallet. The insured status is assigned if there are contributions for 12 consecutive months, past or future. Thus, an independent payer can use two payment methods for the MHI: - pay the missed periods (arrears) for the past year (out of the past 12 months), if any. At the same time, it is important to continue paying dues regularly in the future so as not to lose the status.; - pay for the next 12 months, that is, there is no need to repay the debt for the past period, while the insured status will be active throughout the year. Important: you need to pay the fees separately for each month. If you pay with a single total amount, the algorithm will not be recognized by the system, and the status will not be assigned. Article 28 of the Law "On Compulsory Social Health Insurance"

A single payment (EP) is paid by individual entrepreneurs or legal entities for their employees. Starting from January 1, 2026, the amount of a single payment is 24.8% of the accrued income and is paid independently by an individual entrepreneur or a legal entity. The EP includes several types of payments: individual income tax, mandatory pension contributions from employers and employees, social contributions, contributions and contributions to compulsory social health insurance. If an employee is exempt from any payment or tax, then his amount is deducted from the amount of the Single Payment. Article 820 of the Tax Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

For 14 categories of citizens from socially vulnerable segments of the population of the Republic of Kazakhstan, the state pays contributions to the MHI from the national budget. These include: 1) children under 18 years of age; 2) unemployed pregnant women (for whom pension contributions and social contributions have not been paid for more than 2 previous months); 3) a non-working parent (or one of the legal representatives) of the child before he reaches the age of three years; 4) persons who are on leave due to pregnancy and childbirth, adoption of a newborn child (children), and care for a child (children) until he (they) reach the age of three years; 5) unemployed persons caring for a child with a disability; 6) unemployed persons caring for a person with a disability of the first group; 7) pensioners, including veterans of the Great Patriotic War; 8) persons serving sentences under a court verdict in institutions of the penal enforcement (penitentiary) system (with the exception of institutions of minimal security); 9) persons held in pre-trial detention facilities, as well as unemployed persons who have been subjected to a preventive measure in the form of house arrest; 10) idle supplies; 11) mothers with many children who were awarded the "Altyn alka", "Kumis alka" pendants or who previously received the title of "Mother Heroine", as well as those awarded the "Maternal Glory" orders of I and II degrees; 12) persons with disabilities; 13) full-time students in organizations of secondary, technical and vocational, post-secondary, higher education, as well as postgraduate education (full-time students); 14) unemployed recipients of state targeted social assistance. For 2 categories of socially vulnerable segments of the population of the Republic of Kazakhstan, the state pays contributions to the MHI from the local budget. These include: 1) officially registered unemployed; 2) unemployed persons who belong to a crisis or emergency level of social well-being. Data on unemployed persons, as well as information on unemployed persons related to a crisis or emergency level of social well-being, are compiled by the Ministry of Labor and Social Protection and transferred to the Fund. That is, the Fund does not form these preferential categories, but assigns the status to persons from the Ministry of Labor list. Paragraph 1 of Articles 26 and 26-1 of the Law "On Compulsory Social Health Insurance"

Payments to the CSHI cannot be redistributed to other periods, but they can be refunded