Frequently Asked Questions

How much should I pay for compulsory social health insurance (CSHI)?

• The amount of the monthly payment to the CSHI depends on the category of payer:
• The employer makes deductions from its own funds for its employees in the amount of 3% of the employee's salary. The maximum monthly payment cannot exceed 3% of the 10-fold minimum wage, 25500 tenge.
• An employee, persons working under contracts of a civil nature (paid provision of works or services) and individual assistants – 2% of income, while the maximum possible payment for 2024 is 17000 tenge. If a person works in several places, the total payment to the CSHI from all places of work should not exceed 2% of the 10-fold minimum wage (10*85000*2 %) or 17000 tenge
• Individual entrepreneurs (sole proprietors), owners of farms (farms), persons engaged in private practice – 5% of 1.4 minimum wage, monthly payment in 2024 5950 tenge.
• An independent payer is 5% of 1 minimum wage, the monthly payment in 2024 is 4250 tenge.

Persons for whom a single payment is paid (Article 776-3 of the Tax Code): the employer pays contributions to the CSHI for the employee from his own funds 15% of the amount of the single payment monthly; contributions to the CSHI in the amount of 10% of the amount of the single payment monthly are deducted from the employee's salary.

If there is a debt for the last (2023) year, then to repay it, you need to pay 3,500 tenge for each month of debt as an independent payer.
The minimum wage (minimum wage) in 2024 is 85000 tenge.

Sources:
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"

Employers make two types of payments to the compulsory social health insurance:
deductions, which 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 25500 tenge in 2024. The payment destination code (PDC) for deductions is 121;
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 17000 tenge in 2024. If an employee works in several places, the amount of contributions to CSHI fr om all places of work should not exceed the upper lim it of 17000 tenge per month. The payment purpose code (PDC) for contributions is 122.
Contributions to the CSHI 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 (PDC) for contributions is 122.

*A tax agent is a person who, in accordance with the Tax Code, is responsible for calculating, withholding and transferring taxes withheld at the source of payment
**Minimum wage - minimum wage. In 2024, its amount is 85000 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”

The employer pays contributions to the CSHI for an individual assistant in the amount of 2% monthly.
The maximum amount in 2024 is 17,000 tenge (2% of the 10-fold minimum wage).
The payment destination code is 122.
*An individual assistant provides services to persons with disabilities of the first group, helping them to move around and visit facilities.

A source:
Article 26 of the Law of the Republic of Kazakhstan dated November 16, 2015 No. 405-V "On compulsory social health insurance"

Sole proprietors (individual entrepreneurs), individuals in private practice* and owners of farms (peasant farms) pay contributions to the CSHI in the amount of 5% of the 1.4 minimum wage, which in 2024 amounts to 5,950 tenge.
Contributions must be paid monthly in order to maintain the status of insurance.
The payment destination code (KNP) is 122.
You can pay contributions in any bank, its mobile application, through Kazpost JSC, Cash 24 terminals and Qiwi wallet.
Source:
Paragraph 3 of Article 28 of the Law "On Compulsory Social Health Insurance"
*a person engaged in private practice - a private notary, a private bailiff, a lawyer, a professional mediator

Independent payers are those who do not have a permanent job and are not included in the preferential categories.
The contribution is 5% of 1 minimum wage, which in 2024 is equal to 4250 tenge per month.
The payment destination code is 122.

Payment methods:
Pay the debt for the last year (up to 12 months) and then pay regular contributions.
To pay for the next 12 months, the debt is not taken into account.
The insurance status will be assigned within 3 days after payment.

You can pay contributions in any bank, its mobile application, through Kazpost JSC, Cash 24 terminals and Qiwi wallet.

A source:
Paragraph 4 of Article 28 of the Law "On Compulsory Social Health Insurance"

The single payment (EP) includes individual income tax, mandatory pension contributions, social contributions, deductions and contributions to the CSHI.
Sole proprietors are paid by individual entrepreneurs and legal entities for employees or hired persons (for example, for seasonal work).

From January 1, 2024, the amount of the EP is 21.5% of the accrued income and is paid independently by the sole proprietor or a legal entity.
If the employee is exempt from any payment, this amount is deducted from the amount of the EP.

A source:
Article 776-1 of the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI "On Taxes and other mandatory payments to the Budget (Tax Code)"

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 the age of three years;
5. Persons on leave in connection with pregnancy and childbirth, adoption of a newborn child (children), care for a child (children) until 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 sentence in institutions of the penal enforcement (penitentiary) system (with the exception of institutions of minimum security);
10. Persons held in pre-trial detention centers, 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.

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

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