The result of calculating deductions and contributions
Monthly payment: tenge
Who to pay for?
Employees
How many?
In 2024, 3% of the employee's salary, but not more than 25 500 tenge, since the object of calculation should not exceed 10 minimum wage.
Payment purpose code SP
It is necessary to transfer the contribution through any branch of a second-tier bank or Kazpost to the account:
KZ92009MEDS368609103
BSN 160440007161
BSK GCVPKZ2A
Payment purpose code - 121.
Important
Who to pay for?
For yourself and employees
How many?
The monthly amount is fixed and in 2024 is 5 950 tenge - 5% of 1.4 minimum wages.
In 2018-2019, individual entrepreneurs were exempted from contributions.
Payment purpose code SP
Employer Contribution Payment Purpose Code: 121;
Payment purpose code SP: 122.
How to pay?
You can transfer the payment through any branch of the second-tier bank, Kazpost JSC, mobile applications Kaspi.kz, HalykBank, BCC.KZ, also through self-service terminals Cashier 24 and Qiwi wallet
Important
Who to pay for?
Contributions from the income of an individual working on GPC are withheld and transferred by the service recipient (tax agent)
How many?
In 2024 - 2% of the income received under the contract.
The object of calculation should not exceed 10 minimum wages.
Payment purpose code SP
122
How to pay?
The service recipient must inform the individual working under the civil contract agreement about the contributions made to the Compulsory social health insurance. You can check the payment history through the egov portal.kz or in Public Service Centers.
Who to pay for?
Contributions from employees' income are withheld and paid by employers
How many?
In 2024 - 2% of wages.
The object of calculation should not exceed 10 minimum wages.
Payment purpose code SP
122
How to pay?
The employer must inform his employee about the contributions made to the OSHI. You can check the history of payments through the egov.kz portal or in the Public Service Centers.
Who to pay for?
Contributions for 15 preferential categories are paid by the state
How many?
In 2024 - 1.9%. The object of calculating state contributions is the average monthly salary preceding two years of the current financial year, determined by the authorized body in the field of state statistics.
How to pay?
You can check your social status through the egov.kz portal.
Who to pay for?
For myself
How many?
5% of 1 minimum wage
Payment purpose code SP
122
How to pay?
You can transfer the payment to the OSMS for yourself as an individual entrepreneur through any branch of a second-tier bank, Kazpost JSC, Kaspi.kz mobile applications, TengriBank, also through self-service terminals Kassa 24 and Qiwi wallet.
Transfer the payment to the CSHI for individual entrepreneurs through any bank branch, Kazpost JSC and the Kaspi.kz mobile application
Important