How to pay fees and deductions

When to pay?

Monthly fr om 1 July 2017

Who to pay for?

Workers

How many?

In 2017, 1% of the employee's salary, in 2018-2019 - 1.5%, in 2020 - 2%, from 2022 - 3%.

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

• correctly indicate the IIN and full name of the recipient;
• check the refund within 2-3 working days: if there is no refund, the individual entrepreneur and his employees have the right to receive medical care in the OSHI, if there is a refund, double-check the data;
• prepare and submit reports to tax authorities;
• notify your employees about the transfer of payment;

When to pay?

For yourself - monthly from January 1, 2020.
For employees - monthly from July 1, 2017

Who to pay for?

For yourself and employees

How many?

The monthly amount is fixed and in 2020 is 2,975 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 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

• correctly indicate the IIN and full name of the recipient;
• check the refund within 2-3 working days: if there is no refund, the individual entrepreneur and his employees have the right to receive medical care in the OSHI, if there is a refund, double-check the data;
• prepare and submit reports to tax authorities;
• notify your employees about the transfer of payment;

The debt on compulsory health insurance can be paid off. But for each day of delay, including the day of payment, a penalty will be charged in the amount of 2.5 times the refinancing rate.

When to pay?

From January 1, 2020 monthly during the term of the contract

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 2020 - 1% of the income received under the contract, in 2021 - 2%.
The object of calculation should not exceed 10 minimum wages.

Payment purpose code SP

122

How to pay?

The recipient must inform the individual working for the GPC about the contributions made to the OSHI. You can check the history of payments through the e-gov.kz portal or in the Public Service Centers.

When to pay?

Monthly from January 1, 2020.

Who to pay for?

Contributions from employees' income are withheld and paid by employers

How many?

In 2020 - 1% of wages, in 2021 - 2%.
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 e-gov.kz portal or in the Public Service Centers.

When to pay?

From January 1, 2020

Who to pay for?

Contributions for 15 preferential categories are paid by the state

How many?

In 2020 - 1.4%, in 2021 - 1.6%, in 2022 - 1.7%. 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?

• children under 18;
• non-working pregnant women;
• unemployed persons raising a child until they reach three years of age;
• persons on leave in connection with pregnancy and childbirth, adoption or adoption of a newborn child, as well as caring for a child until they reach three years of age;
• mothers with many children, awarded with pendants "Altyn alka", "Kumis alka" or previously received the title "Mother Heroine", as well as awarded with the orders of "Maternal Glory" I and II degrees;
• non-working persons caring for a disabled child;
• persons caring for persons with disabilities since childhood;
• disabled people;
• pensioners and veterans of the Second World War;
• persons studying on a full-time basis in organizations of secondary, technical and professional, post-secondary, higher education, as well as postgraduate education;
• persons registered as unemployed;
• non-working recipients of state targeted social assistance;
• non-working oralmans;
• persons serving a sentence by a court sentence in institutions of the penal system, with the exception of institutions of minimum security;
• persons held in pre-trial detention centers.

You can check your social status through the egov.kz portal. If a person is not on the lists, it is necessary to collect a list of supporting documents and submit it to the PSC. The information will be sent to government agencies for confirmation.

When to pay?

Monthly from January 1, 2020

Who to pay for?

For myself

How many?

5% of 1 minimum wage (42 500 tenge)

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

• correctly indicate the IIN and full name of the recipient;
• check the refund within 2-3 working days: if there is no refund, the individual entrepreneur and his employees have the right to receive medical care in the OSHI, if there is a refund, double-check the data;
• check yourself in the list of persons for whom contributions have been paid.