ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 17, 2020 No. 385

About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance

For the purpose of establishment of the single procedure regulating the mechanism of charge and payment of insurance premiums on the national social insurance according to article 24 of the Law of the Kyrgyz Republic "About the national social insurance", articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Approve the Instruction about procedure for charge and payment of insurance premiums on the national social insurance according to appendix.

2. Bring in the order of the Government of the Kyrgyz Republic "About some questions in the sphere of the national social insurance" of July 5, 2011 No. 363 the following changes:

- third Item 1 to declare the paragraph invalid;

- To declare the procedure for registration and payment of insurance premiums on compulsory national social insurance of the subjects participating in the projects of development financed by international financial institutions approved by the above-stated resolution invalid.

3. Bring in the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of May 3, 2013 No. 225 the following changes:

- declare Item 3 invalid;

- to declare appendix to the above-stated resolution invalid.

4. Recognize invalid:

1) the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of May 22, 2013 No. 278;

2) the order of the Government of the Kyrgyz Republic "About entering of amendments and changes into the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of May 22, 2013 No. 278" of July 31, 2015 No. 548;

3) item 4 of the order of the Government of the Kyrgyz Republic "About entering of amendments and changes into some decisions of the Government of the Kyrgyz Republic" of December 14, 2015 No. 856;

4) Item 1 of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of May 10, 2016 No. 237;

5) Items 1 and 3 of the order of the Government of the Kyrgyz Republic "About modification and amendments in some decisions of the Government of the Kyrgyz Republic" of March 13, 2017 No. 147;

6) the order of the Government of the Kyrgyz Republic "About modification and amendments in the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of May 22, 2013 No. 278" of May 25, 2017 No. 305;

7) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of May 22, 2013 No. 278" of August 24, 2017 No. 527;

8) the order of the Government of the Kyrgyz Republic "About modification of the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of May 22, 2013 No. 278" of December 20, 2017 No. 828;

9) Item 1 of the order of the Government of the Kyrgyz Republic "About modification of some decisions of the Government of the Kyrgyz Republic" of March 17, 2020 No. 164.

5. This resolution becomes effective after fifteen days from the date of official publication.

Appendix

to the Order of the Government of the Kyrgyz Republic of July 17, 2020 No. 385

The instruction about procedure for charge and payment of insurance premiums on the national social insurance

Chapter 1. General provisions

1. This Instruction determines procedure for charge, payment and accounting of insurance premiums, and also creation of the reporting under means of the national social insurance.

2. In this Instruction the following concepts and determinations are used:

1) the settlement account of the insurer - the account on the Single treasurer account intended for transfer of insurance premiums, penalty fee and penalties;

2) Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 12.07.2022 No. 366

3) the additional salary fund - the additionally accrued amount to 60 percent of the size of the average monthly salary established in areas and the cities of the republic for the previous calendar year, depending on the number of actually fulfilled days;

4) insured person - physical person for benefit of which the national social insurance is performed;

5) the salary - remuneration (compensation) for work depending on complexity, quantity, quality and conditions, and also payment of the compensatory and stimulating nature. Payments of the compensatory and stimulating nature in the form of allowances and surcharges are established in absolute values or as a percentage to official (tariff) pay rate, except for district coefficient which is charged to the salary;

6) debt on insurance premiums - the amount of insurance premiums which is not paid in time, established by the legislation on the national social insurance;

7) debt on penalty fee and to penalties - the outstanding amounts of penalty fee and penalties added according to the legislation on the national social insurance;

8) land share - the parcel of land of agricultural purpose (by on grounds) provided in property to the citizen of the Kyrgyz Republic on a grant basis during land agrarian reform, the property right to which makes sure the certificate;

9) the land user - physical person or legal entity, right to use by the parcel of land to which it is granted, transferred or passed in termless (without specifying of term) or urgent (temporary) use;

10) the foreign citizen - the person who is not the citizen of the Kyrgyz Republic and having the evidence of the belonging to nationality of any foreign state;

11) the stateless person - the person who is not the citizen of the Kyrgyz Republic and not having the evidence of the belonging to nationality of any foreign state;

12) the international organization - interstate, intergovernmental organization, and also the non-profit organization performing the authorized activities (having the official representations or the organizations founded by them) in the territory of at least two states;

13) compensation - system of the relations connected with ensuring establishment and implementation by the employer of payments to workers for their work according to the laws, other regulatory legal acts, collective agreements, agreements, local regulations and employment contracts;

14) overpayment on insurance premiums, penalty fee and to penalties - the amounts of excessively paid (collected) insurance premiums, penalty fee and penalties;

15) the personified accounting - the organization and accounting of data individually about each insured person for the purposes of the national social insurance;

16) personal identification number (further - PIN) - the individual number assigned by authorized state body of the Kyrgyz Republic in the sphere of registration of the population to citizens of the Kyrgyz Republic, foreign citizens and stateless persons once and remaining behind these persons during all their life without change, except as specified, of the rights of witnesses, the victims and other participants of criminal trial, stipulated by the legislation about protection;

17) payers of insurance premiums on the national social insurance (further - payers of insurance premiums):

- legal entities, including foreign, irrespective of legal forms and patterns of ownership, their separate divisions (branches and representations);

- peasant farms - the independent business entity having the status of the legal entity or performing the activities without formation of legal entity which activities are based mainly on personal labor of members of one family, the relatives and other persons jointly performing production of agricultural products which is based on the parcel of land and other property belonging to members of peasant economy on the property right or received in use (lease);

- individual entrepreneurs and physical persons:

the individual entrepreneur - physical person which performs business activity without formation of the organization, including activities on the basis of the patent;

- physical person:

citizen of the Kyrgyz Republic;

the foreign citizen constantly or temporarily living in the territory of the Kyrgyz Republic;

the stateless person - person concerning whom there are no proofs of belonging to nationality (citizenship) of any state;

18) the right to the parcel of land - the property right to the parcel of land or the right termless (without specifying of term) or urgent (temporary) use of the parcel of land;

19) workers of textile and sewing productions - workers whose type of activity corresponds to Sections 13 and 14 of subsection of "SV" of the State qualifier of the Kyrgyz Republic "Types of economic activity" approved by the Government of the Kyrgyz Republic;

20) the employee of cooperative - physical person which is involved for work in cooperative for certain specialty, qualification or position;

21) the employer - the physical person or the legal entity (organization) who entered employment relationships with the worker;

22) the worker - the physical person who entered employment relationships with the employer;

23) the size of the average monthly salary accepted for calculation of insurance premiums for separate categories of payers of insurance premiums - the size of the average monthly salary which developed in areas and the cities of the republic for the previous calendar year established by National Statistical Committee of the Kyrgyz Republic;

24) registration in bodies of the national social insurance - accounting of subjects of the national social insurance in bodies of the national social insurance as payers of insurance premiums based on information of the state bodies performing state registration of physical persons and legal entities;

25) registration number of the payer of insurance premiums - the number assigned to the payer of insurance premiums when holding procedure of registration in bodies of the national social insurance, automatically created in the automated system of the insurer;

26) insurance premium - payment for the national social insurance which the insurer or insured person shall bring to the insurer;

27) the insurer - the executive body of system of the national social insurance and provision of pensions in the Kyrgyz Republic pursuing state policy and exercising control in the sphere of the national social insurance and provision of pensions;

28) the insurer - citizens, legal entities (the company, the organization, organization and other business entity irrespective of patterns of ownership and types of activity) and their separate divisions (branches, representations), physical persons hiring citizens according to employment contracts (contracts) including foreign legal entities and physical persons, and also the international organizations, diplomatic organizations and representations performing the activities in the territory of the Kyrgyz Republic;

29) Ceased to be valid according to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of 12.07.2022 No. 366

30) agricultural cooperative - voluntary consolidation of agricultural producers on the basis of membership for the joint productive or other economic activity based on combining of their property shares having money value for the purpose of satisfaction of economic and other needs of members of cooperative;

31) the insurance policy - the document on payment by physical person, individual entrepreneur of insurance premiums in certain size and for certain period (further - the insurance policy);

32) rate of insurance premiums - the size of insurance premium as a percentage to the added compensation (income) on all bases or in firm sizes for separate categories of payers;

33) wrong payments - the payments which arrived on the settlement account of the insurer:

- if the Single treasurer account and/or settlement accounts of Social fund of the Kyrgyz Republic does not match registration in authorized body in which the payer is registered;

- if the payment code of budget classification on insurance premiums of the arrived amounts does not match obligations of the payer;

- as a result of wrong execution of the payment document by bank;

33-1) obscure payments - the payments which arrived on the settlement account of the insurer in which the code of budget classification on insurance premiums is incorrectly specified, but purpose of payment are specified (salary, tax payments, etc.);

33-2) uncertain payments - the payments which arrived on the settlement account of the insurer in which the payer's INN is not specified or incorrectly specified;

34) authorized state body in the sphere of administration of insurance premiums (further - authorized body) - the state body of the Kyrgyz Republic determined by the Cabinet of Ministers of the Kyrgyz Republic, having functions and powers on collection of insurance premiums, control of charge and payment of insurance premiums, accountability for violation of requirements of the legislation for the national social insurance;

35) the member of cooperative - the physical person who entered cooperative for the purpose of satisfaction of the material and other requirements according to the procedure, stipulated by the legislation the Kyrgyz Republic and the charter of cooperative;

36) the salary fund (further - FOT) remuneration (compensation) for work depending on complexity, quantity, quality and conditions, - any payments of the stimulating and compensating nature (including one-time remunerations), and also for work on works agreements, orders, and the royalties paid for the performed works;

37) the electronic insurance policy - the electronic document received through the website of authorized body about payment by physical person, individual entrepreneur of insurance premiums in certain size and for certain period.

Chapter 2. Procedure for charge and payment of the insurance premiums for legal entities and also working in them physical persons

3. Charge and payment of insurance premiums for the staff of diplomatic service and employees of the foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the sphere of foreign affairs of other employees of the foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic is performed by authorized body in the sphere of foreign affairs in territorial subdivision of authorized state body in the sphere of administration of insurance premiums, in the place of the registration.

4. The size of insurance premiums is determined proceeding from the salary in national currency of staff of central office of authorized body in the sphere of foreign affairs, and for heads of foreign institutions - from the salary of the deputy manager of authorized body in the sphere of foreign affairs.

5. Charge and payment of insurance premiums for employees of representative offices of the ministries and departments of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service is performed by the ministry or department under which the representation, in territorial subdivision of authorized state body in the sphere of administration of insurance premiums is created.

6. Medical insurance of staff of diplomatic service and employees of the foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the sphere of foreign affairs, other employees of the foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic, and also representative offices of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service is performed in adoptive state from means of the republican budget.

7. The size of the insurance premiums from payments assessed by foreign institutions of the Kyrgyz Republic for benefit of the foreign citizens hired in the state of stay is determined proceeding from the salary of employees of authorized body in the sphere of foreign affairs in national currency.

8. Charge and payment of insurance premiums is made by the subjects participating in the projects of development financed by international financial institutions without fail. The condition that means of the credit or the allocated grant at the expense of which activities of the specified organizations are performed cannot be used on payment of insurance premiums does not exempt the employer and the worker from payment of insurance premiums as insurance premiums are assessed not at the expense of the credit, and on salary fund from joint financing source.

9. Charge and payment of insurance premiums for benefit of workers - foreign citizens and stateless persons, constantly or temporarily staying in the Kyrgyz Republic or living in other state, but consisting in employment relationships with the legal entity registered in the Kyrgyz Republic, or the foreign citizens who are engaged in individual business activity, individual labor activity are performed at the rates of rates of the insurance premiums on the corresponding category established for citizens of the Kyrgyz Republic.

10. The monthly size of the insurance premiums paid by the employer for each worker cannot be less amount, the average monthly salary estimated from 60 percent of the size which developed in the area or the city for the previous calendar year for the following categories of payers:

- legal entities irrespective of legal forms and patterns of ownership, their separate divisions (branches and representations), and also physical persons working in them;

- does not exceed subjects of small and medium business, including the peasant farms performing the activities with formation of legal entity, individual entrepreneurs who have revenue total volume for the last 12 months following in a row, it is equal or exceeds 8000000 som, but no more than 30000000 som numbering 5 and more hired employees constitute the amount;

- the individual entrepreneurs using work of hired employees (except for the hired employees occupied in textile and sewing productions and the hired employees hired by individual entrepreneurs, paying tax according to the subitem "an" of Item of 1 part 1, parts 8, of the 13th article 423 of the Tax Code of the Kyrgyz Republic);

- the organizations created according to the international treaties which came in the procedure established by the law into force which participant is the Kyrgyz Republic, and persons working in the international projects and also customers of works/services for contractors of works/services.

Action of this Item does not extend to junior service personnel of legal entities irrespective of legal forms and patterns of ownership, and also to the following companies and the organizations:

- the organizations financed from the government budget irrespective of the amount of financing;

- state companies, organizations and organizations;

- the state educational institutions and the independent educational divisions and branches having the status of the legal entity founded by them;

- the organizations financed from means of social insurance;

- companies, organizations and organizations of the Kyrgyz society of blind people and deafs;

- non-commercial cooperatives, public funds, public associations, condominiums (including house managements), religious organizations;

- the rural producers performing payment of insurance premiums from the salary fund.

11. If the monthly general size of insurance premiums is less than amount estimated from 60 percent of the size of the average monthly salary, then the employer for the worker assesses and brought insurance premiums on the rate established for the employer at the expense of means of the additional salary fund, but at least from the amount estimated from 60 percent of the size of the average monthly salary, at the same time charge, collection and introduction of the insurance premiums established for the worker are made by the employer from the salary which is actually added to it.

If the number of actually fulfilled days is equal to quantity of the calendar working days in month under report, calculation of insurance premiums is made as follows:

Example 1:

The actual salary constitutes 10500 (ten thousand five hundred) som, the average monthly salary on the city of Bishkek in 2021 constituted 23085 (twenty three thousand eighty five) som, the established salary on which insurance premiums shall be assessed by the employer will constitute 60% of the average monthly salary of 13851 (thirteen thousand eight hundred fifty one) som as 10500 (ten thousand five hundred) som are less, than 13851 (thirteen thousand eight hundred fifty one) som, additional FOT is calculated:

PHOT (som)	Quantity days/number of days fact.	Additional FOT (som.)	Employer	Worker	Category
10500	22/22	3351	2389,3	1050	001

Additional FOT: 13851 - 10500 = 3351 som;

employer: 13851 x 17,25% = 2389, 30th som;

worker: 10500 x 10% = 1050 som.

Example 2:

In cases (leave, disease, dismissal or employment and others) if the number of actually fulfilled days are less than quantity of the calendar working days in month under report, calculation of insurance premiums is made as follows:

PHOT (som)	Quantity days/number of days fact.	Additional FOT (som.)	Employer	Worker	Category
10500	22/20	2091,8	2172,08	1050	001

Earnings are determined actual daily average: To divide 60% of the average monthly salary which developed on the city of Bishkek on the number of days in month 13851: 22 = 629, 59th som.

Additional FOT is calculated: day earnings are multiplied on the number of actually fulfilled days minus FOT actual:

(629,59 x 20) - 10500 = 2091, the 8th som;

employer: (10500 + 2091,8) x 17,25 of % = 2172, 08th som;

worker: 10500 x 10% = 1050 som.

Example 3:

The citizen D. Ivanov works in "A" (city of Naryn) according to the employment contract at 0,5 of rate and receives 7300 (seven thousand three hundred) som a month. To determine from what earnings insurance premiums are estimated in the employer (% 17,25), it is necessary to determine:

1) complete rate: 7300 som x 2 = 14600 som, therefore, the complete rate constitutes 14600 som;

2) to compare the size of complete rate to the minimum leviable amount of 60 percent of the average monthly salary which developed on the city of Naryn for the previous calendar year which in 2021 constituted 22306 (twenty two thousand three hundred six) som, 22306 som x 60% = 13600 som i.e. it is less, than 14600 (fourteen thousand six hundred) som. Therefore, in this case insurance premiums the employer will be calculated from actually added amount:

employer: 7300 som x 17,25 of % = 1259, 25th som;

worker: 7300 x 10% = 730.

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