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THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF LABOUR AND SOCIAL PROTECTION OF THE POPULATION OF THE REPUBLIC OF KAZAKHSTAN

of June 21, 2023 No. 229

About some questions of system of social insurance and rendering the state services in the social and labor sphere

(as amended on 12-03-2024)

1. Approve:

1) Rules of calculation and payment of social contributions to the State Social Insurance Fund and penalties on them according to appendix 1 to this order;

2) Rules and cases of implementation of return of excessively (mistakenly) paid social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments according to appendix 2 to this order;

3) Rules of issue to the participant of system of compulsory social insurance of information on condition and movement of social assignments according to appendix 3 to this order;

4) Rules of provision of information to payers about condition and movement of social assignments according to appendix 4 to this order.

2. Declare invalid some orders of the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan and the acting minister of health care and social development of the Republic of Kazakhstan according to appendix 5 to this order.

3. To provide to department of social security and social insurance of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

4. To impose control of execution of this order on the supervising vice-Minister of Labour and Social Protection of the population of the Republic of Kazakhstan.

5. This order becomes effective since July 1, 2023 and is subject to official publication, except for:

1) paragraph one of the subitem 4) Item 2 of Rules of calculation and payment of social contributions to the State Social Insurance Fund and the penalties on them approved by this order which is effective:

till January 1, 2024 in the following edition:

"4) the payer of social assignments (further - the payer) - the employer, the individual entrepreneur, including country or farm, person who is engaged in private practice, the performing calculation and payment of social contributions to Fund according to the procedure, established by the legislation of the Republic of Kazakhstan, and also the physical person which is the payer of single cumulative payment according to article 774 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code);";

from January 1, 2024 to January 1, 2025 in the following edition:

"4) the payer of social assignments (further - the payer) - the employer, the individual entrepreneur, including country or farm, person who is engaged in private practice, the performing calculation and payment of social contributions to Fund according to the procedure, established by the legislation of the Republic of Kazakhstan.";

2) paragraph one of the subitem 3) Item 2 of the Rule and cases of implementation of return of excessively (mistakenly) paid social assignments and (or) penalty fee for untimely and (or) incomplete payment of the social assignments approved by this order which is effective:

till January 1, 2024 in the following edition:

"3) the payer of social assignments (further - the payer) - the employer, the individual entrepreneur, including country or farm, person who is engaged in private practice, the performing calculation and payment of social contributions to Fund according to the procedure, established by the legislation of the Republic of Kazakhstan, and also the physical person which is the payer of single cumulative payment according to article 774 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code);";

from January 1, 2024 to January 1, 2025 in the following edition:

"3) the payer of social assignments (further - the payer) - the employer, the individual entrepreneur, including country or farm, person who is engaged in private practice, the performing calculation and payment of social contributions to Fund according to the procedure, established by the legislation of the Republic of Kazakhstan.";

3) paragraph one of the subitem 3) Item 2 of the Rule of provision of information to payers about condition and movement of the social assignments approved by this order which is effective:

till January 1, 2024 in the following edition:

"3) the payer of social assignments (further - the payer) - the employer, the individual entrepreneur, including country or farm, person who is engaged in private practice, the performing calculation and payment of social contributions to Fund according to the procedure, established by the legislation of the Republic of Kazakhstan, and also the physical person which is the payer of single cumulative payment according to article 774 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code);";

from January 1, 2024 to January 1, 2025 in the following edition:

"3) the payer of social assignments (further - the payer) - the employer, the individual entrepreneur, including country or farm, person who is engaged in private practice, the performing calculation and payment of social contributions to Fund according to the procedure, established by the legislation of the Republic of Kazakhstan.".

The deputy prime minister is the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan

T. Duysenova

It is approved

Ministry of Finance of the Republic of Kazakhstan

 

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

It is approved

Ministry of digital development, innovations and aerospace industry of the Republic of Kazakhstan

 

 

Appendix 1

to the Order Premieres - the Minister - the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of June 21, 2023 No. 229

Rules of calculation and payment of social contributions to the State Social Insurance Fund and penalties on them

Chapter 1. General provisions

2. In these rules the following basic concepts are used:

1) The Government for Citizens State corporation (further - the State corporation) - the legal entity created according to the decision of the Government of the Republic of Kazakhstan for rendering the state services according to the legislation of the Republic of Kazakhstan, the organization of work on reception of applications on rendering the state services and issue of their results to uslugopoluchatel by the principle of "one window", ensuring rendering the state services electronically;

2) social assignments – the money paid by payers of social contributions to the State Social Insurance Fund according to the procedure, established by the legislation of the Republic of Kazakhstan;

3) debt on social assignments – estimated and not paid to the terms established by the Code, the amounts of social assignments, and also outstanding amounts of penalty fee;

4) the payer of social assignments (further – the payer) – the employer, the individual entrepreneur, including country or farm, person who is engaged in private practice, the performing calculation and payment of social contributions to Fund according to the procedure, established by the legislation of the Republic of Kazakhstan.

As the payer of social assignments local executive bodies or other legal entities in case of payment of material benefit to individual assistants according to the paragraph are recognized to the ninth the subitem 31) of Item 2 of article 319 of the Tax Code;

5) unified information system of the social and labor sphere - the object of informatization intended for automation of activities of authorized state body, local executive bodies concerning social protection and employment of the population, the centers of labor mobility, career centers, the Center of development of manpower and interdepartmental interaction for the purpose of provision of the state services to the population in the social and labor sphere;

6) the payer of single payment – the tax agent determined by article 776-1 of the Tax Code;

7) the individual assistant – person rendering services in escort of person with disability of the first group having difficulty in movement and to assistance in case of visit of objects;

8) person who is engaged in private practice – the private notary, the private legal executive, the lawyer and professional mediator;

9) the State Social Insurance Fund (further – Fund) – non-profit organization in the form of joint-stock company, the founder and which single shareholder is the state, making accumulation of social assignments, appointment and implementation of social payments to participants of system of compulsory social insurance concerning which there came the case of social risk, including family members – dependents in case of loss of the supporter;

10) system of compulsory social insurance – set of the regulations and rules established and guaranteed by the state, governing the relations between subjects of system of compulsory social insurance;

11) the participant of system of compulsory social insurance – physical person for which social assignments are paid and which has the right to social payments in case of approach of the cases of social risk provided by the Code;

12) authorized state body – the central executive body performing management and cross-industry coordination in the sphere of social protection of the population according to the legislation of the Republic of Kazakhstan, regulation, control functions behind activities of Fund;

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