Approved by Social Security Fund of the population of the Republic of Tajikistan of June 24, 1997
It is approved
Ministry of Finance
Republic of Tajikistan
It is approved
This instruction regulates procedure for receipt of fees on compulsory national social insurance in Fund of social the populations of the Republic of Tajikistan, their accounting and expenditure are sewn up; corresponds to the Constitution of the Republic of Tajikistan, the current legislation about the national social insurance. To regulations on Social Security Fund of the population of the Republic of Tajikistan. Payers of fees are:
- the companies, the organizations, organizations and other economic subjects irrespective of patterns of ownership including the companies, firms, partnerships formed according to the legislation of foreign states (further referred to as with foreign legal entities) which perform entrepreneurship or activities in the territory of the Republic of Tajikistan, through permanent mission; citizens, including foreign, applying work of hired employees in personal economy as employers. Other payers of fees:
- citizens, including foreign, registered as the entrepreneurs performing the activities without formation of legal entity (the citizens who are engaged in individual labor activity) the private security guards, doctors and other citizens who are engaged in private practice;
- the citizens of Tajikistan working under the direct contracts with the overseas enterprises which do not have permanent missions in the territory of the Republic of Tajikistan and registered as the entrepreneurs performing the activities without formation of legal entity. Fees for the citizens who are working on hiring and subject according to the legislation to social insurance are paid by employers.
The companies, organizations, the organizations irrespective of patterns of ownership and managing, shall be registered as payers of fees in city, district departments of Social Security Fund of the population of the Republic of Tajikistan of legal address; other payers - at the place of residence specified in the passport. If calculations for the salary of employees of the district (city) organizations consisting on the budget make district (city) to Hook mats (centralized accounts departments), then for the organizations acts as payers of fees corresponding district (city) hukumat.
Also separate divisions of the companies which are employers are subject to separate registration, make salary accrual and tax withholding, have balance, settlement or other accounts in banks. The citizens applying work of hired employees in personal economy are registered in department of Social Security Fund of the population of the Republic of Tajikistan in areas (cities) at the place of residence specified in the passport.
Payers of fees are registered in department of Social Security Fund of the population of the Republic of Tajikistan in areas (cities) in ten-day time from the date of their organization (state registration in accordance with the established procedure; conclusions of the agreement on hiring of physical person; educations).
DOCUMENTS NECESSARY FOR REGISTRATION OF PAYERS OF FEES IN SOCIAL SECURITY FUND OF THE POPULATION OF THE REPUBLIC OF TAJIKISTAN
Registration of the companies, Dehkan (farmer) farms as payers of fees is performed on submission of statements for registration (appendix 1) and verified copies of the following documents:
- certificates on state registration;
- letters of body of statistics on assignment of codes on RCBO and classification signs;
- the constituent documents registered in accordance with the established procedure (if necessary).
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