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LAW OF THE KYRGYZ REPUBLIC

of January 24, 2004 No. 8

About rates of insurance premiums on the national social insurance

(In edition of the Laws of the Kyrgyz Republic of 13.02.2005 No. 29, 30.06.2005 No. 87, 05.08.2005 No. 120, 27.01.2006 No. 31, 24.02.2006 No. 63, 12.05.2006 No. 85, 12.05.2006 No. 86, 08.08.2006 No. 162, 10.08.2007 No. 144, 20.07.2009 No. 238, 08.07.2011 No. 86, 08.07.2011 No. 87, 24.12.2011 No. 253, 11.04.2012 No. 29 (see effective date), 08.08.2012 No. 156 (effective date 14.09.2012), 08.08.2012 No. 157, 13.02.2015 No. 32 (became effective 20.05.2015), 19.03.2015 No. 60, 03.08.2015 No. 212, 25.07.2016 No. 139, 17.11.2016 No. 178 (became effective 05.12.2016), 18.11.2016 No. 181, 05.01.2017 No. 2, 29.06.2017 No. 112, 15.07.2017 No. 125, 23.12.2019 No. 145, 03.04.2020 No. 33, 15.11.2021 No. 132, 04.11.2022 No. 101, 03.04.2023 No. 78, 10.05.2024 No. 84 (see terms of entry into force), 23.07.2024 No. 136, 11.11.2024 No. 176, 12.02.2025 No. 37 (see terms of entry into force)), 29.10.2025 No. 243 (see terms of entry into force), 31.12.2025 No. 262)

Accepted by General Court of Jogorku Kenesh of the Kyrgyz Republic on December 16, 2003

Article 1. Payers of insurance premiums on the national social insurance

Payers of insurance premiums on the national social insurance are:

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

b) peasant farms;

c) individual entrepreneurs and physical persons.

Article 2. Rates of rates of insurance premiums for legal entities irrespective of their forms of business and patterns of ownership, their separate divisions (branches and representations) and also working in them physical persons, except for legal entities, specified in Articles 2-1, 2-2, 5, 5-1

Rates of insurance premiums are established:

1. For employers:

a) monthly from all payment types added for benefit of the hired workers accepted on permanent or temporary work irrespective of type of property of the employer and type of registration in bodies of Tax Service of the Kyrgyz Republic including foreign citizens and stateless persons - in the amount of percent 17,25.

Distribution of the amounts of insurance premiums on funds is made in the following sizes:

in the Pension fund - 15 percent;

in Fund of compulsory medical insurance - 2 percent;

in Fund of improvement of workers - percent 0,25;

b) monthly from all payment types added for benefit of workers - disabled people of I and II groups, and also disabled people of III group on hearing, - in the amount of percent 15,25.

Distribution of the amounts of insurance premiums on funds is made in the following sizes:

in the Pension fund - 15 percent;

in Fund of improvement of workers - percent 0,25;

c) Ceased to be valid according to the Law of the Kyrgyz Republic of 15.11.2021 No. 132

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