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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of June 21, 2004 No. 683

About approval of Rules and terms of calculation and transfer of social contributions to the State Social Insurance Fund and penalties on them

(as amended on 08-05-2019)

According to the Law of the Republic of Kazakhstan of April 25, 2003 "About compulsory social insurance" the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules and terms of calculation and transfer of social contributions to the State Social Insurance Fund and penalties on them.

2. This resolution becomes effective since January 1, 2005 and is subject to publication.

Prime Minister of the Republic of Kazakhstan

D. Akhmetov

Approved by the Order of the Government of the Republic of Kazakhstan of June 21, 2004 No. 683

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

These rules and terms of calculation and transfer of social contributions to the State Social Insurance Fund and penalties on them (further - Rules) are developed according to the subitem 2) of article 8-1 of the Law of the Republic of Kazakhstan of April 25, 2003 "About compulsory social insurance" (further - the Law) and determine procedure and terms of calculation and transfer of social assignments and penalties by them.

Chapter 1. General provisions

1. 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, services in issue of specifications on connection to networks of subjects of natural monopolies and services of subjects of the quasi-public sector according to the legislation of the Republic of Kazakhstan, the organization of work on reception of applications on rendering the state services, services in issue of specifications on the connection to networks of subjects of natural monopolies, services of subjects of the quasi-public sector and issue of their results to uslugopoluchatel by the principle of "one window", and also ensuring rendering the state services electronically performing state registration of the rights to real estate in the place of its stay;

2) social assignments - the obligatory payments established by the Law paid to the State Social Insurance Fund granting the right to the participant of system of compulsory social insurance for whom social assignments were made, and in case of loss of the supporter - to the members of his family consisting in its dependence to receive social payments according to the legislation of the Republic of Kazakhstan on compulsory social insurance;

3) debt on social assignments - the amounts of social assignments estimated and not transferred in time, and also outstanding amounts of penalty fee;

4) rate of social assignments - the fixed amount of obligatory payments in the State Social Insurance Fund expressed as a percentage of the size of subject to calculation of social assignments;

5) the payer of social assignments (further - the payer) - the employer, the individual entrepreneur, person who is engaged in private practice, 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) (further - the Tax code), the performing calculation and payment of social contributions to the State Social Insurance Fund according to the procedure, established by this Law;

6) the State Social Insurance Fund (further - fund) - the legal entity making accumulation of social assignments, appointment and implementation of social payments to participants of system of compulsory social insurance for whom social assignments were made and concerning which there came the case of social risk including family members - dependents in case of loss of the supporter;

6-1) person who is engaged in private practice - the private notary, the private legal executive, the lawyer, professional mediator;

7) departments of the state corporation - city, district departments of the state corporation;

8) authorized body - the state body performing regulation, control and supervising functions behind activities of fund.

Chapter 2. Procedure for calculation of social assignments

2. Monthly subject to calculation of social assignments from one payer does not exceed the sevenfold minimum size of the salary established for the corresponding financial year by the law on the republican budget.

If subject to calculation of social assignments for calendar month of less minimum size of the salary established by the law on the republican budget and operating for January 1 of the corresponding financial year, social assignments are estimated, listed proceeding from the minimum size of the salary.

3. Subject to calculation of social assignments for workers are the expenses of the employer paid to the worker in income type as compensation, except for the income from which social contributions to fund are not paid.

At the same time expenses of the employer join monetary pay of the military personnel, staff of special state and law enforcement agencies.

Subjects to calculation of social assignments for persons who are engaged in private practice, individual entrepreneurs are:

pro se - the amount of the gained income determined by them independently for the purposes of the calculation of social assignments in own favor, but no more income determined for the purposes of the taxation according to the Tax code;

for hired employees - the expenses paid to the worker in income type as compensation, except for the income from which social contributions to Fund are not paid.

Subjects to calculation of social assignments for the physical persons which are payers of single cumulative payment according to article 774 of the Tax Code are the 1-fold size of monthly settlement indicator in the cities of republican and regional value, the capital and 0, the 5-fold size of monthly settlement indicator - in other settlements.

At the same time the size of the monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year is applied.

4. No. 624 is excluded according to the Order of the Government of the Republic of Kazakhstan of 09.10.2018

5. Social contributions to Fund are not paid from the income established:

1) Item 2 of article 319 of the Tax Code, except for the income specified in subitems 3), 4) of Item 2 of article 319 of the Tax Code;

2) Item 1 of article 341 of the Tax Code, except for the income specified in subitems 9), 10), 12), 14), the paragraph the sixth the subitem 22), subitems 26), 32) and 53) of Item 1 of article 341 of the Tax Code.

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