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Who and how pays social contributions?

The payer of social contributions is an employer, an individual entrepreneur, a person engaged in private practice, as well as an individual who is the payer of a single aggregate payment in accordance with article 774 of the Code of the Republic of Kazakhstan "On taxes and other compulsory payments to the budget" (Tax code), carrying out the calculation and payment of social contributions to the State social insurance fund in the manner, prescribed by the Law of the Republic of Kazakhstan "On compulsory social insurance". Social contributions are paid monthly. The rate of social contributions payable to the State social insurance fund for participants in the compulsory social insurance system is: since 1 January 2018 – 3.5% of the object of calculation of social contributions; since 1 January 2025 – 5% of the object of calculation of social contributions. 

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Changed on 14 December, 2018 - 16:41
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