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related to the payment of social security contributions in connection with the amendments to the Decree of the Government of the Republic of Kazakhstan from June 21, 2004 № 683 "On approval of Rules of calculation and transfer of social charges"

The resolution of the Government of the Republic of Kazakhstan from September 29, 2017 No. 603 "About modification and additions in some decisions of the Government of the Republic of Kazakhstan" (entered into force on 3 October 2017), at the repeated requests of employers and entrepreneurs was amended in the decree of the Government of the Republic of Kazakhstan from June 21, 2004 № 683 "On approval of Rules of calculation and transfer of social charges" (hereinafter – the Rules).

Thus, in accordance with the Rules in the calculation of social contributions (hereinafter – SC) of the amount calculated in tainach, rounded to 1 tenge.

For example:

For employers (the employer is the object of calculation of social contributions are the costs paid to the employee in revenue for work performed, services rendered, net of revenues which are not paid social contributions).

The employee's income for the month amounted to 84 990 tenge.

The amount of mandatory pension contributions (MPC) = 84 990 * 10%= 8 499 tenge.

Then determined the income for calculation, ie the income received, minus MPC:

84 990 – 8 499 = 76 491 tenge.

The size of a = 76 491 * 5%= 3 824 55 tenge tiyn.

Thus, when income 84 990 tenge per month, the employer shall pay to MPC in the amount of 8 499 tenge, in the amount of (subject to change) – 3 825 tenge.

For self-employed individuals (for self-employed individuals the object of calculation of social contributions is the income generated.).

Income of an individual entrepreneur for the second half of 2017, amounted to 114 659 tenge.

1. July – (24 459 tenge – 10% MPC)*5%= 1 222 95 tenge tiyn, with changes 1 223 tenge;

2. August – (280 000 tenge – 10% MPC)*5%= 12 229 tenge 50 tiyn, subject to change 12 230 tenges;

3. September – (146 754 tenge – 10% MPC)*5%= 6 603 93 tiyn tenge, taking into account changes 6 604 tenge;

4. October – (73 377 tenge – 10% MPC)*5%= 3 301 97 tenge tiyn, subject to change 3 302 tenge;

5. November – (48 918 tenge – 10% MPC)*5%= 2 201 tenge tiyn 31, subject to change 2 202 tenge;

6. December – (85 606 tenge – 10% MPC)*5%= 3 27 852 tenge tiyn, subject to change 3 853 tenge.

Thus, when income 659 114 tenge for the second half of 2017, IE, pays MPC in the amount of KZT 65 911, in the amount of (subject to change) – 29 414 tenge.

While for the calculation SC the monthly income is accepted in the amount of not less than 1 MW and not more than 10-fold size of minimum wage established by the law on the Republican budget.

Thus, an enumeration SC  is subject to rounding.

It should be noted that the calculation and transfer SC paid participants of the obligatory social insurance on a monthly basis.

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