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Who is subject to compulsory social insurance?

Employees, individual entrepreneurs, persons engaged in private practice, individuals who are payers 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), as well as foreigners and stateless persons permanently residing in the territory of the Republic of Kazakhstan and carrying out activities that generate income in the territory of the Republic of Kazakhstan, except for persons who have reached the age, provided by paragraph 1 of article 11 of the Law of the Republic of Kazakhstan "On pension insurance in the Republic of Kazakhstan" are subject to compulsory social insurance.

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Changed on 14 December, 2018 - 17:20
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