From February 8, 2025, amendments to the Rules for calculating and paying social contributions to the State Social Insurance Fund under civil law contracts (CLC) will come into force in Kazakhstan.
According to the order of the Minister of labor and social protection of the population of the Republic of Kazakhstan dated January 23, 2025 No. 20, amendments to the Rules for calculating and paying social contributions to the State Social Insurance Fund will come into force in Kazakhstan from February 8, 2025.
Main changes:
Tax agents have been added to the list of payers of social contributions, who, by law, must transfer contributions for individuals receiving income under civil law contracts (CLC), if their activities are related to the performance of work or the provision of services. Local executive bodies, legal entities, and Internet platform operators paying material benefits to individual assistants are also classified as payers.
The calculation is based on the income amount under civil law contracts, but with established restrictions:
- If the income is below 1 minimum wage (MW), social contributions are calculated based on this minimum amount.
- If the income exceeds 7 MW, contributions are paid only from this maximum amount.
- In the case of several civil law contracts with one payer, the restrictions apply to the total income.
A deadline has been established for paying social contributions under civil law contracts. Payment must be made no later than the 25th day of the month following the month in which the income was received.
The rules concerning the calculation and payment of social contributions for individuals who are payers of the single aggregate payment (SAP) have been excluded.
