The Ministry of Health of Kazakhstan has amended the procedure for payment and refund of contributions to mandatory social health insurance (MSHI). The corresponding order was signed on March 12, 2025 by the acting minister.
Main changes
Changes have been made to the Rules and terms for calculating (withholding) and transferring contributions and (or) contributions to mandatory social health insurance.
Now all payments, including debt, are received by the State Corporation “Government for Citizens”, which then transfers them to the MSHI Fund.
In this case, the payment documents must indicate:
- IIN of the payer,
- his last name, first name and patronymic (if any),
- the amount of the deduction and (or) contribution,
- the period (year and month) for which the deductions and (or) contributions are paid.
Payers indicate the payment period in consolidated payment orders. If the document is issued on paper, the information is entered in the “Payment Purpose” column, and in electronic documents, a special field “MMYYYY” is used.
Banks also transfer contributions to the State Corporation by consolidated payment orders with full details of the payers. In turn, the Corporation simultaneously transfers a consolidated payment order to the Fund in electronic format.
If there is a debt, payments are made by a consolidated order in the established form, taking into account the rules for non-cash payments in Kazakhstan.
Contributions received by the State Corporation are transferred to the Fund within three working days.
Refund of overpaid (erroneously) credited payments
The State Corporation refunds:
- contributions and deductions to the payer, for individuals, for whom the IIN is not indicated, and (or) in the details of which errors were made;
- the payer, in the event of payment by him of the amount of deductions and contributions for an individual, from the object of calculation of deductions and (or) contributions, exceeding ten times the minimum wage established by the law on the republican budget for the relevant financial year;
- contributions and deductions to the payer for persons exempt from paying deductions specified in subparagraph 1), 5), 7), 11), 12) and 13) of paragraph 1 of Article 26 of the law;
- deductions from independent payers, individual entrepreneurs and persons engaged in private practice, who paid in their own favor;
- deductions in favor of independent payers from third parties, with the exception of individual entrepreneurs and persons engaged in private practice;
- contributions of independent payers paid in an amount below the established amount of payment in accordance with Article 28 of the law;
- contributions of independent payers, individual entrepreneurs and persons engaged in private practice paid repeatedly in their favor, for the same period;
- contributions and deductions for foreign citizens and stateless persons, with the exception of those permanently residing in the territory of the Republic of Kazakhstan, as well as candidates and temporarily staying in the territory of the Republic of Kazakhstan in accordance with the terms of the international treaty ratified by the Republic of Kazakhstan.
Rules for the return of erroneous payments
The return of excess (erroneously) amounts of deductions, contributions and (or) penalties for late and (or) incomplete payment of deductions and (or) contributions for mandatory social health insurance is carried out in the following cases:
- erroneously transferred to the fund account by the payer or the bank two or more times;
- excessively transferred (partial return);
- mistakenly paid for persons exempt from paying deductions and contributions in accordance with paragraph 3 of Article 27, paragraph 7 of Article 28 of the Law of the Republic of Kazakhstan “On Mandatory Social Health Insurance”, contributions for whom are paid by the state;
- the payment purpose code is incorrectly indicated;
- the recipient’s details are incorrectly indicated (individual identification number (hereinafter referred to as IIN), last name, first name, patronymic (if any), the period for which the payment is made;
- mistakenly transferred for foreign citizens and stateless persons, with the exception of those permanently residing in the territory of the Republic of Kazakhstan, as well as candidates and those temporarily staying in the territory of the Republic of Kazakhstan in accordance with the terms of the international treaty ratified by the Republic of Kazakhstan.
Refund procedure
To get a refund, the payer submits an application through the “electronic government” portal or on paper to the State Corporation. When submitting, a statement of consent to the refund of amounts from the person in whose favor the deductions and (or) contributions were made is also attached.
The State Corporation checks the documents, confirms the payment and sends an electronic application to the Saqtandyrý information system, after which the information is transferred to the information system of the Ministry of Labor and Social Protection of Kazakhstan.
Application review periods:
- 10 working days – for applications through the portal,
- 15 working days – for paper applications (including 5 days for the corporation, 7 days for the government agency, 3 days for the transfer of funds).
After the refund is approved, the money is received in the payer’s bank account within three working days.
The order comes into force on March 31, 2025.
