On compulsory social health insurance (OSMS)

Unofficial English summary prepared for informational purposes. Official source: Әділет / adilet.zan.kz. Version checked: 2026-06-20. This is a reference card; in case of discrepancies, the official Kazakh and Russian texts prevail.

Metadata


Act number	№ 405-V
Act type	Law of the RK
Authority	Parliament of the RK
Adoption date	16.11.2015
Last amended	18.07.2025
Status	In force
Әділет identifier	Z1500000405

Scope and relevance

The law creates the OSMS system, accumulating deductions and contributions in the Social Health Insurance Fund. It is a social-insurance system (not commercial insurance), important as a model of risk pooling at the population level.

Official source

Official source: Adilet / https://adilet.zan.kz/rus/docs/Z1500000405 The relevance of the editorial office has been verified: 2026-06-20.

Footnote: RCPI note! For the procedure for enacting this Law, see Article 41 Attention users! For ease of use, RCPI has created a TABLE OF CONTENTS. Note FROM! Throughout the text, the words “information system”, “information systems”, “information systems”, “information system”, “information systems”, “information systems”, “information system”, “electronic information resources”, “electronic information resources”, “electronic information resources” are intended to be replaced, respectively, with the words “digital system”, “digital systems”, “digital systems”, “digital system”, “digital systems”, “digital systems”, “digital system”, “digital resources”, “digital resources”, “digital resources” in accordance with the Law of the Republic of Kazakhstan dated 01/09/2026 No. 256-VIII (shall be enforced six months after the date of its first official publication). Footnote. Throughout the text, the words “oralmans” and “oralmans” are replaced, respectively, by the words “kandasy” and “kandasov” by the Law of the Republic of Kazakhstan dated 05.13.2020 No. 327-VI (to be enforced from 01.01.2021).

This Law regulates social relations arising in the system of compulsory social health insurance in order to implement the constitutional right of citizens to health care.

Chapter 1. GENERAL PROVISIONS

Article 1. Basic concepts used in this Law

This Law uses the following basic concepts:

State Corporation “Government for Citizens” (hereinafter referred to as the State Corporation) is a legal entity created by a decision of the Government of the Republic of Kazakhstan to provide public services in accordance with the legislation of the Republic of Kazakhstan, organize work on accepting applications for the provision of public services and issuing their results to the service recipient on the “one window” principle, ensuring the provision of public services in electronic form;

1-1) contributions - money paid by employers at their own expense to the social health insurance fund, giving the right to consumers of medical services for whom contributions were paid to receive medical care in the compulsory social health insurance system;

2) payers of deductions and (or) contributions (hereinafter referred to as payers) - persons who calculate, withhold, transfer, pay deductions and (or) contributions to the social health insurance fund in the manner established by this Law;

3) the social health insurance fund (hereinafter referred to as the fund) is a non-profit organization that accumulates deductions and contributions, as well as purchases and pays for the services of healthcare entities providing medical care in the volumes and on the conditions stipulated by the contract for the purchase of medical services, and other functions determined by the laws of the Republic of Kazakhstan;

4) authorized body in the field of healthcare (hereinafter referred to as the authorized body) - the central executive body that carries out management and intersectoral coordination in the field of protecting the health of citizens of the Republic of Kazakhstan, medical and pharmaceutical science, medical and pharmaceutical education, sanitary and epidemiological well-being of the population, circulation of medicines and medical devices, quality of medical services (assistance);

5) healthcare entities – healthcare organizations, as well as individuals engaged in private medical practice and pharmaceutical activities;

6) procurement of services from healthcare entities - planning, selection, conclusion and execution of contracts for the purchase of medical services;

7) contributions - money paid to the fund by the payers of contributions specified in paragraph 2 of Article 14 of this Law, and giving the right to consumers of medical services to receive medical care in the compulsory social health insurance system;

7-1) a person engaged in private practice - a private notary, a private bailiff, a lawyer, a professional mediator;

7-2) investment income - the increase in the fund’s assets in monetary terms, obtained as a result of their investment;

8) assets of the fund - deductions and contributions, penalties received for late payment of deductions and (or) contributions, investment income, minus commission fees for ensuring the activities of the fund, as well as other income to the fund not prohibited by the legislation of the Republic of Kazakhstan;

9) the joint commission on the quality of medical services (hereinafter referred to as the joint commission) is a consultative and advisory body under the authorized body, created to develop recommendations for improving clinical protocols, standards of medical education, drug supply, standards for the quality control system and accessibility of healthcare services;

10) contract for the purchase of medical services (hereinafter referred to as the contract for the purchase of services) - an agreement in writing between the fund and the healthcare entity, providing for the provision of medical care within the framework of the guaranteed volume of free medical care and (or) in the system of compulsory social health insurance;

11) consumer of medical services - an individual who, in accordance with this Law, has the right to receive medical care in the system of compulsory social health insurance;

12) compulsory social health insurance - a set of legal, economic and organizational measures to provide medical care to consumers of medical services at the expense of the assets of the social health insurance fund;

13) system of compulsory social health insurance - a set of norms and rules established by the state regulating relations between participants in the system of compulsory social health insurance;

14) medical care in the system of compulsory social health insurance - the volume of medical care provided to consumers of medical services at the expense of the assets of the social health insurance fund;

Article 2. Scope of this Law

Footnote: 1. Excluded by the Law of the Republic of Kazakhstan dated June 30, 2017 No. 80-VI (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

2. Foreigners and stateless persons permanently residing on the territory of the Republic of Kazakhstan, as well as candidates, enjoy the rights and bear responsibilities in the system of compulsory social health insurance on an equal basis with citizens of the Republic of Kazakhstan, unless otherwise provided by this Law.

3. Foreigners and members of their families temporarily staying on the territory of the Republic of Kazakhstan in accordance with the terms of an international treaty ratified by the Republic of Kazakhstan, enjoy the rights and bear responsibilities in the system of compulsory social health insurance on an equal basis with citizens of the Republic of Kazakhstan, unless otherwise provided by laws or international treaties.

Family members of foreigners are the spouse and children living together.

The legislation of the Republic of Kazakhstan on compulsory social health insurance is based on the Constitution of the Republic of Kazakhstan and consists of this Law and other regulatory legal acts of the Republic of Kazakhstan.

2. If an international treaty ratified by the Republic of Kazakhstan establishes rules other than those contained in this Law, then the rules of the international treaty apply.

3. Legal relations regulated by the legislation of the Republic of Kazakhstan on compulsory social health insurance are not subject to the legislation of the Republic of Kazakhstan on insurance and insurance activities.

Compulsory social health insurance is based on the principles:

compliance and execution of the legislation of the Republic of Kazakhstan on compulsory social health insurance;
the obligation to pay deductions and (or) contributions;
joint responsibility of the state, employers and citizens for health protection;
accessibility and quality of medical care provided;
use of the fund’s assets exclusively for the provision of medical care in the system of compulsory social health insurance;
publicity of the fund’s activities.

7) priority of self-payment of contributions over state participation in the compulsory social health insurance system;

8) balanced participation of the state, employers and citizens in the financing of the compulsory social health insurance system;

9) return of funds from healthcare entities in case of non-fulfillment or improper fulfillment of obligations under the contract for the purchase of services.

return of funds from healthcare entities in case of non-fulfillment or improper fulfillment of obligations under the contract for the purchase of services.

The right to medical care in the system of compulsory social health insurance are persons for whom deductions and (or) contributions to the fund were paid, as well as those exempt from paying contributions to the fund in accordance with paragraph 7 of Article 28 of this Law.

2. In case of non-payment of deductions and (or) contributions, persons receive medical care in the compulsory social health insurance system for no more than three months from the date of termination of payment of such deductions and (or) contributions. This right does not relieve persons from the obligation to pay contributions to the fund for the unpaid period.

Persons who have continuously paid contributions and (or) contributions were paid for them for sixty months (with the exception of persons specified in paragraph 1 of Article 26 and paragraph 1 of Article 26-1 of this Law), in case of non-payment of contributions and (or) contributions, retain the right to receive medical care in the compulsory social health insurance system for a period of no more than six months from the date of termination of payment of contributions and (or) contributions. This right does not relieve persons from the obligation to pay contributions for the unpaid period.

3. Persons, with the exception of persons provided for in subparagraph 9) of part one of paragraph 2 of Article 14 of this Law, for whom deductions and (or) contributions to the fund have not been paid, in order to acquire the right to medical care in the compulsory social health insurance system, are required to pay contributions to the fund for the unpaid period, but not more than twelve months preceding the date of payment, in the amount of 5 percent of the minimum wage established for the current financial year by the law on the republican budget, for every month.

It is not included in the calculated unpaid period if the period when calculating the unpaid period covers the moment:

arising before January 1, 2020;
receipt of income during the period of labor activity related to the list of types of activities for which an adjustment coefficient of 0 is established to the rates of taxes and social payments, approved by the Government of the Republic of Kazakhstan, or in which the employer did not calculate and (or) pay contributions and (or) contributions for compulsory social health insurance in accordance with the provisions of legal acts adopted to ensure the economic security of the country during crisis situations that create or may create a threat to the life and health of the population, in in accordance with the acts of the Government of the Republic of Kazakhstan.

3) arising before July 1, 2023 for persons provided for in subparagraph 11) of part one of paragraph 2 of Article 14 of this Law.

3-2. Persons provided for in subparagraph 9) of part one of paragraph 2 of Article 14 of this Law who have not paid contributions to the fund, in order to acquire the right to medical care in the compulsory social health insurance system, pay contributions to the fund in one of the following ways:

for a period of twelve months following the date of payment, in the amount of 5 percent of the minimum wage established for the current financial year by the law on the republican budget, for each month;

2) for the unpaid period, but not more than twelve months preceding the date of payment, in the amount of 5 percent of the minimum wage established for the current financial year by the law on the republican budget, for each month.

4. Persons for whom deductions and (or) contributions to the fund have not been received or who have not paid contributions to the fund are provided with a guaranteed volume of free medical care in accordance with the Code of the Republic of Kazakhstan “On the Health of the People and the Health Care System”.

Footnote: 1. Excluded by the Law of the Republic of Kazakhstan dated 07.07.2020 No. 361-VI (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

2. Citizens for whom deductions and (or) contributions to the fund were paid, as well as those exempt from paying contributions to the fund in accordance with paragraph 7 of Article 28 of this Law, have the right to choose a medical organization that provides inpatient care in the compulsory social health insurance system in cases of receiving planned medical care.

3. The right to choose a medical organization in the compulsory social health insurance system arises for citizens for whom deductions and (or) contributions to the fund were paid, as well as those exempt from paying contributions to the fund in accordance with paragraph 7 of Article 28 of this Law, from the moment they acquired the right to medical care in the compulsory social health insurance system.

Types of medical care and activities, provision of medicines, medical devices and specialized food products in the compulsory social health insurance system are provided in accordance with the Code of the Republic of Kazakhstan “On the health of the people and the healthcare system”.

The state guarantees the safety of the fund’s assets and budget funds allocated to the fund for the guaranteed volume of free medical care.

2. The safety of the fund’s assets and budgetary funds allocated to the fund for the guaranteed volume of free medical care is ensured through:

regulating the activities of the fund by establishing norms and limits to ensure the financial stability of the fund;
carrying out investment activities through the National Bank of the Republic of Kazakhstan, with the exception of budget funds allocated for the guaranteed volume of free medical care;
accounting for all operations on investment management of the fund’s assets in the National Bank of the Republic of Kazakhstan;
maintaining separate records of the fund’s own funds and assets;
conducting an annual independent audit;
submission by the fund of regular financial statements in the manner established by the legislation of the Republic of Kazakhstan on accounting and financial reporting;
determining the list of financial instruments for investing the fund’s assets.

State regulation of the compulsory social health insurance system is carried out by:

Government of the Republic of Kazakhstan;
authorized body;
local executive bodies of regions, cities of republican significance and the capital.

Article 10. Competence of the Government of the Republic of Kazakhstan

Government of the Republic of Kazakhstan:

approves the list of medical care in the system of compulsory social health insurance;
makes decisions on the creation, reorganization or liquidation of the fund in the manner prescribed by the laws of the Republic of Kazakhstan;

4-1) establishes the maximum interest rate of the fund’s commission;

5-2) determines the list of government bodies responsible for providing data on the categories of persons specified in paragraph 1 of Article 26 and paragraph 1 of Article 26-1 of this Law, and on foreigners temporarily staying in the territory of the Republic of Kazakhstan and being labor migrants, as well as members of their families from member states of the Eurasian Economic Union to the State Corporation for further transfer to the information system of compulsory social health insurance;

Article 11. Competence of the authorized body

Authorized body:

determines the procedure and terms for calculating (withholding) and transferring deductions and (or) contributions for compulsory social health insurance;

2-1) determines the procedure and methodology for the formation of tariffs for medical services in the system of compulsory social health insurance;

determines the size of the fund’s reserve to cover unforeseen expenses;

3-1) determines the procedure for the formation and use of the fund reserve to cover unforeseen expenses;

determines the norms and limits that ensure the financial stability of the fund;
forms a proposal to establish a maximum interest rate for the fund’s commission on the fund’s assets, allocated to ensure the activities of the fund;

5-1) annually establishes the interest rate of the fund’s commission within the limits established by the Government of the Republic of Kazakhstan;

5-2) approves the rules for charging commissions by the fund;

approves the forms and deadlines for the fund to submit reports on funds for the provision of medical care;
carries out analysis, assessment and control of the financial stability of the fund;
carries out internal control of the fund’s activities in the manner established by the laws of the Republic of Kazakhstan;
has the right to receive information about the activities of the fund, as well as information from government bodies and organizations necessary to carry out its control functions;

10-1) determines, in agreement with the National Bank of the Republic of Kazakhstan, central authorized bodies for state and budget planning, a list of financial instruments for investing the fund’s assets;

exercises other powers provided for by this Law, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

Article 12. Competence of local executive bodies of regions, cities of republican significance and the capital

Local executive bodies of regions, cities of republican significance and the capital:

ensure the implementation of the rights of citizens of the Republic of Kazakhstan, candidates, as well as foreigners and stateless persons permanently residing in the territory of the Republic of Kazakhstan, to medical care in the system of compulsory social health insurance;
ensure planning of medical care in the system of compulsory social health insurance;
pay for travel within the country for certain categories of citizens according to the list determined by local representative bodies of regions, cities of republican significance and the capital, traveling outside the locality of permanent residence to receive high-tech medical services as part of medical care in the compulsory social health insurance system;
exercise in the interests of local government administration other powers assigned to local executive bodies by the legislation of the Republic of Kazakhstan.

Participants in the compulsory social health insurance system are:

payers;
consumers of medical services;
healthcare subjects;
authorized body;
National Bank of the Republic of Kazakhstan;
fund;
State corporation;
other authorized bodies.

Article 14. Payers

Payers of contributions are employers, including foreign legal entities operating in the Republic of Kazakhstan through a permanent establishment, as well as branches, representative offices of foreign legal entities, calculating (withholding) and transferring contributions and contributions to the fund in the manner established by Chapter 6 of this Law, and employers applying special tax regimes and paying contributions to the fund within the framework of a single payment established by Article 820 Tax Code of the Republic of Kazakhstan.

2. Payers of contributions are:

state;
employees, including government and civil servants, with the exception of military personnel, law enforcement officers, special government agencies, and civil protection agencies;

2-1) persons who are employees of micro- and small-business entities that apply special tax regimes and pay contributions to the fund within the framework of a single payment established by Article 820 of the Tax Code of the Republic of Kazakhstan.

The procedure for payment, transfer and distribution, as well as the return of a single payment is determined by the authorized state body in the field of social security in agreement with the National Bank of the Republic of Kazakhstan, as well as the authorized state body in charge of ensuring the receipt of taxes and payments to the budget, and authorized state bodies for state planning, in the field of healthcare and the field of digital development;

individual entrepreneurs, with the exception of the persons specified in subparagraph 3-1) of this paragraph;

3-1) individuals applying a special tax regime for self-employed people in accordance with the Tax Code of the Republic of Kazakhstan;

persons engaged in private practice;
individuals receiving income under civil contracts concluded with a tax agent in accordance with the legislation of the Republic of Kazakhstan (hereinafter referred to as individuals receiving income under civil contracts);
persons who independently pay contributions, including citizens of the Republic of Kazakhstan who have left the Republic of Kazakhstan (hereinafter referred to as independent payers), with the exception of persons indicated:

in subparagraphs 2), 8) and 10) of part one of this paragraph;

in subparagraph 3) of part one of this paragraph, except for those who suspended the submission of tax reporting or were recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan;

in subparagraph 4) of part one of this paragraph, except for those who have suspended the submission of tax reports in accordance with the tax legislation of the Republic of Kazakhstan, as well as citizens of the Republic of Kazakhstan who have left for permanent residence outside the Republic of Kazakhstan in the manner established by the legislation of the Republic of Kazakhstan, and citizens for whom deductions and (or) contributions are paid in the Republic of Kazakhstan;

11) individual assistants.

Payers of contributions are not foreigners and stateless persons, with the exception of persons permanently residing on the territory of the Republic of Kazakhstan, and kandas, unless otherwise provided by international treaties ratified by the Republic of Kazakhstan.

3. Calculation (withholding) and transfer of contributions of employees, including state and civil servants, to the fund are carried out by employers at the expense of the income of employees, including state and civil servants.

4. Calculation (withholding) and transfer of contributions from individuals receiving income under civil contracts to the fund are carried out at the expense of the income of such individuals by tax agents determined by the tax legislation of the Republic of Kazakhstan (hereinafter referred to as the tax agent).

4-1. The calculation and transfer of contributions from persons engaged in private practice, individual entrepreneurs, and independent payers are carried out independently or by a third party in their favor.

4-2. Calculation (withholding) and transfer of contributions of individual assistants are carried out by local executive bodies or other legal entities when paying them income.

4-3. The withholding and transfer of contributions for individuals who apply a special tax regime for the self-employed in accordance with the Tax Code of the Republic of Kazakhstan and who are performers in accordance with the Social Code of the Republic of Kazakhstan are carried out by the operator of the Internet platform determined by the Social Code of the Republic of Kazakhstan.

5. Payers have the right:

for the return of erroneously paid amounts of deductions and (or) contributions, and (or) penalties for late and (or) incomplete payment of deductions and (or) contributions;

1-1) for the return of overpaid amounts of deductions and (or) contributions, provided there is no debt for the previous period;

request and receive free of charge from the fund the necessary information about the transferred amounts of deductions and (or) contributions;
to exercise other rights provided for by this Law.

6. Payers (except for the persons specified in subparagraphs 2), 8), 9), 10) and 11) of part one of paragraph 2 of this article) are obliged to:

timely and in full calculate (withhold) and transfer deductions and (or) contributions, as well as penalties for late and (or) incomplete payment of deductions and (or) contributions;

2) independently calculate and recalculate the amounts of deductions and (or) contributions paid to the fund.

7. Local executive bodies or other legal entities, when paying income to individual assistants, are required to notify them of withheld and transferred contributions for compulsory social health insurance.

8. Employers monthly, no later than the 25th day of the month following the reporting month, submit to the fund lists of employees who received income during the period of labor activity related to the list of activities for which an adjustment factor of 0 is established to the rates of taxes and social payments approved by the Government of the Republic of Kazakhstan, or for whom deductions and (or) contributions for compulsory social health insurance are not calculated and (or) paid in accordance with the provisions of legal acts adopted for ensuring the economic security of the country during crisis situations that create or may create a threat to the life and health of the population, in accordance with the acts of the Government of the Republic of Kazakhstan.

Article 15. Consumers of medical services

Consumers of medical services have the right to:

receiving timely and high-quality medical care;
selection of a medical organization in the system of compulsory social health insurance in accordance with this Law.

2. Consumers of medical services enjoy the rights of patients provided for by the Code of the Republic of Kazakhstan “On the health of the people and the healthcare system”.

3. Consumers of medical services bear the responsibilities provided for in Articles 80 and 82 of the Code of the Republic of Kazakhstan “On the health of the people and the healthcare system”, as well as other responsibilities provided for by the laws of the Republic of Kazakhstan.

Article 16. Healthcare subjects

Healthcare entities, when providing medical care in the system of compulsory social health insurance, have the right:

in agreement with the fund, enter into agreements with other healthcare entities to fulfill obligations under the contract for the purchase of services;

2) to contact the fund to clarify the terms of the contract for the purchase of services.

2. Healthcare entities, when providing medical care in the system of compulsory social health insurance, are required to provide:

timeliness, reliability and correctness of entering data into information systems and electronic information resources of the compulsory social health insurance system;

2) access to information systems and electronic information resources of the compulsory social health insurance system;

3) provision, at the request of the fund, of information and documentation necessary to monitor the fulfillment of the terms of the contract for the purchase of services;

3-1) in the absence of information in the public domain, providing, at the request of the consumer of medical services, information on the availability of permits and sanitary-epidemiological reports confirming compliance with the requirements for organizations providing medical services;

3-2) access of the fund to information on the expenses of healthcare entities within the guaranteed volume of free medical care and (or) medical care in the system of compulsory social health insurance in the manner determined by the authorized body;

4) at the request of the fund, access to a medical organization providing medical care to monitor compliance with the terms of the contract for the purchase of services.

4-1) return of funds from healthcare entities to the fund in case of non-fulfillment or improper fulfillment of obligations under the contract for the purchase of services in the manner determined by the authorized body.

3. Healthcare entities, when providing medical care in the system of compulsory social health insurance, bear the responsibilities provided for by the Code of the Republic of Kazakhstan “On the health of the people and the healthcare system”, as well as other responsibilities provided for by the laws of the Republic of Kazakhstan.

Article 17. State corporation

The state corporation in the system of compulsory social health insurance carries out the following types of activities related to the state monopoly:

processes and transfers deductions, contributions and (or) penalties for late and (or) incomplete payment of deductions and (or) contributions from payers, operators of Internet platforms recognized as a tax agent in accordance with the Tax Code of the Republic of Kazakhstan, to the fund within three banking days;
returns excessively (erroneously) credited amounts of deductions, contributions and (or) penalties for late and (or) incomplete payment of deductions and (or) contributions to payers in the manner determined by the authorized body;

2-1) returns to the payer of a single payment, operators of Internet platforms, recognized as a tax agent in accordance with the Tax Code of the Republic of Kazakhstan, an amount exceeding the amount of contributions and deductions to the fund established by paragraph 2-2 of Article 27 and paragraph 5-2 of Article 28 of this Law, in the manner determined by the authorized state body in the field of social security in agreement with the National Bank of the Republic of Kazakhstan, as well as the authorized state body exercising management in the field of ensuring tax revenues and payments to the budget, and by authorized government bodies for state planning, in the field of healthcare and the field of digital development;

3) transfers overpaid (erroneously) paid amounts of deductions and (or) contributions to payers within three banking days from the date of transfer of these funds from the fund to the account of the State Corporation;

4) forms a monthly need and sends to the authorized body applications for the need for funds from the republican budget for state contributions to compulsory social health insurance for the persons specified in paragraph 1 of Article 26 of this Law.

4-1) forms a monthly need and sends to local executive bodies of regions, cities of republican significance and the capital applications for the need for local budget funds for state contributions to compulsory social health insurance for the persons specified in subparagraph 1) of paragraph 1 of Article 26-1 of this Law.

2. The state corporation in the system of compulsory social health insurance carries out the following types of activities technologically related to the state monopoly:

updates the database of individuals for whom deductions and (or) contributions have been paid, and the payment of contributions by the state is also provided for;

2) carries out personalized accounting of deductions and (or) contributions on the basis of individual identification numbers and reconciliation of receipts of deductions and (or) contributions on the basis of the information system of the authorized state body for labor with the information systems of state bodies and state revenue bodies through the integration of information systems;

3) submits to the authorized state body that carries out management in the field of ensuring the receipt of taxes and other obligatory payments to the budget, registers of received and returned deductions and contributions of payers;

4) provides information services to participants in the compulsory social health insurance system in accordance with the types of activities of the State Corporation, taking into account the requirements of the legislation of the Republic of Kazakhstan to ensure the confidentiality of information on the status and movement of deductions and (or) contributions;

5) provides information from information systems in the compulsory social health insurance system to the fund;

6) ensures the confidentiality of information about the status and movement of deductions and (or) contributions, except for cases provided for by the laws of the Republic of Kazakhstan;

7) gives the necessary explanations on the issues of transfer, payment, return of overpaid (erroneously) paid amounts of deductions and (or) contributions;

8) generates and transmits to the fund documents for the return of overpaid (erroneously) paid amounts of deductions and (or) contributions;

9) provides, on a “one-window” principle, the provision of public services to update the social status of persons for whom contributions are paid by the state.

Central executive bodies and state bodies directly subordinate and accountable to the President of the Republic of Kazakhstan, with the exception of the National Bank of the Republic of Kazakhstan, provide access to the State Corporation, within its competence, to information systems under their jurisdiction, taking into account compliance with the requirements provided for by the legislation of the Republic of Kazakhstan on informatization and state secrets.

The state corporation is obliged to create the necessary conditions to ensure the protection of information received as part of the implementation of part one of this paragraph in accordance with the requirements provided for by the legislation of the Republic of Kazakhstan on informatization and state secrets.

Access and use by the State Corporation of information from information systems of state bodies is ensured in the manner determined by the joint regulatory legal act of authorized state bodies.

4. The state corporation interacts with the fund on issues of accounting, transfer, return of deductions and (or) contributions.

5. Prices for goods (works, services) produced and (or) sold by the State Corporation are established by the authorized body, determined by the decision of the Government of the Republic of Kazakhstan from among the central government bodies, in agreement with the authorized body and the antimonopoly body.

Article 18. Status and assets of the fund

The Fund is a non-profit organization in the legal form of a joint stock company, the sole founder and shareholder of which is the Government of the Republic of Kazakhstan.

2. The bodies of the fund are:

the supreme body is the sole shareholder;
governing body – board of directors;
executive body – board;
other bodies in accordance with the charter of the fund.

3. The Fund creates an internal audit service.

4. The assets of the fund are formed from:

deductions, contributions, penalties received for late payment of deductions and (or) contributions, investment income minus commission fees to ensure the activities of the fund;

1-1) budget funds allocated to pay for the services of healthcare entities to provide medical care in the system of compulsory social health insurance to military personnel, employees of special state and law enforcement agencies, civil protection agencies;

other income to the fund not prohibited by the legislation of the Republic of Kazakhstan.

5. The assets of the fund are accumulated in a current account opened with the National Bank of the Republic of Kazakhstan and can be used exclusively for the following purposes:

transfers to the fund’s cash control account opened in the state treasury for further payment of services to healthcare entities;
placement in financial instruments;
return of overpaid amounts of deductions and (or) contributions, other erroneously credited funds.

5-1. Budgetary funds allocated to the fund for the guaranteed volume of free medical care are credited to a cash control account opened in the state treasury.

State contributions to compulsory social health insurance for persons specified in paragraph 1 of Article 26, paragraph 1 of Article 26-1 of this Law, and transfers to pay for the services of healthcare entities to provide medical care in the system of compulsory social health insurance to military personnel, employees of special state and law enforcement agencies, civil protection authorities are credited to a current account opened with the National Bank of the Republic of Kazakhstan.

6. The assets of the fund and budget funds allocated for the guaranteed volume of free medical care cannot be:

the subject of the pledge;

2) collected at the request of creditors;

3) the subject of seizure or other encumbrance of property;

4) collected by collection order for the obligations of the fund and third parties;

5) transferred to trust management, except for the cases provided for in Article 21 of this Law;

6) the subject of ensuring the fulfillment of a tax obligation that was not fulfilled on time.

Article 19. Activities of the fund

The fund carries out its activities at the expense of commissions received from the assets of the fund, minus income from investment activities. Commission remuneration is not the subject of the fulfillment of obligations by the fund for the provision of services within the guaranteed volume of free medical care and (or) in the compulsory social health insurance system arising from the contract for the purchase of services, as well as overpaid obligations within the guaranteed volume of free medical care.

2. The fund’s own funds (property) are formed and consist of the fund’s authorized capital, commissions and other income to the fund not prohibited by the legislation of the Republic of Kazakhstan.

3. The Fund carries out the following types of activities related to the state monopoly:

accumulation of deductions and contributions;
payment for services of healthcare entities to provide medical care in the system of compulsory social health insurance;
other types of activities in accordance with the Code of the Republic of Kazakhstan “On the health of the people and the healthcare system”.

4. The Fund carries out the following types of activities technologically related to the state monopoly:

maintaining records of consumers of medical services within the framework of compulsory social health insurance;
maintaining records of healthcare entities providing medical care in the system of compulsory social health insurance;
creation and development of an information system and electronic information resources of the compulsory social health insurance system.

5. Prices for goods (work, services) produced and (or) sold by a state monopoly entity are established by the authorized body in agreement with the antimonopoly body.

6. To the extent not regulated by this Law, the legislation of the Republic of Kazakhstan on joint-stock companies is applied to the activities of the fund.

Article 20. Rights and obligations of the fund

The Foundation has the right:

receive a commission from the fund’s assets to carry out its own activities;
request and receive information and documentation from participants in the compulsory social health insurance system necessary to monitor the implementation of the terms of the contract for the purchase of services;
monitor the fulfillment of the terms of the contract for the purchase of services by visiting the healthcare entity providing medical care;
create branches and representative offices on the territory of the Republic of Kazakhstan in the manner established by the legislation of the Republic of Kazakhstan;
develop proposals for the formation of a list of medical care in the system of compulsory social health insurance and the size of tariffs for medical services provided as part of medical care in the system of compulsory social health insurance;
conduct advisory and explanatory work among the population and healthcare organizations on issues of compulsory social health insurance;
exercise other rights provided for by the legislation of the Republic of Kazakhstan.

2. The Foundation is obliged:

accumulate deductions and contributions for compulsory social health insurance;
ensure timely payment for services of healthcare entities under the terms of the contract for the purchase of services;
place temporarily free funds of the fund in financial instruments through the National Bank of the Republic of Kazakhstan;

3-1) in case of detection of facts of carrying out medical activities without permits (licenses, annexes to the license), apply a penalty to the healthcare entity with which the contract for the purchase of services was concluded in the amount of 10 percent of the amount of the concluded contract for the purchase of services;

ensure the conduct of an annual independent audit;
refund overpaid (erroneously) amounts of deductions, contributions and (or) penalties for late and (or) incomplete payment of deductions and (or) contributions;
create a reserve to cover unforeseen expenses in the manner determined by the Government of the Republic of Kazakhstan;
plan the costs of medical care in the system of compulsory social health insurance;
monitor the fulfillment by healthcare entities of contractual obligations regarding the quality and volume of medical care provided to consumers of medical services;
consider complaints and appeals from citizens and healthcare organizations regarding the provision of medical care in the system of compulsory social health insurance;

9-1) formulate monthly needs and send to local executive bodies of regions, cities of republican significance and the capital applications about the need for local budget funds for state contributions to compulsory social health insurance for the persons specified in subparagraph 2) of paragraph 1 of Article 26-1 of this Law;

9-2) publish quarterly on your official Internet resource:

the amount of funds received during the reporting period;

information on funds allocated for types of medical care within the framework of the guaranteed volume of free medical care and medical care in the system of compulsory social health insurance, indicating the amounts;

information about funds paid to medical organizations for services provided;

information about the administrative expenses of the fund;

9-3) take measures to return funds from healthcare entities in case of non-fulfillment or improper fulfillment of obligations under the contract for the purchase of services;

10) perform other duties in accordance with the laws of the Republic of Kazakhstan.

3. The Foundation has no right:

dispose of the assets of the fund, except for the cases provided for by this Law;

2) engage in entrepreneurial and other activities not provided for by the laws of the Republic of Kazakhstan.

Article 21. Investment activities of the fund

The fund carries out investment activities by placing the fund’s assets in financial instruments through the National Bank of the Republic of Kazakhstan on the basis of a trust management agreement concluded between the fund and the National Bank of the Republic of Kazakhstan.

2. The National Bank of the Republic of Kazakhstan keeps records of all operations for the accumulation and placement of the fund’s assets, receipt of investment income and submits a quarterly report to the fund on the status of accounts and investment activities in accordance with the concluded trust management agreement.

Article 22. Accounting and reporting

The Fund maintains accounting records, prepares and presents financial statements for its own funds in the manner established by the legislation of the Republic of Kazakhstan on accounting and financial reporting.

2. For funds to pay for the services of healthcare entities to provide medical care in the system of compulsory social health insurance and within the framework of the guaranteed volume of free medical care, the fund:

maintains accounting records in the manner established by the legislation of the Republic of Kazakhstan on accounting and financial reporting;

compiles and submits reports in the manner established by the legislation of the Republic of Kazakhstan in the field of social health insurance.

Article 23. Audit of the fund

The audit of the financial statements of the fund and reporting on funds for the provision of medical care is carried out in accordance with the legislation of the Republic of Kazakhstan on auditing activities.

Article 24. Requirements for management employees of the fund

The managing employees of the fund are the first head of the executive body and his deputies.

2. The following requirements are established for the fund’s management employees:

presence of higher professional (medical or financial-economic) education;

having at least five years of experience in leadership positions directly related to professional activities in the securities market and in organizations operating in the financial market, or at least five years of experience in leadership positions in entities of the quasi-public sector, or at least ten years of experience in public service, including at least five years in leadership positions in government bodies, or at least five years of experience in leadership positions in the field of healthcare.

3. The manager of the fund cannot be a person:

has previously committed a corruption offence;
who was previously the first head, deputy first head, chief accountant of a legal entity that was declared bankrupt or subjected to reorganization, conservation, forced liquidation during the period that this person was in the position of first head, deputy first head, chief accountant of this legal entity.

Article 25. Sources of financing

The sources of financing for the compulsory social health insurance system are:

deductions, contributions, penalties received for late payment of deductions and (or) contributions, and investment income;
other receipts not prohibited by the legislation of the Republic of Kazakhstan.

Footnote: Footnote. The title of Article 26 as amended by the Law of the Republic of Kazakhstan dated July 14, 2025 No. 206-VIII (shall be enforced from January 1, 2026).

State contributions from the republican budget for compulsory social health insurance are paid monthly during the first five working days of the current month in the manner determined by the budget legislation of the Republic of Kazakhstan for the following persons:

children;
unemployed pregnant women;
a non-working person (one of the child’s legal representatives) raising a child (children) until he (they) reaches the age of three years, with the exception of persons provided for in subparagraph 5) of this paragraph;
persons on leave in connection with pregnancy and childbirth, adoption of a newborn child (children), to care for a child (children) until he (them) reaches the age of three years;
non-working recipients of state benefits assigned and paid to the mother or father, adoptive parent (adoptive parent), guardian (trustee) raising a child with a disability (children with disabilities);

6-1) non-working recipients of state benefits for persons caring for a person with a disability of the first group;

recipients of pension payments, including veterans of the Great Patriotic War;
persons serving sentences based on a court verdict in institutions of the criminal-executive (penitentiary) system (with the exception of minimum security institutions);
persons held in pre-trial detention centers, as well as non-working persons to whom a preventive measure in the form of house arrest has been applied;
non-working cables;
mothers of many children who were awarded the “Altyn alka”, “Kumis alka” pendants or who previously received the title “Mother Heroine”, as well as those awarded the Order of “Maternal Glory” I and II degrees;
persons with disabilities;
persons studying full-time in organizations of secondary, technical and vocational, post-secondary, higher education, as well as postgraduate education;
unemployed recipients of state targeted social assistance.

For the purposes of this paragraph, non-working persons mean persons who do not carry out entrepreneurial or labor activities and do not have income.

2. State contributions from the republican budget for compulsory social health insurance, subject to payment to the fund, are established in the following amounts:

from January 1, 2020 – 1.4 percent of the object of calculation of state contributions;

from January 1, 2021 – 1.6 percent of the object of calculation of state contributions;

from January 1, 2022 – 1.7 percent of the object of calculation of state contributions;

from January 1, 2023 – 1.8 percent of the object of calculation of state contributions;

from January 1, 2024 – 1.9 percent of the object of calculation of state contributions;

from January 1, 2025 – 2 percent of the object of calculation of state contributions;

from January 1, 2027 – 2.2 percent of the object of calculation of state contributions;

from January 1, 2029 – 2.7 percent of the object of calculation of state contributions;

from January 1, 2031 – 3.2 percent of the object of calculation of state contributions;

from January 1, 2033 – 3.7 percent of the object of calculation of state contributions;

from January 1, 2035 – 4.2 percent of the object of calculation of state contributions;

from January 1, 2037 - 4.7 percent of the object of calculation of state contributions.

At the same time, the amount of state contributions from the republican budget is established annually for the corresponding financial year by the law on the republican budget.

3. The object of calculation of state contributions from the republican budget is the average monthly salary preceding two years of the current financial year, determined by the authorized body in the field of state statistics.

5. The fund, in the presence of supporting documents, assigns the status of a consumer of medical services in the compulsory social health insurance system in the fund’s information system to the persons specified in paragraph 1 of this article, before paying state contributions from the republican budget for one month.

State contributions from local budget funds for compulsory social health insurance are paid for:

persons registered as unemployed, with the exception of persons employed in subsidized jobs or sent to vocational training at the employer’s workplace;

2) non-working persons who have not made mandatory pension contributions during the last three months and who relate to a crisis or emergency level of social well-being in accordance with the legislation of the Republic of Kazakhstan on social protection, with the exception of persons specified in paragraph 1 of Article 26 of this Law.

For the purposes of this subparagraph, non-working persons mean persons who do not carry out entrepreneurial or labor activities and do not have income.

2. Contributions for the persons specified in subparagraph 1) of paragraph 1 of this article are paid monthly during the first five working days of the current month in the manner determined by the budget legislation of the Republic of Kazakhstan.

Contributions for the persons specified in subparagraph 2) of paragraph 1 of this article are paid until the end of the current calendar year on a monthly basis during the first ten working days of the month following the month in which the date of application of such persons for medical care in the compulsory social health insurance system falls, in the manner determined by the budget legislation of the Republic of Kazakhstan.

3. State contributions from local budget funds for compulsory social health insurance, subject to payment to the fund, are established in the amount of 2 percent of the object of calculating state contributions.

4. The object of calculation of state contributions from local budget funds is the average monthly salary in the corresponding region of the Republic of Kazakhstan, preceding two years of the current financial year, determined by the authorized body in the field of state statistics.

Employers’ contributions payable to the fund are set in the amount of:

from July 1, 2017 – 1 percent of the object of calculation of deductions;

from January 1, 2018 – 1.5 percent of the object of calculation of deductions;

from January 1, 2020 – 2 percent of the object of calculation of deductions;

from January 1, 2022 – 3 percent of the object of calculation of deductions.

1-1. For single payment payers, the amount of deductions from the single payment rate established by paragraph 1 of Article 822 of the Tax Code of the Republic of Kazakhstan is from:

January 1, 2023 – 15.0 percent

January 1, 2024 – 13.95 percent;

January 1, 2025 – 12.6 percent;

January 1, 2026 – 12.1 percent;

January 1, 2027 – 11.6 percent;

January 1, 2028 – 11.4 percent.

2. The object of calculation of deductions is the employer’s expenses paid to the employee, including state and civil servants, in the form of income calculated in accordance with Article 29 of this Law.

2-1. The object of calculation of deductions is the expenses of the employer, which is a micro- and small-business entity that applies special tax regimes specified in paragraph 2 of Article 820 of the Tax Code of the Republic of Kazakhstan, paid in the form of income to the employee provided for in Article 426 of the Tax Code of the Republic of Kazakhstan.

2-2. The monthly income accepted for calculating deductions must be calculated based on the sum of all types of accrued income of the employee and must not exceed 40 times the minimum wage established for the corresponding financial year by the law on the republican budget.

3. Employers are exempt from paying contributions for:

persons specified in subparagraphs 1), 5), 7), 11), 12) and 13) of paragraph 1 of Article 26 of this Law;

2) military personnel, with the exception of military personnel performing military service in the reserve, in respect of whom an order was issued from the commander (chief) of a military unit (institution) to arrive for combat training classes;

3) employees of special government bodies;

4) law enforcement officers;

5) employees of civil protection authorities.

Contributions of employees, including state and civil servants, as well as individuals and individual assistants receiving income under civil contracts, subject to payment to the fund, are established in the amount of:

from January 1, 2020 – 1 percent of the object of calculation of contributions;

from January 1, 2021 – 2 percent of the object of calculation of contributions.

1-1. Contributions of employees provided for in subparagraph 2-1) of paragraph 2 of Article 14 of this Law, subject to payment to the fund, are established in the amount of:

January 1, 2023 – 10.0 percent of the single payment rate;

January 1, 2024 – 9.3 percent of the single payment rate;

January 1, 2025 – 8.4 percent of the single payment rate;

January 1, 2026 – 8.1 percent of the single payment rate;

January 1, 2027 – 7.8 percent of the single payment rate;

January 1, 2028 – 7.6 percent of the single payment rate.

3. Contributions of individual entrepreneurs and persons engaged in private practice, from January 1, 2020, are established in the amount of five percent of the object of calculation of contributions, unless otherwise established by part two of this paragraph.

Contributions of persons specified in subparagraph 3-1) of paragraph 2 of Article 14 of this Law are determined in the amount of one percent of the object of calculation of contributions.

4. Contributions of independent payers are established from January 1, 2020 in the amount of 5 percent of the object of calculation of contributions.

4-1. In this case, the size of the monthly calculation indicator established by the law on the republican budget and valid as of January 1 of the corresponding financial year is applied.

5. The objects of calculation of contributions of employees, including state and civil servants, as well as individuals and individual assistants receiving income under civil contracts, are their income calculated in accordance with Article 29 of this Law.

The object of calculation of contributions of individual entrepreneurs and persons engaged in private practice is 1.4 times the minimum wage established for the corresponding financial year by the law on the republican budget, with the exception of persons engaged in private practice who have suspended the submission of tax reports in accordance with the tax legislation of the Republic of Kazakhstan, and those who have suspended the submission of tax reports or individual entrepreneurs recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan, unless otherwise established by part three of this paragraph.

The object of calculation of contributions of the persons specified in subparagraph 3-1) of paragraph 2 of Article 14 of this Law is their income calculated in accordance with Article 29 of this Law and received by them for the month of carrying out activities within the framework of the applicable regime.

5-1. The object of calculation of employee contributions provided for in subparagraph 2-1) of paragraph 2 of Article 14 of this Law, subject to payment to the fund, is the employee’s income provided for in Article 426 of the Tax Code of the Republic of Kazakhstan, accrued by the employer, who is a micro- and small-scale business entity, specified in paragraph 2 of Article 820 of the Tax Code of the Republic of Kazakhstan.

5-2. The monthly income accepted for calculating contributions must be calculated based on the sum of all types of accrued income and must not exceed 20 times the minimum wage established for the corresponding financial year by the law on the republican budget.

When paying contributions from the amount of income specified in part one of this paragraph, payment of contributions from other income of an individual is not required if there is a document confirming the payment of such contributions.

Such a document is a certificate of the amounts of income received, calculated and paid contributions, issued by the employer and (or) tax agent.

The requirements of this paragraph do not apply to individuals who are independent payers.

6. The object of calculation of contributions of independent payers, including persons engaged in private practice who have suspended the submission of tax reports in accordance with the tax legislation of the Republic of Kazakhstan, and those who have suspended the submission of tax reports or individual entrepreneurs recognized as inactive in accordance with the tax legislation of the Republic of Kazakhstan, is the minimum wage established for the corresponding financial year by the law on the republican budget.

7. The following are exempt from paying contributions to the fund:

persons specified in paragraph 1 of Article 26 and paragraph 1 of Article 26-1 of this Law;

3) employees of special government bodies;

4) law enforcement officers.

5) employees of civil protection authorities.

Article 29. Income accepted for calculating deductions and (or) contributions

The object of calculation of deductions and (or) contributions for employees, including state and civil servants, is:

employee income subject to taxation at the source of payment accrued for the tax period,

minus

income by which income subject to taxation at the source of payment is reduced, provided for in paragraph 1 of Article 400 of the Tax Code of the Republic of Kazakhstan, with the exception of income specified in subparagraphs 2) and 4) of Article 429 of the Tax Code of the Republic of Kazakhstan, for the tax period.

The income of diplomatic service personnel sent in accordance with the legislation of the Republic of Kazakhstan to work at a foreign establishment of the Republic of Kazakhstan during their stay in the territory of a foreign state in connection with the implementation of professional activities is income accrued by the employer in the territory of the Republic of Kazakhstan in national currency, with the exception of income established by paragraph 4 of this article.

2. The object of calculating contributions for the income of individuals under civil law contracts is:

the amount of income of an individual under a civil law agreement, subject to taxation at the source of payment, accrued for the tax period,

minus

income by which income subject to taxation at the source of payment, provided for in paragraph 1 of Article 400 of the Tax Code of the Republic of Kazakhstan, is reduced for the tax period.

2-1. The income of individual assistants is the income paid to them.

2-2. The income of the persons specified in subparagraph 3-1) of paragraph 2 of Article 14 of this Law is their income received for the month of carrying out activities within the framework of the applicable regime.

4. Deductions and (or) contributions to the fund are not withheld from payments and income that for tax purposes are not considered as income of an individual.

This paragraph does not apply to:

income of employees for whom a single payment is made in accordance with Article 820 of the Tax Code;

income of the persons specified in subparagraph 3-1) of paragraph 2 of Article 14 of this Law.

income of individual assistants.

Chapter 6. CALCULATION (DETENTION) AND TRANSFER OF DEPUTATIONS AND (OR) CONTRIBUTIONS

Article 30. Calculation (withholding) and transfer of deductions and (or) contributions

Calculation (withholding) and transfer of deductions and (or) contributions of employees, including state and civil servants, are carried out by the employer on a monthly basis.

1-1. Single payment payers pay deductions and contributions to the fund within the time limits established by paragraph 5 of Article 823 of the Tax Code of the Republic of Kazakhstan.

2. Calculation (withholding) and transfer of contributions from individuals receiving income under civil law contracts are carried out monthly by tax agents with whom such contracts have been concluded.

2-1. Calculation (withholding) and transfer of contributions of individual assistants receiving income under civil law contracts are carried out monthly by legal entities with whom such contracts have been concluded.

3. Calculation and payment of monthly contributions of individual entrepreneurs and persons engaged in private practice are carried out through banks or organizations carrying out certain types of banking operations, for subsequent transfer by the State Corporation to the fund account.

3-1. Payment of contributions of independent payers to the fund is made through banks or organizations carrying out certain types of banking operations, for subsequent transfer by the State Corporation to the fund's account.

The persons specified in paragraph 3 of this article and part one of this paragraph have the right to pay contributions to the fund for the coming period.

3-2. Payment of contributions of the accompanying spouse (accompanying spouse) of the diplomatic service personnel of the Republic of Kazakhstan, sent in accordance with the legislation of the Republic of Kazakhstan to work in a foreign establishment of the Republic of Kazakhstan, can be made by deduction from the salary of the diplomatic service personnel in national currency for subsequent transfer to the fund account through the State Corporation upon their application.

3-3. Calculation and payment of contributions of persons specified in subparagraph 3-1) of paragraph 2 of Article 14 of this Law are carried out in the manner and within the time limits established by 720 of the Tax Code of the Republic of Kazakhstan and paragraph 4 of Article 102-1 of the Social Code of the Republic of Kazakhstan.

4. By decision of a resident legal entity, its branches and representative offices may be considered as payers of deductions and (or) contributions.

5. Deductions and (or) contributions are paid in the national currency of the Republic of Kazakhstan.

6. Accrued (withheld) deductions and (or) contributions are transferred through banks or organizations carrying out certain types of banking operations, for subsequent transfer by the State Corporation to the fund account:

individual entrepreneurs and legal entities (except for the persons specified in subparagraphs 2) and 5) of this paragraph), persons engaged in private practice - no later than the 25th day of the month following the month of payment of income;
individual entrepreneurs and legal entities (except for the persons specified in subparagraph 5) of this paragraph), persons engaged in private practice, for their own benefit - monthly no later than the 25th day of the month following the reporting month;
by independent payers - no later than the 25th day of the month following the reporting month.

7. The day of payment of deductions and (or) contributions made in non-cash form is considered the day of receipt of acceptance of a payment order for the amount of deductions and (or) contributions from a bank or organization carrying out certain types of banking operations carried out in cash - the day the payer makes deductions and (or) contributions to the bank or organization carrying out certain types of banking operations.

8. Control over the completeness and timeliness of payment of deductions and (or) contributions, and (or) penalties accrued in accordance with paragraph 1 of Article 31 of this Law is carried out by state revenue authorities in accordance with the legislation of the Republic of Kazakhstan, with the exception of payment of contributions by payers specified in subparagraphs 1), 9) and 10) of paragraph 2 of Article 14 of this Law.

Article 31. Responsibility of the payer for late transfer of deductions and (or) contributions

Amounts of deductions and (or) contributions not transferred in a timely manner are collected by state revenue authorities and are subject to transfer by the payer to the fund account with an accrued penalty in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay (including the day of payment to the fund).

2. No later than five working days from the date of formation of debt on deductions and (or) contributions, the state revenue authority sends to the payer a notice of the amount of debt in the amount of more than 6 times the monthly calculation index established by the law on the republican budget and valid as of January 1 of the corresponding financial year.

The notification form is approved by the authorized body in charge of ensuring the receipt of taxes and other obligatory payments to the budget.

3. In case of non-payment of debt on deductions and (or) contributions, the state revenue body suspends expenditure transactions:

for bank accounts – within the amount of debt;

at the cash desk - for all expenditure transactions of cash at the cash desk, except for the operation of paying and depositing cash to a second-tier bank or an organization that carries out certain types of banking operations, for their subsequent transfer to pay deductions and (or) contributions, penalties accrued for their late payment, after ten working days from the date of delivery of the notice to it.

By order of state revenue authorities, banks and organizations carrying out certain types of banking operations are obliged to suspend debit transactions on bank accounts of payers and carry out instructions regarding the transfer of mandatory pension contributions, mandatory professional pension contributions, social contributions, deductions and (or) contributions to the social health insurance fund, tax debt and debt on customs duties, taxes and penalties in the manner determined by the legislation of the Republic of Kazakhstan.

The order of the state revenue authority to suspend cash transactions is subject to unconditional execution by the payer by transferring incoming cash to the fund no later than one business day following the day of its receipt.

The form of the order to suspend expenditure transactions at the payer's cash desk is approved by the authorized body that provides management in the field of ensuring the receipt of taxes and other obligatory payments to the budget.

4. Orders of the state revenue body to suspend expenditure transactions on bank accounts and the cash register of the payer are canceled by the state revenue body that issued such orders no later than one business day following the day of repayment of debt on deductions and (or) contributions.

4-1. In case of non-payment of debt on deductions and (or) contributions, the list of employees for whom deductions and (or) contributions are made is submitted to the state revenue body that sent the notification by the payer within fifteen working days from the date of delivery of the notification.

5. Based on the list submitted by the payer in accordance with paragraph 4-1 of this article, the state revenue authority collects the amounts of debt on deductions and (or) contributions forcibly from the bank accounts of the payer no later than five working days from the date of receipt of the list.

Collection of debts on deductions and (or) contributions from payers' bank accounts is carried out on the basis of a collection order of the state revenue authority with the attachment of a list provided by the payer.

If there is no or insufficient money in the bank account(s) to satisfy all the requirements for the client, the bank withdraws the client’s money in the order of priority established by the Civil Code of the Republic of Kazakhstan.

If there is no money in the payer’s bank account in national currency, collection of debt on deductions and (or) contributions is carried out from the payer’s bank accounts in foreign currency on the basis of collection orders issued in national currency by state revenue authorities.

6. Banks and organizations carrying out certain types of banking operations are required to transfer the amounts of deductions and (or) contributions to the fund through the State Corporation on the day these amounts are written off from the bank accounts of payers.

7. State revenue authorities annually publish in the media lists of payers who have arrears of deductions and (or) contributions that have not been repaid within more than six months from the date of their occurrence, indicating the identification number of the payer, surname, first name, patronymic (if indicated in the identity document) of the manager and the amount of arrears of deductions and (or) contributions.

8. For the purposes of this article, the payer means payers of contributions, individual entrepreneurs, private notaries, private bailiffs, lawyers, professional mediators, local executive bodies or other legal entities when paying income to individual assistants.

Article 32. Notification of deductions made

The payer, who is an employer, within the time limits established by the tax legislation of the Republic of Kazakhstan, submits a declaration for individual income tax and social tax, which reflects information on accrued deductions and (or) contributions, unless otherwise established by the legislation of the Republic of Kazakhstan.

2. The form of the declaration and the procedure for its preparation are established by the tax legislation of the Republic of Kazakhstan.

3. Employers are required to keep primary records of calculated (withheld) and transferred deductions and (or) contributions for each employee in accordance with the procedure determined by the authorized body.

4. The employer is obliged to provide the employee with information about calculated (withheld) deductions and (or) contributions to the fund upon monthly notification of the components of the salary due to him for the corresponding period.

Amounts of deductions and (or) contributions paid in excess (erroneously) by the payer and (or) penalties for late and (or) incomplete payment of deductions and (or) contributions are subject to return by the State Corporation in the manner determined by the authorized body.

The purchase of medical care services from healthcare entities in the compulsory social health insurance system is carried out by the fund in the manner determined by the authorized body, based on the principles:

balancing the income of the compulsory social health insurance system with obligations to provide medical care;
ensuring territorial accessibility of medical care in the system of compulsory social health insurance;
equality of healthcare subjects;
fair competition;
quality and efficiency of medical services.

2. The following healthcare entities have a priority right when purchasing medical care services in the system of compulsory social health insurance:

have passed accreditation in the field of healthcare in accordance with the Code of the Republic of Kazakhstan “On the health of the people and the healthcare system”;
having experience in providing appropriate medical care on the territory of the Republic of Kazakhstan continuously for three years preceding the month in which the purchase of services is carried out.

3. Healthcare entities are not allowed to purchase medical care services in the system of compulsory social health insurance if:

an official of the fund (or his close relatives, spouse or relatives), who has the right to make decisions, is their founder, participant or shareholder;
the contract for the purchase of services concluded during the previous three years was terminated by the fund unilaterally due to non-performance, untimely or improper performance;
the contract for the purchase of services concluded within the previous three years was terminated unilaterally at the initiative of the healthcare entity;
the financial and economic activities of healthcare entities are suspended in accordance with the legislation of the Republic of Kazakhstan;
healthcare entities provided inaccurate data and (or) information containing false information about the activities of the legal entity.

4. The requirements of paragraphs 1, 2 and 3 of this article do not apply to the purchase of medicines and medical devices, pharmaceutical services, the procedure for which is determined by the Code of the Republic of Kazakhstan “On the health of the people and the healthcare system”.

Article 35. Contract for the purchase of services

Medical care in the system of compulsory social health insurance is provided to consumers of medical services on the terms of a contract for the purchase of services concluded based on the results of the procurement of services for the provision of medical care in the system of compulsory social health insurance, between the healthcare entity and the fund in accordance with this Law.

Payment for the services of healthcare entities for the provision of medical care in the system of compulsory social health insurance is carried out at tariffs approved by the authorized body, on the basis of certificates of services rendered and taking into account:

the results of monitoring contractual obligations on the quality and volume of medical services;
implementation by citizens of the right to choose a healthcare entity in the manner provided for in Article 6 of this Law.

2. Payment for the services of healthcare entities is carried out at the expense of the assets of the fund and budgetary funds allocated for the guaranteed volume of free medical care, based on the terms of the contract for the purchase of services.

3. Healthcare entities do not have the right to demand reimbursement from the fund for their expenses not provided for in the contract for the purchase of services.

The quality of medical services in the system of compulsory social health insurance is ensured by:

improving standards in the field of healthcare, clinical protocols and algorithms for organizing the provision of medical care;
accreditation of medical organizations;
internal examination of the quality of medical services;
additional education for medical workers;
state control in the provision of medical services.

2. Measures to ensure the quality of medical services for the provision of medical care in the system of compulsory social health insurance, specified in paragraph 1 of this article, are established by the Code of the Republic of Kazakhstan “On the health of the people and the healthcare system”.

Article 38. Grounds and procedure for termination of a contract for the purchase of services

Failure to fulfill, untimely or improper fulfillment by healthcare entities of the terms of the contract for the purchase of services are grounds for its termination by the fund unilaterally.

2. The grounds for termination of a contract for the purchase of services are also:

failure of healthcare entities to comply with the requirements of paragraph 2 of Article 16 of this Law;
significant violation by healthcare entities of the terms of the contract for the purchase of services;
other cases provided for by the legislation of the Republic of Kazakhstan and the contract for the purchase of services.

3. Termination of a contract for the purchase of services in the cases provided for in paragraph 2 of this article is carried out by sending an appropriate notice of termination of the contract.

4. In the event of termination of a contract for the purchase of services on the grounds provided for in this article, the purchase of services is carried out again for the amount of obligations not fulfilled (improperly fulfilled) under the contract.

Chapter 8. TRANSITIONAL AND FINAL PROVISIONS

Violation of the legislation of the Republic of Kazakhstan on compulsory social health insurance entails liability in accordance with the laws of the Republic of Kazakhstan.

Article 40. Transitional provisions

Establish that from January 1 to July 1, 2020, the right to medical care in the compulsory social health insurance system applies to all persons, including persons for whom deductions and (or) contributions to the fund were not received.

Establish that, before July 1, 2021, independent payers pay contributions to the fund for at least three consecutive months preceding the date of receipt of medical care.

Article 41. Procedure for the entry into force of this Law

This Law comes into force on March 1, 2016, with the exception of:

paragraph 1 of Article 5, which comes into force on July 1, 2020;

paragraphs 2–4 of Article 5, Articles 6 and 7, which come into force on January 1, 2020.

2. Establish that part two of paragraph 3 of Article 5 of this Law is valid until December 31, 2020.

3. Establish that paragraph 2-2 of Article 5 of this Law is valid until July 1, 2021.

4. Suspend until July 1, 2021 the operation of subparagraph 6) of paragraph 6 of Article 30 of this Law.

President of the Republic of Kazakhstan N. NAZARBAYEV

On compulsory social health insurance (OSMS)

On compulsory social health insurance (OSMS)

Metadata

Scope and relevance

Official source

Chapter 1. GENERAL PROVISIONS

Article 1. Basic concepts used in this Law

Article 2. Scope of this Law

Article 3. Legislation of the Republic of Kazakhstan on compulsory social health insurance

Article 4. Principles of compulsory social health insurance

Article 5. The right to medical care in the system of compulsory social health insurance

Article 6. The right to choose a health care organization in the system of compulsory social health insurance

Article 7. Medical assistance in the system of compulsory social health insurance

Article 8. Ensuring the safety of compulsory social health insurance funds and budget funds allocated to the fund for a guaranteed volume of free medical care

Chapter 2. STATE REGULATION OF THE SYSTEM OF COMPULSORY SOCIAL HEALTH INSURANCE

Article 9. State bodies carrying out state regulation of the system of compulsory social health insurance

Article 10. Competence of the Government of the Republic of Kazakhstan

Article 11. Competence of the authorized body

Article 12. Competence of local executive bodies of regions, cities of republican significance and the capital

Chapter 3. PARTICIPANTS OF THE COMPULSORY SOCIAL HEALTH INSURANCE SYSTEM

Article 13. Participants in the compulsory social health insurance system

Article 14. Payers

Article 15. Consumers of medical services

Article 16. Healthcare subjects

Article 17. State corporation

Chapter 4. SOCIAL HEALTH INSURANCE FUND

Article 18. Status and assets of the fund

Article 19. Activities of the fund

Article 20. Rights and obligations of the fund

Article 21. Investment activities of the fund

Article 22. Accounting and reporting

Article 23. Audit of the fund

Article 24. Requirements for management employees of the fund

Chapter 5. FINANCING THE SYSTEM OF COMPULSORY SOCIAL HEALTH INSURANCE

Article 25. Sources of financing

Article 26. State contributions from the republican budget for compulsory social health insurance

Article 26-1. State contributions from local budget funds for compulsory social health insurance

Article 27. Contributions to compulsory social health insurance

Article 28. Contributions to compulsory social health insurance

Article 29. Income accepted for calculating deductions and (or) contributions

Chapter 6. CALCULATION (DETENTION) AND TRANSFER OF DEPUTATIONS AND (OR) CONTRIBUTIONS

Article 30. Calculation (withholding) and transfer of deductions and (or) contributions

Article 31. Responsibility of the payer for late transfer of deductions and (or) contributions

Article 32. Notification of deductions made

Article 33. Refund of overpaid (erroneously) paid deductions and (or) contributions for compulsory social health insurance and (or) penalties for late and (or) incomplete payment of deductions and (or) contributions for compulsory social health insurance

Chapter 7. PURCHASE OF MEDICAL CARE SERVICES FROM HEALTHCARE ENTITIES IN THE SYSTEM OF COMPULSORY SOCIAL HEALTH INSURANCE

Article 34. Procedure for purchasing medical care services from healthcare entities in the system of compulsory social health insurance

Article 35. Contract for the purchase of services

Article 36. Payment for services of healthcare entities to provide medical care in the system of compulsory social health insurance

Article 37. Ensuring the quality of medical services in the system of compulsory social health insurance

Article 38. Grounds and procedure for termination of a contract for the purchase of services

Chapter 8. TRANSITIONAL AND FINAL PROVISIONS

Article 39. Liability for violation of the legislation of the Republic of Kazakhstan on compulsory social health insurance

Article 40. Transitional provisions

Article 41. Procedure for the entry into force of this Law