Operating Systems for Entrepreneurs: Crucial Aspects of Contributions and Perks
Mandatory Social Health Insurance Contributions for Individual Entrepreneurs in Kazakhstan
Starting July 1, 2025, individual entrepreneurs in Kazakhstan are required to make mandatory social health insurance (MSHI) contributions. Here's what you need to know:
- Eligibility: Registered household business owners paying tax under the declaration method, as well as managers of enterprises and cooperatives without a salary but holding managerial titles such as directors, members of boards, or representatives of capital, are required to contribute.
- Contribution Base: Entrepreneurs select a monthly salary as the basis for their social insurance contribution. This chosen salary must be between the state reference salary (1.4-fold minimum wage, amounting to 5,950 tenge in 2025) and 20 times the reference salary.
- Contribution Rate: The total contribution rate is 29.5%, with 22% going towards the retirement and survivorship allowance fund, and the remaining 7.5% covering other social insurance components.
- Payment Process: Contributions are generally made monthly based on the declared salary level. Payments should be made to the Social Insurance Agency or its authorized collection points, as directed by Official Dispatch No. 351/BHXH-QLT.
- Adjustments: Changes to the salary basis must follow a minimum contribution period of 12 months before alteration, and the entrepreneur must notify the Social Insurance Agency accordingly.
It's important to provide correct information when making payments, including IIN, full name, and the amount. If an entrepreneur hires employees, additional contributions must be paid: 3% by the employer and 2% by the employees themselves, with a cap of 25,500 tenge and 17,000 tenge respectively.
MSHI covers services in both public and private institutions. It is a guarantee of access to quality medical care for all, and individual entrepreneurs must comply with this to have the right to free treatment. Late payments result in debt, penalties, and potential loss of status in the MSHI system.
Payments for MSHI can be made through banks, mobile applications, and post offices of JSC "Kazpost" using codes 122 and 121. Entrepreneurs who are also employed pay contributions as both an entrepreneur and an employee.
If an entrepreneur closes their business, they can maintain their insurance status by paying contributions themselves or through an employer. Refusal to pay MSHI contributions is not an option, even if the entrepreneur is treated in private clinics.
The Social Health Insurance Fund provides information on how to pay MSHI contributions correctly and conveniently. Contributions for MSHI can be paid monthly or in advance for several months. The Vechernyaya Astana news outlet reported on the MSHI payment procedures for 2025.
Entrepreneurs should ensure they are aware of their MSHI contribution obligations to maintain their status and access quality medical care. Failure to pay MSHI contributions regularly may result in the loss of the entrepreneur's status and access to quality medical care.
[1] Source: Official Dispatch No. 351/BHXH-QLT and the Social Health Insurance Fund of Kazakhstan.
- To ensure continued access to quality healthcare and wellness services, individual entrepreneurs in Kazakhstan might need to consider the financial implications of mandatory social health insurance (MSHI), a part of their business operations in the health-and-wellness sector.
- In the realm of Kazakhstan's business landscape, mandatory social health insurance (MSHI) contributions extend beyond the health-and-wellness sector, impacting the finances of individual entrepreneurs, particularly those in the science, technology, and finance industries, due to their obligation to contribute to the retirement and survivorship allowance fund.
