RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of May 18, 2023 No. 268

About modification of the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of July 17, 2020 No. 385

For the purpose of realization of regulations of the laws of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" and "About the national social insurance", according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Bring in the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of July 17, 2020 No. 385 the following changes:

in the Instruction about procedure for charge and the payment of insurance premiums on the national social insurance approved by the above-stated resolution:

To replace 1) in the subitem 3 of Item 2 of figure "40" with figures "60";

Item 10 to state 2) in the following edition:

"10. The monthly size of the insurance premiums paid by the employer for each worker cannot be less amount, the average monthly salary estimated from 60 percent of the size which developed in the area or the city for the previous calendar year for the following categories of payers:

- legal entities irrespective of legal forms and patterns of ownership, their separate divisions (branches and representations), and also physical persons working in them;

- does not exceed subjects of small and medium entrepreneurship, including the peasant farms performing the activities with formation of legal entity, individual entrepreneurs who have revenue total volume for the last 12 months following in a row, it is equal or exceeds 8000000 som, but no more than 30000000 som numbering 5 and more hired employees constitute the amount;

- the individual entrepreneurs using work of hired employees;

- the organizations created according to the international treaties which came in the procedure established by the law into force which participant is the Kyrgyz Republic, and persons working in the international projects and also customers of works/services for contractors of works/services.

Action of this Item does not extend to junior service personnel of legal entities irrespective of legal forms and patterns of ownership, and also to the following companies and the organizations:

- the organizations financed from the government budget irrespective of the amount of financing;

- state companies, organizations and organizations;

- the state educational institutions and the independent educational divisions and branches having the status of the legal entity founded by them;

- the organizations financed from means of social insurance;

- companies, organizations and organizations of the Kyrgyz society of blind people and deafs;

- non-commercial cooperatives, public funds, public associations, condominiums (including house managements), religious organizations;

- the rural producers performing payment of insurance premiums from the salary fund.";

Item 11 to state 3) in the following edition:

"11. If the monthly general size of insurance premiums is less than amount estimated from 60 percent of the size of the average monthly salary, then the employer for the worker assesses and brought insurance premiums on the rate established for the employer at the expense of means of the additional salary fund, but at least from the amount estimated from 60 percent of the size of the average monthly salary, at the same time charge, collection and introduction of the insurance premiums established for the worker are made by the employer from the salary which is actually added to it.

If the number of actually fulfilled days is equal to quantity of the calendar working days in month under report, calculation of insurance premiums is made as follows:

Example 1:

The actual salary constitutes 10500 (ten thousand five hundred) som, the average monthly salary on the city of Bishkek in 2021 constituted 23085 (twenty three thousand eighty five) som, the established salary on which insurance premiums shall be assessed by the employer will constitute 60% of the average monthly salary of 13851 (thirteen thousand eight hundred fifty one) som as 10500 (ten thousand five hundred) som are less, than 13851 (thirteen thousand eight hundred fifty one) som, the additional PHOT is calculated:

Additional PHOT: 13851 - 10500 = 3351 som;

employer: 13851 x 17,25% = 2389, 30th som;

worker: 10500 x 10% = 1050 som.

Example 2:

In cases (leave, disease, dismissal or employment and others) if the number of actually fulfilled days are less than quantity of the calendar working days in month under report, calculation of insurance premiums is made as follows:

Earnings are determined actual daily average: To divide 60% of the average monthly salary which developed on the city of Bishkek on the number of days in month 13851: 22 = 629, 59th som.

The additional PHOT is calculated: day earnings are multiplied on the number of actually fulfilled days minus PHOTOS actual:

(629,59 x 20) - 10500 = 2091, the 8th som;

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