RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of December 3, 2024 No. 729

About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance

For the purpose of implementation of article 24 of the Law of the Kyrgyz Republic "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. Approve the Instruction about procedure for charge and payment of insurance premiums on the national social insurance according to appendix.

2. Recognize to invalid:

1) Item 1 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;

2) the order of the Government of the Kyrgyz Republic "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" of February 17, 2021 No. 49;

3) item 4 of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About measures for implementation of requirements of Articles 99, 100, 120, 125, 302 and 324 Tax codes of the Kyrgyz Republic" of February 22, 2022 No. 93;

4) the resolution of the Cabinet of Ministers of the Kyrgyz Republic "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" of July 12, 2022 No. 366;

5) the resolution of the Cabinet of Ministers of the Kyrgyz Republic "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" of May 18, 2023 No. 268;

6) the resolution of the Cabinet of Ministers of the Kyrgyz Republic "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" of July 24, 2023 No. 373.

3. This resolution becomes effective after ten days from the date of official publication.

Appendix

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of December 3, 2024 No. 729

The instruction about procedure for charge and payment of insurance premiums on the national social insurance

Chapter 1. General provisions

1. The instruction about procedure for charge and payment of insurance premiums (further - the Instruction) determines by the national social insurance procedure for charge, payment and accounting of insurance premiums, and also creation of the reporting under means of the national social insurance.

2. In this Instruction the following concepts and determinations are used:

1) the account of the insurer - the account on the Single treasurer account intended for transfer of insurance premiums, penalty fee and penalties;

2) the additional salary fund - the additionally accrued amount on the corresponding category of payers to 60 or 100 percent of the size of the average monthly salary established in areas and the cities of the republic for the previous calendar year, depending on the number of actually fulfilled days;

3) insured person - physical person for benefit of which the national social insurance is performed;

4) the salary - remuneration (compensation) for work depending on complexity, quantity, quality and conditions, and also payment of the compensatory and stimulating nature. Payments of the compensatory and stimulating nature in the form of allowances and surcharges are established in absolute values or as a percentage to official (tariff) pay rate, except for district coefficient which is charged to the salary;

5) debt on insurance premiums - the amount of insurance premiums, unpaid in time and the size, established by the legislation on the national social insurance;

6) debt on penalty fee and to penalties - the amounts of penalty fee and penalties added and unpaid in the sizes established by the legislation on the national social insurance;

7) land share - the parcel of land of agricultural purpose (by on grounds) provided in property to the citizen of the Kyrgyz Republic on a grant basis during land agrarian reform, the property right to which makes sure the certificate;

8) the land user - physical person or legal entity, right to use by the parcel of land to which it is granted, transferred or passed in termless (without specifying of term) or urgent (temporary) use;

9) the individual entrepreneur - physical person which performs business activity without formation of the organization, including activities on the basis of the patent;

10) the foreign citizen - the person who is not the citizen of the Kyrgyz Republic and having the evidence of the belonging to nationality of any foreign state;

11) the stateless person - the person who is not the citizen of the Kyrgyz Republic and not having the evidence of the belonging to nationality of any foreign state;

12) the international organization - interstate, intergovernmental organization, and also the non-profit organization performing the authorized activities (having the official representations or the organizations founded by them) in the territory of at least two states;

13) compensation - system of the relations connected with ensuring establishment and implementation by the employer of payments to workers for their work according to the laws, other regulatory legal acts, collective agreements, agreements, local regulations and employment contracts;

14) overpayment on insurance premiums, penalty fee and to penalties - the amounts of excessively paid (collected) insurance premiums, penalty fee and penalties representing positive difference between the arrived amounts of insurance premiums, penalty fee and penalties and the added amounts;

15) the personified accounting - the organization and accounting of data individually about each insured person for the purposes of the national social insurance;

16) personal identification number (further - the PIN) - the individual number assigned by authorized state body of the Kyrgyz Republic in the field of registration of the population - to citizens of the Kyrgyz Republic, foreign citizens and stateless persons once and remaining behind these persons during all their life without change, except as specified, of the rights of witnesses, the victims and other participants of criminal trial, stipulated by the legislation about protection;

17) payers of insurance premiums on the national social insurance (further - payers of insurance premiums):

- legal entities, including foreign, irrespective of legal forms and patterns of ownership, their separate divisions (branches and representations);

- peasant farms - the independent business entity having the status of the legal entity or performing the activities without formation of legal entity which activities are based mainly on personal labor of members of one family, the relatives and other persons jointly performing production of agricultural products which is based on the parcel of land and other property belonging to members of peasant economy on the property right or received in use (lease);

- individual entrepreneurs and physical persons (including performing individual labor activity);

- physical person (citizen of the Kyrgyz Republic; the foreign citizen constantly or temporarily living in the territory of the Kyrgyz Republic; the stateless person - person concerning whom there are no proofs of belonging to nationality (citizenship) of any state);

18) the right to the parcel of land - the property right to the parcel of land or the right termless (without specifying of term) or urgent (temporary) use of the parcel of land;

19) workers of textile and sewing productions - workers whose type of activity corresponds to Sections 13, 14 subsections of "SV" of the State qualifier of the Kyrgyz Republic "Types of economic activity" approved by the order of the Government of the Kyrgyz Republic "About approval of the State qualifier of the Kyrgyz Republic "Types of economic activity" of January 11, 2011 No. 9;

20) the employee of cooperative - physical person which is involved for work in cooperative for certain specialty, qualification or position;

21) the employer - the physical or legal entity (organization) who entered employment relationships with the worker;

22) the worker - the physical person who entered employment relationships with the employer;

23) the size of the average monthly salary accepted for calculation of insurance premiums for separate categories of payers of insurance premiums - established annually by National Statistical Committee of the Kyrgyz Republic according to the procedure, determined by the Cabinet of Ministers of the Kyrgyz Republic the size of the average monthly salary which developed in areas and the cities of the republic for the previous calendar year for use since January 1 of the next year;

24) registration number of the payer of insurance premiums - number assigned for accounting of subjects of the national social insurance as payers of insurance premiums;

25) insurance premium - payment for the national social insurance which the insurer or insured person shall bring to the insurer;

26) the insurer - the executive body of system of the national social insurance and provision of pensions in the Kyrgyz Republic pursuing state policy and exercising control in the field of the national social insurance and provision of pensions;

27) the insurer - citizens, legal entities (the company, the organization, organization and other business entity irrespective of patterns of ownership and types of activity) and their separate divisions (branches, representations), physical persons hiring citizens according to employment contracts (contracts) including foreign legal entities and physical persons, and also the international organizations, diplomatic organizations and representations performing the activities in the territory of the Kyrgyz Republic;

28) agricultural cooperative - voluntary consolidation of agricultural producers on the basis of membership for the joint productive or other economic activity based on combining of their property shares having money value for the purpose of satisfaction of economic and other needs of members of cooperative;

29) the insurance policy - the document on payment by physical person, individual entrepreneur of insurance premiums in certain size and for certain period;

30) rate of insurance premiums - the size of insurance premium as a percentage to the added compensation (income), remuneration, the fee or the size of the average monthly salary which developed in areas and the cities of the republic for the previous calendar year on all bases or in firm sizes for separate categories of payers;

31) wrong payments - the payments which arrived into the account of the insurer:

- if the Single treasurer account and/or accounts of the insurer does not match with registration in authorized body in which the payer is registered;

- if the text purpose of payment does not correspond to code of purpose of payment and/or code of budget classification of the income;

- as a result of wrong execution by bank of the payment document which led to repeated transfer of the amount according to obligations of the payer according to the same payment document;

32) uncertain payments - the payments which arrived into accounts of the insurer in whom the payer's INN is not specified or incorrectly specified;

33) authorized state body in the field of administration of insurance premiums (further - authorized body) - the state body of the Kyrgyz Republic determined by the Cabinet of Ministers of the Kyrgyz Republic, having functions and powers on collection of insurance premiums, control of charge and payment of insurance premiums, accountability for violation of requirements of the legislation for the national social insurance;

34) the member of cooperative - the physical person who entered cooperative for the purpose of satisfaction of the material and other requirements according to the procedure, stipulated by the legislation the Kyrgyz Republic and the charter of cooperative;

35) the salary fund (further - the PHOT) - remuneration (compensation) for work depending on complexity, quantity, quality and conditions, any payments of the stimulating and compensating nature (including one-time remunerations), and also for work on works agreements, orders, and the royalties paid for the performed works;

36) the electronic insurance policy - the electronic document received through the website of authorized body about payment by physical person, individual entrepreneur of insurance premiums in certain size and for certain period.

Chapter 2. Procedure for charge and payment of the insurance premiums for legal entities and also working in them physical persons

3. Procedure for charge and payment of insurance premiums for benefit of the staff of diplomatic service and employees of the foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the field of foreign affairs, other employees of the foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic, and also representative offices of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service:

1) charge and payment of insurance premiums for the staff of diplomatic service and employees of the foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the field of foreign affairs of other employees of the foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic is performed by authorized body in the field of foreign affairs in territorial subdivision of authorized state body in the field of administration of insurance premiums in the place of the registration;

2) the size of insurance premiums is determined proceeding from the salary of staff of central office of authorized body in the field of foreign affairs in national currency, and for heads of foreign institutions - from the salary of the deputy manager of authorized body in the field of foreign affairs;

3) charge and payment of insurance premiums for employees of representative offices of the ministries and departments of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service is performed by the ministry or department under which the representation, in territorial subdivision of authorized state body in the field of administration of insurance premiums is created;

4) medical insurance of staff of diplomatic service and employees of the foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the field of foreign affairs, other employees of the foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic, and also representative offices of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service is performed in adoptive state from means of the republican budget.

4. Charge and payment of insurance premiums is made by the subjects participating in the projects of development financed by international financial institutions without fail.

At the same time the payment procedure of insurance premiums physical person or the individual entrepreneur, personally (without use of wage labor) performing works or rendering services in the civil agreement of the organization, created according to international agreements, is performed according to Chapter 6 of this Instruction.

5. The monthly size of the insurance premiums paid by the employer for each worker cannot be less amount:

1) 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 the payers performing payment and charge of insurance premiums under article 2 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance":

- legal entities irrespective of legal forms and patterns of ownership, their separate divisions (branches and representations), except for the legal entities performing productive activity in the clothing and textile industry, subjects of entrepreneurship, non-profit organizations, condominiums, the religious organizations, political parties, labor unions, agricultural cooperatives;

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