RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of July 15, 2025 No. 413

About introduction of amendments to the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of December 3, 2024 No. 729

For the purpose of realization of the provisions of the law of the Kyrgyz Republic "About rates of insurance premiums on 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 resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of December 3, 2024 No. 729 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:

1) in Item 5:

- the fourth subitem 1 to state the paragraph in the following edition:

"-the mining companies performing development of subsoil plots of nation-wide value and/or owning mineral right of nation-wide value for the purpose of development of minerals;";

- add subitem 2 with the paragraph the eleventh the following content:

"-condominiums.";

- add with the subitem 3 following of content:

"3) calculation of insurance premiums for the legal entities performing productive activity in the clothing and textile industry, numbering hired employees less than 50 people, and also physical persons working in them are performed according to the subitem 2 presents of Item.";

To add 2) with Items 5-1 - 5-5 following contents:

"5-1. Calculation of insurance premiums is made for the legal entities performing productive activity in the clothing and textile industry, 50 people numbering hired employees and more, and also working in them physical persons till January 1, 2027 monthly from 40 percent of the size of the average monthly salary which developed in the area or the city for the previous calendar year.

5-2. Calculation of insurance premiums by the individual entrepreneurs occupied in textile and sewing productions, paying taxes on general tax regime or on the basis of the single tax is made for the hired workers monthly from 40 percent of the size of the average monthly salary which developed in the area or the city for the previous calendar year.

5-3. Calculation of insurance premiums - physical persons (except the workers performing servicing and protection of buildings, rooms, the parcels of land) is made for workers of residents of the Park of high technologies and its directorate and the Park of the creative industries and its directorate, residents of the Park of high technologies and the Park of the creative industries monthly from the size of the average monthly salary.

5-4. Calculation of insurance premiums for agricultural cooperatives for the workers who chose payment of insurance premiums from the salary fund, charge, collection and introduction of the insurance premiums established for the worker are made monthly by the employer from the actual salary of the worker.

5-5. Calculation of insurance premiums for legal entities, including foreign, irrespective of legal forms and patterns of ownership, their separate divisions (branches and representations), the individual entrepreneurs providing services of connection of subjects to the information system applied to the order of transportation of passengers and loads, services of taxi service and courier service since September 1, 2025 is made monthly for benefit of this physical person from its income received from implementation of activities with use of the information system applied to the order of transportation of passengers and loads, services of taxi service and courier service.";

3) in paragraph one of Item 8 of the word "days it is equal to quantity of the calendar working days" shall be replaced with words "days equally or more quantity of the calendar working days";

Shall be replaced with words 4) in Item 30 of the word "in Item 32" "in Item 29";

Items 31 and 32 to state 5) in the following edition:

"31. Insurance premiums of peasant farms without formation of legal entity till June, 2025 are calculated and deposited to account the insurer by heads of farms pro se and his members are calculated and deposited by the physical persons owning land share and/or the site or its part, but not being members of peasant farms to account the insurer pro se.

Since June, 2025 on the parcel of land which is in common property or use of several persons, payer of insurance premiums is each of these persons in shares identified by the right certifying document.

32. Example of calculation of insurance premiums:

1) payment of insurance premiums since June, 2025:

- if the head or the member of peasant farm, or the physical person owns several sites registered in one area and on each site there is title document on the right of private property to these parcels of land (shares), during the charging and payment total area by their summing is determined. At the same time for physical persons - lessees of lands from lands of the State fund of agricultural holdings (except for pastures), sites of forest fund or users of pastures it is necessary to address to territorial subdivision of authorized state body;

- if the head or the member of peasant farm, or the physical person owns several sites registered in different areas and on each site there is title document on the right of private property to these parcels of land (shares), that charge and payment are made separately on each site in each area.

Calculation of insurance premiums since June, 2025:

the peasant farm (further - peasant farm) without formation of legal entity of the family of Azimov consisting of 5 people, living in Ysyk-Atinsky district of Chuy Region (further - Azimov' family), has 19,5 of hectare of the earth. For calculation of insurance premiums the category of each member of peasant farm is determined:

members of peasant farm:

Azimov A. A. the hectare owns land share in 3, (employee category: 001 - the main) as more than 1 hectare own land share, makes payment in the amount of 6% of SMZ;

Azimova B. B. owns land share in 11,0 of hectare (employee category: 001 - the main) as more than 1 hectare own land share, makes payment in the amount of 6% of SMZ;

Azimov K. A. - the pensioner, owns land share in 2,0 of hectare (employee category: 003 - the pensioner), is exempted from payment of insurance premiums;

Azimova M. A. - died, owned land share in 1,5 of hectare (employee category: 999 - the dead), according to Article 52 of the Civil code of the Kyrgyz Republic legal capacity is stopped in connection with death;

Azimova T. T. has the II group of disability, owns land share in 2,0 of hectare (employee category: 100 - the disabled person of I, II groups), is exempted from payment of insurance premiums;

If the member of peasant farm owns land share less than 1 hectare, he is exempted from charge and payment of insurance premiums according to Item 2 of article 11 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance".

If to the member of peasant farm 16 years were not performed, he is exempted from charge and payment of insurance premiums according to the legislation of the Kyrgyz Republic on the national social insurance;

2) payment of insurance premiums from 2017 to June, 2025:

- payment of insurance premiums for 2017-2025 without formation of legal entity and the physical persons owning land share and/or the site is made for peasant farm on base rates of rates of insurance premiums (som/hectare) (The law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" in edition of January 5, 2017 No. 2);

- rates of insurance premiums in the cities and settlements are established on base rates of rates of the insurance premiums applied to surrounding administrative areas;

- in settlements, regardless of arrangement, the rates of insurance premiums established for the area in the territory of which this settlement is located are applied;

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