ORDER OF THE MINISTER OF LABOUR AND SOCIAL PROTECTION OF THE POPULATION OF THE REPUBLIC OF KAZAKHSTAN

of July 8, 2026 No. 296

About modification and amendments in some orders of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan

(Extraction)

1. Approve the enclosed list of some orders of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan to which changes and additions are made.

2. To provide to department of social security and social insurance of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan after its official publication;

3) within three working days after execution of subitems 1) and 2) Item 3 of this order submission of information to Department of legal service of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan.

3. To impose control of execution of this order on the supervising vice-Minister of Labour and Social Protection of the population of the Republic of Kazakhstan.

4. This order becomes effective after day of its first official publication.

It is approved Ministry of Finance of the Republic of Kazakhstan

It is approved Ministry of national economy of the Republic of Kazakhstan

It is approved Ministry of artificial intelligence and digital development of the Republic of Kazakhstan

 

Approved by the order of the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of July 8, 2026, No. 296

The list of some orders of the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan to which changes and additions are made

1. Bring in the order of the Deputy prime minister - the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of June 21, 2023 No. 229 "About some questions of system of social insurance and rendering the state services in the social and labor sphere" (it is registered in the Register of state registration of regulatory legal acts at No. 32897) the following changes and amendments:

in Rules of calculation and payment of social contributions to the State Social Insurance Fund and the penalties on them approved by the specified order:

to state part one of Item 14 in the following edition:

"14. In case of calculation of social assignments of the amount, estimated in tiyna, are rounded to 1 tenge, irrespective of the amount of tiyn.";

state Item 28 in the following edition:

"28. The amounts of social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments which arrived into the account of the State corporation no later than one operational day following behind day of their receipt are transfered to account Fund.

The state corporation no later than one operational day following behind day of receipt of funds of Fund into the account of the State corporation performs return to the payer:

1) social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments on the participant of system of compulsory social insurance who does not have IIN and (or) in details of which mistakes are made;

2) social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments on the participant of system of compulsory social insurance who is person which reached age, stipulated in Item 1 article 207 of the Code;

3) social assignments on the participant of system of compulsory social insurance for whom for calendar month the amount of social assignments is paid from subject to calculation of social assignments, exceeding the 7-fold minimum size of the salary established by the law on the republican budget for the corresponding financial year from one payer;

4) social assignments and (or) penalty fee for untimely and (or) incomplete payment of the social assignments paid for current and the next months of calendar year, except for the amounts of the social assignments which arrived from the physical persons applying special tax regime for self-employed, specified in article 101-1 of the Code.

The social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments paid by the physical persons which are not payers according to the subitem 4) and also the subitem 6) of Item 2 of these rules are also subject to return.";

add with Item 28-1 of the following content:

"28-1. Services of the State corporation in implementation of return of social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments to the payer on the participant of system of compulsory social insurance is performed by budget funds according to the Code.";

in Rules and cases of implementation of return of excessively (mistakenly) paid social assignments and (or) penalty fee for untimely and (or) incomplete payment of the social assignments approved by the specified order:

in Item 3:

1) to state the subitem in the following edition:

"1) repeated payment of the same amount for the same period;";

8) to state the subitem in the following edition:

"8) their payments by the physical person which is not registered as the individual entrepreneur, person who is engaged in private practice, Chapter country or farm, the person which is not self-employed, applying special tax regime for self-employed according to the Tax code of the Republic of Kazakhstan.";

in item 4:

2) to state the subitem in the following edition:

"2) copies of the simplified declaration for subjects of small business (f.910. 00) in the form approved by the order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan "About approval of forms of tax statements and rules of their creation" of January 20, 2020 No. 39 (it is registered in the Register of state registration of regulatory legal acts at No. 19897) (further – the Order) for the period return of social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments, is applied in the cases specified in subitems 1), 5) or 6) of Item 3 of these rules.

In the absence of the document specified in the subitem 2) of this Item the statement from personal account of the taxpayer about condition of calculations with the budget, and also on social payments, issued by bodies of state revenues, in form according to appendix 16 to the Rules of maintaining personal account of the taxpayer (tax agent) approved by the order of the Minister of Finance of the Republic of Kazakhstan of October 28, 2025 No. 637 is attached (it is registered in the Register of state registration of regulatory legal acts at No. 37255) (further – the Statement from personal account of the taxpayer);";

add with the subitem 3) of the following content:

"3) the notarized statement for the consent of persons specified in the subitem 4) of article 243 of the Code, on return of excessively (mistakenly) paid social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments in form according to appendix 1-1 to these rules (further – consent).

Consent is applied only if return of excessively (mistakenly) paid social assignments and (or) penalty fee for untimely and (or) incomplete payment of social expels of persons specified in the subitem 4) of article 243 of the Code is made.";

add with Item 6-1 of the following content:

"6-1. The term of limitation period for implementation of return to payers of excessively (mistakenly) paid social assignments and (or) constitutes penalty fee for untimely and (or) incomplete payment of social assignments:

1) five years for the following categories of taxpayers:

carried by the Entrepreneurial code of the Republic of Kazakhstan to subjects of big business;

performing activities according to the contract for subsurface use;

residents of the Republic of Kazakhstan which have obligations on observance of the requirements established by Chapter 33 the Tax code of the Republic of Kazakhstan;

taxpayers on value added regarding tax amounts on value added on imported goods which is paid by offsetting method;

2) three years for the taxpayers who are not specified in the subitem 1) of this Item.";

in Item 8:

1) to add the subitem with the paragraph the thirteenth the following content:

"the term of limitation period for implementation of return of excessively (mistakenly) paid social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments specified in Item 6-1 of these rules expired;";

2) to state the paragraph of the seventh of the subitem in the following edition:

"In case of negative result of check the State corporation rejects and returns the application and documents to uslugopoluchatel.";

add Item 11 with the subitem 7) of the following content:

"7) adherence to deadline of limitation period for implementation of return of excessively (mistakenly) paid social assignments and (or) penalty fee for untimely and (or) incomplete payment of social assignments, stipulated in Item 6-1 these rules.";

appendix 3 to the specified Rules to be reworded as follows according to appendix 1 to this List;

in Rules of provision of information to payers about condition and movement of the social assignments approved by the specified order:

state Item 7 in the following edition:

"7. The state corporation within three working days from the date of the address of the payer or the third party by proxy, the Republic of Kazakhstan issued according to Article 167 of the Civil Code, prepares information on condition and movement of social assignments on form, according to appendix 2 to these rules, and issues it to the payer or the third party by proxy issued according to Article 167 of the Civil Code of the Republic of Kazakhstan in case of the address in paper form to the specified term.".

2. Bring in the order of the Deputy prime minister - the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of June 22, 2023 No. 237 "About approval of Rules of calculation (determination) of the sizes, appointments, implementation, suspension, recalculation, renewal, the termination and review of the decision on appointment (refusal in appointment) social payment for work loss case" (it is registered in the Register of state registration of regulatory legal acts at No. 32881) the following changes and amendments:

in Rules of calculation (determination) of the sizes, appointments, implementation, suspension, recalculation, renewal, the termination and the review of the decision on appointment (refusal in appointment) social payment for case of loss of work approved by the specified order:

11) of Item 2 to state the subitem in the following edition:

"11) career center – the branch of the center of labor mobility performing accomplishment of its functions in areas, the capital, the cities of regional and republican value;";

to state part one of Item 19 in the following edition:

"19. The department of the State corporation within one working day checks completeness of the arrived document package, creates EMD, the certificate of years of service of participation in system of compulsory social insurance and the average monthly income of the participant of system of compulsory social insurance in form according to appendix 9 to these rules, the draft decision of branch of Fund about appointment or about refusal in purpose of social payment for form according to appendix 10 to these rules. The created EMD goes department to branches of the State corporation of the capital, areas and cities of republican value (further - branches of the State corporation).";

state Item 25 in the following edition:

"25. The term of dooformleniye does not exceed one month from the date of the direction branch of EMD Fund on dooformleniye.";

state Item 31 in the following edition:

"31. Social payment is appointed from the date of emergence of the right to social payment, irrespective of the fact of its participation on subsidized workplaces, in professional training in the direction of career center, but no more than the term of achievement by the participant of system of compulsory social insurance of age, stipulated in Item 1 article 207 of the Code, duration:

for one month – in case for it social assignments from six to twelve months were made;

for two months – in case for it social assignments from twelve to twenty four months were made;

for three months – in case for it social assignments from twenty four to thirty six months were made;

for four months – in case for it social assignments from thirty six to forty eight months were made;

for five months – in case for it social assignments from forty eight to sixty months were made;

for six months – in case for it social assignments of sixty and more months were made.

Social payment is appointed till month of removal from accounting as the unemployed in career center - in case of receipt of data on removal from accounting as the unemployed during purpose of social payment.

At the same time in case of removal of the applicant from accounting as the unemployed and submission of the statement by it on social payment during one calendar month, the term of purpose of the specified payment is estimated from the first following after month of removal from accounting as the unemployed.";

third of Item 32 to state part in the following edition:

"In case of calculation and change of the amount of social payment of the amount, estimated in tiyna, are rounded to one tenge.";

add with Item 50-1 of the following content:

"50-1. The fund annually performs reconciliation of data according to the income accepted for determination of the amount of social payment from individual entrepreneurs, heads of peasant farms, and also physical persons which are their hired employees with Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan concerning receivers on whom it was performed according to Item 21 of these rules earlier.

At the same time verification of the income is made before the expiration of limitation period established by the Tax code of the Republic of Kazakhstan during which the taxpayer (tax agent) has the right to make changes and additions to tax statements.

By results of reconciliation, in cases of detection of discrepancy according to Committee of state revenues the amount of social payment is subject to revision.

Compensation of excessively added (paid) amounts of social payments is performed according to the procedure, established by these rules.";

to state part one of Item 51 in the following edition:

"51. Based on the decisions on purpose of social payment approved by branch of Fund the State corporation creates the need for funds for payment which is represented in Fund monthly no later than the 27th preceding month of payment.";

state Item 53 in the following edition:

"53. The fund makes daily financing of the State corporation for implementation of social payment for the schedule.

The state corporation, having received means, performs social payment to receivers within three working days from decision date about purpose of social payment from date of approach of social risk on current month of payment, and the next months of social payment according to the schedule.

State corporation:

monthly no later than the 20th following month under report signs the reconciliation statement with Fund for the transferred funds for implementation of social payment;

no later than three working days of the month following month under report provides in Fund information on the transferred amounts of social payment, and also on returns of excessively enlisted (paid) social payment and compulsory pension contributions withheld from it in the form of data on cash flow of Fund in the State corporation for social payment for case of loss of work according to appendix 24 to these rules;

no later than three working days of the month following month under report provides information on directed notifications on need of return of excessively credited (paid) amount of social payment in Fund.";

add with Item 54-1 of the following content:

"54-1. Payment for rendering services by the State corporation in the organization of social payments, including payment of banking services, is performed by budget funds according to the Code.";

state Item 61 in the following edition:

"61. The department of the State corporation based on the decision of branch of Fund within three working days from the date of identification of excessively credited (paid) amount of social payment in connection with changes of conditions of its obtaining notifies the receiver on need of return of excessively enlisted (paid) social payment with indication of the reasons in form according to appendix 26 to these rules.";

appendix 1 to the specified Rules to be reworded as follows according to appendix 2 to this List;

appendix 4 to the specified Rules to be reworded as follows according to appendix 3 to this List;

appendix 6 to the specified Rules to be reworded as follows according to appendix 4 to this List;

appendix 9 to the specified Rules to be reworded as follows according to appendix 5 to this List;

appendix 10 to the specified Rules to be reworded as follows according to appendix 6 to this List;

appendix 16 to the specified Rules to be reworded as follows according to appendix 7 to this List;

appendix 18 to the specified Rules to be reworded as follows according to appendix 8 to this List;

appendix 19 to the specified Rules to be reworded as follows according to appendix 9 to this List;

appendix 25 to the specified Rules to be reworded as follows according to appendix 10 to this List;

appendix 26 to the specified Rules to be reworded as follows according to appendix 11 to this List;

appendix 27 to the specified Rules to be reworded as follows according to appendix 12 to this List.

3. Bring in the order of the Deputy prime minister - the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of June 22, 2023 No. 238 "About approval of Rules of calculation (determination) of the sizes, appointments, implementation, suspension, recalculation, renewal, the termination and review of the decision on appointment (refusal in appointment) social payment for disability case" (it is registered in the Register of state registration of regulatory legal acts at No. 32886) the following changes and amendments:

in Rules of calculation (determination) of the sizes, appointments, implementation, suspension, recalculation, renewal, the termination and the review of the decision on appointment (refusal in appointment) social payment for case of disability approved by the specified order:

to state part one of Item 21 in the following edition:

"21. The department of the State corporation within two working days checks completeness of the arrived document package, creates EMD, the certificate of years of service of participation in system of compulsory social insurance and the average monthly income of the participant of system of compulsory social insurance in form according to appendix 10 to these rules, the draft decision of branch of Fund about appointment or about refusal in purpose of social payment for form, according to appendix 11 to these rules, the draft of the reference in form according to appendix 12 to these rules. The created EMD goes department to branches of the State corporation of the capital, areas and cities of republican value (further - branches of the State corporation).";

state Item 27 in the following edition:

"27. The term of dooformleniye does not exceed one month from the date of the direction branch of EMD Fund on dooformleniye.";

third of Item 35 to state part in the following edition:

"In case of calculation and change of the amount of social payment of the amount, estimated in tiyna, are rounded to one tenge.";

add with Item 56-1 of the following content:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info