RESOLUTION OF BOARD OF SOCIAL FUND OF THE KYRGYZ REPUBLIC

of June 4, 2008 No. 73A

About approval of the Instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance"

For the purpose of implementation of the laws of the Kyrgyz Republic "About entering of amendments and changes into the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" of 10.08.2007 No. 144 and the Law of the Kyrgyz Republic "About entering of amendment into the Law of the Kyrgyz Republic "About the national social insurance" of 20.03.2008 No. 32, the Board of Social fund of the Kyrgyz Republic, decides:

1. Approve the enclosed Instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance".

2. To direct to management of the income of Social fund of the Kyrgyz Republic this resolution to state registration in the Ministry of Justice of the Kyrgyz Republic.

3. To department of interaction with the population, state agencies and addresses of pensioners, media of Social fund of the Kyrgyz Republic:

- after state registration of this resolution in the Ministry of Justice of the Kyrgyz Republic to publish it in mass media;

- notify the Ministry of Justice of the Kyrgyz Republic on source of official publication (the name of the edition, its number and date) of this resolution.

4. This resolution becomes effective after state registration in the Ministry of Justice of the Kyrgyz Republic and not earlier than fifteen days from the moment of official publication.

5. Declare invalid:

- the resolution of Board of Social fund of the Kyrgyz Republic "About approval of the Instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance" of February 17, 2003 No. 8, registered in the Ministry of Justice of the Kyrgyz Republic on March 5, 2003, registration number 18-03;

- the resolution of Board of Social fund of the Kyrgyz Republic "About modification of Item 6.2 of the Section VI of the Instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance" of June 17, 2003 No. 53, registered in the Ministry of Justice of the Kyrgyz Republic on July 4, 2003, registration number 71-03;

- the resolution of Board of Social fund of the Kyrgyz Republic "About approval of the Instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance" of March 17, 2006 No. 35, registered in the Ministry of Justice of the Kyrgyz Republic on April 14, 2006, registration number 39-06;

- the resolution of Board of Social fund of the Kyrgyz Republic "About modification and amendments in the Instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance" of September 4, 2006 No. 93, registered in the Ministry of Justice of the Kyrgyz Republic on September 18, 2006, registration number 97-06;

- the resolution of Board of Social fund of the Kyrgyz Republic "About approval of the Instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance" of April 24, 2008 No. 45.

6. Send to general department the enclosed Instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance" to city/district managements of Social fund of the Kyrgyz Republic for management and execution.

7. To management of the income of Social fund of the Kyrgyz Republic to provide training of employees of district, city managements of Social fund of the Kyrgyz Republic and payers of insurance premiums in application in work of the Instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance".

8. To impose control of execution of this resolution on the vice-chairman Tatkulov T. D.

Approved by the Resolution of Board of Social fund of the Kyrgyz Republic of June 4, 2008 No. 73A

The instruction about order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance

I. General provisions

1.1. The instruction "About order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance" (further the Instruction) is developed according to the Laws of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance", "About the national social insurance" and other regulatory legal acts of the Kyrgyz Republic.

1.2. This Instruction governs the relations connected with registration of payers, charge, payment, accounting of insurance premiums and the reporting under compulsory national social insurance.

1.3. The basic concepts and determinations applied in this Instruction:

Payers of insurance premiums on the national social insurance are:

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

- peasant farms;

- physical persons.

The international organizations - the permanent combinations of intergovernmental and non-governmental nature created on the basis of the international agreement which became effective (the charter or other constituent document) for the purpose of assistance to the solution of the international problems provided by the relevant constituent document and development of full cooperation of the states.

The foreign citizens who are constantly living and temporarily staying in the Kyrgyz Republic - according to article 5 of the Law of the Kyrgyz Republic "About legal status of foreign citizens in the Kyrgyz Republic" foreign citizens can constantly live in the Kyrgyz Republic if they have on that permission which is drawn up by the residence permit issued by law-enforcement bodies. The foreign citizens who are in the Kyrgyz Republic on other legal cause are considered as temporarily staying. They shall register in accordance with the established procedure the foreign passports or documents replacing them and to leave the Republic after the stay term determined by it.

Insurance premium - payment for the national social insurance which the insurer shall bring to the insurer.

Rate of insurance premiums - the size of insurance premium as a percentage to the added compensation (income) on all bases or in firm sizes for separate categories of payers.

Insured event - accomplished fact with which approach there is obligation of the insurer to make insurance payment to insured person or to compensate the costs incurred by it.

The personified accounting - the organization and accounting of data individually about each person for the purposes of the national social insurance.

The Personal Identification Number (PIN) - the individual number assigned by body of social insurance to citizens of the Kyrgyz Republic to foreign citizens and stateless persons also remains behind these persons during all their life.

The personal insurance account - the document containing the information about insured person accumulated by body of social insurance for the entire period of labor and other activity of insured person and providing completeness of the data necessary for purpose (recalculation) and determination of the size of pension and other payments for the national social insurance. The personal insurance account has the identification number assigned to insured person.

The insurer - citizens, legal entities (the company, the organization, organization and other business entity irrespective of patterns of ownership and types of activity) and the 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.

The insurer - the legal entity performing insurance activity in the field of the national social insurance.

Insured person - physical person for benefit of which the national social insurance is performed.

The insurance policy - the document certifying payment by physical person of fixed rates of insurance premiums for certain period.

Dividends - the part of the distributed income (profit) of economic partnership and society or credit union received by person in income type from the stocks of this economic partnership and society or savings share of credit union owned by it or any other payment of this society or credit union according to share or savings share of person in its capital. The amount in the amount of fee of authorized (constituent) capital (taking into account inflation) paid to shareholders or savings share in case of liquidation of the legal entity is not the dividend.

Land share - the parcel of land of agricultural purpose provided to the citizen of the Kyrgyz Republic according to the procedure, determined by the Government of the Kyrgyz Republic.

II. Registration of payers of insurance premiums

2.1. According to article 22 of the Law of the Kyrgyz Republic "About the national social insurance" payers of insurance premiums shall in 30-day time from the date of organization (state registration, receipt of the license) or from the date of the conclusion of the agreement on hiring of physical person in accordance with the established procedure to be registered in bodies of social insurance in the location (legal address) or the residence.

According to Article 54 of the Labor code of the Kyrgyz Republic in case of execution of an employment agreement (contract), it shall contain in quality obligatory data on surname, name, worker's middle name (if it is specified in the identity document of the worker, identification number of the certificate of social protection).

In case of lack of identification number of physical person the employer provides in Social fund the information about the insured persons working for it in accordance with the established procedure.

2.2. For registration as payers of insurance premiums physical persons and legal entities fill in the form of the established form of "Data on registration of payers" (appendix No. 1) and receive "The notice to the payer" (appendix No. 2), and the physical persons performing business activity on patent basis "the insurance policy" (appendix No. 3).

2.3. After registration the payer receives the forms "The Statement on Social Protection" (appendix No. 4), will organize their filling with each worker who does not have the Certificate of social protection and returns to body of Social fund of the Kyrgyz Republic for receipt of Certificates of social protection.

2.4. In case of evasion of legal entities and physical persons from registration or not timely registration as payers of insurance premiums in bodies of Social fund of the Kyrgyz Republic, they bear responsibility according to the Code of the Kyrgyz Republic about the administrative responsibility, the Criminal Code of the Kyrgyz Republic. Also, according to Art. 26 of the Law of the Kyrgyz Republic "About the national social insurance" in case of refusal or violations of terms of registration as the payer of insurance premiums charge of penalty in the amount of 10 percent of the assessed insurance premiums is provided.

2.5. In case of the activities termination (liquidation or bankruptcy), reorganization the payer addresses to bodies of Social fund of the Kyrgyz Republic within 30 days with the corresponding statement. Based on the statement by district management of Social fund it is performed about correctness and timeliness of implementation of calculations for social insurance, the Statement by results of check is drawn up (appendix No. 5) and is constituted the final Pay-sheet on means of the national social insurance (appendix No. 12).

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