Procedure for calculation and payment of assignments on the national social insurance

Approved by the resolution of the President of Turkmenistan of January 29, 2010, No. 10880

1. This Procedure is developed according to requirements of the Code of Turkmenistan "About social security" and the Labor code of Turkmenistan and establishes procedure for calculation and payment of assignments on the national social insurance.

2. Payers of assignments on the national social insurance are the persons performing to physical persons of payment, being subject to assignments on the national social insurance according to item 4 of this Procedure:

legal entities - residents of Turkmenistan;

legal entities - the nonresidents of Turkmenistan performing the activities in Turkmenistan through branches, representations. The concepts "the legal entity-the resident of Turkmenistan" and "legal лицо¡Ñрезидент Turkmenistan" are applied in the value this by the Tax code of Turkmenistan or international treaties of Turkmenistan;

the physical persons who are individual entrepreneurs and signing employment contracts for the purposes of implementation of the business activity;

the physical persons entering employment relationships with house workers (for the purpose of personal servicing and assistance on housekeeping).

Implementation of business activity by physical person with violation of established procedure of registration, receipt of the license or other similar document cannot form the basis for non-recognition of this physical person for the purpose of payment of assignments on the national social insurance by the individual entrepreneur.

On the national social insurance are exempted from payment of assignments:

public organizations of disabled people, their companies and educational institutions;

diplomatic representations, consular establishments of Turkmenistan abroad and representations of Turkmenistan under the international organizations;

the foreign diplomatic and equated to them representations, representative offices of the international organizations in Turkmenistan.

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