ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 29, 2010 No. 136

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 establishment of single order of registration, payment and accounting of insurance premiums on compulsory national social insurance, and also according to the laws of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" and "About the national social insurance" the Government 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. This resolution becomes effective after one month from the date of official publication.

 

Approved by the order of the Government of the Kyrgyz Republic of July 29, 2010 No. 136

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

1. General provisions

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.

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.

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, their separate divisions (branches and representations);

- peasant farms;

- physical persons (the physical persons occupied with individual business activity without formation of legal entity);

the international organizations - the permanent combinations of intergovernmental and non-governmental nature created on the basis of the become effective international agreement (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.

In the territory of the Kyrgyz Republic attraction and employment of foreign citizens and stateless persons without the permission on attraction of foreign labor power is forbidden to legal entities and physical persons, and to foreign citizens - to be engaged in labor or individual business activity without work permit. Authorized state body on issue of permissions to attraction of foreign labor power and work permits is the Ministry of Labor, Employment and Migration of the Kyrgyz Republic. Issue of permissions to attraction of foreign labor power and work permits is performed within quota for attraction of the foreign labor power established by the Government of the Kyrgyz Republic (Chapters II of the Provisions on procedure of labor activity foreign citizens and stateless persons in the territory of the Kyrgyz Republic approved by the order of the Government of the Kyrgyz Republic of September 8, 2006 No. 639);

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, foreign citizens and stateless persons and kept 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;

authorized body - the body determined by the Government of the Kyrgyz Republic for implementation of functions on collection, control of payment of insurance premiums on the national social insurance;

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.

4. According to this Instruction the average monthly salary accepted for calculation of the size of insurance premiums for separate categories of payers - the average monthly salary which developed in areas and the cities of the republic for the previous calendar year according to National Statistical Committee of the Kyrgyz Republic.

The social fund of the Kyrgyz Republic (further - Social fund) annually till July 1 of the current year publishes in mass media of the data on the sizes of the average monthly salary which developed in areas and the cities of the republic for the previous calendar year based on official statistical information of National Statistical Committee of the Kyrgyz Republic for calculation of the tariff charge of insurance premiums.

Calculation of the tariff charge according to data of National Statistical Committee of the Kyrgyz Republic on the average monthly salary which developed in areas and the cities of the republic for the previous calendar year is performed annually since July 1 of the current year.

2. Registration of payers of insurance premiums

1. Registration of payers of insurance premiums with formation of legal entity is made according to the Regulations on order of interaction between state bodies in case of the state (accounting) registration (re-registration) of legal entities, branches and representations by the principle of "single window" approved by the order of the Government of the Kyrgyz Republic of April 23, 2008 No. 182, and according to the Regulations "Registration, the reporting of payers of insurance premiums in bodies of Social fund of the Kyrgyz Republic" approved by the resolution of Board of Social fund of the Kyrgyz Republic of June 23, 2008 No. 79.

Registration of the physical persons which are engaged in business activity without formation of legal entity is performed according to Regulations on procedure for state registration of the citizens who are engaged in business activity without formation of legal entity as the individual entrepreneur in the territory of the Kyrgyz Republic, the approved order of the Government of the Kyrgyz Republic of July 2, 1998 No. 404.

Regional bodies of Social fund, in case of absence of again formed legal entities and physical persons within 30 days after passing of the procedure of state registration, run for search of again formed legal entities and physical persons in the legal address specified in the notification, for registration as payers of insurance premiums, and also apply measures, stipulated by the legislation the Kyrgyz Republic, for violation of fixed terms of accounting and delivery of reports - Pay-sheets on means of the national social insurance in bodies of Social fund.

The contract (the agreement, the contract) with the worker shall contain all necessary data according to the Labor code of the Kyrgyz Republic, and also be specified personal identification number (further - the PIN), the amount of payments for the performed works, the size of the fee (remuneration).

2. Bodies of Social fund issue to the payer as the additional information the notice to the payer (appendix 1) in which details of body of Social fund, the sizes of the tariff charges for this payer according to the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance", bank account for transfer and payment of insurance premiums, code of the curator are specified.

3. The insurance policy is issued to the physical persons performing business activity on patent basis, being self-employed citizens and who are not engaged in accomplishment of works/services in hiring, and also the physical persons performing business activity in the markets (appendix 2).

4. In case of lack of personal identification number the insurer will organize filling of application blanks on social protection (appendix 3) by each worker and transfers to Social fund. Bodies of Social fund appropriate the PIN and issue the certificate granting the right to social protection.

5. In case of evasion of legal entities from timely registration as payers of insurance premiums in bodies of Social fund, they bear responsibility according to the Code of the Kyrgyz Republic about the administrative responsibility, the Criminal code of the Kyrgyz Republic and Art. 26 of the Law of the Kyrgyz Republic "About the national social insurance".

6. In case of the termination of activities (bankruptcy) of the payer, bodies of Social fund within 30 days draw up the statement on closing of the payer (appendix 4). The analysis of correctness and timeliness of implementation of calculations for social insurance is made, and the payer constitutes the final Pay-sheet on means of the national social insurance (appendix 10).

When the liquidated insurer has persons who are receiving the amounts on indemnification on labor mutilation or occupational disease (pension, benefit), and also receiving pension (or developed certain years of service) on production according to the List No. 2 (the list of the productions, works, professions, positions and indicators granting the right to preferential provision of pensions) approved by the order of the Government of the Kyrgyz Republic of July 1, 1996 No. 298 "About approval of lists of the productions, works, professions, positions and indicators granting the right to preferential provision of pensions") or as the worker of textile production and aircraft, and also receivers of pension in connection with special working conditions, is drawn up the additional statement on all specified receivers (or developed certain years of service) and to the amounts which are subject to capitalization.

Removal from accounting of the payer of insurance premiums in bodies of Social fund is made after receipt of the order of the Ministry of Justice of the Kyrgyz Republic on the termination of activities and entering of the corresponding record into the Unified State Register of Legal Entities. For physical persons - after receipt of the notice from bodies of the state statistics on the termination of activities of the individual entrepreneur.

3. Means of Social fund of the Kyrgyz Republic

According to article 4 of the Law of the Kyrgyz Republic "About Social fund of the Kyrgyz Republic" means of Social fund are created for the account:

- insurance premiums of employers, the working citizens and other persons according to the legislation of the Kyrgyz Republic;

- assignments from the republican budget, stipulated by the legislation the Kyrgyz Republic;

- penalty fee and penalties for untimely and incomplete transfer of insurance premiums;

- the means collected from employers and citizens as a result of presentation of recourse requirements;

- the funds for pension payment for special working conditions transferred by employers;

- the capitalized amounts for pension payment and benefits to employees of the liquidated companies;

- share dividends of the companies, belonging to Social fund;

- voluntary contributions of legal entities and physical persons of the Kyrgyz Republic and foreign citizens;

- income gained from placement of available funds of Social fund;

- the investment revenues gained from investment of pension assets of insured persons.

4. Rates of insurance premiums

1. Rates of rates of insurance premiums for legal entities, irrespective of legal forms and patterns of ownership, their separate divisions (branches and representations), and also physical persons working in them:

1) For legal entities, irrespective of legal forms and patterns of ownership, their separate divisions (branches and representations) and their workers, including the foreign citizens and persons without citizenship who are constantly living in the Kyrgyz Republic and also for the physical persons using wage labor, the rate of rates of insurance premiums is established in the amount of percent 27,25, including:

- for employers - monthly from all payment types added for benefit of the hired workers accepted on permanent or temporary work irrespective of types of property of the employer and type of the applied tax regime in bodies of Tax Service of the Kyrgyz Republic including the foreign citizens and persons without citizenship who are constantly living in the Kyrgyz Republic - in the amount of percent 17,25;

- for the workers hired on permanent or temporary work irrespective of type of property of the employer and type of the applied tax regime in bodies of Tax Service of the Kyrgyz Republic, including the foreign citizens and persons without citizenship who are constantly living in the Kyrgyz Republic - monthly from all payment types added in their advantage irrespective of financing sources, - in the amount of 10 percent.

2) Rates of rates of insurance premiums in Social fund for the legal entities, their branches and representations and physical persons using wage labor in the part concerning disabled workers of I and II groups are established in the amount of percent 17,25, including:

- for the employer - monthly from all payment types added for benefit of disabled workers of I and II groups in the Pension fund, - in the amount of percent 15,25.

According to article 2 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" the employer is exempted from charge and payment of insurance premiums in Fund of medical insurance from all payment types assessed for benefit of disabled workers of I and II groups;

- for the hired disabled workers of I and II groups (except disabled people of the Great Patriotic War and persons equated to them) - monthly from all payment types added in their advantage irrespective of financing sources, in the Pension fund - in the amount of 4 percent.

3) For embassies, consulates and other foreign institutions of the State Ministry of Foreign Affairs of the Kyrgyz Republic the rate of rates of insurance premiums is established in the amount of percent 25,25, including:

- for the employer - monthly from all payment types added for benefit of employees of embassies, consulates and other foreign institutions of the State Ministry of Foreign Affairs of the Kyrgyz Republic in the Pension fund - in the amount of percent 15,25;

- for workers - monthly from all payment types added for benefit of employees of embassies, consulates and other foreign institutions of the State Ministry of Foreign Affairs of the Kyrgyz Republic in Social fund - in the amount of 10 percent. Payment of insurance premiums by employees of foreign institutions of the State Ministry of Foreign Affairs of the Kyrgyz Republic is performed according to the procedure, established by the Government of the Kyrgyz Republic.

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