ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of May 22, 2013 No. 278

About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance

For the purpose of establishment of the single procedure regulating the mechanism of charge and payment of insurance premiums on compulsory national social insurance, the Government of the Kyrgyz Republic decides:

1. Approve the enclosed Instruction about procedure for charge and payment of insurance premiums on the national social insurance.

2. To social fund of the Kyrgyz Republic in two-month time to submit the bill providing approval by the Government of the Kyrgyz Republic of procedure for charge and payment of insurance premiums on the national social insurance for consideration of the Government of the Kyrgyz Republic.

3. Declare invalid the order of the Government 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 July 29, 2010 No. 136.

4. This resolution becomes effective from the date of official publication.

Approved by the Order of the Government of the Kyrgyz Republic of May 22, 2013 No. 278

The instruction about procedure for charge and payment of insurance premiums on the national social insurance

1. General provisions

1. This Instruction determines order of registration in bodies of the national social insurance (registration) of payers of insurance premiums, charges, payment and accounting of insurance premiums, and also creation of the reporting under means of the national social insurance.

2. This 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", "About Social fund of the Kyrgyz Republic", "About the personified (individual) accounting of citizens of the Kyrgyz Republic for the purposes of compulsory national social insurance" and other regulatory legal acts of the Kyrgyz Republic.

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

1) the accumulative account - the bank account of the insurer reflecting availability and cash flow, the received in the form of insurance premiums, penalties and penalty fee, recourse actions, the capitalized amounts, funds transferred by interdepartmental calculations;

2) insured person - physical person for benefit of which the national social insurance is performed;

3) the foreign citizen, constantly or temporarily living in the territory of the Kyrgyz Republic, - the person who is not the citizen of the Kyrgyz Republic and having the evidence of the belonging to nationality of any foreign state, constantly living in the Kyrgyz Republic, having the residence permit, issued by authorized state body in the field of registration of the rights of the population;

4) the foreign citizen who is temporarily staying in the territory of the Kyrgyz Republic - the person who is not the citizen of the Kyrgyz Republic and having the evidence of the belonging to nationality of any foreign state, being in the territory of the Kyrgyz Republic based on the valid visa which procedure for obtaining is established by the legislation of the Kyrgyz Republic;

5) the capitalized amount - harm compensation amount on labor mutilation, occupational disease or other damage of health in case of reorganization or liquidation of the legal entity and the termination of activities of the individual entrepreneur;

6) 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;

7) the international organization - interstate, intergovernmental organization, and also the non-governmental, non-profit organization performing the authorized activities (having the official representations or the organizations founded by them) in the territory of at least two states;

8) the main debt on insurance premiums - the outstanding amount formed from the next day after payment due date of insurance premiums;

9) the personified accounting - the organization and accounting of data individually about each person for the purposes of the national social insurance;

10) the personal identification number (PIN) - the individual number assigned by authorized state body of the Kyrgyz Republic in the field of registration of the population, to citizens of the Kyrgyz Republic, foreign citizens and stateless persons once and remaining behind these persons during all their life without change, except as specified, of the rights of witnesses, the victims and other participants of criminal trial, stipulated by the legislation about protection;

11) payers of insurance premiums on the national social insurance:

- legal entities, including foreign, irrespective of legal forms and patterns of ownership, their separate divisions (branches and representations):

the legal entity - the organization which has in property economic maintaining or operational management the isolated property also answers for the obligations this property, can acquire and perform on its own behalf the property and personal non-property rights and obligations and to be claimant and the defendant in court;

- peasant farm (further - peasant economy) the independent business entity having the status of the legal entity or performing the activities without formation of legal entity which activities are based mainly on personal labor of members of one family, the relatives and other persons jointly performing production of agricultural products which is based on the parcel of land and other property belonging to members of peasant economy on the property right or received in use (lease);

- the individual entrepreneur - physical person which performs business activity without formation of the organization, including activities on the basis of the patent;

- physical persons:

citizen of the Kyrgyz Republic;

the foreign citizen, constantly or temporarily living in the territory of the Kyrgyz Republic;

the stateless person - person concerning whom there are no proofs of belonging to nationality (citizenship) of any state;

the paragraph the ninth the subitem 11) Item 3 ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 13.03.2017 No. 147

workers of textile and sewing productions - workers whose type of activity corresponds to Sections 13, 14 and 15 subsections of "SV" of the State qualifier of the Kyrgyz Republic "Types of economic activity" approved by the Government of the Kyrgyz Republic;

12) the size of the average monthly salary accepted for calculation of insurance premiums for separate categories of payers of insurance premiums is the size of the average monthly salary established by National Statistical Committee of the Kyrgyz Republic which developed in areas and the cities of the republic for the previous calendar year;

13) Social fund of the Kyrgyz Republic (further - the insurer) the executive body of system of the national social insurance and provision of pensions in the Kyrgyz Republic pursuing state policy and exercising control in the field of the national social insurance and provision of pensions;

14) insurance premium - payment for the national social insurance which the insurer shall bring to the insurer;

15) 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;

16) insurance years of service - the total duration of the periods of labor and other activity during which insured person (or for it) paid insurance premiums;

17) the insurer - citizens, legal entities (the company, the organization, organization and other business entity, irrespective of patterns of ownership and types of activity) and their separate divisions (branches, representations), 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;

18) the account on the accumulation pension fund - the bank account of the insurer on which insurance premiums on the State accumulation pension fund arrive (further - GNPF);

19) 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;

20) land share - the parcel of land of agricultural purpose (by on grounds) provided in property to the citizen of the Kyrgyz Republic on a grant basis during land agrarian reform, the property right to which makes sure the certificate;

21) agricultural cooperative - voluntary consolidation of agricultural producers on the basis of membership for the joint productive or other economic activity based on combining of their property shares having money value for the purpose of satisfaction of economic and other needs of members of cooperative;

22) the member of cooperative - the physical person who entered cooperative for the purpose of satisfaction of the material and other requirements according to the procedure, stipulated by the legislation the Kyrgyz Republic and the charter of cooperative;

23) the employee of cooperative - physical person which is involved for work in cooperative for certain specialty, qualification or position;

24) the land user - physical person or legal entity, right to use by the parcel of land to which it is granted, transferred or passed in termless (without specifying of term) or urgent (temporary) use;

25) the employer - the physical person or the legal entity (organization) who entered employment relationships with the worker;

26) the worker - the physical person who entered employment relationships with the employer;

27) the customer of works/services - the organization created according to the international treaties which came in the procedure established by the law into force which participant is the Kyrgyz Republic which signed the contract for performance of works or rendering services with physical person or the individual entrepreneur;

28) the contractor of works/services - physical person or the individual entrepreneur personally (without use of wage labor) performing works or rendering services in the civil contract with the customer of works/services;

29) works and services - the works and services executed and rendered according to the Civil code of the Kyrgyz Republic on paid basis including one-time;

30) payment of works/services - the monetary reward for the performed works and (or) the rendered services without the cost accounting, the works/services connected with accomplishment in volume of the signed agreement;

31) the salary (compensation of the worker) - remuneration for work depending on qualification of the worker, complexity, quantity, quality and conditions of the performed work, and also compensation payments and the stimulating payments;

32) compensation - system of the relations connected with ensuring establishment and implementation by the employer of payments to workers for their work according to the laws, other regulatory legal acts, collective agreements, agreements, local regulations and employment contracts;

33) the salary fund includes any payments of the stimulating and compensating nature (including one-time remunerations), and also for work on works agreements, orders and the royalties paid for the performed works;

34) the additional salary fund - the additionally accrued sum to 40 percent of the size of the average monthly salary determined in areas and the cities of the republic for the previous calendar year depending on the number of actually fulfilled days;

35) the insurance policy - the document on payment of insurance premiums by physical person in certain size and for certain period;

36) registration in bodies of the national social insurance - accounting of subjects of the national social insurance in bodies of the national social insurance as payers of insurance premiums based on information of the state bodies performing state registration of physical persons and legal entities.

2. Payment procedure of insurance premiums

4. Bodies of the national social insurance perform registration:

legal entities - in the location (legal address);

separate divisions of the legal entity (branches, representations) - in the place of conducting activities;

physical persons - in the place of residence or conducting economic activity.

5. The insurer issues to the payer the notice in form according to appendix 1 to this Instruction in which details of the state authorized body, the sizes of the tariff charges 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.

6. Legal entities, and also the physical persons using wage labor pay insurance premiums in the amount of percent 27,25, including:

a) employers:

- monthly from all payment types added for benefit of the hired workers accepted 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 - in the amount of percent 17,25, from them:

in the Pension fund - 15 percent;

in Fund of compulsory medical insurance - 2 percent;

in Fund of improvement of workers - percent 0,25;

- monthly from all payment types added for benefit of workers - the foreign citizens and persons without citizenship which are temporarily staying in the Kyrgyz Republic or living in other state, but consisting in employment relationships with the legal entity registered in the Kyrgyz Republic - 3 percent in the Pension fund;

b) the workers hired on permanent or temporary work irrespective of type of property of the employer and type of registration in bodies of Tax Service of the Kyrgyz Republic, workers, 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:

- the men born after January 1, 1964 and the women born after January 1, 1969 - in the amount of 10 percent, from them:

in the Pension fund - 8 percent;

in the State accumulation pension fund - 2 percent;

- the men born before January 1, 1964 and the women born before January 1, 1969 - in the amount of 10 percent in the Pension fund;

- pensioners - monthly from all payment types added in their advantage irrespective of financing sources, - in the amount of 8 percent in the Pension fund.

7. The legal entities, their branches and representations and physical persons using wage labor of disabled workers of I and II groups pay insurance premiums in the amount of percent 17,25, including:

- employers - monthly from all payment types added for benefit of workers

disabled people of I and II groups, in the amount of percent 15,25 in the Pension fund;

- the hired workers are disabled people of I and II groups (except for 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 amount of 2 percent in the Pension fund.

8. Bodies of diplomatic service, foreign institution of the Kyrgyz Republic, representative office of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service pay insurance premiums in the amount of percent 25,25, including:

a) employers - monthly from all payment types added for benefit of employees of the foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the field of foreign affairs, other employees of the foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic, and also representative offices of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service - in the amount of percent 15,25, from them:

in the Pension fund - 15 percent;

in Fund of improvement of workers - percent 0,25;

- employers - monthly from all payment types added for benefit of workers - the foreign citizens and persons without citizenship which are temporarily staying in the Kyrgyz Republic or living in other state, but consisting in employment relationships with the legal entity registered in the Kyrgyz Republic - in the amount of 3 percent in solidary part of the Pension fund.

The size of the insurance premiums from payments assessed by foreign institutions of the Kyrgyz Republic for benefit of the foreign citizens hired in the state of stay is determined proceeding from the salary of employees of the Ministry of Foreign Affairs of the Kyrgyz Republic in national currency;

b) the staff of diplomatic service and employees of foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the field of foreign affairs, other employees of foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic, and also representative offices of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service - monthly from all payment types added in their advantage irrespective of financing sources:

- the men born after January 1, 1964 and the women born after January 1, 1969 - in the amount of 10 percent, from them:

in the Pension fund - 8 percent;

in the State accumulation pension fund - 2 percent;

- the men born before January 1, 1964 and the women born before January 1, 1969 - in the amount of 10 percent in the Pension fund;

- pensioners - monthly from all payment types added in their advantage irrespective of financing sources, - in the amount of 8 percent in the Pension fund;

- disabled people of I and II groups (except for 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 amount of 2 percent in the Pension fund.

8-1. Assignment on social insurance of staff of diplomatic service, employees of the foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the field of foreign affairs, other employees of the foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic except for of employees of representative offices of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service is performed in centralized procedure by the Ministry of Foreign Affairs of the Kyrgyz Republic in regional government of Social fund of the Kyrgyz Republic in the place of the registration.

The size of insurance premiums is determined proceeding from the salary in national currency of staff of central office of the Ministry of Foreign Affairs of the Kyrgyz Republic, and for heads of foreign institutions - from the salary of the deputy minister of foreign affairs of the Kyrgyz Republic.

Assignment on social insurance of employees of representative offices of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service is performed by state body under which the representation, in regional government of Social fund of the Kyrgyz Republic is created.

Medical insurance of staff of diplomatic service and employees of the foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the field of foreign affairs, other employees of the foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic, and also representative offices of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service is performed in adoptive state from means of the republican budget.

The staff of diplomatic service and employees of foreign institutions of the Kyrgyz Republic sent to long foreign business trip by authorized body in the field of foreign affairs other employees of foreign institutions of the Kyrgyz Republic hired in the state of stay from among citizens of the Kyrgyz Republic, and also representative offices of state bodies of the Kyrgyz Republic in foreign states and under the international organizations which are not a part of the system of bodies of diplomatic service are subject to the personified accounting in Social fund of the Kyrgyz Republic based on the certificate of assignment of the personal identification number issued by authorized state body in the field of registration.

9. Legal entities, their separate divisions (branches and representations) and physical persons using wage labor of disabled people and participants of the Great Patriotic War and the persons having certifying documents of the established sample equated to them pay insurance premiums in the following sizes:

a) employers:

- monthly from all payment types added for benefit of workers - disabled people of the Great Patriotic War of I and II groups and persons equated to them having certifying documents of the established sample - in the amount of percent 15,25, from them:

in the Pension fund - 15 percent;

in Fund of improvement of workers - percent 0,25;

- monthly from all payment types added for benefit of workers - participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample - in the amount of percent 17,25, from them:

in the Pension fund - 15 percent;

in Fund of compulsory medical insurance - 2 percent;

in Fund of improvement of workers - percent 0,25.

10. Workers are disabled people and participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample are exempted from charge and payment of insurance premiums.

11. Workers are disabled people of I and II groups, disabled people and participants of the Great Patriotic War and persons equated to them have the right to voluntarily pay insurance premiums from the salary (income) in any size, but at least 8 percent to the Pension fund and (or) 2 percent in the State accumulation pension fund for the purpose of accumulating of means on the personal insurance account. Voluntary insurance premiums can be paid by independent acquisition of the insurance policy.

12. The companies, organizations and the organizations of the Kyrgyz society of blind people and deafs and their workers (except for pensioners, disabled people, disabled people and participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample), pay insurance premiums in the amount of percent 26,75, including:

a) employers - monthly from all payment types added for benefit of workers, including disabled people and pensioners - in the amount of percent 17,25, from them:

in the Pension fund - 15 percent;

in Fund of compulsory medical insurance - 2 percent;

in Fund of improvement of workers - percent 0,25;

b) workers - monthly from all payment types added in their advantage irrespective of financing sources:

- the men born after January 1, 1964 and the women born after January 1, 1969 - in the amount of percent 9,5, from them:

in the Pension fund - percent 7,5;

in the State accumulation pension fund - 2 percent;

- the men born before January 1, 1964 and the women born before January 1, 1969 - in the amount of percent 9,5 in the Pension fund;

- pensioners - monthly from all payment types added in their advantage irrespective of financing sources, - in the amount of percent 7,5 in the Pension fund.

13. The companies, organizations and the organizations of the Kyrgyz society of blind people and deafs using wage labor of workers - disabled people and pensioners (except for disabled people and participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample), pay insurance premiums in the amount of percent 19,25, including:

a) employers - monthly from all payment types added for benefit of workers - disabled people and pensioners, in the amount of percent 17,25, from them:

in the Pension fund - 15 percent;

in Fund of compulsory medical insurance - 2 percent;

in Fund of improvement of workers - percent 0,25;

b) workers are disabled people and pensioners (except for disabled people of the Great Patriotic War and persons equated to them having certifying documents of the established sample and participants of the Great Patriotic War) - monthly from all payment types added in their advantage irrespective of financing sources, - in the amount of 2 percent in the Pension fund.

14. The companies, organizations and the organizations of the Kyrgyz society of blind people and deafs using wage labor of workers - disabled people and participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample pay insurance premiums in the amount of percent 15,25, from them:

in the Pension fund - 15 percent;

in Fund of improvement of workers - percent 0,25.

The employees of the companies, organizations and organizations of the Kyrgyz society of blind people and deafs who are disabled people and participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample are exempted from charge and payment of insurance premiums.

15. The non-commercial cooperatives, public funds, public associations, condominiums and the religious organizations using wage labor of the workers who are not disabled people, and also disabled people and participants of the Great Patriotic War and persons equated to them pay insurance premiums in the amount of percent 27,25, including:

a) employers:

- monthly from all payment types added for benefit of the hired workers, including foreign citizens and persons without citizenship who are constantly living in the Kyrgyz Republic - in the amount of percent 17,25, from them:

in the Pension fund - 15 percent;

in Fund of compulsory medical insurance - 2 percent;

in Fund of improvement of workers - percent 0,25;

b) workers, 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:

- the men born after January 1, 1964 and the women born after January 1, 1969 - in the amount of 10 percent, from them:

in the Pension fund - 8 percent;

in the State accumulation pension fund - 2 percent;

- the men born before January 1, 1964 and the women born before January 1, 1969 - in the amount of 10 percent in the Pension fund;

- pensioners - monthly from all payment types added in their advantage irrespective of financing sources, - in the amount of 8 percent in the Pension fund.

16. The non-commercial cooperatives, public funds, public associations, condominiums, the religious organizations using wage labor of disabled workers and pensioners (except for disabled people and participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample), pay insurance premiums in the following sizes:

a) employers - monthly from all payment types added for benefit of workers - disabled people and pensioners, - in the amount of percent 13,25, from them:

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