It is registered
in the Ministry of Justice
Kyrgyz Republic
On March 9, 2005 No. 33-05
of February 15, 2005 No. 22
About approval of the Instruction about order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance according to article 3 of the Law of the Kyrgyz Republic "About Social fund"
For the purpose of establishment of single order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance, Board of Social fund of the Kyrgyz Republic
DECIDES:
1. Approve the Instruction about order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance.
2. 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 January 16, 2004 No. 4, registered in the Ministry of Justice of the Kyrgyz Republic on February 4, 2004 No. 16-04.
3. To send to department of methodology of Social fund of the Kyrgyz Republic the Instruction about order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance to the Ministry of Justice of the Kyrgyz Republic on registration.
4. To department of external relations and information of Social fund to publish in mass media the Instruction about order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance after registration in the Ministry of Justice of the Kyrgyz Republic and to notify the Ministry of Justice of the Kyrgyz Republic on official publication of this Instruction.
5. To general department of Social fund of the Kyrgyz Republic to send the Instruction about order of registration of payers, payment and accounting of insurance premiums on compulsory national social insurance after registration in the Ministry of Justice of the Kyrgyz Republic to regional, Bishkek and Osh city managements, district and city departments of Social fund of the Kyrgyz Republic for management and execution, after entry into force.
6. To impose control of execution of this resolution on the First Deputy Chairman of Social fund of the Kyrgyz Republic Abdykalykov O. A.
Chairman of the board O. Lavrova
Approved by the Resolution of Board of Social fund of the Kyrgyz Republic of February 15, 2005 No. 22
1.1. This 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:
- legal entities, irrespective of legal forms and patterns of ownership, separate divisions (branches and representations);
- peasant farms;
- physical persons.
Employers are payers of insurance premiums who by the legislation are granted the right of the conclusion and the termination of the employment contract with the worker.
The international organizations - the permanent combinations of intergovernmental and non-governmental nature created on the basis of the 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.
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 the fixed sizes for separate categories of payers.
Insured event - accomplished fact with which approach there is obligation of the insurer to make insurance payment 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.
Identification (insurance) number - the individual number assigned by body of Social fund of the Kyrgyz Republic to the citizen who remains during all his life.
The personal insurance account - the document containing data on payment of the insurance premiums accumulated by body of Social fund of the Kyrgyz Republic for the entire period of labor activity of the citizen necessary for appointment and determination of the size or recalculation of pension. Number of this account is identification number of 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 - the person who was registered by bodies of Social fund of the Kyrgyz Republic, having the certificate of social protection;
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.
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 untimely 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 - in the amount of 10 percent of the assessed insurance premiums.
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 department of Social fund it is performed about correctness and timeliness of implementation of calculations for social insurance and the Statement of calculations of the capitalized amounts, the final Pay-sheet is drawn up (Appendix No. 12, and in case of liquidation or bankruptcy - is in addition drawn up the liquidating Statement (Appendix No. 5) from the date of the last check.
Removal from accounting of the payer of insurance premiums in bodies of Social fund is made after submission of the order of the Ministry of Justice of the Kyrgyz Republic by the payer on the termination of activities and entering of the corresponding record into the Unified State Register of Legal Entities.
3.1. 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.
4.1. 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.
4.1.1. 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 31 percent, including:
a) for the employer - 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 23 percent;
b) for the hired workers, including foreign citizens and persons without citizenship who are constantly living in the Kyrgyz Respublikeezhemesyachno from all payment types added for benefit of workers irrespective of financing sources in the Pension fund - in the amount of 8 percent.
4.1.2. Rates of rates of insurance premiums in Social fund of the Kyrgyz Republic 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 23 percent, including:
a) for the employer - monthly from all payment types added for benefit of disabled workers of I and II groups - in the amount of 21 percent;
b) 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 2 percent;
4.1.3. According to article 2 of the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance" the employer and the disabled worker of I and II groups are exempted from charge and payment of insurance premiums in full in Fund of compulsory medical insurance from all payment types assessed for benefit of the specified disabled workers.
4.1.4. Rates of rates of insurance premiums in Social fund of the Kyrgyz Republic for the legal entities, their branches and representations and physical persons using wage labor in the part concerning 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 are established for the employer - monthly from all payment types added for benefit of 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 Pension fund in solidary part - 3 percent.
4.1.5. Distribution on funds of the amounts of the insurance premiums specified in subitems 4.1.1., 4.1.2., 4.1.3. and 4.1.4. Item 4.1. Instructions, it is made in the following sizes:
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4.1.6. Rates of rates of insurance premiums in Social fund of the Kyrgyz Republic for legal entities, their separate divisions (branches and representations) and physical persons using wage labor in the part concerning disabled people and participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample are established in the following sizes:
a) for the employer:
- monthly from all payment types added for benefit of workers of disabled people of the Great Patriotic War of I and II groups and the persons equated to them having certifying documents of the established sample - in the Pension fund in the amount of 21 percent;
- monthly from all payment types added for benefit of disabled workers of III group and participants of the Great Patriotic War and the persons equated to them having certifying documents of the established sample - in the amount of 23 percent. Distribution of the amounts of insurance premiums on funds is made in the following sizes:
in the Pension fund - 21 percent,
in Fund of compulsory medical insurance - 2 percent.
b) for the hired disabled workers and participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample - all payment types added in their advantage are exempted from charge and payment of insurance premiums in Social fund.
4.2. Rates of rates of insurance premiums for the companies, organizations and the organizations of the Kyrgyz society of blind people and deafs and their workers.
4.2.1. For the companies, organizations and the organizations of the Kyrgyz society of blind people and deafs and their workers (except pensioners, disabled people, disabled people and participants of the Great Patriotic War and persons equated to them having certifying documents of the established sample), rates of rates of insurance premiums in Social fund of the Kyrgyz Republic are established in the amount of 30,5 of percent, including:
a) for employers - monthly from all payment types added for benefit of workers in the amount of 23 percent;
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