ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of July 31, 2015 No. 548

About entering of amendments and changes into the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of May 22, 2013 No. 278

According to the Law of the Kyrgyz Republic "About rates of insurance premiums on the national social insurance", articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Bring in the order of the Government of the Kyrgyz Republic "About approval of the Instruction about procedure for charge and payment of insurance premiums on the national social insurance" of May 22, 2013 No. 278 the following amendments and changes:

in the Instruction about procedure for charge and the payment of insurance premiums on the national social insurance approved by the above-stated resolution:

- add Item 3 with the subitem 35 of the following content:

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

- state Items 19 and 20 in the following edition:

"19. Heads and members of peasant farms without formation of legal entity and the physical persons owning the parcel of land (land share) pay insurance premiums in the following sizes:

a) owning land share to 2 hectares, - monthly in the amount of 0,5 of the percent estimated from the size of the average monthly salary which developed in areas and the cities of the republic for the previous calendar year with step-by-step finishing rate of rate by 2024 to the level of 4 percent:

- from January 1, 2015 to December 31, 2016 - percent 0,5 from the size of the average monthly salary;

- from January 1, 2017 to December 31, 2018 - 1 percent from the size of the average monthly salary;

- from January 1, 2019 to December 31, 2020 - percent 1,5 from the size of the average monthly salary;

- from January 1, 2021 to December 31, 2021 - 2 percent from the size of the average monthly salary;

- from January 1, 2022 to December 31, 2022 - percent 2,5 from the size of the average monthly salary;

- from January 1, 2023 to December 31, 2023 - 3 percent from the size of the average monthly salary;

- since January 1, 2024 and further - 4 percent from the size of the average monthly salary;

b) from 2 to 10 hectares owning land share, - monthly in the amount of 1 percent estimated from the size of the average monthly salary which developed in areas and the cities of the republic for the previous calendar year with step-by-step finishing rate of rate by 2019 to the level of 4 percent:

- from January 1, 2015 to December 31, 2015 - 1 percent from the size of the average monthly salary;

- from January 1, 2016 to December 31, 2016 - percent 1,5 from the size of the average monthly salary;

- from January 1, 2017 to December 31, 2017 - 2 percent from the size of the average monthly salary;

- from January 1, 2018 to December 31, 2018 - 3 percent from the size of the average monthly salary;

- since January 1, 2019 and further - 4 percent from the size of the average monthly salary;

c) owning land share from 10 hectares and above, - monthly in the amount of 2 percent, estimated from the size of the average monthly salary which developed in areas and the cities of the republic for the previous calendar year with step-by-step finishing rate of rate by 2017 to the level of 4 percent:

- from January 1, 2015 to December 31, 2015 - 2 percent from the size of the average monthly salary;

- from January 1, 2016 to December 31, 2016 - 3 percent from the size of the average monthly salary;

- since January 1, 2017 and further - 4 percent from the size of the average monthly salary.

The insurance premiums paid by heads and members of peasant farm without formation of legal entity are distributed on funds in the following sizes:

in the Pension fund - 90 percent;

in Fund of compulsory medical insurance - 10 percent.

The basis for charge and payment of insurance premiums to peasant farms without formation of legal entity and to the physical persons owning the parcel of land (land share) are the documents certifying the right to the land shares regulated by regulatory legal acts in the field of land relations.

Example. According to right certifying documents on the earth the peasant economy of Nurgaziyev owns all 1, hectare of the earth, including: irrigation ploughland - 1, hectare, bogharic ploughland - 0,5 of hectare, haymakings - 0,45 of hectare. The family consists of three people: the head is Nurgaziyev Maksat, members of peasant farm: the spouse is Nurgaziyeva Mirgul, the son is Nurgaziyev Kayrat.

As total area of the earth constitutes to 2,0 of hectare, payment of insurance premiums will be made according to the subitem "an" of Item 19 of this Instruction, at the rate of payment of insurance premiums for each member of the family of Nurgaziyev:

FULL NAME	Rate of insurance premiums	I half-year, som			II half-year, som			In total insurance premiums in year, som.
		Average monthly salary	Insurance premiums in month	Insurance premiums for the I half-year	Average monthly salary	Insurance premiums in month	Insurance premiums for the II half-year
1	2	3	4	5	6	7	8	9
			gr.3 x gr.2	gr.4 x for 6 months.		gr.6 x gr.2	gr.7 x 6 months.	gr.5 - gr.8
Nurgaziyev Maksat	% 0,5	8764	43,8	262,92	8920	44,6	267,6	530,52
Nurgaziyeva Mirgul	% 0,5	8764	43,8	262,92	8920	44,6	267,6	530,52
Nurgaziyev Kayrat	% 0,5	8764	43,8	262,92	8920	44,6	267,6	530,52
Total				788,76			802,8	1591,56

20. Payment of insurance premiums by heads and members of peasant farms without formation of legal entity and the physical persons owning land share is performed the I half-year prior to July 15 of the current year and for the II half-year - till January 15 of the next year.

The amounts of insurance premiums are brought into the personal insurance account of everyone, with issue of the receipt on payment of insurance premiums according to appendix 2 to this Instruction.";

- in Item 21 of the word "are distributed by the decision of general meeting of members of this peasant farm into the personal insurance account of the pensioner" shall be replaced with words "are brought into its personal insurance account";

- third Item 22 to replace the paragraph with paragraphs of the following content:

"In peasant farm without formation of legal entity there is 11,5 of hectare of the earth. Owing to the occurred natural disaster (flood, mudflows, earthquakes, landslides, hail, drought, frosts) 10,8 of hectare of the earth suffered. After creation of the commission act and its in-depth examination the insurer makes the decision on release of peasant farm from payment of insurance premiums in proportion to the area of the exempted earth.

If in the I half-year the average monthly salary constituted 8764 som, insurance premiums in month = 8764 som x 2% = 175, 3 som, for the I half-year = 175, 3 som x 6 months = 1051, the 7th som. In the II half-year the average monthly salary = the 8920th catfish, insurance premiums in month = 8920 som x 2% = 178, som, for the II half-year = 178, 4 som x 6 months = 1070, 4 som, the annual amount of the assessed insurance premiums = 1051, the 7th som + 1070, 4 som = 2122, 1 som. The area of the victim owing to the occurred natural disaster of the earth = 10,8 of hectare: 11,5 of hectare x 100% = % 93,9. Means, 93,9 of % of the added amount of insurance premiums is subject to release: 2122, 1 som x 93,9 of % = 1992, 7th som.";

- recognize Items 23 and 25 invalid;

- add Item 26 with the subitem "v" of the following content:

"c) workers are disabled people 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 amount of 2 percent in the Pension fund.";

- state Items 34 and 35 in the following edition:

"34. The individual entrepreneurs paying taxes on the basis of general tax regime and/or special tax regimes by acquisition of the obligatory patent on the asked system of the taxation on the basis of the single tax or on the basis of the tax contract pay insurance premiums monthly in the amount of 10 percent from the size of the average monthly salary, from them:

in the Pension fund - 9 percent;

in Fund of compulsory medical insurance - 1 percent.

35. The individual entrepreneurs paying taxes on the basis of special tax regime by acquisition of the voluntary patent (except for the individual entrepreneurs gaining income from leasing of personal and real estate), I also performing activities in the markets by sales of goods from container, in pavilions, in booths, pay insurance premiums monthly in the amount of 4 percent estimated from the average monthly salary which developed in areas and the cities of the republic for the previous calendar year with step-by-step finishing rate of rate by 2018 to the level of 10 percent from the size of the average monthly salary:

- from January 1, 2015 to December 31, 2015 - 4 percent from the size of the average monthly salary;

- from January 1, 2016 to December 31, 2016 - 6 percent from the size of the average monthly salary;

- from January 1, 2017 to December 31, 2017 - 8 percent from the size of the average monthly salary;

- since January 1, 2018 - 10 percent from the size of the average monthly salary.";

- add with Items 35-1 - 35-4 following of content:

"35-1. The individual entrepreneurs performing business activity in the markets by sales of goods from trays, trade places pay insurance premiums monthly in the amount of 2 percent estimated from the average monthly salary which developed in areas and the cities of the republic for the previous calendar year with step-by-step finishing rate of rate by 2018 to the level of 5 percent from the size of the average monthly salary:

- from January 1, 2015 to December 31, 2015 - 2 percent from the size of the average monthly salary;

- from January 1, 2016 to December 31, 2016 - 3 percent from the size of the average monthly salary;

- from January 1, 2017 to December 31, 2017 - 4 percent from the size of the average monthly salary;

- since January 1, 2018 - 5 percent from the size of the average monthly salary.

35-2. Distribution of the amounts of the insurance premiums arriving from the payers specified in Items 35 and 35-1 of this Instruction on funds is made in the following sizes:

in the Pension fund - 90 percent;

in Fund of compulsory medical insurance - 10 percent.

35-3. The foreign citizens and stateless persons which are temporarily staying in the Kyrgyz Republic, occupied with individual business activity including in the markets, pay insurance premiums monthly in the amount of 3 percent from the size of the average monthly salary to solidary part of the Pension fund.

35-4. The payers specified in Items 34, of 35, to 35-1 and 35-3 these Instructions perform payment of insurance premiums by acquisition of insurance policies.";

- in Item 36:

in paragraph one of figure and the word "percent 9,25 from the gained income less the made charges of this property, but at least from the size of the average monthly salary" to replace with figures and the words "10 percent from the size of the average monthly salary.";

in the paragraph the second to replace figure "8" with figure "9";

paragraphs the fourth and fifth to recognize invalid;

- declare Item 37 invalid;

- in Item 38:

"individual entrepreneurs and them" to exclude words;

after the word "productions" to add with words "by provision of the pay-sheet on means of the national social insurance in form according to appendix 7 to this Instruction.";

- state Item 39 in the following edition:

"39. For the hired employees occupied in textile and sewing productions, insurance premiums are established in the following sizes:

a) for employers - monthly in the amount of 6 percent estimated from 40 percent of the size of the average monthly salary.

Distribution of the amounts of insurance premiums on funds is made in the following sizes:

in the Pension fund - percent 4,75;

in Fund of compulsory medical insurance - 1 percent;

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

b) for workers, except for workers-pensioners and disabled workers of I and II groups, - monthly in the amount of 6 percent, the size of the average monthly salary estimated from 40 percent.

Distribution of the amounts of insurance premiums on funds is made in the following sizes:

in the Pension fund - 4 percent;

in the State accumulation fund - 2 percent;

c) for workers-pensioners - monthly in the amount of 4 percent estimated from 40 percent of the size of the average monthly salary in the Pension fund;

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