1. About the timing of the transfer of social contributions.
Social contributions to the State Social Insurance Fund are paid by the payer on a monthly basis no later than the 25th day of the month following the reporting month, indicating the month for which the payment is made by making payments through the bank account of the state corporation.
2. Which subjects pay social contributions.
Peasant or farm enterprises applying a special tax regime, individual entrepreneurs and legal entities, individual entrepreneurs, pay the amounts of social contributions within the time limits stipulated by the tax legislation of the Republic of Kazakhstan.
In this case, the calculated amounts of social contributions are paid indicating the monthly period (month, year) of payment of social contributions.
3. What is the method of payment of social contributions?
Payment is made through payments through banks and organizations that carry out certain types of banking operations.
Payers pay social contributions for the main entity at the place of registration of the payer himself, for structural units at the location of the structural unit.
At the same time, the calculation and transfer of deductions is carried out by the employer at their own expense for employees, as well as for individuals who receive income under civil contracts for services rendered or work performed. Individual entrepreneurs, persons engaged in private practice (lawyers, notaries, CSOs, mediators), as well as heads and adult members of peasant or farm farms pay social contributions in their favor independently.
Please note: timely payment of social contributions is an important condition for ensuring social guarantees for participants in the compulsory social insurance system.