Kazakhstan: New Health Insurance Tax Imposed

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By Sergei Blagov

Effective July 1, employers and employees became responsible for contributions to a mandatory health insurance program under Law No. 80VI-ZRK signed by President Nursultan Nazarbayev on June 30 and effective July 13. The law establishes initial contribution rates that will gradually rise during the next several years.

Effective July 1, employers are required to contribute 1 percent of payroll to finance the social and medical insurance program. The rate will rise to 1.5 percent effective Jan. 1, 2018, 2 percent effective Jan. 1, 2020, and 3 percent effective Jan. 1, 2022. Effective Jan. 1, 2019, employees will be required to contribute 1 percent of salary to the social insurance system, which will rise to 2 percent Jan. 1, 2020.

Citizens of Kazakhstan working abroad must pay 5 percent of their salary into the health insurance system.

To contact the reporter on this story: Sergei Blagov in Moscow at correspondents@bna.com

To contact the editor responsible for this story: Rick Vollmar at rvollmar@bna.com

For More Information

Full text of Law No. 80VI-ZRK is available in Russian here.

For more information on Kazakh HR law and regulation, see the Kazakhstan primer.

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