Can dental care be obtained under CSHI?
CSHI coverage does not automatically include dental care: having insured status does not in itself confirm that a particular treatment, procedure, or selected clinic is covered by the system. Before seeking care, patients should separately check their status, the terms for receiving the required service, and whether the dental clinic participates in CSHI. The scope of available care depends on the type of service, patient category, medical indications, and the conditions under which it is provided. Therefore, information should be obtained for the specific case.
The practical procedure for a patient is as follows:
confirm the exact name of the required service with the dentist;
check their status in the CSHI system;
find out whether the selected organization provides this service under an agreement with the Fund;
determine whether a referral, medical indications, or membership in a particular category is required;
before treatment, distinguish between services provided under CSHI and paid services.
This is particularly important when someone searches for “CSHI dentistry Astana.” A clinic’s geographical location does not mean that it provides all dental services at the system’s expense. Patients should check not only the organization but also the specific care, the conditions for receiving it, and the current appointment procedure.
What accountants need to know about CSHI in 2026
For accountants, CSHI is a separate type of mandatory payment associated with payments to employees and other individuals. The employer pays contributions from its own funds. Premiums and contributions must be distinguished when they are calculated, transferred, and recorded in accounting records and reports.
The procedure for calculating, withholding, and transferring payments is governed by the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” and the rules adopted pursuant to it. Accountants should monitor the transfer deadlines separately for each applicable type of payment and verify calculation indicators against the current version of the legislation and accounting settings as of the calculation date.
The following should be distinguished:
employer contributions paid from the employer’s own funds;
premiums paid by employees and other individuals in cases stipulated by law;
payments for employees and payments to individuals under civil law contracts;
the payer’s own obligations if independent payment is stipulated for that payer’s category.
The payment purpose and the individual’s details require careful verification. An error in the identifier, period, or payment type may result in a discrepancy between the amounts calculated, transferred, and recorded. The accuracy of this information is of practical importance to an employee when checking their status in the system, including before seeking medical care.
How to report CSHI payments in Form 200.00
In the Form 200.00 declaration, CSHI indicators are reported in the designated lines of the relevant appendix. When completing the declaration, accountants must use the form and rules applicable to the reporting period, as the composition and numbering of the lines may change.
income used to calculate CSHI contributions is reported monthly for the reporting quarter;
the quarterly indicator must equal the sum of the data for the three months;
income on which CSHI premiums are calculated should be separated from the base used to calculate employer contributions;
the totals must be reconciled with monthly accruals, accounting registers, and source documents.
The general information in the declaration includes the taxpayer’s identification details, the reporting period, and the type of tax reporting. The remaining fields are completed in the cases stipulated by the current form and its completion rules. When preparing the report, it is important to use the version of Form 200.00 established for the relevant reporting period.
Before submitting the reports, accountants should perform a control reconciliation:
Compare income for each month against payroll registers and payments under civil law contracts.
Separate employer contributions from premiums paid by individuals.
Check the IIN of each income recipient and the payment details.
Reconcile the monthly indicators with the quarterly totals in Form 200.00.
Check that the rules, rates, and maximum assessment bases applied were current as of the calculation date.
Compare the reported data with the payments actually transferred.
If an employee reports that they cannot confirm their CSHI status before visiting a dentist, the accountant should verify that the payments were calculated and transferred correctly: the periods for which they were calculated, whether the IIN was specified correctly, and whether there are any discrepancies between the accounting records, declaration, and payment documents. The accounting department is responsible for the accuracy of calculations and reported data, while the scope of dental care and the conditions for its provision are determined within the healthcare system.
Frequently Asked Questions
Can dental treatment be obtained free of charge under CSHI? — Eligibility for a specific service is determined according to the current conditions for medical care, the patient category, medical indications, and the operating procedures of the selected clinic. Insured status alone does not confirm that any dental treatment will be covered.
How can I find a dental clinic participating in CSHI in Astana? — Check whether the organization participates in the system and whether it provides the specific service required under that system. Before making an appointment, ask about the admission conditions, referral requirements, and the list of services that may be subject to payment.
Does the employer pay CSHI contributions from the employee’s salary? — No, the employer pays contributions from its own funds. They should be distinguished from premiums paid by employees and other individuals.
Where is income used to calculate CSHI contributions reported in Form 200.00? — The income is reported in the lines of the appendix designated for CSHI contribution indicators. The specific line numbers must be determined according to the form and rules applicable to the reporting period.
Can an accountant confirm an employee’s entitlement to a dental service? — An accountant can verify the calculation, reporting, and transfer of payments. The scope of medical care and the conditions for receiving it are determined by the healthcare organization in accordance with the rules of the CSHI system.