--- title: "CSHI Status by IIN: How to Check Insurance Coverage and Employer Payments" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/osms-status-po-iin-kak-proverit-zastrahovannost-i-platezh-en source: BuhGPT --- # CSHI Status by IIN: How to Check Insurance Coverage and Employer Payments > **TL;DR:** In 2026, insurance status in the CSHI system is checked by IIN through the official service, while the employer’s accruals and transfers are reconciled for specific months. If the employer applies the unified payment, CSHI contributions are withheld no later than the day the i --- In 2026, insurance status in the CSHI system is checked by IIN through the official service, while the employer’s accruals and transfers are reconciled for specific months. If the employer applies the unified payment, CSHI contributions are withheld no later than the day the income is paid, while allocations are made at the employer’s expense; the unified payment is transferred monthly no later than the 25th day of the month following the reporting month (Article 823 of the Tax Code of the Republic of Kazakhstan). What the “CSHI status” request means If you are searching for “CSHI status,” the practical task is usually to view the current CSHI insurance status by IIN and then compare the result with the employer’s accruals and transfers. It is important for an accountant not to rely solely on the status indicator itself: the accuracy of the IIN, the accrual period, employee details, the calculation of social payments, and payment documents must be checked. CSHI insurance status and an individual’s status in a tax form are not the same thing. In Form 200.05, column D is intended to indicate an individual’s status depending on the type of income received: for example, an employee under an employment contract, a contractor under a civil-law contract, or a recipient of winnings, a pension payment, remuneration, dividends, a scholarship, or other income. These codes are used when preparing tax returns, while insurance coverage is checked separately by IIN through the official service. How to view CSHI status by IIN in Kazakhstan The check is performed using the individual’s correct IIN through the official service that provides information about status in the CSHI system. The result must be assessed as of the request date: when reconciling it with the employer’s calculations, both the current status indicator and the months for which accruals and transfers are recorded are important. Practical procedure for an employee or accountant: - Prepare the IIN of the person whose status is being checked. - Verify all digits of the IIN against HR and identification documents. - Submit a request through the official verification service. - Record the request date and the result received. - If there is a discrepancy, compare the result with calculation and payment documents for the relevant months. The requests “CSHI status by IIN” and “CSHI status by IIN in Kazakhstan” refer to the same practical check. It is useful for the accountant to retain confirmation of the result in accordance with the organization’s established procedure for handling employee inquiries, especially if several calculation periods will subsequently need to be reconciled. Before submitting an IIN through a website, make sure that the official resource is being used. An IIN is personal data and therefore should not be entered on unknown websites or shared in open workplace chats. What an accountant should check if insured status is not confirmed The result received does not by itself indicate the specific reason for the discrepancy. First, the accounting data, calculations, and documents must be checked systematically: - whether the IIN matches across the HR database, calculation documents, payment documents, and reporting; - whether the individual and the basis for paying the income have been identified correctly; - whether accruals are recorded for the correct employee and the correct period; - whether CSHI contributions and allocations have been calculated for the relevant months; - whether opening balances were transferred correctly when the accounting system was changed; - whether the reporting corresponds to the calculation records; - whether supporting documents are available for the payments transferred; - whether the month for which the transfer was made is specified correctly. If the employer applies the unified payment, the established sequence must be taken into account during the check: the unified payment is calculated when the taxable item is accrued; the portion attributable to CSHI contributions is withheld no later than the day the income is paid; and CSHI allocations are made at the employer’s expense. The transfer is made monthly no later than the 25th day of the month following the reporting month, indicating the month for which the unified payment is transferred (Article 823 of the Tax Code of the Republic of Kazakhstan). When transitioning to a new accounting system, opening balances for payroll and social payments require particular attention. If they include arrears in CSHI contributions or allocations, the amounts must be compared with calculations for each employee, payment documents, and reporting data for the relevant periods. The mere presence of an amount in the opening balances does not replace the reconciliation of accruals and actual transfers. Likewise, the absence of the required entry in a single accounting document does not in itself determine the reason for the result shown by the service: a conclusion should be drawn only after comparing the IIN, period, calculation, payment, and reporting. For reporting control purposes, it is important to consider the purpose of Form 200.05. According to the rules for its preparation, the appendix is used to report data on income of resident individuals that is taxable at the source of payment, as well as the corresponding taxes and social payments. The form specifies information about the individual, including their full name, IIN, and status by type of income. This status describes the category of income received and does not replace a separate check of insurance coverage by IIN. How to reconcile CSHI data in the accounting system and reporting For reconciliation, use the copy of the tax return for the relevant period and the source calculation data. The report may contain information about individuals’ income, taxes, and social payments, including data related to CSHI. The values in the reporting should be compared with the employee record, accruals, and confirmed transfers. It is advisable for the accountant to work from the source data to the final form: - check the individual’s record, full name, and IIN; - compare the HR basis and the type of income paid; - check the calculation for each required month; - reconcile accrued contributions and allocations with payment documents; - check the month specified when the payment was transferred; - compare the calculation data with the completed reporting; - check the selected reporting period and the saved copy of the form. If a discrepancy is found in the reporting, first determine whether it relates to the IIN, type of income, calculation period, accrued amount, or transfer details. The correction must be made at the accounting stage where the error occurred, after which the data must again be compared with the reporting and the result of the official check. If an employee reports that they cannot view their CSHI status or see an unexpected result, the accountant should request the check date and determine which months need to be reconciled. After correcting the source data, the calculations, payment documents, reporting, and current status must be checked again through the official service. Frequently Asked Questions How can I view my CSHI status? — Use the official verification service, enter the correct IIN, and record the date of the result. Do not enter personal data on unknown websites. Can CSHI status be checked by IIN? — Yes, if the official service provides such a check. Before submitting the request, the accountant should verify the IIN against the employee’s HR and identification documents. Is the status in column D of Form 200.05 the CSHI insurance status? — No. Column D indicates the individual’s status based on the type of income received for the purpose of completing the tax return. Insurance status is checked separately. What should be done if insured status is not confirmed? — Check the IIN, calculation periods, accruals, contributions and allocations, payment documents, transfer month, opening balances, and reporting. The reason is determined based on a full reconciliation, not a single status indicator from the service. When is the employer’s unified payment transferred? — Monthly, no later than the 25th day of the month following the reporting month. The month for which the unified payment is made must be specified when it is transferred (Article 823 of the Tax Code of the Republic of Kazakhstan). Sources - Tax Code of the Republic of Kazakhstan, Article 823 “Procedure for Calculating and Paying the Unified Payment and Reporting the Related Obligations in the Relevant Tax Returns.” - Official guidance on completing Form 200.05 --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_