CSHI contributions are payments within the compulsory social health insurance system that an accountant calculates and records for employees, taking into account their status, accrued income, and the calculation period. For calculations in 2026, it is important to apply the Kazakhstan rules in effect on the accrual date, correctly classify the income recipient, and not confuse employer contributions with contributions withheld from an individual’s income. The CSHI calculation parameters should be determined in accordance with the legislation on compulsory social health insurance, while the special procedure provided for by the Tax Code of the Republic of Kazakhstan should be taken into account when remitting liabilities as part of the single payment.
CSHI Contributions in Kazakhstan: What an Accountant Must Determine
It is better to begin not by applying the rate, but by checking the source data. The accountant must establish who received the income, the basis on which it was accrued, the month to which it relates, and whether it gives rise to an obligation to calculate CSHI. The accounting procedure for a payment to an individual is determined by the nature of the relationship, the type of accrual, and the recipient’s status.
Before performing the calculation, it is recommended to check:
the type of accrued income and the basis for payment;
the individual’s status in the accounting system;
the calculation period and the document registration period;
whether there are documentary grounds for special accounting treatment or exemption;
the accuracy of the base from which the software calculates the payment;
the separation of employer contributions and the individual’s contributions;
whether the legislative settings in the accounting software are up to date.
If some information is missing, the calculation should not be completed by analogy with another employee. First, documents concerning the nature of the payment and the individual’s status must be obtained; the applicable procedure should then be determined and the calculation repeated.
It is particularly important to distinguish between CSHI employer contributions and other payments related to health insurance. They are recorded separately in calculation documents, accounting entries, and payment documents according to the type of liability. This separation helps identify situations in which an amount has been calculated but allocated to the wrong payment.
How to Check the Calculation and Accrual
A practical check begins with the source document: an order, employment contract, contract for the performance of work, or another basis for the accrual. The accountant then compares the document with the individual’s record, the type of accrual, and the calculation settings in the software.
The checking sequence may be as follows:
Make sure that the accrual relates to the correct individual and organization.
Check the accrual month and the registration period of the calculation document.
Determine whether the relevant income is included in the CSHI base under the applicable rules.
Check the income recipient’s status as of the calculation date and the documents confirming it.
Compare the automated calculation result with a manual control calculation.
Make sure that the amount is recorded under the correct type of liability.
Check the remittance and subsequent recording of the amount in the accounts and reports.
The amount of the contribution cannot be checked solely against the final amount in the payroll statement. The accountant must understand which base was generated by the software, which accruals were included in it, and the grounds on which individual amounts were excluded. If there is a discrepancy, the calculation formula, accrual type settings, information about the individual, document dates, and recalculation results should be analyzed.
The CSHI rate and base limits should be applied in accordance with the current legislation on compulsory social health insurance. If liabilities are remitted as part of the single payment, the tax agent remits it for accrued income monthly, no later than the 25th day of the month following the reporting month, as a single total amount to the bank account of the State Corporation, specifying the month for which the payment is being remitted.
CSHI Calculation Error in 1C
The accounting system may display the following message: “Calculation of CSHI Contributions before July 2017 is not supported.” If it appears when calculating the current period, the accountant should check which period the software used to perform the calculation and which dates are entered in the calculation document.
This message cannot be regarded as confirmation of an error in the CSHI rate or base. The dates and document details affecting the selection of the period must be checked first, and only then should the amount be analyzed. Manually changing the result before identifying the cause may complicate subsequent reconciliation.
Check:
the registration period of the calculation document;
the payroll accrual month;
the dates of HR and calculation documents;
the settings affecting the selection of the calculation period;
the accuracy of data migration from the previous infobase;
whether documents from previous periods were mistakenly included in the current calculation;
the posting sequence of related HR and calculation documents.
After the details have been corrected, the calculation should be run again and the generated base checked. If the dates have been entered correctly but the message persists, the configuration settings, data migration history, and document posting sequence must be analyzed. The names of internal procedures and modules may vary between configurations and releases, so it is more important for the accountant to record the document, period, and action after which the message appears.
The key conclusion for the accountant is simple: when this message appears, first check the period recognized by the software and the documents from which it was derived. Once the discrepancies have been resolved, repeat the calculation, reconcile the base, and only then evaluate the final CSHI amount.
What to Do Before Remittance and Month-End Closing
Before remitting CSHI contributions, it is useful to perform a final check by individual and accrual type. The amounts in the payroll statement, accounting records, and payment documents must be reconciled, and any discrepancies must be resolved before month-end closing.
The checklist should include:
checking new employees and individuals whose status has changed;
analyzing manually entered accruals;
checking recalculations for previous periods;
comparing the CSHI base with the accrual breakdown;
identifying negative, zero, or unusually different amounts;
checking the payment purpose and type of liability;
retaining documents confirming the individual’s status and the calculation procedure applied.
If the calculation involves corrections to previous periods, it is important for the accountant to separately determine the period to which the income and liability relate. The automatic recalculation should be checked for each affected line because the final amount alone does not show how the software allocated the adjustment between periods and accrual types.
The calculation parameters are determined under the current compulsory social health insurance legislation for the relevant calculation period. When applying the single payment, the deadline established by the Tax Code of the Republic of Kazakhstan must be observed: it must be remitted monthly no later than the 25th day of the month following the reporting month.
Frequently Asked Questions
What are CSHI employer contributions? — These are employer payments within the compulsory social health insurance system. When performing the calculation, the accountant takes into account the type of accrual, the individual’s status, the calculation period, and the applicable legislative provisions.
Are CSHI employer contributions and CSHI employee contributions the same? — No. Accounting records must distinguish between employer contributions and contributions associated with an individual’s income. For each payment, the payer, calculation basis, assessment base, and recording in calculation documents are checked separately.
Why does 1C report that calculations before July 2017 are not supported? — This message indicates that, when performing the calculation, the software used a period preceding July 2017. You should check the registration period, accrual month, document dates, their posting sequence, and the data migrated from the previous infobase.
Can the amount be corrected manually after an error message? — First, the discrepancy in the date, period, or source document should be identified and corrected, after which the calculation should be repeated. Manually changing the amount before checking the source details may conceal the cause of the discrepancy and complicate subsequent recalculation.
Where can the CSHI contribution rate and deadlines for 2026 be checked? — The rate and base parameters are determined under Kazakhstan’s current legislation on compulsory social health insurance. If liabilities are paid as part of the single payment, the tax agent remits it monthly no later than the 25th day of the month following the reporting month.
Sources
Guide to Accounting in Kazakhstan: Checking the Calculation of CSHI Contributions