In 2026, CSHI status can be checked online by IIN through the official service of the Social Health Insurance Fund or the eGov portal: the result shows whether the person is insured as of the request date. For an accountant, status alone is not enough — it is also necessary to reconcile the information on received payments with accruals and payments in the accounting records. Employee CSHI contributions are included in the social payment tax deduction applied by the tax agent in the amount calculated under CSHI legislation (Article 438 of the Tax Code of the RK).
What the CSHI status check shows
CSHI status shows whether a person is insured under the compulsory social health insurance system as of the check date. Confirmed status means access to healthcare services under the CSHI package in addition to the guaranteed volume of free medical care.
If the status is not confirmed, the employee should check the payment history. Therefore, when an employee contacts the accountant, it is important not only to check CSHI by IIN but also to compare the periods for which contributions and deductions were accrued and transferred.
The basis for participation in the system depends on the person’s category. The employer calculates payments for employees, certain categories are insured by the state, while IEs and other independent payers transfer contributions according to the procedure established for them. An individual independently applying the tax deduction for paid CSHI contributions confirms payment with a document; the deduction relates to the tax period in which the later of the contribution calculation and payment dates falls (Article 410 of the Tax Code of the RK).
How to check CSHI status by IIN in Kazakhstan
An employee, IE, or accountant with the employee’s consent may use official digital services. The scope of available information depends on the user identification method.
1. Social Health Insurance Fund service. For a quick check, the IIN must be provided. The service shows the current status in the CSHI system.
2. eGov portal. After authorization, users can request the information available to them about their CSHI status and the receipt of social payments. The login method is determined by the portal’s capabilities.
3. Mobile services. The status can be viewed in official mobile services that provide the relevant public or healthcare service. Before entering the IIN, users should make sure that they are using an official service.
Checking the current status is sufficient for a quick response. If the reason for the absence of status needs to be established, the employee will need information on receipts for specific periods, while the accountant will need accounting data and executed payment documents.
How to check CSHI deductions
Checking receipts makes it possible to compare the CSHI system data with the accounting records. The absence of confirmed status does not in itself determine the reason for the discrepancy: first, it is necessary to establish the periods for which payments were recorded and which details were specified when the funds were transferred.
What to reconcile:
- Employee’s IIN in the accounting system, calculation documents, and payment details. An error in the IIN prevents the payment from being correctly recorded for the employee.
- Payment period. It must correspond to the period for which the contributions or deductions were calculated.
- Payment type. Employer deductions and employee contributions should be identified separately in the accounting records and payment documents.
- Amount. The transferred amount must correspond to the calculation data, taking subsequent adjustments into account.
- Payment execution. The existence of a prepared payment document does not yet confirm that the bank executed it and that the amount was received by the recipient.
After authorization in the official service, the employee receives the information on receipts available to them. The accountant compares the periods and amounts with the calculation registers and bank documents. If a payment for a particular month is not recorded, the accrual, transfer date, document execution, and specified details should be checked.
Errors in 1C that prevent CSHI contributions from being accrued
A discrepancy may arise as early as the calculation stage. For example, when posting a document, the program may display the message “CSHI contribution rate value has not been filled in”.
This message means that, as of the calculation date, the program did not find the applicable rate value. This may occur when posting or recalculating documents for previous periods if the relevant settings for the document date have not been completed.
What to do:
- check the CSHI rate settings applicable as of the document date;
- make sure that the value has been filled in specifically for the period being calculated;
- after correcting it, rerun the calculation and compare the result with the payroll statement;
- check whether the amounts for other employees or periods changed after the recalculation.
For each calculation period, the rate in effect during that period applies. The value from the current settings cannot be automatically transferred to documents from previous years without matching it to the calculation date.
What to do if CSHI status is not confirmed
If the check shows the status “not insured” even though payments were calculated for the employee, proceed as follows:
- Obtain information on receipts using the employee’s IIN and identify the periods for which payments are not recorded.
- Reconcile these periods with the accounting records: check the accrual, posting of the calculation document, and recognition of the amount payable.
- Check the payment details: IIN, period, payment type, and amount.
- Determine the payment document status: prepared, sent, executed, or returned by the bank.
- If there is an error in the details, arrange for the payment to be corrected or refunded according to the procedure applied by the bank and the payment recipient.
- If payment has not been made, transfer the outstanding amount and record the transaction in the accounts.
- Check the status again after the corrected or missing payment has been recorded in the information system.
Documents on calculation and payment must be retained: a document confirming payment is required for an independently claimed tax deduction for CSHI contributions (Article 410 of the Tax Code of the RK). The tax agent applies the deduction in the amount of CSHI contributions calculated in accordance with compulsory social health insurance legislation (Article 438 of the Tax Code of the RK).
Frequently asked questions
How can I check CSHI by IIN in Kazakhstan for free? — The current status can be viewed by IIN through the official SHIF service. On the eGov portal, available information is provided after the required user identification.
Can I check another person’s CSHI status? — An IIN may be sufficient to check the current status if the official service provides this option. The person concerned gains access to detailed payment information after authorization, or their representative may access it if duly authorized.
Why are there payments but no CSHI status? — The cause is determined using data for specific periods. The IIN, period, payment type, and amount must be compared, and the bank’s execution of the document and recording of the receipt in the system must be checked.
What does the 1C error “CSHI contribution rate value has not been filled in” mean? — As of the document date, the program did not find the rate value required for the calculation. Check the settings for the relevant period, repost the document, and verify the resulting amount.
How often should an accountant check CSHI deductions? — Reconciliation should be performed after payments are transferred and whenever an employee reports an unconfirmed status. The check should cover the calculation, execution of the payment document, and recording of the receipt.
Sources
- Tax Code of the Republic of Kazakhstan, Article 410 — social payment tax deduction applied independently by an individual.
- Tax Code of the Republic of Kazakhstan, Article 438 — social payment tax deduction applied by a tax agent.