In 2026, there is no single CSHI amount for all payers: the payment is calculated for the relevant month based on the payer category, type of income, calculation base, and rate established by compulsory social health insurance legislation. The employer transfers deductions at its own expense, while the employee’s contributions are calculated, withheld, and transferred from the employee’s income. The provisions of Articles 11, 317, 356, 833, and 837 of the Tax Code of the Republic of Kazakhstan regulate other legal relations and do not establish CSHI rates, base limits, or fixed amounts for 2026.
What the CSHI Amount Depends On in 2026
To determine how much CSHI must be paid in Kazakhstan, the payer category and the basis for the payment must first be established. The calculation procedure differs for employers, employees, individuals receiving income under civil law contracts, and persons who independently transfer payments.
The rules for calculating and transferring CSHI payments distinguish between two types of payments:
- deductions — employer payments transferred at the employer’s own expense;
- contributions — payments that, in cases provided for by law, are calculated, withheld, and transferred from an individual’s income or paid independently by that individual.
The procedure for calculating, withholding, and transferring these payments is established by the Rules developed in accordance with the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.” Article 11 of the Tax Code of the Republic of Kazakhstan cannot be cited to substantiate the CSHI payment procedure: this article determines the location of a taxpayer or tax agent and does not regulate CSHI payments (Article 11 of the Tax Code of the Republic of Kazakhstan).
For the calculation, the accountant must determine the following in sequence:
- Which category the payer belongs to: employer, employee, individual under a civil law contract, or person independently paying contributions.
- What payment has been accrued and whether it is included in the income used to calculate the relevant CSHI payment.
- Who finances the payment: the employer from its own funds, or the individual through the withholding of contributions from income or by making an independent payment.
- Which rate and calculation base limit apply to the specified category in the month for which the calculation is made.
- Whether the individual has a status that changes the procedure for calculating or paying the payments.
Therefore, the questions “how much does CSHI cost” or “how much CSHI must be paid” cannot be answered with a single general amount without information about the payer category, calculation month, and income used for the calculation.
CSHI: Percentage and Calculation Method
In general, the payment is calculated using the following formula: income used for the calculation is multiplied by the rate established for the relevant payer category. If calculation base limits are provided for this category, the rate is applied to the income subject to those limits.
CSHI rates for 2026 are determined by compulsory social health insurance legislation, not by the listed articles of the Tax Code of the Republic of Kazakhstan. Article 356 of the Tax Code of the Republic of Kazakhstan establishes the deadline for submitting the calculation of corporate income tax withheld at the source of payment and does not constitute a basis for determining the CSHI rate or transfer deadline (Article 356 of the Tax Code of the Republic of Kazakhstan). Articles 317, 833, and 837 of the Tax Code of the Republic of Kazakhstan also do not regulate the calculation of CSHI: they concern, respectively, certain expenses of subsoil users, transitional provisions for refunding excess VAT, and the preservation of the terms of investment projects.
The practical calculation procedure can be structured as follows:
- determine the month for which the income was accrued;
- establish the category of the income recipient and the CSHI payer;
- separately determine the base for the employer’s deductions and the base for the individual’s contributions;
- apply the rate and base limits provided for the relevant category;
- compare the calculated amounts with the payment documents and the indicators of Form 200.00.
The employer’s deductions and the employee’s contributions are calculated and recorded separately. They cannot be combined into one amount and withheld in full from the employee’s earnings: deductions are transferred by the employer at its own expense, while the employee’s contributions are withheld from the employee’s income.
How Many Months to Pay and How to Report It in Form 200.00
The number of months for which CSHI must be paid is considered separately for each month in which the calculation base and the obligation to make the relevant payment arose. The declaration on Form 200.00 is prepared for the reporting quarter, while the indicators in the CSHI appendix are allocated among the months of that quarter.
The procedure for completing the form provides for the separate reporting of CSHI data:
- lines 200.01.019 I, II, and III are intended for the amount of income used to calculate CSHI deductions, separately for each month of the reporting quarter;
- line 200.01.019 IV contains the total amount of such income for the reporting quarter;
- lines 200.01.020 I, II, and III are used for the income of employees, as well as individuals under civil law contracts, when contributions are calculated, withheld, and transferred by a tax agent, separately for each month of the quarter;
- line 200.01.020 IV is intended for the total amount of the relevant income for the quarter.
The general section of the declaration specifies the IIN or BIN, tax period, name or full name of the payer, type of declaration, and applicable taxpayer category. The tax period is reported as a reporting quarter comprising the three relevant months.
Before submitting the form, the accountant should compare the monthly income amounts with the accrual, withholding, and transfer registers. The quarterly total must correspond to the sum of the indicators for the three months. Income for deductions and income for contributions must be checked separately because they are reported in different lines of the appendix.
What the Accountant Should Check Before Payment
To correctly determine the CSHI amount in 2026, the calculation should be prepared separately for each individual and month. The calculation must clearly show the payer category, type of accrued income, amount of the accepted base, applied rate, source of payment financing, and any applicable base limits.
Payments under civil law contracts require particular attention. The procedure for completing Form 200.00 provides for reporting the income of individuals under such contracts when the tax agent calculates, withholds, and transfers the contributions. When reporting the payment, the recipient’s status, the terms of the contract, and the payment procedure established for this category must be taken into account.
The automatic calculation in the accounting system must be compared with the legislation in effect during the accrual month. The software may retain parameters from the previous period, while the individual’s category, status, or the nature of the payment may change. To verify the result, the accountant uses the current version of the CSHI Law, the Rules for Calculating and Transferring Payments, and the current procedure for completing Form 200.00.
Provisions of the Tax Code of the Republic of Kazakhstan that relate to other obligations should not be used to calculate CSHI. For example, Article 317 of the Tax Code of the Republic of Kazakhstan regulates the deduction of a subsoil user’s expenses for training Kazakhstani personnel and developing the social sphere of the regions (Article 317 of the Tax Code of the Republic of Kazakhstan), Article 833 regulates the consideration of applications and claims for refunds of excess VAT submitted before January 1, 2026 (Article 833 of the Tax Code of the Republic of Kazakhstan), and Article 837 regulates the preservation of terms under certain investment contracts and agreements (Article 837 of the Tax Code of the Republic of Kazakhstan).
Questions and Answers
How much CSHI must be paid in 2026? — There is no single amount for all payers. The payment amount is determined based on the payer category, income, calculation base, rate, and limits established by CSHI legislation for the relevant month.
How much CSHI does an employer pay? — The employer transfers deductions at its own expense. The amount is calculated based on the income used for the calculation, the rate, and the base limits provided for the employer.
Can the employer’s deductions be withheld from salary? — No. Deductions are paid by the employer from its own funds. The employee’s contributions are calculated and withheld separately in accordance with the procedure established by CSHI legislation.
For how many months should CSHI be reported in Form 200.00? — The indicators are reported separately for each month of the reporting quarter, after which the quarterly total is specified in the corresponding line.
Where should income for CSHI be shown in Form 200.00? — Income used to calculate deductions is reported in lines 200.01.019, while income used to calculate contributions of employees and the relevant individuals under civil law contracts is reported in lines 200.01.020.
Which article of the Tax Code of the Republic of Kazakhstan establishes the CSHI rate? — The cited articles of the Tax Code of the Republic of Kazakhstan do not establish CSHI rates. The calculation is governed by the compulsory social health insurance legislation of the Republic of Kazakhstan.