--- title: "“Insured under MSHI” Status: What It Means and What an Accountant Needs to Check" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-14 canonical: https://buhgpt.kz/suraqtar/status-zastrahovan-osms-chto-on-oznachaet-i-chto-nuzhno-p-en source: BuhGPT --- # “Insured under MSHI” Status: What It Means and What an Accountant Needs to Check > **TL;DR:** The wording “insured under MSHI” is usually understood as indicating that a person has the relevant status in the mandatory social health insurance system. However, this wording alone is not sufficient for an accountant to conclude that accruals are correct, payments are compl --- The wording “insured under MSHI” is usually understood as indicating that a person has the relevant status in the mandatory social health insurance system. However, this wording alone is not sufficient for an accountant to conclude that accruals are correct, payments are complete, or there are grounds for granting the status. A payment deadline has been established for unified payment payers: the tax agent transfers the unified payment on accrued income monthly, no later than the 25th day of the month following the reporting month. Compliance with this deadline should be checked together with the data for the specific individual, the relevant period, accruals, and payment documents. What MSHI coverage means for an accountant For an accountant, an employee’s status and the employer’s fulfilment of its obligations are related but not identical matters. The insured status mark does not, by itself, confirm that the organisation correctly determined the assessment base, calculated the payments, and reported them. Similarly, the absence of the expected status does not automatically prove an error by the current employer: the period, information about the person, and the history of the relevant transactions must be examined before reaching a conclusion. It is best to divide the review into several separate tasks: - establish which person the verification result relates to and whether their IIN is specified correctly; - determine the period for which the issue arose; - reconcile the basis of the relationship with the individual against personnel and contractual documents; - check accruals, withholdings, payment documents, and the payment purpose; - compare the accounting information with the filed reports; - use the official status verification service and retain the result if it is needed for an internal investigation. Such reconciliation should not be replaced with rules governing other tax relationships. In particular, Article 815 of the Tax Code establishes the tax period for the alternative subsoil use tax: as a general rule, it is the calendar year. It also defines the first and last tax periods when a subsoil use contract is concluded or terminated during a calendar year (Article 815 of the Tax Code of the Republic of Kazakhstan). These provisions do not describe insured status in the MSHI system and therefore cannot be applied when assessing accruals and payments for an employee. How to verify MSHI coverage and identify the cause of a discrepancy The review should begin with identification data. An error in the IIN, a duplicate individual record, or the use of different records for the same employee can disrupt the integrity of the accounting records. The documents for the period must then be checked: hiring, dismissal, leave, absence of accruals, a change in the nature of the contract, and other circumstances actually reflected in the accounting database. The next stage is to compare accruals with actual payments. The accountant should check not only the document’s total amount but also the information for the specific person, the period, the recipient’s details, and the payment purpose. If a discrepancy is identified, its cause should first be confirmed by documents before selecting a method of correction. Without an established cause, a duplicate payment or arbitrary adjustment may create a new discrepancy. For an organisation applying the unified payment, such reconciliation also includes the transfer date. The payment on accrued income is transferred by the tax agent monthly, no later than the 25th day of the month following the reporting month. Therefore, when analysing a discrepancy, it is important to compare the date of the payment document not only with the month in which it was issued but also with the reporting month for which the income was accrued. Reports are checked separately. The accountant should compare the identification data of the organisation and employee, the reporting period, the type of form filed, and the accounting figures. The review should cover the initial and subsequent documents for the same period; otherwise, amended information may mistakenly be compared with the initial payment or, conversely, an amendment may be overlooked. The reports themselves do not replace verification of the person’s status in the official information system. They are needed to reconcile the organisation’s data with accruals and transfers. A conclusion about the cause of a discrepancy should be based on the totality of the information: the IIN, period, basis for payment, calculation documents, payment date and purpose, as well as the filed reporting data. What to do if the status does not match expectations If an employee reports that their MSHI coverage is not displayed, the accountant should proceed as follows: - Check the IIN and verify that there are no duplicate individual records. - Determine the exact period of the suspected discrepancy. - Reconcile the basis for the payment against personnel, civil-law, and calculation documents. - Compare the accrued amounts with the payment documents and reports. - Ensure that the payment was sent using the correct details and allocated to the correct period and person. - If the organisation applies the unified payment, check compliance with the transfer deadline—no later than the 25th day of the month following the reporting month. - Once the error has been documented, apply the correction procedure prescribed by law. If the organisation’s accounting records and reports match but the official status still raises questions, the employee or employer will need to contact the competent authority or the operator of the relevant information system. The IIN, the period being checked, and supporting documents should be prepared for the enquiry. It is also useful to attach payment documents and the status verification result so that the enquiry relates to a specific person and period. Terms from insurance contracts should not automatically be used to determine the status of an MSHI participant. For example, the Tax Code classifies certain amounts paid to a policyholder, insured person, or beneficiary under an insurance contract as compensation income and establishes the time when such income is recognised (Article 245 of the Tax Code of the Republic of Kazakhstan). This provision regulates compensation income, not the procedure for displaying MSHI status. For an accounting review, the purpose of the specific payment and its connection with the employee’s accrued income are important. Frequently Asked Questions What does “insured under MSHI” mean? — This wording refers to a person’s status in the MSHI system. For accounting purposes, it must be compared with an official verification, the specific period, accruals, payments, and reports. How can an accountant verify an employee’s MSHI coverage? — The IIN, period, personnel or contractual basis, accruals, payment documents, and reports should be checked, while the status itself should be verified through the official service. It is advisable to retain the verification result together with the related documents. Does the status confirm that the employer calculated everything correctly? — No, the status mark itself does not replace a review of the accounting records and reports. Proper fulfilment of the obligations is established based on documents and the applicable rules for the relevant period. When is the unified payment on accrued income transferred? — The tax agent transfers it monthly, no later than the 25th day of the month following the reporting month. During reconciliation, the accountant must link the payment to the reporting month for which the income was accrued. Can Article 815 of the Tax Code be applied to calculate MSHI payments? — No. This article defines the tax period for the alternative subsoil use tax and regulates the periods during which the relevant contract is in effect (Article 815 of the Tax Code of the Republic of Kazakhstan). It does not establish the rules for determining MSHI status. What should be done if the payment has been processed but the expected status is not displayed? — First, errors in the IIN, period, and payment details must be ruled out, after which the payment should be reconciled with the accruals and reports. If no discrepancy is found, the matter should be referred to the competent authority or system operator with supporting documents. Sources - Tax Code of the Republic of Kazakhstan, Article 823 - Tax Code of the Republic of Kazakhstan, Article 815 - Tax Code of the Republic of Kazakhstan, Article 245 --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_