--- title: "Law of the Republic of Kazakhstan on CSHI: How an Accountant Should Apply Article 28 in 2026" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/zrk-ob-osms-kak-buhgalteru-rabotat-so-statey-28-v-2026-go-en source: BuhGPT --- # Law of the Republic of Kazakhstan on CSHI: How an Accountant Should Apply Article 28 in 2026 > **TL;DR:** The query “Law of the Republic of Kazakhstan on CSHI” usually refers to the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.” It is important for an accountant to distinguish this law from the Tax Code of the Republic of Kazakhstan: articles bearing th --- The query “Law of the Republic of Kazakhstan on CSHI” usually refers to the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.” It is important for an accountant to distinguish this law from the Tax Code of the Republic of Kazakhstan: articles bearing the same numbers regulate different matters. Therefore, when applying Article 28, it is necessary first to check the title of the regulatory legal act, then open the version in force as of the date of the calculation period, and only then apply the specific paragraph. What CSHI legislation regulates CSHI legislation defines the obligations of participants in the compulsory social health insurance system. In accounting, the provisions are applied with due regard to the payer’s status, the nature of the payment, and the calculation period. Wording from an individual paragraph should not be used without considering the other provisions of the relevant article and regulatory legal act. CSHI documents refer to two types of payments: contributions payable by employers and contributions payable by individuals. When preparing a calculation, the accountant must distinguish between them and determine which person fulfills the relevant obligation in the situation under consideration: - the organization establishes its status and the grounds for its participation in CSHI calculations; - the individual’s category and the grounds on which income is received are determined; - the type of payment and the period in which it was accrued are established; - the applicable provision is checked for the version in force, its conditions, and the stipulated exceptions; - the calculation is reconciled with source documents, accounting registers, and payment documents. This distinction must be made before calculating and reporting the figures. The name of the payment itself or a reference to an article without a description of the actual circumstances is insufficient to determine the accountant’s course of action. Article 28 of the Law of the Republic of Kazakhstan on CSHI: How to Check the Required Provision The search queries “Art. 28 of the Law of the Republic of Kazakhstan on CSHI” and “Law of the Republic of Kazakhstan on CSHI, Art. 28” should lead specifically to Article 28 of the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.” It must not be confused with Article 28 of the Tax Code of the Republic of Kazakhstan: in the Tax Code, this article establishes the principle of transparency of taxation, including the openness, clarity, and accessibility of information on taxes and payments to the budget, as well as the right of a taxpayer or tax agent to receive a reasoned, clear, and comprehensive explanation on the application of tax legislation (Art. 28 of the Tax Code of the Republic of Kazakhstan). The practical verification procedure may be as follows: - Open the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” in the official legal information system. - Find Article 28 within this law rather than in another regulatory legal act containing an article with the same number. - Select the version that was in force during the accrual or payment period. - Read the article in full, including definitions, conditions, exceptions, and cross-referencing provisions. - Compare the provision with the person’s category, the type of payment, and the obligation of the specific participant in the calculation. - Check the related rules for calculating and remitting CSHI payments in the version applicable to the relevant period. - Retain the details of the version applied and the calculation in an accounting memorandum or working register. This procedure is particularly important when correcting data for previous periods. Such a calculation must use the version of the provision applicable to the relevant period, rather than only the text displayed in the legal system as of the current date. Paragraph 7 of Article 28 of the Law of the Republic of Kazakhstan on CSHI The queries “Para. 7 of Art. 28 of the Law of the Republic of Kazakhstan on CSHI” and “pursuant to Para. 7 of Art. 28 of the Law of the Republic of Kazakhstan on CSHI” require verification of the full text of paragraph 7 directly in the official version of the CSHI Law. The paragraph number alone cannot reliably establish the person’s category, the object of calculation, the rate, the income limit, or the remittance deadline. Before applying the paragraph, the accountant must establish: - that Article 28 of the CSHI Law specifically has been opened; - which version of the paragraph was in force during the calculation period; - the category to which the person belongs; - the grounds for the payment or other figure taken into account; - the person on whom the relevant version of the provision imposes the obligation; - whether the article contains conditions, restrictions, exceptions, or references to other provisions; - whether the actual circumstances meet all the conditions of the applicable paragraph. It is insufficient to state only “pursuant to paragraph 7 of Article 28 of the Law of the Republic of Kazakhstan on CSHI” in an accounting memorandum. The memorandum should specify the title of the law, the version applicable on the required date, the person’s category, the grounds for the payment, the calculation period, and the conclusion arising from the provision as applied to the circumstances described. If the matter also concerns tax administration, the accountant may exercise the right of a taxpayer or tax agent, as provided for by the Tax Code, to receive a reasoned, clear, and comprehensive explanation on the application of tax legislation. When conducting tax administration, the tax authorities must act openly, objectively, and in accordance with the legislation of the Republic of Kazakhstan (Art. 28 of the Tax Code of the Republic of Kazakhstan). This provision does not replace the text of Article 28 of the CSHI Law and does not determine the content of its paragraph 7. How to Report CSHI in Form 200.00 When reporting CSHI figures in Form 200.00, the accountant must use the form and the completion rules in force for the relevant reporting period. Line numbers and the composition of figures should be taken from the official version of the form applicable to that period: the procedure for previous periods cannot automatically be carried over to 2026 reporting. It is advisable to prepare the working calculation on a monthly basis, keeping the figures separated by type and grounds. The totals are transferred to the designated lines of the current form after reconciliation with the accounting registers and remittance documents. Before completing the form, the accountant should check: - the reporting period and the applicable version of Form 200.00; - the data for each month of the reporting period; - the separation of employer and individual contributions in the working registers; - the category of each individual and the grounds for the payment; - whether the calculation matches the source documents and accounting data; - whether the amounts remitted match the payment documents; - whether the totals equal the sum of the related monthly data. The general details and figures of the declaration are completed in accordance with the current rules for Form 200.00. If a previously filed return is being corrected, the form, rules, and adjustment procedure applicable to the period being corrected must be used. Frequently Asked Questions What does “Law of the Republic of Kazakhstan on CSHI” mean? — This is a commonly used abbreviated reference to the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.” The calculation must state the official title of the law and apply the version in force on the relevant date. Can paragraph 7 of Article 28 be applied based on an excerpt from search results? — No. You must open the official full text of the law, check the version date, and read the entire paragraph together with the related provisions of the article. Are Article 28 of the CSHI Law and Article 28 of the Tax Code of the Republic of Kazakhstan the same provision? — No. They are articles of different regulatory legal acts. Article 28 of the Tax Code of the Republic of Kazakhstan regulates the principle of transparency of taxation and the right to receive an explanation on the application of tax legislation (Art. 28 of the Tax Code of the Republic of Kazakhstan). Can employer and individual CSHI contributions be combined in a single calculation? — They should be distinguished in working registers and reporting in accordance with the current rules because they are different types of payments. The totals are reported in the lines of the form designated for the relevant type of payment. How can a decision be substantiated by referring to Article 28 of the CSHI Law? — Specify the full title of the regulatory legal act, the applicable version, the specific paragraph, the actual circumstances, the person’s category, the type of payment, the calculation period, and the conclusion reached on the basis of the provision. Sources - Official text of the rules for calculating and remitting employer and individual CSHI contributions - Official procedure for completing the section of Form 200.00 on employer and individual CSHI contributions - Official rules for completing the general information in Form 200.00 --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_