Information Essential for Solo Business Owners: Understanding Contributions and Perks
In Astana, individual entrepreneurs are required to contribute to the Mandatory Social Health Insurance (MSHI) as part of the Unified Tax Payment (UTP) system. This article provides essential details on how to calculate, report, and pay MSHI contributions, as well as the consequences of late payments.
Essential Details and Steps
If you operate under the UTP, MSHI contributions are included in the Unified Tax Payment base. If you receive income under civil contracts, social health insurance contributions are withheld from that income by the tax agent and remitted according to the Law on Mandatory Social Health Insurance.
MSHI contributions are calculated according to Kazakhstan’s social protection and tax legislation and are reported in the tax declarations/statements required by the Tax Code (the Statement of Settlements with an Individual and UTP filings). Payments are made to the tax authority using approved channels (electronic taxpayer portal, bank transfer to the tax account, or other methods provided by the tax service) as part of the monthly UTP remittance process or as withheld amounts by the tax agent.
Penalties and Consequences for Late Payment (2025)
Late payment of MSHI is subject to penalties and interest assessed by the tax authority under Kazakhstan’s Tax Code and related regulations. Failure to withhold and remit social contributions triggers tax liability and enforcement measures. The usual consequences are accrual of penalty interest for late payments calculated from the day after the due date until payment, and monetary fines/penalties under the Tax Code for non-remittance or late remittance of mandatory contributions.
What you should do now (practical checklist)
- Confirm your status: Verify whether you are on the UTP/special tax regime or pay contributions as an individual under civil contracts.
- File and pay monthly: Prepare and submit the UTP declaration and pay the UTP (including MSHI) by the 25th day of the month following the reporting month using the electronic tax portal or bank payment.
- If late: Pay the outstanding amount immediately plus accrued interest and any fines; request/or check for a formal assessment from the tax authority showing the interest/fine calculation. Consider contacting a tax advisor if enforcement action begins.
Limitations and Sources
The above describes the current (2025) framework. For precise late-payment interest rates, fine percentages, and exact payment identifiers for Astana, consult the official Kazakh tax authority guidance or e-tax portal, the Law on Mandatory Social Health Insurance and relevant implementing regulations, or a local tax advisor.
- In the UTP framework, science and health-and-wellness sectors contributions blend into the Unified Tax Payment base and are subject to the Mandatory Social Health Insurance (MSHI).
- If you neglect to pay MSHI on time, it could lead to penalties, interest assessments by the tax authority, and potential monetary fines/penalties as outlined in Kazakhstan’s Tax Code and related regulations.
