CSHI is compulsory social health insurance in Kazakhstan, financed through contributions and deductions. For an accountant, CSHI requires a separate calculation for each applicable type of payment, the correct withholding of amounts from individuals’ income, timely remittance, and the reporting of indicators in tax returns. When calculating amounts for 2026, it is important to apply the current version of the Law on CSHI, the rules for calculating and remitting payments, as well as the procedure for completing form 200.00.
How CSHI works
The system uses two different types of payments. The employer pays contributions from its own funds. They should be calculated and accounted for separately from amounts withheld from individuals’ income.
Deductions relate to the relevant payer’s obligation to participate in financing the system. When an organization or entrepreneur is responsible for calculating, withholding, and remitting deductions, the accountant calculates the amount for the specific individual, withholds it from the relevant income, and remits it in accordance with the established procedure. Therefore, employer contributions and withheld deductions cannot be combined into a single calculated indicator: they have different sources of payment and accounting procedures.
The procedure for calculating, withholding, and remitting payments is governed by special rules on CSHI contributions and deductions. The payer category, the individual’s status, the type of income, the calculation period, and the obligation of the person remitting the payment are material for accounting purposes.
For practical purposes, the accountant must first determine the individual’s status and the nature of the payment, and only then establish:
whether the payment is included in the income used to calculate employer contributions;
whether deductions must be calculated and withheld from the income;
who is required to calculate and remit the relevant payment;
which month the calculated indicator relates to;
which line of form 200.00 it should be reported in.
Accrued or withheld contributions and deductions are remitted in accordance with the procedure established by the CSHI rules. The payment order must contain correct information about the payer and the individual on whose behalf the payment is remitted. The accountant includes the remittance deadline in the payment calendar in accordance with the current version of the rules for the relevant payer category.
CSHI in Kazakhstan: What an Accountant Should Check
The calculation should begin with a review of the source data rather than the final amount. In the payroll statement, it is advisable to account separately for the income used to calculate contributions and the income from which deductions are calculated or withheld. This reduces the risk of mixing up payments made by the employer and the individual.
The practical review procedure may be as follows:
Determine whether the income recipient is an employee, a contractor under a civil law contract, or a person with another status.
Establish the type of payment and the month to which it relates.
Determine who is responsible for calculating, withholding, and remitting the payment in respect of this payment.
Separately calculate employer-funded contributions and deductions withheld from income when both obligations apply.
Reconcile the calculation data with payment documents and tax return indicators.
Civil law contracts require particular attention. The procedure for completing form 200.00 provides for the separate reporting of individuals’ income under such contracts when CSHI deductions are calculated, withheld, and remitted by the tax agent with whom the contract was concluded. To report the payment, the accountant must determine the recipient’s status, the terms of the contract, the type of income, and the tax agent’s obligation.
It is also useful to verify the individual’s IIN, the payer identifier, the period, and the purpose of payment. An error in the details may prevent the remitted amount from being properly recorded. If a discrepancy is identified, the accountant reconciles the calculation, the payment document, and the tax return for the relevant period, and then makes a correction in accordance with the procedure established by the current rules.
How to Report CSHI in Form 200.00
In Appendix 200.01 to the declaration under form 200.00, CSHI information is provided in the section “Contributions and/or Deductions for Compulsory Social Health Insurance.” Income used to calculate contributions and deductions is reported separately and broken down by month of the reporting quarter.
Lines 200.01.019 I, 200.01.019 II and 200.01.019 III report the amount of income used to calculate CSHI contributions for the first, second, and third months of the reporting quarter, respectively. Line 200.01.019 IV shows the quarterly total calculated as the sum of the three monthly indicators.
Lines 200.01.020 I, 200.01.020 II and 200.01.020 III report the amount of income of employees, as well as individuals receiving income under civil law contracts, when deductions on such income are calculated, withheld, and remitted by the tax agent. Line 200.01.020 IV shows the total amount for the reporting quarter.
Before submitting the declaration, the accountant should perform three reconciliations:
reconcile the monthly income in the appendix with the accrual registers;
reconcile the amounts of contributions and deductions with the payroll statements;
reconcile remitted payments with bank documents.
The general section of the declaration specifies the IIN or BIN, the reporting period, the name of the legal entity or the payer’s full name, and the type of declaration. The notification number and date are completed only for the type of declaration for which these details are required by the current procedure for completing form 200.00.
The taxpayer category indicators provided in the form are completed if the person has the relevant status. Such indicators should not be selected automatically: they must be checked against the registration and accounting data of the organization or entrepreneur for the reporting period.
Questions and Answers
Are CSHI and the employer’s health insurance the same thing? — CSHI is a compulsory system based on contributions and deductions established by law. The employer’s voluntary insurance programs are arranged and accounted for separately in accordance with their terms.
How do CSHI contributions differ from deductions? — The employer pays contributions from its own funds. In cases stipulated by law, deductions are calculated and withheld from an individual’s income and then remitted by the person responsible for doing so.
Where is income used to calculate CSHI reported in form 200.00? — Income used to calculate contributions is reported in lines 200.01.019, while the income of employees and applicable contractors under civil law contracts used to calculate deductions is reported in lines 200.01.020. The indicators are reported separately for each month of the quarter and as a total for the quarter.
Can only the quarterly amount be reported? — No. The completion procedure requires indicators I, II and III for the individual months of the reporting quarter. Total IV is calculated as the sum of these monthly values.
How should CSHI rates and deadlines be applied in 2026? — The rate, income limit, and remittance deadline are selected in accordance with the current version of CSHI legislation applicable to the payer category and type of income. The calculation records the accrual month, the individual’s status, and the person responsible for remitting the payment, while the prescribed date is included in the payment calendar.
Sources
Rules and Deadlines for Calculating, Withholding, and Remitting CSHI Contributions and Deductions
Procedure for Completing the General Information of the Declaration under Form 200.00
Procedure for Reporting CSHI Contributions and Deductions in Form 200.00