Social Contributions: New Refund Deadlines - FCHAIN

Social Contributions: New Refund Deadlines

On July 8, 2026, the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan signed Order No. 296, introducing amendments and additions to several regulatory legal acts governing the calculation, payment, and refund of social contributions, as well as the assignment of social benefits. The new rules come into force on July 24, 2026, and affect employers, individual entrepreneurs, accountants, and other social contribution payers.

Rounding of Social Contributions

One of the amendments concerns the rounding of amounts. From now on, when calculating social contributions, as well as when assigning and recalculating social benefits, amounts containing tiyns will be rounded to the nearest 1 tenge.

 

Revised Rules for Refunding Incorrectly Paid Social Contributions

The procedure for refunding mistakenly or excessively paid social contributions has been clarified. The State Corporation is required to refund the funds to the payer no later than one operating day after receipt of the funds if the refund is related, in particular, to the following circumstances:

• incorrect payment details were provided;
• the recipient’s Individual Identification Number (IIN) is missing;
• the individual has reached retirement age;
• social contributions were paid in excess of the statutory maximum limit (seven times the minimum monthly wage);
• other grounds provided for by the legislation.

 

Time Limits for Applying for a Refund

The Order establishes limitation periods for claiming refunds of overpaid social contributions. They are as follows:

• ~ 5 years for large business entities, subsoil users, and certain other categories of payers;
• ~ 3 years for all other payers.

The expenses incurred by the State Corporation in processing refunds are covered by the state budget.

 

Procedure for Assigning Unemployment Benefits

The amendments also affect social benefits related to job loss. The benefit is assigned from the date the entitlement arises for a period ranging from one to six months. The duration of the benefit depends on the period during which social contributions were paid on behalf of the employee or the payer.

In addition, the benefit is paid until the month in which the individual is deregistered as unemployed with the Career Center.

 

Annual Verification of Entrepreneurs’ Income

To ensure the accuracy of social benefit calculations, the State Fund will annually verify income information relating to:

1. individual entrepreneurs;
2. heads of peasant (farm) households;
3. employees of the above categories.

The verification will be carried out jointly with the State Revenue Committee. If discrepancies in income information are identified during the verification, the number of social benefits may be revised. This applies to benefits related to:

1. unemployment;
2. disability;
3. loss of a breadwinner.

 

Timeframes for Processing Documents

Specific deadlines have been established for the State Corporation to create electronic case files after reviewing the submitted documents. The following timeframes apply:

• ~ 1 business day for applications related to unemployment benefits;
• ~ 2 business days for applications related to disability, loss of a breadwinner, pregnancy and childbirth, adoption of a child, or childcare.

If additional documents are required, the period for completing the documentation may not exceed one month.

 

Obtaining Information on Social Contributions

Payers or their authorized representatives acting under a power of attorney may obtain information on the status and movement of social contributions. The State Corporation must provide the requested information within three business days from the date of receipt of the request.

 

Updated Document Forms

The Order also approves new versions of a number of documents used in the provision of public services within the compulsory social insurance system. The amendments affect various application forms, certificates, notifications, and decisions used in assigning social benefits and interacting with the State Corporation.

 

Summary

The adopted amendments are aimed at standardizing the calculation of social contributions, reducing the time required to refund mistakenly transferred funds, clarifying the procedures for assigning social benefits, and improving the quality of information exchange between government authorities. Employers, accountants, and entrepreneurs are advised to take the new requirements into account when calculating social contributions and preparing documentation after the Order enters into force.

 

FChain Supports You Stay Compliant

FChain provides comprehensive support to businesses in the areas of payroll administration, HR and tax compliance, and mandatory social contributions. Our services include:

• payroll calculation and social contribution administration;
• HR administration and personnel documentation management;
• accounting support for businesses;
• tax consulting;
• company registration and corporate support in Kazakhstan;
• legal support for employers and entrepreneurs.

If your company requires professional accounting, HR, tax, or legal support, the FChain team is ready to help you ensure compliance with applicable legislation and minimize business risks.

 

Major Changes in Accounting: What Changed in July 2026

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

 📩 almaty@f-chain.com
📱 WhatsApp: +7 771 214 1820