Social Payment Arrears: New Notification Forms - FCHAIN

Social Payment Arrears: New Notification Forms

By Order of the Minister of Finance of the Republic of Kazakhstan dated January 21, 2026 No. 32, amendments were made to the notification forms on the amount of arrears and to the orders of the state revenue authorities on suspension of cash expenditure operations. The Order comes into force on February 6, 2026 and applies to legal relations arising from January 1, 2026.

 

Updated notification forms

The following notification forms have been approved in a new edition:

• Notification of the amount of arrears on social contributions;
• Notification of the amount of arrears on mandatory pension contributions (MPC), mandatory employer pension contributions (MEPC), and mandatory professional pension contributions (MPPC);
• Notification of the amount of arrears on contributions and/or premiums for compulsory social health insurance (CSHI).

 

When the notification is sent

In accordance with:

• paragraph 2 of Article 256 of the Social Code of the Republic of Kazakhstan;
• paragraph 2 of Article 31 of the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”,

the state revenue authorities send a notification of the amount of arrears to the payer or agent if the debt exceeds six times the Monthly Calculation Index (MCI) established by the law on the republican budget and effective as of January 1 of the relevant financial year.

The notification must be sent no later than five working days from the date the arrears arise:

• for social contributions – to the payer;
• for MPC, MEPC, and MPPC – to the agent;
• for contributions and/or premiums for CSHI.

 

What businesses should consider

The update of notification forms aims to standardize and clarify the administration of social payments. Employers and accountants are advised to:

• ensure timely payment of social and pension contributions;
• monitor notifications received from the state revenue authorities;
• promptly eliminate any identified arrears to avoid enforcement measures, including suspension of cash expenditure operations.

Social Tax in 2026

 

FChain continues to monitor changes in tax and social legislation and to keep businesses informed about key updates.

 For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820

 

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

February 4, 2026