According to the new document, a maximum amount of insurance contributions will be established, which should not exceed 20 times the average monthly wage calculated based on data from the previous calendar year. The calculation example is based on an average monthly wage of 31,604 soms.
In addition, the National Statistical Committee of the Kyrgyz Republic will be obligated to provide the authorized tax authority with data on the average monthly wage necessary to determine the maximum amount of accrued insurance contributions.
Changes have also been made to the instruction on the calculation and payment of insurance contributions. In particular, for employees of football organizations, the calculation of contributions will be conducted monthly based on the average monthly wage.
Additionally, the requirements for filling out calculation statements have been clarified, including the necessity to indicate the number of worked days and a prohibition on having zero or empty values. The procedure for the return of overpaid contributions, penalties, and fines has also been changed.
The resolution will be officially published and will come into force on January 1, 2026, except for certain provisions for which other deadlines are established.
Text of the resolution
RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC
City of Bishkek, February 12, 2026, No. 95
On amendments to certain decisions of the Cabinet of Ministers of the Kyrgyz Republic in the field of state social insurance
In order to implement the provisions of Articles 8 and 11 of the Law of the Kyrgyz Republic "On Amendments to Certain Legislative Acts of the Kyrgyz Republic in the Field of Taxation" dated October 29, 2025, No. 243, in accordance with Articles 13 and 17 of the Constitutional Law of the Kyrgyz Republic "On the Cabinet of Ministers of the Kyrgyz Republic," the Cabinet of Ministers of the Kyrgyz Republic resolves:
To amend the resolution of the Cabinet of Ministers of the Kyrgyz Republic "On Approval of the Procedure for Determining the Size of the Average Monthly Wage for the Calculation of Income Tax and Insurance Contributions for State Social Insurance" dated August 23, 2024, No. 497:
in the Procedure for Determining the Size of the Average Monthly Wage for the Calculation of Income Tax and Insurance Contributions for State Social Insurance, approved by the aforementioned resolution:
1) to exclude the words "paragraph 2 of Article 5, Article 5-1, paragraphs 2, 3 of Article 7" in subparagraph 2 of paragraph 2;
2) to add a new paragraph 2-1 as follows:
“2-1. The National Statistical Committee of the Kyrgyz Republic shall provide the authorized tax authority with information on the sizes of the average monthly wage across the republic for the previous calendar year from the annual database of statistical reporting on labor and wages to determine the maximum amount of accrued insurance contributions in accordance with Article 13 of the Law of the Kyrgyz Republic 'On the Tariffs of Insurance Contributions for State Social Insurance.'”.
To amend the resolution of the Cabinet of Ministers of the Kyrgyz Republic "On Approval of the Instruction on the Procedure for Calculating and Paying Insurance Contributions for State Social Insurance" dated December 3, 2024, No. 729:
in the Instruction on the Procedure for Calculating and Paying Insurance Contributions for State Social Insurance, approved by the aforementioned resolution:
1) to add subparagraph 5-6 as follows:
“5-6. The calculation of insurance contributions for employees of organizations engaged in football activities is carried out monthly based on the average monthly wage.”;
2) to state paragraph 7 in the following wording:
“7. If the monthly amount of insurance contributions is less than the amount calculated according to subparagraphs 1 and 2 of paragraph 5, respectively, from 60 or 100 percent of the average monthly wage, then the employer shall calculate, collect, and pay insurance contributions for the employee based on the actual wage fund and additional wage fund. In this case, the calculation, collection, and payment of the insurance contributions established for the employee shall be made by the employer based on the actually accrued wages.
The total amount of insurance contributions payable by the employer and employee for one insured person for a calendar month shall not exceed the amount calculated from twenty times the average monthly wage established in the republic for the previous calendar year, regardless of the applicable rates and distribution of amounts by funds in accordance with Articles 2 and 2-2 of the Law of the Kyrgyz Republic 'On the Tariffs of Insurance Contributions for State Social Insurance.'
Example: calculation of the maximum amount of accrued insurance contributions:
1) (31,604 soms * 20 * 27.25%) = 172,242 soms;
2) (31,604 soms * 20 * 12.25%) = 77,430 soms,
where:
- 31,604 soms - average monthly wage (AMW) across the republic for the previous calendar year according to the data of the National Statistical Committee of the Kyrgyz Republic;
- 20 times the AMW;
- 27.25%, 12.25% - rates according to Articles 2 and 2-2 of the Law of the Kyrgyz Republic 'On the Tariffs of Insurance Contributions for State Social Insurance.'
If the total amount of insurance contributions for state social insurance payable by the employer and employee for one insured person for a calendar month exceeds the maximum amount of accrued insurance contributions, then the difference between these amounts shall not be reflected in the reports on income tax and state social insurance funds.”;
3) to state paragraph 15 in the following wording:
“15. Insurance contribution payers who simultaneously belong to several categories of payers shall calculate and pay insurance contributions for each basis separately.
Example:
Citizen Imankulov K., working in the Sokuluk district, firm "A". He also owns 3 hectares of irrigated land in the Sokuluk district and a property in Bishkek that is rented out.
Insurance contributions for citizen Imankulov K. are calculated and paid as follows:
1) on wages at firm "A" monthly;
2) for owning a land share in the Sokuluk district, he is exempt from mandatory payment of insurance contributions or pays voluntarily in accordance with paragraph 11 of Article 10 of the Law of the Kyrgyz Republic 'On the Tariffs of Insurance Contributions for State Social Insurance';
3) for renting out real estate - 10% of the average monthly wage established in the city of Bishkek, monthly.
If a payer engaged in trade activities in a special trade zone has several trading points in the territory administered by one tax authority, he must purchase one insurance policy.
If he has several trading points in territories administered by different tax authorities, then an insurance policy is purchased in each tax authority separately.”;
4) to supplement Chapter 3 with paragraph 22-1 as follows:
“22-1. Insurance contribution payers must comply with the following requirements for filling out the details of the calculation statement:
1) when an employee is on paid leave, the period - a full calendar month is indicated;
2) when an employee is absent due to temporary incapacity for work, the period - a full calendar month is indicated;
3) number of days - indicate the number of working days in the month (no more than 31), consisting of digits;
4) number of actually worked days - also indicated in digits. For example:
| Number of working days in the month | Number of actually worked days | |
| For the month | 22 | 22 |
| Part-time | 22 | 11 |
| One-time payments | 22 | 1 |
| Rent | 22 | 22 |
| Vacation pay | 22 | 36 |
| 2nd month of extended leave | 22 | 1 |
The presence of zero or empty values in the fields "Number of actually worked days" is not allowed;
5) a zero value for the wage fund in the reporting month is allowed for the following categories of employees:
- those on paid leave;
- those absent due to temporary incapacity for work in the reporting month.”;
5) to state paragraph 29 in the following wording:
“29. According to paragraph 1-1 of Article 11 of the Law of the Kyrgyz Republic 'On the Tariffs of Insurance Contributions for State Social Insurance,' agricultural (farm) enterprises operating without the formation of a legal entity are exempt from mandatory payment of insurance contributions, including the following categories of payers:
a) heads and members of agricultural (farm) enterprises operating without the formation of a legal entity, owning or receiving income from leasing a land share and/or plot or part thereof;
b) individuals owning or receiving income from leasing a land share and/or plot or part thereof;
c) members of agricultural cooperatives owning a land share and/or agricultural land plot or part thereof, as well as leasing their land plots (shares);
d) individuals leasing land from the State Fund of Agricultural Land (excluding pastures), forest fund plots;
e) individuals entitled to use pastures;
f) individuals owning bodies of water and lands irrigated by pumping stations.
6) to state paragraph 31 in the following wording:
“31. Insurance contributions of agricultural (farm) enterprises without the formation of a legal entity until June 2025 are calculated and paid to the insurer's account by the heads of enterprises for themselves and their members, and individuals owning a land share and/or plot or part thereof, but not being members of agricultural (farm) enterprises, are calculated and paid to the insurer's account for themselves.”;
7) to recognize subparagraph 1 of paragraph 32 as invalid;
8) to state paragraph 35 in the following wording:
“35. The calculation of insurance contributions for the obligations of payers specified in paragraph 29 of this Instruction, since 2019, is carried out by the territorial subdivision of the authorized state body, compiled for the period until June 2025 in the form according to Appendix 3 to this Instruction.”;
9) to recognize paragraph 42 as invalid;
10) to state paragraph 43 in the following wording:
“43. Members of agricultural cooperatives who are their employees pay insurance contributions monthly on all types of payments at the rate of 12 percent in accordance with paragraph 1 of Article 5-1 of the Law of the Kyrgyz Republic 'On the Tariffs of Insurance Contributions for State Social Insurance.'
Members of agricultural cooperatives leasing their land plots (shares) to the agricultural cooperative are exempt from paying insurance contributions or pay voluntarily in accordance with paragraph 1-1 of Article 10 of the Law of the Kyrgyz Republic 'On the Tariffs of Insurance Contributions for State Social Insurance.'”;
11) in paragraph 47:
- to state subparagraph 5 in the following wording:
“5) hired workers engaged in textile and garment production (excluding those hired by individual entrepreneurs engaged in textile and garment production who pay taxes under the general tax regime based on a single tax);”;
- to state subparagraphs 8-10 in the following wording:
“8) individuals wishing to restore their insurance record by purchasing an insurance policy for periods starting from January 1996, preceding and/or following the periods for which insurance contributions for state social insurance were paid. In this case, individuals with established disabilities may restore their insurance record by purchasing an insurance policy within the time frame and for periods prior to the date of disability establishment;
9) the following individuals may voluntarily replenish their personal insurance account by purchasing an insurance policy for the current and/or future period:
a) heads and members of agricultural (farm) enterprises operating without the formation of a legal entity, owning or receiving income from leasing a land share and/or plot or part thereof;
b) individuals owning or receiving income from leasing a land share and/or plot or part thereof;
c) members of agricultural cooperatives owning a land share and/or agricultural land plot or part thereof, as well as leasing their land plots (shares);
d) individuals leasing land from the State Fund of Agricultural Land (excluding pastures), forest fund plots;
e) individuals entitled to use pastures;
f) individuals owning bodies of water and lands irrigated by pumping stations;
10) individuals making voluntary payments of insurance contributions to the State Accumulative Pension Fund in accordance with paragraph 4 of Article 10 of the Law of the Kyrgyz Republic 'On the Tariffs of Insurance Contributions for State Social Insurance';”;
- to recognize subparagraph 13 as invalid;
12) to supplement paragraph 50 with a second paragraph as follows:
“Individuals paying insurance contributions, including for the previous three months, have the right to make voluntary payments of insurance contributions to the State Accumulative Pension Fund for the current month in any amount, but not less than 2 percent of the average monthly wage in this area (city) of actual residence.”;
13) in paragraph 52 to change the numbers "15" to "20";
14) to recognize paragraph 53 as invalid;
15) to state paragraph 61 in the following wording:
“61. The amount of paid insurance contributions for which an electronic insurance policy has been formed is non-refundable.”;
16) to supplement paragraph 66 with a second paragraph as follows:
“The offset and return of overpaid amounts of insurance contributions, penalties, and fines upon the payer's application are carried out by the territorial subdivision of the authorized state body at the place of current registration of the payer or at the place of payment within 10 (ten) working days following the day of receipt of the application for offset or return.”;
17) to supplement Chapter 9 with paragraph 66-1 as follows:
“66-1. In case the payer has overpaid amounts for insurance contributions, penalties, and fines while having outstanding obligations for insurance contributions, penalties, and fines, the offset of the said overpaid amounts against obligations shall be carried out by the territorial subdivision of the authorized state body independently on the date of occurrence of the outstanding obligation with subsequent notification of the payer within 10 calendar days from the date of the offset.”;
18) to state paragraph 70 in the following wording:
“70. After the established deadline for the payment of insurance contributions, which should not exceed the 20th day of the month following the month for which insurance contributions are accrued, starting from the next day and until the moment of payment inclusive, the authorized state body accrues a penalty of 0.09% on the amount of debt for insurance contributions for the previous period.
Example: if payments are due by June 20, and are actually made on June 25, then penalties will be accrued for 5 days (from June 21 to June 25 inclusive).”;
19) to state Appendix 1 to the aforementioned Instruction in the wording according to Appendix 1 to this resolution;
20) to state Appendix 5 to the aforementioned Instruction in the wording according to Appendix 2.
Note from the Information Center "Toktom": Appendices 1 and 2 to this resolution are not presented in the original.
This resolution is subject to official publication and comes into force on January 1, 2026, except for:
- subparagraph 1 of paragraph 2, which comes into force on November 19, 2025;
- subparagraphs 5 and 10 of paragraph 2, which come into force on June 1, 2025.
| Chairman of the Cabinet of Ministers of the Kyrgyz Republic | A. Kasymaliev |
