The amendments affect several key aspects, including contribution limits, special rules for certain sectors, recalculations, voluntary payments, and the procedure for refunding overpayments. The main provisions will come into effect on January 1, 2026.
Now, the maximum amount of contributions will be determined as twenty times the average salary in the country for the previous year. According to the National Statistical Committee, this average salary is 31,604 soms.
Consequently, this will lead to the following maximum contributions:
- at a rate of 27.25 percent — 172,242 soms;
- at a rate of 12.25 percent — 77,430 soms.
It is important to note that for all categories of payers, the total amount of contributions cannot exceed the established limit.
For workers in the football industry, a special norm is established: all employees of clubs and federations are required to pay contributions based on the average salary in the country, even if their actual remuneration is lower.
If the accrued contributions amount to less than 60 or 100 percent of the average salary (depending on the category), the employer must:
- recalculate the total amount;
- withhold the missing portion;
- transfer the full amount of social payments.
This measure is aimed at combating the practice of setting "minimum" or formal salaries.
If a citizen is simultaneously an employee, a landowner, a property or warehouse landlord, contributions are accrued separately for each of these grounds.
For example, renting a premises in Bishkek requires a monthly payment of 10 percent of the average salary in the capital.
The following are not included in mandatory payments:
- managers and members of farms without legal entity status;
- owners of agricultural land, pastures, and forest lands;
- members of agricultural cooperatives who lease their shares;
- tenants of state-owned agricultural land, as well as forest fund plots and water bodies.
However, they are given the opportunity to voluntarily pay contributions and acquire insurance policies to increase or restore their service record.
Citizens who wish to replenish their cumulative pension accounts can do so on a voluntary basis: the amount can be any, but not less than 2 percent of the average salary in the region or city.
If a payer has both a tax debt and an overpayment, the state authority will automatically offset the overpaid amount and notify the payer within 10 days.
In case of delay in paying social contributions, a penalty of 0.09 percent will be charged for each day starting from the 21st of the month following the reporting period.
Most changes will come into effect on January 1, 2026.
Some provisions concerning agricultural payers will take effect on June 1, 2025.
Part of the technical changes will come into force on November 19, 2025.
