In particular, the new document establishes a maximum amount of insurance contributions, which should not exceed 20 times the average monthly salary in the country for the previous year. For example, with an average monthly salary of 31,604 soms, the maximum amount of contributions paid by the employer and the employee for the month will be a specific amount.
The new resolution also states that the National Statistical Committee of the Kyrgyz Republic is obliged to provide data on the average monthly salary for the previous year to the authorized tax authority to determine the maximum amount of insurance contributions.
Other changes have also been made to the instruction on the calculation and payment of insurance contributions, including a provision that for employees of football organizations, contributions will be calculated monthly based on the average monthly salary.
Additionally, the requirements for filling out the calculation sheet have been clarified, including instructions on the number of actual working days, as well as the procedure for returning and offsetting overpaid amounts.
The resolution will be officially published and will come into effect on January 1, 2026, except for certain provisions that will come into effect at different times.
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, 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, and in accordance with Articles 13, 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 Approving the Procedure for Determining the Average Monthly Salary for Calculating Income Tax and Insurance Contributions for State Social Insurance" dated August 23, 2024, No. 497 as follows:
in the Procedure for Determining the Average Monthly Salary for Calculating Income Tax and Insurance Contributions for State Social Insurance, approved by the aforementioned resolution:
1) in subparagraph 2 of paragraph 2, delete the words "paragraph 2 of Article 5, Article 5-1, paragraphs 2, 3 of Article 7";
2) add paragraph 2-1 with the following content:
"2-1. The National Statistical Committee of the Kyrgyz Republic provides the authorized tax authority with data from the annual statistical reporting database on labor and wages regarding the average monthly salary in the republic for the previous calendar year 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 Approving the Instruction on the Procedure for Calculating and Paying Insurance Contributions for State Social Insurance" dated December 3, 2024, No. 729 as follows:
in the Instruction approved by the aforementioned resolution:
1) add subparagraph 5-6 with the following content:
"5-6. The calculation of insurance contributions for employees of organizations engaged in football is carried out monthly based on the average monthly salary.";
2) rephrase paragraph 7 as follows:
"7. If the monthly amount of insurance contributions is lower than the amount calculated according to subparagraphs 1, 2 of paragraph 5, from 60 or 100 percent of the average monthly salary, the calculation, collection, and payment of contributions are made from the actual wage fund and additional wage fund. In this case, the calculation, collection, and payment of insurance contributions are made from the actually accrued wages.
Moreover, the total amount payable by the employer and the employee for one insured person during the calendar month should not exceed the amount calculated from twenty times the average monthly salary established in the republic for the previous calendar year, regardless of the rates and distribution of amounts across funds according to Articles 2, 2-2 of the Law of the Kyrgyz Republic "On the Tariffs of Insurance Contributions for State Social Insurance.".
Example of calculating the maximum amount of accrued 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 salary (AMS) in the republic for the previous calendar year according to the data of the National Statistical Committee of the Kyrgyz Republic;
- 20 times the AMS;
- 27.25%, 12.25% - tariff rates according to Articles 2, 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 payable by the employer and the employee for one insured person for the month exceeds the maximum amount, the difference between these amounts is not taken into account in the reports on income tax and state social insurance.";
3) rephrase paragraph 15 as follows:
"15. Payers belonging to several categories 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 rents out a warehouse in Bishkek.
The calculation of insurance contributions for citizen Imankulov K. will be carried out as follows:
1) for salary at firm "A" monthly;
2) for owning a land share in the Sokuluk district, he is exempt from mandatory 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 salary established in the city of Bishkek, monthly.
If a payer engaged in trade in a zone with special conditions has several trading points in one tax authority, he acquires one insurance policy.
If he has several points in territories administered by different tax authorities, policies are acquired in each authority separately.";
4) supplement Chapter 3 with paragraph 22-1 with the following content:
"22-1. Payers must comply with the requirements for filling out the details of the calculation sheet:
1) when an employee is on paid leave, a full calendar month is indicated;
2) when an employee is absent due to temporary disability, a full month is also indicated;
3) the number of working days - cannot exceed 31 and must be indicated in figures;
4) actual working days - are also indicated in figures. For example:
| Number of working days in the month | Number of actual working 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 |
Zero or empty values in the fields "Number of actual working days" are not allowed;
5) a zero value for the wage fund in the reporting month is allowed for employees:
- on paid leave;
- absent due to temporary disability in the reporting month.";
5) rephrase paragraph 29 as follows:
"29. In accordance with paragraph 1-1 of Article 11 of the Law of the Kyrgyz Republic "On the Tariffs of Insurance Contributions for State Social Insurance," peasant (farm) households operating without the formation of a legal entity are exempt from mandatory contributions, including the following categories of payers:
a) heads and members of peasant (farm) households who own or receive income from renting a land share and/or plot;
b) individuals receiving income from renting a land share and/or plot;
c) members of agricultural cooperatives who own a land share and/or agricultural plot or part thereof, and also rent out their plots;
d) individuals renting land from the State Fund of Agricultural Lands (excluding pastures) and the forest fund;
e) individuals entitled to use pastures;
f) individuals owning water bodies and lands irrigated by pumping stations.";
6) rephrase paragraph 31 as follows:
"31. Insurance contributions of peasant (farm) households without the formation of a legal entity until June 2025 are calculated and paid to the insurer's account by the heads of households for themselves and their members, as well as by individuals owning a land share and/or plot, but not being members of peasant (farm) households, for themselves.";
7) recognize subparagraph 1 of paragraph 32 as invalid;
8) rephrase paragraph 35 as follows:
"35. Insurance contributions for the obligations of payers specified in paragraph 29 of this Instruction, since 2019, are calculated by the territorial division of the authorized state body and are made for the period until June 2025 according to the form according to Appendix 3 to this Instruction.";
9) recognize paragraph 42 as invalid;
10) rephrase paragraph 43 as follows:
"43. Members of agricultural cooperatives working in them pay insurance contributions monthly from all types of payments at a rate of 12 percent according to 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 cooperatives renting out their land plots are exempt from paying 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:
- rephrase subparagraph 5 as follows:
"5) hired workers engaged in textile and garment production (except for those hired by individual entrepreneurs in this field who pay taxes under the general regime);";
- rephrase subparagraphs 8-10 as follows:
"8) individuals wishing to restore their insurance experience by purchasing a policy for periods starting from January 1996, preceding and/or following the periods for which insurance contributions were paid. Persons with disabilities may restore their experience by purchasing a policy for periods prior to the date of establishment of disability;
9) the following individuals may voluntarily replenish their personal account by purchasing a policy for the current and/or future period:
a) heads and members of peasant (farm) households operating without the formation of a legal entity, owning or receiving income from renting a land share and/or plot;
b) individuals receiving income from renting a land share and/or plot;
c) members of agricultural cooperatives owning a land share and/or plot and renting them out;
d) individuals renting land from the State Fund of Lands (excluding pastures);
e) individuals entitled to pastures;
f) individuals owning water bodies and lands irrigated by pumping stations;
10) individuals voluntarily paying contributions to the State Accumulation Pension Fund according to paragraph 4 of Article 10 of the Law of the Kyrgyz Republic "On the Tariffs of Insurance Contributions for State Social Insurance";";
- recognize subparagraph 13 as invalid;
12) supplement paragraph 50 with a second paragraph as follows:
"Individuals paying insurance contributions, including the previous three months, have the right to voluntarily pay contributions to the State Accumulation Pension Fund for the current month in any amount, but not less than 2 percent of the average monthly salary in the given area.";
13) in paragraph 52 replace the numbers "15" with "20";
14) recognize paragraph 53 as invalid;
15) rephrase paragraph 61 as follows:
"61. The amount of paid insurance contributions for which an electronic policy has been formed is non-refundable.";
16) supplement paragraph 66 with a second paragraph as follows:
"Offset and refund of overpaid insurance contributions, penalties, and fines at the request of the payer are carried out by the territorial division of the authorized state body at the payer's place of registration within 10 working days after receiving the application.";
17) supplement Chapter 9 with paragraph 66-1 with the following content:
"66-1. If the payer has overpaid amounts for insurance contributions, they will be offset against obligations for the payment of contributions, penalties, and fines, with notification of the payer being carried out within 10 days from the date of the offset.";
18) rephrase paragraph 70 as follows:
"70. Upon expiration of the established deadline for the payment of insurance contributions, which must be no later than the 20th of the following month, the authorized body begins to charge penalties at a rate of 0.09% on the amount of debt for the previous period.
For example, if payments are made on June 25 with a deadline of June 20, penalties will be charged for 5 days (from June 21 to June 25 inclusive).";
19) amend Appendix 1 to the Instruction according to Appendix 1 to this resolution;
20) amend Appendix 5 to the Instruction 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 effect on January 1, 2026, except for:
- subparagraph 1 of paragraph 2, which comes into effect on November 19, 2025;
- subparagraphs 5, 10 of paragraph 2, which come into effect on June 1, 2025.
| Chairman of the Cabinet of Ministers of the Kyrgyz Republic | A. Kasymaliev |
