According to this law, the revenues of the MHIF for 2026 amount to 10,737,596.0 thousand soms, which corresponds to the expenditures. The budget of the MHIF for the planned years 2027 and 2028 was also approved.
The document includes the creation of the revenue part of the MHIF budget for 2026, as well as the approval of its expenditure part. The budget for 2027-2028 is approved on a programmatic basis.
The law establishes annual allocations from the republican budget in the amount of 2,057,870.4 thousand soms for the years 2026, 2027, and 2028. The remaining unused funds from the republican budget must be returned to the budget from which they were allocated.
The volume of funds allocated from the Social Fund budget to the MHIF will amount to 6,503,418.2 thousand soms in 2026, 6,911,898.5 thousand soms in 2027, and 7,472,258.3 thousand soms in 2028. The Social Fund is obliged to ensure timely transfer of insurance contributions throughout the year.
For the MHIF budget for 2026, a cash turnover volume of 541,951.5 thousand soms is established. These funds may be used to fulfill the obligations of the MHIF in case of force majeure circumstances, such as natural disasters or terrorist acts.
The law also defines the powers of the Cabinet of Ministers to make changes to the MHIF budget within the approved volumes, as well as the procedure for additional financing in case of urgent measures. In case of non-fulfillment of the revenue parts of the republican budget and the Social Fund budget, a reduction in allocations and insurance contributions may occur.
In a separate article, it is stated that changes to the budget law can be made no more than twice a year — by June 1 and November 1 of the current year. In the event of a state of emergency, the Cabinet has the right to redistribute budget funds among healthcare organizations within the Unified Payer system, with subsequent amendments to the law.
Basic standards for the payment of medical and other services of healthcare organizations for 2026 have also been approved. The MHIF is empowered to administer the formation and execution of the budgets of medical institutions, as well as to ensure timely payment for the services provided.
The law implies the transfer of remaining unused funds to the next budget year and establishes the responsibility of the heads of medical organizations for the targeted and effective use of funds. Funds used in violation of the legislation must be returned to the corresponding budget.
