The head of state instructed the government to prepare this law for consideration by the Jogorku Kenesh within a month.
The main changes concern the Law "On Tariffs for Insurance Contributions for State Social Insurance," which provides significant preferences for enterprises in the light industry.
Main changes in Article 2-1 (rates for legal entities in the sewing and textile industries):
| Insurance contribution rates for legal entities engaged in activities in the sewing and textile industries with 50 or more hired employees were effective until January 1, 2027. | New insurance contribution rates for enterprises in the sewing and textile industries, as well as for individuals working in these fields, are effective until January 1, 2030. |
Thus, the duration of the benefit has been extended by three years—from 2027 to 2030. It is noteworthy that now the benefits will apply not only to large companies (with more than 50 employees) but also to all enterprises in this sector, regardless of the number of employees.
Changes in Article 6 (rates for individual entrepreneurs):
| Individual entrepreneurs, regardless of the tax regime, as well as individuals (except those who receive income from renting property and those who work without establishing a legal entity), paid contributions of no less than 6% of the average monthly salary in the country for the previous year. | For individual entrepreneurs in the sewing and textile industries, mandatory insurance contributions have been abolished. The article has been amended to state that these entrepreneurs do not pay contributions of at least 6% of the average monthly salary. For other categories of payers, the distribution of amounts remains unchanged, but a zero rate has been introduced for tailors and textile workers. |
Other key changes:
Some articles and points have been recognized as invalid, including Article 7 on rates for certain categories of payers and Article 5 concerning the resumption of contributions for individual entrepreneurs in the sector starting January 1, 2027.
