From January 1, 2025, individuals who receive income under civil law contracts (hereinafter referred to as CLC) concluded with tax agents, the purpose of which is the performance of work or the provision of services, will be subject to mandatory social insurance. The innovation will allow strengthening the social protection of this category of citizens. These individuals can receive social payments from the State Social Insurance Fund (hereinafter referred to as the State Social Insurance Fund) upon the occurrence of 5 types of social risks.
For individuals receiving income under the terms of the Social Insurance Fund, the payers of social contributions are tax agents determined by the tax legislation that make payments of social contributions to the Social Insurance Fund.
The rate of social contributions is set at 5% of the object of calculation of social contributions.
For these employees, the object of calculation of social contributions is the amount of income received under the Social Insurance Fund, excluding income for which social contributions are not paid to the Social Insurance Fund.
At the same time, the monthly object of calculation of social contributions from one payer should not exceed 7 minimum wages (hereinafter referred to as the minimum wage).
If the object of calculation of social contributions from one payer in a calendar month is less than the minimum wage, then social contributions are calculated and paid based on the minimum wage.
If an individual has a single-payer contract In the case of income from performing work (providing services) under two or more social security schemes, the minimum and maximum objects of calculation of social contributions apply to the total income received from one payer.
Payers calculate (withhold) and transfer social contributions for individuals receiving income under civil law contracts no later than the 25th day of the month following the month in which the income was received.
Thus, individuals working under civil law contracts can receive social payments from the Social Security Fund in the event of 5 types of social risks:
- loss of work;
- loss of working capacity;
- loss of breadwinner;
- loss of income due to pregnancy and childbirth or adoption of a newborn child (children);
- loss of income due to caring for a child until he or she is one and a half years old.

Source : https://www.gov.kz/memleket/entities/enbek/press/news/details/926610