Kazakhstan's State Revenue Department issued a notice on 14 November 2017 on the country's new social health insurance system ({News-2015-11-24/A/7-previous coverage}), which was approved in 2015 and applies from 2017. The letter provides that the new system is effective from 1 July 2017, with employers required to contribute 1% of employees' gross salary. The contribution is not withheld from salary, but rather, is an expense for the employer that is deductible for corporate tax purposes. From 2022, the employer contribution rate will be increased to 3%. For employees, a 1% contribution will apply from 1 January 2019. This will be...