The Social Fund of the Kyrgyz Republic (Social Fund) is one of the key authorities overseeing the calculation and payment of mandatory social contributions. All employers, as well as individual entrepreneurs working with employees or independently, are required to submit monthly reports to this body. In this article, we will take a detailed look at how the reporting process to the Social Fund works.
Who is required to file a report to the Social Fund?
Reporting to the Social Fund is mandatory for the following categories:
- Individual entrepreneurs (IEs) working under a patent or simplified tax regime (if there is income);
- IEs who hire employees (regardless of the tax regime);
- Limited liability companies (LLCs), regardless of turnover;
- Employers who have signed employment contracts with citizens;
- Self-employed citizens registered as social contribution payers.
Reporting deadlines in 2025
According to legislation, reports to the Social Fund must be submitted monthly by the 20th of the month following the reporting period.
For example:
The report for June 2025 must be submitted by July 20, 2025.
If the 20th falls on a weekend, the deadline is moved to the next business day.
Which forms must be submitted?
The main forms submitted to the Social Fund are:
- Form SF-1 — information on accrued and paid social contributions;
- Form SF-2 — individual statement for each employee;
- Form SF-3 — calculation for the entrepreneur themselves, if they voluntarily pay contributions;
- Additional forms if adjustments or recalculations are required.
What information is included in the report?
A Social Fund report contains:
- Full name and Tax ID (INN) of employees;
- Individual account number (ILS);
- Amount of accrued income;
- Amount of social contributions;
- Amount of withheld and paid income tax (if combined with the State Tax Service report);
- Information about the entrepreneur themselves if they make contributions.
Contribution rates to the Social Fund in 2025
| Category | Contribution Rate | Note |
|---|---|---|
| Employer (LLC, IE) | 17.25% | From payroll fund |
| Employee | 10% | Withheld from salary |
| IE (without employees) | KGS 2,000–5,000 | Depends on category and chosen rate |
| High Technology Park / CIP | From KGS 1,000 | Preferential terms for participants |
Ways to file reports
- Through the Social Fund portal (portal.ssfkr.kg):
- Register on the website;
- Log in with an electronic digital signature (EDS);
- Fill in the forms manually or upload in XML format;
- Sign with EDS and submit.
- Via 1C or similar accounting software:
- Set up integration with the Social Fund system;
- Generate the report;
- Submit via integration (valid EDS required).
- In person at the territorial office of the Social Fund:
- This method is relevant if there is no internet access or the online system fails;
- The report is filled out on paper and submitted to the office.
How to pay contributions?
Payments can be made through:
- Internet banking;
- Mobile banking apps (e.g., Optima24, Elsom);
- Payment terminals and bank cash desks.
Important: each payment must include the correct budget classification code (KBK), otherwise the funds will not be credited as Social Fund contributions.
Penalties for late submission
Failure to submit or late submission may result in:
- A fine of at least KGS 3,000 (for first-time violations);
- Accrued penalties for each day of late payment;
- Blocking of settlement accounts (in case of long-term debt);
- Travel restrictions for directors and entrepreneurs.
Tips for filing reports
- Do not wait until the last day to file — the portal may be overloaded;
- Save screenshots or PDF confirmations of submission;
- Double-check employees’ ILS numbers (especially new hires);
- Even if there was no activity in a given month, a zero report must still be filed;
- Use calendar reminders and automation in 1C.
Conclusion
Submitting reports to the Social Fund is a mandatory part of tax and social compliance for businesses in Kyrgyzstan. Despite seeming complicated, the process becomes simpler with regular practice or through the use of automated solutions. In 2025, the government continues to actively implement digitalization, meaning that online submission is not only convenient but also the preferred option.
If you are unsure of your abilities, it is recommended to seek professional accounting support. This will protect you from mistakes and potential fines.