ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 14, 2022 No. 897

About approval of Rules and terms of calculation (charge) and transfer of compulsory pension contributions of the employer in the single accumulation pension fund and penalties on them

According to subitem 3-1) of article 6 of the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan" the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules and terms of calculation (charge) and transfer of compulsory pension contributions of the employer in the single accumulation pension fund and penalties on them.

2. This resolution becomes effective since January 1, 2024 and is subject to official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of November 14, 2022 No. 897

Rules and terms of calculation (charge) and transfer of compulsory pension contributions of the employer in the single accumulation pension fund and penalties on them

Chapter 1. General provisions

1. These rules and terms of calculation (charge) and transfer of compulsory pension contributions of the employer in the single accumulation pension fund and penalties on them (further – Rules) are developed according to subitem 3-1) of article 6 of the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan" (further – the Law) and determine procedure and terms of calculation (charge) and transfer of compulsory pension contributions of the employer in the single accumulation pension fund (further – ENPF) and penalties by them.

2. Legal entities, including the foreign legal entity performing activities in the Republic of Kazakhstan through the permanent organization, branches, representations of foreign legal entities estimating, holding (charging) and listing the compulsory pension contributions of the employer, persons who are engaged in private practice and also individual entrepreneurs are subject to accounting as agents in bodies of state revenues in the place of the stay (residence).

3. The compulsory pension contributions of the employer which are subject to payment in ENPF are performed at the expense of own means of the agent.

4. Agents monthly estimate compulsory pension contributions of the employer from the amount of imputed income of the worker in month.

5. Legal persons agents store in the procedure for the data established by the legislation on the compulsory pension contributions of the employer estimated (added) and listed, including return of wrong payments, on electronic or paper carriers.

In case of liquidation of legal person agent documents on calculation (charge) and transfer of compulsory pension contributions of the employer are transferred to the Central Public Records Office of Committee on cases of archives and management of documentation of the Ministry of Culture and sport of the Republic of Kazakhstan.

Chapter 2. Procedure for calculation (charge) for compulsory pension contributions of the employer

6. Agents timely estimate, charge and pay for the account of own means compulsory pension contributions of the employer in ENPF.

The compulsory pension contributions of the employer which are subject to payment in ENPF are estimated by application of rate, the stipulated in Clause 25-1 Law, to income amount, the employer accepted for calculation of compulsory pension contributions.

Subjects to calculation of compulsory pension contributions of the employer are:

1) for legal entities – the monthly income of hired employees accepted for calculation of compulsory pension contributions of the employer;

2) for persons who are engaged in private practice and also the individual entrepreneurs using work of hired employees – the monthly income of hired employee accepted for calculation of compulsory pension contributions of the employer;

3) for the Ministry of Foreign Affairs of the Republic of Kazakhstan regarding the personnel of diplomatic service working in foreign institutions of the Republic of Kazakhstan – the 100 percentage size of salary on the equated positions to personnel of central office of the Ministry of Foreign Affairs of the Republic of Kazakhstan;

4) for persons who are engaged in private practice and also individual entrepreneurs – calculation of compulsory pension contributions of the employer in own favor which is performed from income gained by them.

At the same time the gained income for persons who are engaged in private practice, and also individual entrepreneurs for the purposes of calculation of compulsory pension contributions of the employer is the amount determined by them independently within the sizes, stipulated in Item 4 articles 25-1 of the Law.

In case of lack of the income of person, engaged in private practice, and also individual entrepreneurs have the right to pay compulsory pension contributions of the employer to ENPF estimated by application of rate, the stipulated in Clause 25-1 Law to the minimum size of the salary established for the corresponding financial year by the law on the republican budget.

Compulsory pension contributions of the employer are not subject to payment for the physical persons who are payers of single cumulative payment.

7. When implementing compulsory pension contributions of the employer payment types and the income are not considered:

1) specified in Item 2 of article 319 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further – the Tax code);

2) specified in Article 329, Item 1 of article 330 of the Tax Code;

3) specified in Item 1 of Article 341, except for established by subitems 12), 26), 27) and 50) Item 1 of Article 341, and also subitems 42) and 43) Item 1 of article 341 of the Tax Code (regarding the lost earnings (income);

4) received in natural form or type of material benefit by persons with disability and the other persons specified in the subitem 2) of Item 1 of article 346 of the Tax Code.

Chapter 3. Procedure and terms of transfer of compulsory pension contributions of the employer in ENPF

8. Transfer of compulsory pension contributions of the employer in ENPF is made by the agent by cashless payments if other is not provided by part two of this Item.

Persons who are engaged in private practice, the individual entrepreneurs who do not have accounts in the banks and the organizations performing separate types of banking activities (further – banks), bring compulsory pension contributions of the employer in ENPF cash in bank for their subsequent transfer according to the procedure determined by Item 10 of these rules.

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