ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of June 30, 2023 No. 520

About approval of Rules of implementation of compulsory professional pension contributions

According to the subitem 13) of article 11 of the Social code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of implementation of compulsory professional pension contributions.

2. This resolution becomes effective since July 1, 2023 and is subject to official publication.

Approved by the Order of the Government of the Republic of Kazakhstan of June 30, 2023 No. 520

Rules of implementation of compulsory professional pension contributions

Chapter 1. General provisions

1. These rules of implementation of compulsory professional pension contributions (further - Rules) are developed according to the subitem 13) of article 11 of the Social code of the Republic of Kazakhstan (further - the Social code) and determine procedure of compulsory professional pension contributions.

2. In these rules the following concepts are used:

1) The Government for Citizens State corporation (further - the State corporation) - the legal entity created according to the decision of the Government of the Republic of Kazakhstan for rendering the state services according to the legislation of the Republic of Kazakhstan, the organization of work on reception of applications on rendering the state services and issue of their results to uslugopoluchatel by the principle of "one window", ensuring rendering the state services electronically;

2) the single accumulation pension fund - the legal entity performing activities for attraction of pension contributions and retirement benefits, and also other functions determined by the Social code;

3) the worker occupied at works with harmful working conditions (further - the worker), - the physical person which is consisting in employment relationships with the employer and directly performing work on the employment contract, occupied at works with harmful working conditions which professions are provided by the list of productions, works of professions of the workers occupied at works with harmful working conditions for benefit of which agents on payment of compulsory professional pension contributions at the expense of own means perform compulsory professional pension contributions (further - the list) with the approved order of the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of May 23, 2023 as No. 170 (it is registered in the Register of state registration of regulatory legal acts for No. 32568);

4) authorized state body on work - the central executive body enabling forming and the realization of state policy in the sphere of employment relationships according to the legislation of the Republic of Kazakhstan;

5) harmful working conditions - working conditions which are characterized by availability of harmful production factors;

6) harmful production factor - production factor which impact on the worker can lead to disease or decrease in working capacity and (or) negative influence on health of posterity;

7) the pension provision agreement at the expense of compulsory pension contributions, compulsory professional pension contributions - the agreement of accession which conditions are accepted by the investor of compulsory pension contributions, physical person for whom compulsory professional pension contributions (the receiver of retirement benefits), precisely by accession to the offered agreement in general are listed;

8) compulsory professional pension contributions - the money transferred by agents at the expense of own means in the single accumulation pension fund for benefit of workers borrowed at works with harmful working conditions which professions are provided by the list;

9) the agent on payment of compulsory professional pension contributions (further - the agent) - physical person or legal entity, including the foreign legal entity performing activities in the Republic of Kazakhstan through the permanent organization, branches, representations of foreign legal entities estimating and listing compulsory professional pension contributions in the single accumulation pension fund according to the procedure, determined by the legislation of the Republic of Kazakhstan;

10) certification of production facilities under the terms of work - activities for assessment of production facilities (shops, sites, workplaces, and also other, separate divisions of the employers performing productive activity) for the purpose of determination of security status, harm, weight, intensity of the works performed on them, occupational health and determination of compliance of conditions of the production circle to standard rates in the field of safety and labor protection.

Chapter 2. Procedure of compulsory professional pension contributions

3. Compulsory professional pension contributions are performed by agents at the expense of own means for benefit of workers.

4. The rate of compulsory professional pension contributions is established according to Item 1 of article 250 of the Social code.

5. Agents monthly perform payment of compulsory professional pension contributions.

6. When implementing compulsory professional pension contributions all monthly income of the worker provided in the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" is considered (further - the Tax code).

7. When implementing compulsory professional pension contributions the following payment types, specified in are not considered:

1) Item 2 of article 319 of the Tax Code;

2) Item 1 of article 341 of the Tax Code.

Expenses on payment of compulsory professional pension contributions belong to the salary fund of the agent.

8. Transfer of compulsory professional pension contributions, including debts, is made on the bank account of the State corporation with indication of the codes of purpose of payment determined according to the resolution of Board of National Bank of the Republic of Kazakhstan of August 31, 2016 No. 203 "About approval of Rules of application of codes of sectors of economy and purpose of payment" (it is registered in the Register of state registration of regulatory legal acts for No. 14365).

9. The amounts of compulsory professional pension contributions which arrived into the account of the State corporation within three working days are listed in the single accumulation pension fund by electronic payment orders of the MT-100 format.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info