ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of July 3, 2023 No. 540

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 the subitem 7) 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 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 July 3, 2023 No. 540

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 the subitem 7) of article 11 of the Social code of the Republic of Kazakhstan (further - the Social code) and determine procedure and terms of calculation (charge) and transfer of compulsory pension contributions of the employer in the single accumulation pension fund and penalties by them.

2. For the purposes of 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 (further - ENPF) - the legal entity performing activities for attraction of pension contributions and retirement benefits, and also other functions determined by the Social code;

3) compulsory pension contributions of the employer - the money transferred by agents at the expense of own funds into the conditional retirement account according to the procedure, established by the legislation of the Republic of Kazakhstan;

4) the agent on payment of compulsory pension contributions of the employer (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 pension contributions of the employer in the single accumulation pension fund according to the procedure, determined by the legislation of the Republic of Kazakhstan.

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, and also persons having other paid work (the elite appointed or approved).

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 mistakenly transferred amounts, 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 public archival institutions in the location of the agent.

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

6. The agents, persons having other paid work (the elite appointed or approved) 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, stipulated in Item 1 article 251 of the Social code, 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, persons having other paid work (the elite appointed or approved) 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 the hired employees and persons having other paid work (the elite appointed or approved), accepted for calculation of compulsory pension contributions of the employer;

3) for the Ministry of Foreign Affairs of the Republic of Kazakhstan (further - the MFA) regarding the personnel of diplomatic service working in foreign institutions of the Republic of Kazakhstan:

staff of diplomatic service - the 100 percentage size of salary, according to single system of compensation based on distribution with the established money payments;

employees of diplomatic service - the 100 percentage size of salary, according to single system of compensation based on distribution on the equated position of personnel of diplomatic service MFA with the established money payments;

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 2 articles 251 of the Social code.

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, stipulated in Item 1 article 251 of the Social code to the minimum size of the salary established for the corresponding financial year by the law on the republican budget.

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);

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