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ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of October 18, 2013 No. 1116

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

(The last edition from 08-05-2019)

According to the subitem 3) of article 6 of the Law of the Republic of Kazakhstan of June 21, 2013 "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, deduction (charge) and transfers of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them (further - Rules).

2. Suspend Item 43 of Rules till January 1, 2014. During suspension the specified Item is effective in the following edition:

"43. According to the order of tax authorities if the agent did not provide lists of investors of the single accumulation pension fund for benefit of which the debt on compulsory pension contributions is collected, and in the presence of debt on compulsory pension contributions, the banks and the organizations performing separate types of banking activities stop all account transactions on bank accounts of agents and perform the instructions concerning transfer of compulsory pension contributions, social assignments and tax debt according to the procedure, established by the legislation of the Republic of Kazakhstan.".

3. Recognize invalid some decisions of the Government of the Republic of Kazakhstan according to appendix to this resolution.

4. This resolution becomes effective after ten calendar days from the date of official publication, except for Item parts two 3, of Item 7, of Section 4 of Rules which become effective since January 1, 2014.

Prime Minister of the Republic of Kazakhstan

S. Akhmetov

Approved by the Order of the Government of the Republic of Kazakhstan of October 18, 2013 No. 1116

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

Chapter 1. General provisions

1. These rules and terms of calculation, deduction (charge) and transfers of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them (further – Rules) are developed according to the subitem 3) of Item 1 of article 18 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), article 26 of the Law of the Republic of Kazakhstan of April 25, 2003 "About compulsory social insurance", the subitem 3) of article 6 of the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan" (further – the Law) and determine procedure and terms of calculation, deduction (charge) and transfer by agents on payment of compulsory pension contributions, compulsory professional pension contributions (further – agents) compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund (further – ENPF) and penalties on them.

2. The legal entities, 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. Agents monthly estimate and hold compulsory pension contributions from the income paid to workers and also the income of the physical persons which signed the agreement of civil nature and list them in ENPF.

The agents using work of workers whose 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 investors of compulsory professional pension contributions at the expense of own means perform compulsory professional pension contributions monthly from the income paid to workers assess and list compulsory professional pension contributions in ENPF.

Persons who are engaged in private practice and also individual entrepreneurs estimate compulsory pension contributions for every month of tax period and list them in ENPF in own favor.

Country or farms estimate compulsory pension contributions for every month of tax period and list them in ENPF for benefit of the full age member (participant) and Chapter country or farm. Compulsory pension contributions for benefit of full age members (participants) country or farm are subject to calculation and payment since the beginning of the calendar year following after year of achievement of age of majority by them.

Monthly calculation and deduction of compulsory pension contributions from social payments on cases of disability and (or) loss of work, loss of the income in connection with pregnancy, childbirth, adoption (adoption) of newborn child(children), in connection with child care of age of one year on reaching it from the State Social Insurance Fund, and also compulsory pension contributions subsidized at the expense of budgetary funds are performed by The Government for Citizens State corporation (further – the State corporation) according to the single list of the physical persons which signed the pension provision agreement at the expense of compulsory pension contributions, compulsory professional pension contributions (further – the single list of physical persons).

Compulsory pension contributions for the citizens specified in subitems 1-1), 2), 3) of Item 2 of article 39 of the Law are subject to payment in the amount of 10 percent from the gained income, but at least 10 percent from the minimum size of the salary established for the corresponding financial year by the law on the republican budget and it is not higher than 10 percent of 50-fold minimum size of the salary established for the corresponding financial year by the law on the republican budget by fee cash in the banks and (or) the organizations performing separate types of banking activities for their subsequent transfer to the individual retirement account in ENPF.

Agents monthly estimate and hold compulsory pension contributions in ENPF from the income of persons having disability of the first and second groups if disability is established is termless, according to the statement of the investor according to appendix 1 to these rules.

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