Document from CIS Legislation database © 2003-2025 SojuzPravoInform LLC

The document ceased to be valid since  July 1, 2023 according to Item 3 of the Order of the Government of the Republic of Kazakhstan of June 30, 2023 No. 528

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 26, 2014 No. 255

About approval of Rules of implementation of compulsory professional pension contributions

(as amended on 08-05-2019)

According to subitem 6-1) 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 of implementation of compulsory professional pension contributions.

2. Declare invalid the order of the Government of the Republic of Kazakhstan of August 26, 2013 No. 849 "About approval of Rules of determination of the monthly income of the worker accepted for calculation of compulsory professional pension contributions" (SAPP of the Republic of Kazakhstan, 2013, No. 50, the Art. 693).

3. This resolution becomes effective since March 1, 2014 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

S. Akhmetov

Approved by the Order of the Government of the Republic of Kazakhstan of March 26, 2014 No. 255

Rules of implementation of compulsory professional pension contributions

1. General provisions

1. These rules of implementation of compulsory professional pension contributions (further - Rules) are developed according to subitem 6-1) of article 6 of the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan" 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", and also 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;

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, professions of workers;

4) authorized state body on work – the central executive body performing management and cross-industry coordination in the sphere of employment relationships according to the legislation of the Republic of Kazakhstan;

5) harmful (especially harmful) working conditions – working conditions under which impact of certain production factors leads to decrease in working capacity or disease of the worker or negative influence on health of its posterity;

6) 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 (especially harmful) working conditions which professions are provided by the list of productions, works, professions of workers;

7) the pension provision agreement at the expense of compulsory professional pension contributions – the agreement of accession which conditions are accepted by the agent on payment (receiver) precisely by accession to the offered agreement in general;

8) the agent on payment of compulsory professional pension contributions (further - the agent) - the employer performing at the expense of the own means for benefit of workers borrowed at works with harmful working conditions, compulsory professional pension contributions;

9) 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.

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 article 26 of the Law of the Republic of Kazakhstan "About provision of pensions in the Republic of Kazakhstan".

5. Implementation of compulsory professional pension contributions is made in the single accumulation pension fund according to the single list of the physical persons which signed the pension provision agreement at the expense of compulsory professional pension contributions.

6. The agreement is signed between the single accumulation pension fund, the agent and the worker according to Pension rules of the single accumulation pension fund.

7. Agents monthly perform compulsory professional pension contributions from the income accepted for calculation of compulsory professional pension contributions proceeding from the amount of imputed income of the worker in month.

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

9. 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, except for the income determined by part two of this subitem.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.