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
(In edition of the Orders of the Government of the Republic of Kazakhstan of 27.03.2024 No. 228, 16.09.2024 No. 749 (see terms of entry into force), 08.11.2024 No. 945 (see terms of entry into force), 18.08.2025 No. 636, 07.11.2025 No. 939)
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.
Prime Minister of the Republic of Kazakhstan
A. Smailov
Approved by the Order of the Government of the Republic of Kazakhstan of July 3, 2023 No. 540
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:
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