ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of June 30, 2023 No. 525

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

According to the subitem 6) 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, deduction (charge) and transfers of compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund and penalties on them.

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. 525

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 6) of article 11 of the Social code of the Republic of Kazakhstan (further - the Social code) and determine procedure and terms of calculation, deduction (charge) and transfer of compulsory pension contributions, compulsory professional pension contributions 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;

2-1) operator of Internet platform (further - the operator) - the individual entrepreneur or the legal entity rendering with use of Internet platform of service in provision technical, organizational (including services with involvement of the third parties for rendering works or services), information and other opportunities using information technologies and systems for establishment of contacts and the conclusion of transactions on rendering services and to performance of works between the contractors and customers registered on Internet platform;

3) the agent on payment of compulsory pension contributions, 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, holding (charging) and listing compulsory pension contributions, compulsory professional pension contributions in the single accumulation pension fund according to the procedure, determined by the legislation of the Republic of Kazakhstan.

As the agent on payment of compulsory pension contributions for the physical persons gaining income under agreements of civil nature which subject is performance of works (rendering services) the tax agents determined by the tax legislation of the Republic of Kazakhstan are considered (further - tax agents).

As the agent on payment of compulsory pension contributions for the physical persons performing activities for rendering services or performance of works with use of the Internet platforms and (or) mobile applications of platform employment specified in the subitem 8) to part one of article 243 of the Social code the operator is considered.

4) the Physical persons applying special tax regime for self-employed - persons specified in article 101-1 of the Social code.

3. 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).

4. 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 agents on payment of compulsory professional pension contributions at the expense of own means perform compulsory professional pension contributions with the approved order of the Minister of Labour and Social Protection of the population of the Republic of Kazakhstan of May 24, 2023 as No. 170 (it is registered in the register of state registration of regulatory legal acts for No. 32568), monthly from the income of the worker assess and list compulsory professional pension contributions in ENPF.

Persons who are engaged in private practice, the physical persons applying special tax regime for self-employed, specified in article 101-1 of the Social code and also individual entrepreneurs estimate compulsory pension contributions for every month of tax period and list them in ENPF in own favor.

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