ALIN Legislative News
From Institute
of Legislation and Legal Information
of the
Republic of Kazakhstan
Kazakhstan has approved new rules for the transfer of mandatory pension
contributions to the UAPF
The
Government decree of July 3, 2023 approved the Rules and Deadlines for
Calculating (accrual) and Transferring mandatory employer pension contributions
to the Unified Accumulative Pension Fund and collecting them.
The
new edition of the rules was developed in connection with the entry into force
of the Social Code.
Thus,
the mandatory pension contributions of the employer (OPVR) payable to the UAPF
will be calculated from January 1, 2024 by applying the rate established by
Article 251 of the Social Code:
from
January 1, 2024 - in the amount of 1.5%;
from
January 1, 2025 - in the amount of 2.5%;
from
January 1 , 2026 - in the amount of 3.5%;
from
January 1 , 2027 - in the amount of 4.5%;
from
January 1, 2028 - in the amount of 5%.
At
the same time, the monthly income accepted for calculating the employer's
mandatory pension contributions must be at least the minimum wage and must not
exceed 50 times the minimum wage established for the corresponding fiscal year
by the law on the republican budget.
The
objects of calculation of mandatory pension contributions of the employer are:
for
legal entities – the monthly income of employees, persons with other paid work
(elected, appointed or approved), accepted for the calculation of mandatory
pension contributions of the employer;
for
persons engaged in private practice, as well as individual entrepreneurs using
the labor of employees – the monthly income of employees and persons with other
paid work (elected, appointed or approved), accepted for the calculation of
mandatory pension contributions of the employer;
for
the Ministry of Foreign Affairs of the Republic of Kazakhstan regarding the
personnel of the diplomatic service working in foreign institutions of the
Republic of Kazakhstan:
-
employees of the diplomatic service – 100% of the salary in accordance with the
unified system of remuneration on the basis of distribution with fixed monetary
payments;
-
employees of the diplomatic service – 100% of the salary in accordance with the
unified system of remuneration based on the distribution of the equivalent
position of the staff of the diplomatic service of the Ministry of Foreign
Affairs with established monetary payments.
At
the same time, for persons engaged in private practice, as well as individual
entrepreneurs – the calculation of mandatory pension contributions of the
employer in their favor, which is carried out from the income they receive.
The
employer's calculated mandatory pension contributions are transferred to the
State Corporation no later than the 25th day of the month following the month
of income payment.
For
payers applying special tax regimes, the employer's calculated mandatory
pension contributions are transferred within the time period provided for by
the tax legislation of the Republic of Kazakhstan.
The
transfer of mandatory pension contributions of the employer is carried out by
agents through banks to the State Corporation for subsequent transfer to
conditional pension accounts in the UAPF.
The
employer's mandatory pension contributions are transferred by a payment order
in the MT-102 format with a list of individuals attached.
The
new rules will come into effect on January 1, 2024.
Author:
L. Chernenko.
Topic:
New rules for the transfer of mandatory pension contributions to the UAPF
(pension fund)
Jurisdiction:
The Republic of Kazakhstan
Date:
July 10, 2023