Rules for mandatory employer pension contributions

Official source: Adilet / https://adilet.zan.kz/rus/docs/P2300000540 The relevance of the editorial office has been verified: 2026-06-21.

Note FROM! Effective from 01/01/2024.

In accordance with subparagraph 7) Article 11 of the Social Code of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan DECIDES:

Approve the attached Rules and the terms of calculation (accrual) and transfer of mandatory pension contributions of the employer to the unified pension savings fund and collections on them.
This resolution comes into force on January 1, 2024 and is subject to official publication.

Prime Minister Republic of Kazakhstan

A. Smailov

Approved Government resolution Republic of Kazakhstan dated July 3, 2023 No. 540

Rules and terms of calculation (accrual) and transfer of mandatory pension contributions of the employer to the unified accumulative pension fund and collections on them

Chapter 1. General provisions

These Rules and the terms of calculation (accrual) and transfer of mandatory pension contributions of the employer to the unified accumulative pension fund and penalties for them (hereinafter referred to as the Rules) are developed in accordance with subparagraph 7) Article 11 of the Social Code of the Republic of Kazakhstan (hereinafter referred to as the Social Code Code) and determine the procedure and timing of calculation (accrual) and transfer of mandatory pension contributions of the employer to the unified pension savings fund and collections on them.
For the purposes of these Rules, the following concepts are used:

State Corporation “Government for Citizens” (hereinafter referred to as the State Corporation) is a legal entity created by a decision of the Government of the Republic of Kazakhstan to provide public services in accordance with the legislation of the Republic of Kazakhstan, organize work on accepting applications for the provision of public services and issuing their results to the service recipient on the “one window” principle, ensuring the provision of public services in electronic form;
unified accumulative pension fund (hereinafter referred to as the UAPF) - a legal entity that carries out activities to attract pension contributions and pension payments, as well as other functions defined by the Social Code;
mandatory pension contributions of the employer - money transferred by agents at the expense of their own funds to a conditional pension account in the manner established by the legislation of the Republic of Kazakhstan;
agent for payment of compulsory pension contributions of the employer (hereinafter referred to as the agent) - an individual or legal entity, including a foreign legal entity operating in the Republic of Kazakhstan through a permanent establishment, branches, representative offices of foreign legal entities, calculating and transferring compulsory pension contributions of the employer to the unified accumulative pension fund in the manner determined by the legislation of the Republic of Kazakhstan.

As an agent for the payment of mandatory employer pension contributions for the persons specified in subparagraph 7) of part one of Article 243 of the Social Code, the operator of the Internet platform defined by subparagraph 1) paragraph 2 of Article 102 of the Social Code;

operator of the Internet platform (hereinafter referred to as the operator) - an individual entrepreneur or legal entity providing, using the Internet platform, services for the provision of technical, organizational (including services involving third parties to provide work or services), information and other capabilities using information technologies and systems for establishing contacts and concluding transactions for the provision of services and performance of work between performers and customers registered on the Internet platform.

Footnote. Clause 2 as amended by the resolutions of the Government of the Republic of Kazakhstan dated March 27, 2024 No. 228 (shall be brought into force upon the expiration of ten calendar days after the day of its first official publication); dated 09/16/2024 No. 749 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication); dated 08.11.2024 No. 945 (takes effect from 01.01.2026).

Mandatory pension contributions of the employer, subject to payment to the UAPF, are made at the expense of the agent’s own funds, as well as persons with other paid work (elected, appointed or approved).
Agents calculate the employer’s mandatory pension contributions on a monthly basis based on the employee’s accrued monthly income.
Legal entities-agents store, in accordance with the procedure established by law, information about calculated (accrued) and transferred mandatory pension contributions of the employer, including the return of erroneously transferred amounts, on electronic or paper media.

Upon liquidation of a legal entity-agent, documents on the calculation (accrual) and transfer of mandatory pension contributions of the employer are transferred to state archival institutions at the location of the agent.

Chapter 2. Procedure for calculating (accruing) mandatory pension contributions of the employer

Agents, persons who have other paid work (elected, appointed or approved), timely calculate, accrue and pay at their own expense the employer’s mandatory pension contributions to the UAPF.

The employer's mandatory pension contributions payable to the UAPF are calculated by applying the rate established by clause 1 of Article 251 of the Social Code to the amount of income accepted for calculating the employer's mandatory pension contributions.

The objects of calculation of compulsory 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 calculating the employer’s mandatory pension contributions;
for persons engaged in private practice, as well as individual entrepreneurs using the labor of hired workers - the monthly income of hired workers and persons with other paid work (elected, appointed or approved), accepted for calculating the employer’s mandatory pension contributions;
for the Ministry of Foreign Affairs of the Republic of Kazakhstan (hereinafter referred to as the MFA) in terms of diplomatic service personnel working in foreign institutions of the Republic of Kazakhstan:

diplomatic service employees - 100 percent of the salary, in accordance with the unified remuneration system based on distribution with established monetary payments;

employees of the diplomatic service - 100 percent of the salary, in accordance with the unified remuneration system based on the distribution of personnel of the diplomatic service of the Ministry of Foreign Affairs to equivalent positions with established monetary payments;

for persons engaged in private practice, as well as individual entrepreneurs - calculation of the employer’s mandatory pension contributions in their favor, which is carried out from the income they receive.

At the same time, the income received for persons engaged in private practice, as well as individual entrepreneurs for the purposes of calculating mandatory pension contributions of the employer is the amount determined by them independently within the limits established by clause 2 of Article 251 of the Social Code.

In the absence of income, persons engaged in private practice, as well as individual entrepreneurs, have the right to pay mandatory employer pension contributions to the Unified Pension Fund, calculated by applying the rate established by clause 1 of Article 251 of the Social Code to the minimum wage established for the corresponding financial year by the law on republican budget.

for operators paying mandatory pension contributions from employers for performers who are individual entrepreneurs applying a special tax regime using a special mobile application - income received by the performers.

Income accepted for calculating the employer's mandatory pension contributions is understood as income received by performers who are individual entrepreneurs applying a special tax regime using a special mobile application for services rendered or work performed.

In this case, the income accepted for calculating the employer’s mandatory pension contributions per month should not exceed 50 times the minimum wage established for the corresponding financial year by the law on the republican budget.

Footnote. Clause 6 as amended by the resolutions of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (shall be brought into force upon the expiration of ten calendar days after the day of its first official publication); dated 08.11.2024 No. 945 (takes effect from 01.01.2026).

When making mandatory pension contributions by the employer, the following types of payments and income are not taken into account:

specified in Article 365 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code);
specified in Articles 382 and 435 of the Tax Code;
to which, in accordance with Articles 400, 429, 430, 431, 432, 433, 434, 435 and 436 of the Tax Code reduces the income of an individual subject to taxation at the source of payment, with the exception of those established by subparagraphs 3) and 8) Article 429, subparagraph 13) Article 432, subparagraph 4) Article 436 of the Tax Code, as well as subparagraph 14) paragraph 1 of Article 400 and subparagraph 3) Article 435 of the Tax Code (regarding lost earnings (income);
received in kind or in the form of material benefit by persons with disabilities and other persons specified in subparagraphs 1) and 2) of paragraph 1 of the article 404 of the Tax Code.

Footnote. Clause 7 – as amended by the Decree of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (takes effect from 01.01.2026).

Chapter 3. Procedure and terms for transferring mandatory pension contributions of the employer to the UAPF

The transfer of compulsory pension contributions of the employer to the UAPF is made by the agent through non-cash payments, unless otherwise provided by part two of this paragraph.

Persons engaged in private practice, individual entrepreneurs who do not have accounts in banks and organizations carrying out certain types of banking operations (hereinafter referred to as banks), make mandatory employer pension contributions to the UAPF in cash to the bank for their subsequent transfer in the manner specified in paragraph 10 of these Rules.

Payment of mandatory employer pension contributions in cash or non-cash through banks is carried out in the manner prescribed by the Law of the Republic of Kazakhstan “On Payments and Payment Systems”.

The calculated mandatory pension contributions of the employer are transferred to the State Corporation no later than the 25th day of the month following the month of payment of income.

For payers applying special tax regimes, the calculated mandatory pension contributions of the employer are transferred within the period provided for by the tax legislation of the Republic of Kazakhstan.

For operators for performers who are individual entrepreneurs applying a special tax regime using a special mobile application, mandatory employer pension contributions are transferred no later than the 25th day of the month following the month of payment of income.

Footnote. Clause 9 as amended by the Decree of the Government of the Republic of Kazakhstan dated 08.11.2024 No. 945 (takes effect from 01.01.2026).

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.

Mandatory pension contributions of the employer are transferred by a consolidated payment order for each month separately in the manner determined by the Rules for non-cash payments and (or) money transfers on the territory of the Republic of Kazakhstan, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 No. 208 (registered in register of state registration of normative legal acts No. 107861) (hereinafter - the Rules for making non-cash payments), message formats approved by the operator or operational center of payment systems, as well as indicating in payment documents the details of the State Corporation and individuals in whose favor contributions are transferred (individual identification number (hereinafter - IIN), last name, first name, patronymic (if any), amount of contributions and period (month and year in format "MMYYYY"), for which fees are paid.

In case of untimely transfer by agents of the employer's mandatory pension contributions, the transfer is made for each month separately with the formation of a consolidated payment order in the manner established by the first paragraph of this paragraph of these Rules.

Footnote. Clause 10 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

Persons engaged in private practice, as well as individual entrepreneurs, transferring the amounts of mandatory pension contributions of the employer in their favor and in favor of persons for whom the employer’s mandatory pension contributions are made, form consolidated payment documents indicating the details of the State Corporation and individuals in the manner established in paragraph 10 of these Rules.

Footnote. Clause 11 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

The amounts of compulsory pension contributions of the employer received to the account of the State Corporation are transferred to the UAPF within 3 (three) working days by electronic payment orders in the manner determined by the Rules for making non-cash payments, message formats approved by the operator or operational center of payment systems.

Information on individuals in whose favor the employer's mandatory pension contributions are transferred in accordance with the payment orders specified in part one of this paragraph is sent by the State Corporation to the UAPF in the manner established by the agreement concluded between the UAPF and the State Corporation (hereinafter referred to as the agreement).

Footnote. Clause 12 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

In cases where there is no IIN of the employee specified in the consolidated payment order, and (or) the agent makes mistakes in the details of the individual, the amounts of the employer’s mandatory pension contributions are returned by the State Corporation within 3 (three) working days to the agent’s account, indicating the reason for the return.

Footnote. Clause 13 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

An individual, having discovered the absence of certain amounts of paid mandatory pension contributions of the employer and (or) penalties when receiving pension payments or information about the amounts of pension savings in a conditional pension account, orally notifies the agent, including the accounting department, about the discovery of errors and providing him with copies of payment documents on the transfer of mandatory pension contributions of the employer and (or) penalties to the State Corporation for any time and attaches a payment document with information on to this depositor (last name, first name, patronymic (if any), amount of contributions and period (month and year in the "MMYYYY" format) to obtain the relevant information and take measures to correct errors.

Footnote. Clause 14 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

In cases of liquidation of an agent in the manner prescribed by law or the end of the liquidation process, an individual applies to state archival institutions at the location of the agent, and during liquidation proceedings to the liquidation commission, which provide him with certified copies of payment documents. The individual sends the received copies of payment documents with an application to the State Corporation.
In cases where the agent discovers errors or receives an oral message from an individual about the discovery of errors made in the calculation (accrual), transfer of the amounts of the employer’s mandatory pension contributions and (or) penalties, the errors are corrected by the agent by regulating subsequent transfers of the employer’s mandatory pension contributions and (or) penalties no later than the month following the month in which the error was discovered.

If it is impossible to correct errors by regulating subsequent transfers of the employer's mandatory pension contributions and (or) penalties, the agent applies to the State Corporation with an application for the return of the erroneously transferred employer's mandatory pension contributions and (or) penalties in the form in accordance with Appendix 1 to these Rules. The application for the return of erroneously transferred mandatory pension contributions of the employer and (or) penalties is accompanied by a notarized statement of the individual agreeing to write off the erroneously credited amounts from his conditional pension account in accordance with the form in accordance with Appendix 2 to these Rules.

The application is signed by the chief accountant. If the position of chief accountant is not provided, the application for return is signed by the manager.

If errors are made through the fault of the bank, the bank sends a letter to the State Corporation with a request for the return of the erroneously transferred amounts.

The application for the return of erroneously transferred amounts due to the fault of the bank indicates: name, BIN, IIC, BIC, references of erroneously sent payment documents and the reason for the return. The letter and application are submitted signed by authorized persons of the bank, accompanied by a copy of a document confirming the authority of these persons to sign letters and applications for the return of an erroneous instruction.

Based on documents received from agents and banks for the return of erroneously transferred mandatory employer pension contributions and (or) penalties, the State Corporation, within 5 (five) working days after verifying the receipt of the specified pension contributions and the absence of previously made returns on them, forms an application in electronic form for the return of erroneously credited amounts of the employer's mandatory pension contributions and (or) penalties.

The application electronically indicates the details of the individual: last name, first name, patronymic (if available), IIN, amount of mandatory employer pension contributions and (or) penalties to be returned, reason for the return.

The application is sent electronically to the UAPF in accordance with the agreement.

Footnote. Clause 18 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

The UAPF, having received from the State Corporation an application in electronic form for the return of erroneously credited amounts of mandatory employer pension contributions and (or) penalties, within 5 (five) working days from the date of its receipt, returns the erroneously credited amounts of mandatory employer pension contributions and (or) penalties to the State Corporation indicating the number and date of the application of the State Corporation or sends to the State Corporation a notice of refusal to return for the reasons specified in agreement concluded between UAPF and the State Corporation.

Footnote. Clause 19 – as amended by the Decree of the Government of the Republic of Kazakhstan dated November 8, 2024 No. 945 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

The return to the UAPF of erroneously credited amounts of the employer's mandatory pension contributions and (or) penalties is made by a consolidated payment order indicating the details of individuals to the bank account of the State Corporation at the nominal amount of the employer's compulsory pension contributions and (or) penalties actually paid to the UAPF, specified in the application of the State Corporation, in electronic form.

Footnote. Clause 20 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

The state corporation, within 3 (three) working days from the date of receipt from the UAPF of erroneously credited amounts of mandatory employer pension contributions and (or) penalties, transfers them by a consolidated payment order indicating the details of individuals specified in the agent’s application.

Footnote. Clause 21 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

From the date of receipt from the State Corporation of the erroneously transferred amounts of the employer’s mandatory pension contributions and (or) penalties, the bank within 3 (three) working days notifies the agent of the return of the employer’s mandatory pension contributions and (or) penalties.

Chapter 4. Procedure for debt collection in case of untimely transfer of mandatory pension contributions of the employer

Amounts of compulsory pension contributions of the employer not withheld (not accrued) in a timely manner and (or) not transferred by the agent, subject to the actual payment and receipt by the employee of income, are collected by state revenue authorities or are subject to transfer by agents in favor of employees in whose favor the compulsory pension contributions of the employer are paid, with an accrued penalty in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay (including the day of payment to the State corporation).
Payment of penalties for late accrual and transfer of mandatory employer pension contributions is made by agents to the bank account of the State Corporation indicating the payment purpose code determined by the Rules for the application of economic sector codes and purpose of payments, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31 2016 No. 203 (registered in the Register of State Registration of Normative Legal Acts under No. 14365), for subsequent transfer by the State Corporation to the UAPF.
Payment of penalties for late transfer of compulsory pension contributions of the employer to the UAPF is made by agents through the State Corporation in the manner established by clause 10 of these Rules, indicating the individuals for whom the compulsory pension contributions of the employer were transferred by the agent untimely.

The penalty transferred without specifying individuals is subject to return to the agent; upon subsequent transfer, the amount of the penalty increases taking into account the number of days of delay.

Footnote. Clause 25 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

The UAPF credits the received penalty to conditional pension accounts according to the information received from the State Corporation in the manner established in paragraph 12 of these Rules.

Footnote. Clause 26 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (to come into effect from November 11, 2024).

The state revenue authority, no later than five working days from the date of formation of a debt in the amount of more than 6 times the monthly calculation index established by the law on the republican budget and in force on January 1 of the corresponding financial year, sends to the agent a notification of the amount of debt for mandatory pension contributions of the employer (hereinafter referred to as the notification), subject to transfer to the State Corporation, for subsequent transfer to the UAPF.

The notification form is approved by the authorized body in charge of ensuring the receipt of taxes and other obligatory payments to the budget.

Footnote. Clause 27 as amended by the Decree of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (takes effect from 01.01.2026).

The notice is delivered to the agent personally against signature or in one of the following ways confirming the fact of sending and receipt. In this case, the notice is considered delivered to the taxpayer (tax agent) in the following cases:

by registered mail with acknowledgment of receipt - from the date the agent marks the notification of the postal or other communication organization.

In this case, such notification is delivered by postal or other communications organization no later than 10 (ten) working days from the date of acceptance by the postal or other communications organization.

In the event of a return by a postal or other communications organization of the notice provided for in this paragraph, sent by the state revenue authorities to the agent by registered mail with delivery receipt, the date of delivery of such notice is determined in the manner established by the Tax Code;

electronically:

from the date of delivery of the notice to the “Taxpayer's Account” web application.

This method applies to an agent interacting with state revenue authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic documents and electronic digital signatures;

from the date of delivery of the notification to the user’s personal account on the “electronic government” web portal.

This method applies to an agent registered on the “electronic government” web portal;

through the State Corporation - from the date of its receipt in person.

Footnote. Clause 28 as amended by the Decree of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (takes effect from 01.01.2026).

In case of failure to repay a debt in the amount of more than 6 times the monthly calculation index established by the law on the republican budget and in force on January 1 of the corresponding financial year, for mandatory pension contributions of the employer, the state revenue authority suspends the agent’s expenditure operations on bank accounts and cash desks after ten working days from the date of delivery of the notice to him.

excluded by the Decree of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (takes effect from 01.01.2026).
excluded by the Decree of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (takes effect from 01.01.2026).

By order of state revenue authorities, banks are obliged to suspend debit transactions on agents’ bank accounts, except for:

operations for the payment of taxes and payments to the budget provided for in Article 201 of the Tax Code, customs payments provided for by the legislation of the Republic of Kazakhstan, social payments, penalties accrued for their late payment, as well as fines subject to payment to the budget;

withdrawal of money:

according to executive documents providing for the satisfaction of claims for compensation for harm caused to life and health, as well as claims for the collection of alimony;

according to executive documents providing for the withdrawal of money for settlements with persons working under an employment contract, for the payment of severance pay and wages, payment of remuneration under an author's agreement, the client's obligations to transfer social payments, as well as according to executive documents for recovery to the state revenue;

for the repayment of tax debts, debts on customs payments, taxes and penalties in the manner prescribed by the legislation of the Republic of Kazakhstan, debts on social payments.

The order of the state revenue body to suspend debit transactions on the agent’s bank accounts is issued in a form approved by the authorized state body in charge of ensuring the receipt of taxes and other obligatory payments to the budget, in agreement with the National Bank of the Republic of Kazakhstan.

The suspension of debit transactions at the agent's cash desk applies to all debit transactions of cash at the cash desk, except for transactions on:

delivery of money to a second-tier bank or an organization carrying out certain types of banking operations, for their subsequent transfer to pay taxes and payments to the budget provided for by Article 201 of the Tax Code, customs duties provided for by the legislation of the Republic of Kazakhstan, social payments, penalties accrued for their late payment, as well as fines to be paid into the budget;

the issuance by a second-tier bank or an organization carrying out certain types of banking operations of cash from clients, if an order to suspend cash transactions is issued in relation to a second-tier bank or an organization carrying out certain types of banking operations.

The order of the state revenue authority to suspend cash transactions is subject to unconditional execution by the agent by transferring incoming cash to the State Corporation no later than 1 (one) business day following the day of its receipt.

The form of the order to suspend expenditure transactions at the agent’s cash desk is approved by the authorized body that provides guidance in the field of ensuring the receipt of taxes and other obligatory payments to the budget.

An order to suspend expense transactions at the agent's cash desk is sent and handed to the agent in the ways provided for in paragraph 28 of these Rules for sending and delivering notification of the amount of debt.

Orders of the state revenue body to suspend debit transactions on bank accounts and the agent’s cash desk are canceled by the state revenue body that issued such orders no later than 1 (one) working day following the day of repayment of debt on mandatory pension contributions of the employer.

Footnote. Clause 29 as amended by the Decree of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (takes effect from 01.01.2026).

In case of non-payment of arrears on compulsory pension contributions of the employer, lists of individuals in whose favor the arrears on compulsory pension contributions of the employer are collected are submitted to the state revenue authority that sent the notification:

by an agent classified in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan as a high-risk category - within 5 (five) working days from the date of delivery of the notification to him;
by an agent classified in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan as a medium-risk category - after 15 (fifteen) working days from the date of delivery of the notification to him.

Based on the lists submitted by the agent in accordance with paragraph 30 of these Rules, the state revenue authority collects the amounts of debt on mandatory pension contributions of the employer forcibly from the bank accounts of the agents no later than 5 (five) working days from the date of receipt of the lists.

Collection of debt on mandatory pension contributions of the employer from the bank accounts of agents is carried out on the basis of a collection order of the state revenue authority, issued in the manner determined by the Rules for making non-cash payments.

In cases where there is no or insufficient money in the bank account(s) to satisfy all the requirements for the client, the bank withdraws the client’s money in the order of priority established by the Civil Code of the Republic of Kazakhstan.

If there is no money in the agent’s bank account in national currency, debt collection on mandatory pension contributions of the employer is carried out from the agent’s bank accounts in foreign currency on the basis of collection orders issued in national currency by state revenue authorities.

Footnote. Clause 31 as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (takes effect from November 11, 2024).

The state revenue authority issues collection orders to the bank account(s) of the agent indicating the beneficiary - the State Corporation.
Expenses associated with payment for bank services when paying mandatory pension contributions of the employer without opening a bank account are made at the expense of the agent.
To ensure control over the transfer by agents of compulsory pension contributions of the employer, the payment of penalties in established cases, the return of erroneously credited amounts of compulsory pension contributions of the employer made by the UAPF, the State Corporation submits to the state revenue authorities daily (over the past day) registers of received, as well as returned, erroneously transferred compulsory pension contributions of the employer and electronic payment orders.

A monthly report on the registers of received, returned erroneously transferred amounts of compulsory pension contributions of the employer is submitted by the State Corporation to the state revenue authorities on a monthly basis, no later than the 5th day of the month following the reporting one.

Appendix 1 to the Rules and terms calculations (accruals) and list of mandatory pension contributions employer into one funded pension fund and penalties on it

Form

Agent's application for refund of erroneously transferred amounts

mandatory employer pension contributions and (or) penalties

________________________________________________

State Corporation "Government for Citizens"

Details of the payer (agent) of the employer’s mandatory pension contributions and (or) penalties:

Name _____________________________________________________________

Business Identification Number (BIN) _____________________________________

Bank Identification Code (BIC)____________________________________

Individual identification code (IIC)_______________________________

Details of the payment order in which errors were made,

No. ________ date "___" ____________ 20__ year

Total amount of payment order

_____________________________________ _____________________________________

Details of an individual

_____________________________________ _____________________________________ (Full name (if any), date of birth)

Individual identification number of an individual

_____________________________________ _____________________________________

Amount of contribution to the conditional pension account of an individual

_____________________________________\ ______________________________________

Amount to be refunded

_____________________________________\ ______________________________________

Adjustment with subsequent payments is not possible due to the fact that

_____________________________________\ ______________________________________ (it is incorrect to indicate the reason why a refund is required, for example, the employee was fired indicated payment purpose code, period, bank details of the agent, details individual, non-resident, etc.)

Please make the return using the following details _____________________________________\ ______________________________________ _____________________________________\ ______________________________________ _____________________________________\ ______________________________________ (indicate full details of the enterprise - name, BIN/IIN, all bank details – BIC/IIK) _____________________________________\ ______________________________________ _____________________________________\ ______________________________________ (signature of the manager) (signature of the chief accountant (if available)

________________________________ (date)

Appendix 2 to the Rules and terms calculations (accruals) and list of mandatory pension contributions employer into one funded pension fund and penalties on it

Form

I, _______________________________________________________________________, (last name, first name, patronymic (if any), date of birth) individual identification number ____________________________, hereby I agree to the return of erroneously transferred funds to my conditional pension account mandatory employer pension contributions and (or) penalties in the amount(s) ________________________________________ ________________________________________ (amount in words) ________________________________________ ________________________________________ (If it is necessary to return erroneously credited amounts of mandatory pension employer contributions and (or) penalties for several payment orders amounts, subject to return, are indicated separately for each payment order)

I agree to the collection and processing of my personal data

_______________ ________________ (signature) (date)

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