Rules for calculation and transfer of mandatory pension contributions

Official source: Adilet / https://adilet.zan.kz/rus/docs/P2300000525 The relevance of the editorial office has been verified: 2026-06-21.

Footnote. The title is as amended by the Decree of the Government of the Republic of Kazakhstan dated March 27, 2024 No. 228 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication). Note FROM! Effective from 07/01/2023.

In accordance with subparagraph 6) 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, withholding (accrual) and transfer of mandatory pension contributions, mandatory professional pension contributions to the unified accumulative pension fund and collections on them.
This resolution comes into force on July 1, 2023 and is subject to official publication.

Prime Minister Republic of Kazakhstan

A. Smailov

Approved Government resolution Republic of Kazakhstan dated June 30, 2023 No. 525

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

Chapter 1. General provisions

These Rules and the terms of calculation, withholding (accrual) and transfer of mandatory pension contributions, mandatory professional pension contributions to the unified accumulative pension fund and collections on them (hereinafter referred to as the Rules) are developed in accordance with subparagraph 6) of Article 11 Social Code of the Republic of Kazakhstan (hereinafter referred to as the Social Code) and determine the procedure and terms for calculation, withholding (accrual) and transfer of mandatory pension contributions, mandatory professional pension contributions to the unified accumulative pension fund and penalties on them.

Footnote. Clause 1 - as amended by the Decree of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (enters into force from 01.01.2026).

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;

2-1) 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;

agent for the payment of mandatory pension contributions, mandatory professional pension contributions (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, withholding (accruing) and transferring mandatory pension contributions, mandatory professional pension contributions to a single accumulative pension fund in the manner determined by the legislation of the Republic of Kazakhstan.

Tax agents defined by the tax legislation of the Republic of Kazakhstan (hereinafter referred to as tax agents) are considered as an agent for the payment of mandatory pension contributions for individuals receiving income under civil contracts, the subject of which is the performance of work (provision of services).

The operator is considered as an agent for the payment of mandatory pension contributions for individuals engaged in the provision of services or performance of work using Internet platforms and (or) mobile applications for platform employment specified in subparagraph 8) of part one Article 243 of the Social Code.

Individuals applying a special tax regime for the self-employed are persons specified in Article 101-1 of the Social Code.

Footnote. Clause 2 as amended by the resolutions of the Government of the Republic of Kazakhstan dated March 27, 2024 No. 228 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication); dated 07.11.2025 No. 939 (takes effect from 01.01.2026).

Legal entities, persons engaged in private practice, as well as individual entrepreneurs are subject to registration as agents in the state revenue authorities at their location (residence).
Agents monthly calculate and withhold mandatory pension contributions from income paid to employees, as well as income of individuals who have entered into a civil law agreement, and transfer them to the UAPF.

Agents using the labor of workers whose professions are provided for in the list of productions, works, professions of workers engaged in work with hazardous working conditions, in whose favor agents make mandatory professional pension contributions at their own expense, approved by order of the Minister Labor and social protection of the population of the Republic of Kazakhstan dated May 24, 2023 No. 170 (registered in the register of state registration of normative legal acts No. 32568), monthly mandatory professional pension contributions are calculated and transferred to the UAPF from the employee’s income.

Persons engaged in private practice, individuals applying a special tax regime for the self-employed specified in Article 101-1 of the Social Code, as well as individual entrepreneurs calculate mandatory pension contributions for each month of the tax period and transfer them to the UAPF in their favor.

Peasant or farm enterprises calculate mandatory pension contributions for each month of the tax period and transfer them to the UAPF in favor of the adult member (participant) and the head of the peasant or farm enterprise. Mandatory pension contributions in favor of adult members (participants) of a peasant or farm enterprise are subject to calculation and payment from the beginning of the calendar year following the year they reach adulthood.

Monthly calculation and withholding of mandatory pension contributions from social payments in cases of disability and (or) loss of work, loss of income in connection with pregnancy, childbirth, adoption of a newborn child (children), in connection with caring for a child upon reaching the age of one and a half years from the State Social Insurance Fund, as well as mandatory pension contributions subsidized from budgetary funds, are carried out by the State Corporation in accordance with a unified a list of individuals who have entered into an agreement on pension provision through mandatory pension contributions, mandatory professional pension contributions (hereinafter referred to as the unified list of individuals).

Mandatory pension contributions for citizens specified in subparagraphs 1) and 2) of part one paragraph 2 of Article 248 of the Social Code are payable in the amount of 10 percent of the income received, but not higher than 10 percent of the 50-fold minimum wage established for the corresponding financial year by the law on the republican budget, by making a cash contribution to banks and (or) organizations carrying out certain types of banking operations, for their subsequent transfer to an individual pension account in the UAPF.

Agents monthly calculate and withhold mandatory pension contributions to the UAPF from the income of persons with disabilities of the first and second groups, if the disability is established indefinitely, at the request of the contributor of mandatory pension contributions in accordance with Appendix 1 to these Rules.

Footnote. Clause 4 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 07.11.2025 No. 939 (takes effect from 01.01.2026).

Legal entities-agents store, in accordance with the procedure established by law, information about withheld and transferred compulsory pension contributions, compulsory professional pension contributions, including the return of erroneous payments, on electronic or paper media.

Upon liquidation of a legal entity-agent, documents on the withholding and transfer of mandatory pension contributions, mandatory professional pension contributions are transferred to the State Archive at the location of the agent.

Chapter 2. Procedure and terms for calculation, deduction (accrual) of mandatory pension contributions, mandatory professional pension contributions

Mandatory pension contributions payable to the UAPF are calculated by applying the rate established by Article 249 of the Social Code to the object of calculation of mandatory pension contributions, except for the cases provided for in paragraph 4 of Article 101-1 and paragraph 3 of Article 102-1 of the Social Code, within the time limits provided for in paragraph 10 of these Rules.

At the same time, the maximum total annual income accepted for calculating mandatory pension contributions should not exceed twelve amounts of fifty times the minimum wage established for the corresponding financial year by the law on the republican budget.

The objects of calculation of mandatory pension contributions are:

for legal entities - the monthly income of employees, individuals with whom civil contracts have been concluded, persons who have other paid work (elected, appointed or approved), accepted for the calculation of mandatory pension contributions, which does not exceed fifty times the minimum wage established for the corresponding financial year by the law on the republican budget;
for persons engaged in private practice, as well as individual entrepreneurs using the labor of hired workers - the monthly income of the hired worker, persons with other paid work (elected, appointed or approved), accepted for the calculation of mandatory pension contributions, which does not exceed fifty times the minimum wage established by the law on the republican budget for the corresponding financial year;
for persons engaged in private practice, individuals specified in Article 101-1 of the Social Code, as well as individual entrepreneurs - income received.

At the same time, the income received for persons engaged in private practice, individuals specified in Article 101-1 of the Social Code, as well as individual entrepreneurs for the purposes of calculating mandatory pension contributions is the amount determined by them independently within the limits established by subparagraph 2) paragraph 1 of Article 249 Social Code, but not more than income determined for tax purposes in accordance with the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the Tax Code).

In the absence of income, persons engaged in private practice, as well as individual entrepreneurs, have the right to pay mandatory pension contributions to the UAPF in their favor at the rate of 10 percent of the minimum wage established for the corresponding financial year by the law on the republican budget;

for the State Corporation - social payments in cases of disability, loss of work, loss of income in connection with pregnancy and childbirth, adoption of a newborn child (children) and care for the child when he reaches the age of one and a half years;
for the Ministry of Foreign Affairs of the Republic of Kazakhstan 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 wage system based on the distribution of personnel of the Ministry's diplomatic service to equivalent positions with established monetary payments;

for an insurance organization - insurance payment as compensation for harm associated with loss of earnings (income);
for individuals receiving income under civil law contracts concluded with individuals who are not tax agents - income received under civil law contracts, the subject of which is the performance of work (rendering services);
excluded by the Decree of the Government of the Republic of Kazakhstan dated November 8, 2024 No. 945 (shall be put into effect ten calendar days after the day of its first official publication).
for single payment payers specified in Chapter 94 of the Tax Code, the share of mandatory pension contributions in the single payment rate is:

from January 1, 2023 – 50.0 percent;

from January 1, 2024 – 46.5 percent;

from January 1, 2025 – 42.0 percent;

from January 1, 2026 – 40.3 percent;

from January 1, 2027 – 38.8 percent;

from January 1, 2028 – 38.0 percent.

In this case, the single payment rate applied to the taxable object is:

from January 1, 2023 – 20.0 percent;

from January 1, 2024 – 21.5 percent;

from January 1, 2025 – 23.8 percent;

from January 1, 2026 – 24.8 percent;

from January 1, 2027 – 25.8 percent;

from January 1, 2028 – 26.3 percent.

for operators paying mandatory pension contributions for performers who are individual entrepreneurs applying a special tax regime using a special mobile application - income received by the performers or income accepted for calculating mandatory pension contributions, in the manner determined by subparagraph 2) paragraph 1 of Article 249 of the Social Code.

Income accepted for calculating mandatory pension contributions is understood as income received by an individual entrepreneur, determined by him independently for the payment of social contributions, with the exception of income from which mandatory pension contributions are not paid, but no more than income determined for tax purposes in accordance with the Tax Code.

In this case, the income accepted for calculating 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 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

Mandatory pension contributions to the UAPF are not withheld from payments and income:

specified in Article 365 of the Tax Code, with the exception of persons specified in paragraph nine subparagraph 1) of the article 367 Tax Code;
specified in Articles 382 and 435 of the Tax Code;
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.

Of the social payments specified in subparagraph 4) of Article 436 of the Tax Code, mandatory pension contributions are withheld in accordance with paragraph 1 Article 76, clause 1 Article 117 and clause 3 Article 174 of the Social Code within the time limits provided for in paragraph 10 of these Rules.

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

Accruals of compulsory professional pension contributions payable to the UAPF are carried out by agents at their own expense in favor of workers engaged in work with hazardous working conditions, whose professions are provided for by the list of production, work, professions of workers, approved by order of the Minister of Labor and Social Protection of the population of the Republic of Kazakhstan dated May 24, 2023 No. 170 (registered in the register of state registration of normative legal acts No. 32568), and are calculated by applying the rate established by clause 1 of Article 250 of the Social Code.

Chapter 3. Transfer of mandatory pension contributions, mandatory professional pension contributions to the UAPF

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

Persons engaged in private practice, individuals specified in Article 101-1 of the Social Code, individual entrepreneurs, as well as individuals receiving income under civil contracts, who do not have accounts in banks and organizations carrying out certain types of banking operations (hereinafter referred to as banks), make mandatory pension contributions in cash to the bank for their subsequent transfer in the manner specified in paragraph 9 of these Rules to the UAPF.

Payment of mandatory 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”.

Footnote. Clause 9 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).

Withheld (accrued) mandatory pension contributions, mandatory professional pension contributions are transferred to the State Corporation:

individual entrepreneurs and legal entities (except for the persons specified in subparagraphs 2), 3) and 4) of this paragraph), persons engaged in private practice, from income paid to employees and individuals with whom civil agreements have been concluded - no later than the 25th day of the month following the month of payment of income;
individual entrepreneurs (except for individual entrepreneurs specified in subparagraph 3) of this paragraph), peasant or farm enterprises, persons engaged in private practice, for their own benefit - no later than the 25th day of the month following the reporting month;
individuals applying a special tax regime for the self-employed specified in Articles 101-1 and 102-1 of the Social Code - no later than the 25th day of the month following the month of payment of income for the current month of the calendar year;
by a state corporation - no later than the 15th day of the month following the month of making social payments;
by an insurance organization - no later than the 25th day of the month following the month of making the insurance payment as compensation for damage associated with loss of earnings (income);
persons specified in clause 4 of Article 248 of the Social Code - no later than the 25th day of the month following the month of payment of income, unless otherwise provided by Tax Code;
excluded 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 payment of compulsory pension contributions, compulsory professional pension contributions by citizens of the Republic of Kazakhstan specified in subparagraphs 1) and 2) of part one paragraph 2 of Article 248 of the Social Code, compulsory pension contributions, compulsory professional pension contributions are transferred to the State Corporation no later than the 25th day of the month following the month of receipt of income.

Footnote. Clause 10 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).

Transfer of compulsory pension contributions, including debts, is made to the State Corporation, which transfers compulsory pension contributions to the UAPF in accordance with a unified list of individuals.
From the date of receipt to the account of the State Corporation, the amounts of compulsory pension contributions, compulsory professional pension contributions of contributors of compulsory pension contributions, individuals for whom compulsory professional pension contributions are transferred, within three working days are transferred to the UAPF by electronic payment orders in the manner determined Rules for the implementation of non-cash payments and (or) money transfers on the territory of the Republic of Kazakhstan, approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 No. 208 (registered in the register of state registration of normative legal acts No. 107861) (hereinafter referred to as the Implementation Rules non-cash payments), message formats approved by the operator or operational center of payment systems.

Information on individuals in whose favor mandatory pension contributions, mandatory professional 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).

The state corporation, within three working days, returns mandatory pension contributions, mandatory professional pension contributions, indicating the reason for the return to the agent’s account for the contributor of mandatory pension contributions, an individual for whom mandatory professional pension contributions were transferred, in whose details there were errors, as well as for persons exempt from paying mandatory pension contributions, mandatory professional pension contributions to the unified accumulative pension fund, specified in clauses 3 and 5 of Article 248 of the Social Code.

The state corporation daily submits to the UAPF a statement for the previous business day on payments made (the amount and number of contributors of mandatory pension contributions, individuals for whom mandatory professional pension contributions are transferred).

Footnote. Clause 12 - as amended by the resolution of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (order of enforcement seeclause 2); as amended by the Decree of the Government of the Republic of Kazakhstan dated November 8, 2024 No. 945 (shall be brought into force ten calendar days after the day of its first official publication); dated 07.11.2025 No. 939 (takes effect from 01.01.2026).

Payment of mandatory pension contributions, mandatory professional pension contributions is carried out by an agent in cash or by bank transfer through second-tier banks and organizations carrying out certain types of banking operations to the bank account of the State Corporation, taking into account the requirements of the Law of the Republic of Kazakhstan “On payments and payment systems”, in this case the transfer of contributions is made for each month separately with the formation of a consolidated payment order in the manner determined by the Rules for making non-cash payments, message formats approved by the operator or operational center of payment systems, as well as indicating in the payment documents the details of the State Corporation and individuals in whose favor the contributions are transferred (individual identification number (hereinafter referred to as IIN), last name, first name, patronymic (if any), amount of contributions and period (month and year in the format "MMYYYY"), for which fees are paid).

In case of untimely transfer by agents of mandatory pension contributions, mandatory professional 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.

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).

Persons engaged in private practice, individual entrepreneurs, as well as citizens of the Republic of Kazakhstan specified in subparagraphs 1) and 2) of part one paragraph 2 of Article 248 of the Social Code, when transferring (depositing in cash) the amount of mandatory pension contributions in their favor and withheld from the income of their employees and individuals with whom civil agreements have been concluded, the subject of which is the provision of services (work), indicate in payment documents the details of the State Corporation, details and information about themselves, employees and individuals who have entered into a civil agreement in the manner prescribed by paragraph 13 of these Rules.

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).

Banks transfer the amounts of mandatory pension contributions, mandatory professional pension contributions to the State Corporation on the day these amounts are written off from the bank accounts of agents.

When making mandatory pension contributions, mandatory professional pension contributions in cash to bank cash desks, the transfer of the amounts of instructions for payment or transfer of money is made no later than the next business day from the day the cash was deposited.

Transfers by banks of money to the State Corporation are carried out by consolidated payment orders in electronic form in the manner determined by the Rules for Non-cash Payments, message formats approved by the operator or operational center of payment systems.

An agent with more than fifty employees, in addition to fulfilling the requirements of paragraph 14 of these Rules, submits to the bank a consolidated payment order on electronic media in the format established by paragraph 13 of these Rules.

Footnote. Clause 15 - as amended by the resolution of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (order of enforcement see clause 2).

If there is a debt on mandatory pension contributions, mandatory professional pension contributions to a person who has reached the retirement age established by clause 1 of Article 207 of the Social Code, this debt is subject to payment by the agent by transferring money to his bank account.

16-1. Actions of individuals for whom compulsory professional pension contributions are transferred, agents, the State Corporation, bank and UAPF in case of detection of errors in the transfer of compulsory professional pension contributions, as well as payment of penalties and debt collection in case of untimely transfer of compulsory professional pension contributions to UAPF are carried out in the manner and within the time limits provided for in paragraph 1 and 2 of this chapter for transferring mandatory pension contributions to the UAPF.

Footnote. Chapter 3 is supplemented by paragraph 16-1 in accordance with the resolution of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

Paragraph 1. Actions of contributors of mandatory pension contributions, agents and UAPF in case of detection of errors when transferring mandatory pension contributions

The investor of mandatory pension contributions, having discovered the absence of certain amounts of paid mandatory pension contributions and (or) penalties, upon receiving pension payments or information about the amounts of pension savings in individual pension accounts, sends a written statement to the agent about the discovery of errors and providing him with copies of payment documents on the transfer of mandatory pension contributions (or) penalties to the UAPF or the State Corporation for any time and attaches a payment document with information on this depositor (last name, first name, patronymic (if any), amount of contributions and period (month and year in the "MMYYYY" format) to obtain relevant information and take measures to correct errors.

Footnote. Clause 17 - 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 and the end of the liquidation process, the depositor of mandatory pension contributions applies to the 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 depositor of mandatory pension contributions sends the received copies of payment documents with an application to the State Corporation.

Footnote. Clause 18 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

If errors are detected in the details of the depositor of mandatory pension contributions made when transferring mandatory pension contributions, and (or) penalties, the depositor of mandatory pension contributions applies to the State Corporation with an application to correct the errors. The application is accompanied by a confirmation certificate issued by the agent in accordance with Appendix 2 to these Rules, within three working days from the date of application by the depositor of mandatory pension contributions or a copy of an identity document confirming the changes that have occurred in the details of the depositor of mandatory pension contributions contributions.

When transferring mandatory pension contributions without using a bank account, instead of a confirmation certificate, copies of receipts-notices confirming the deposit of cash towards payment of mandatory pension contributions are attached.

Based on the submitted documents, the state corporation fills out an electronic application to the UAPF to make changes to the details of the contributor of mandatory pension contributions specified in the agreement on pension provision through mandatory pension contributions and the individual pension account of the contributor of mandatory pension contributions, with an electronic copy of the application of the contributor of mandatory pension contributions attached in the form according to Appendix 3 to these Rules.

In cases where the agent discovers errors or receives a written statement from the contributor of mandatory pension contributions about the discovery of errors made in the calculation, transfer of amounts of mandatory pension contributions and (or) penalties, the errors are corrected by the agent by regulating subsequent transfers of mandatory pension contributions and (or) penalties.

If it is impossible to correct errors by regulating subsequent transfers of mandatory pension contributions and (or) penalties, the agent applies to the State Corporation with an application for the return of erroneously transferred mandatory pension contributions and (or) penalties in the form in accordance with Appendix 4 to these Rules. The application for the return of erroneously transferred compulsory pension contributions and (or) penalties is accompanied by a notarized statement from the contributor of compulsory pension contributions regarding his consent to write off erroneously credited amounts from his individual pension account in the form in accordance with Appendix 5 to these Rules.

The application for the return of erroneously credited amounts of mandatory pension contributions and (or) penalties shall indicate: the name and details of the agent (business identification number (hereinafter - BIN), IIN, bank identification code (hereinafter - BIC), individual identification code (hereinafter - IIC), reason for the return, details of payment documents in which errors were made (number, date and amount), as well as details of the contributor of mandatory pension contributions from whose individual pension account the refund is made, and the individual amounts to be refunded. The application must be signed by the manager and the chief accountant. If the position of chief accountant is not provided, a corresponding note is made in the application for refund.
Based on documents received from agents and banks for the return of erroneously transferred mandatory pension contributions and (or) penalties, the State Corporation, within five working days after verifying the receipt of the specified pension contributions and the absence of previously made refunds, forms an application in electronic form for the return of erroneously credited amounts of mandatory pension contributions and (or) penalties.

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

The application is sent electronically to the UAPF in accordance with the agreement concluded between the UAPF and the State Corporation.

Footnote. Clause 22 as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (shall be enforced 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 pension contributions and (or) penalties, within five working days from the date of its receipt, returns the erroneously credited amounts of mandatory 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 the agreement concluded between the UAPF and the State Corporation.

Footnote. Clause 23 – 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).

In case of errors due to 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.

In the event that regional, cities of republican significance and the capital branches of the State Corporation (hereinafter referred to as the branch of the State Corporation) and the State Corporation discover errors made in the calculation, withholding and transfer of amounts of mandatory pension contributions and (or) penalties from monthly social payments in cases of disability and (or) loss of work, loss of income in connection with pregnancy, childbirth, adoption of a newborn child (children), as well as in connection with caring for a child upon reaching the age of one year from the State Social Insurance Fund, a branch of the State Corporation sends an electronic application to the State Corporation for the return of erroneously transferred mandatory pension contributions and (or) penalties.
The return to the UAPF of erroneously credited amounts of 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 compulsory pension contributions and (or) penalties actually paid to the UAPF, specified in the application of the State Corporation in electronic form.

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 amounts of compulsory pension contributions transferred for the period included in the length of participation when assigning social benefits are not subject to refund.
The amount of mandatory pension contributions is not subject to refund if there is an unfulfilled application to the UAPF for a one-time pension payment in order to improve living conditions and (or) pay for treatment, transfer of pension savings to an insurance organization, as well as if the amount of pension savings in the individual pension account of the investor of mandatory pension contributions is insufficient to fulfill tax obligations for the payment of individual income tax calculated for one-time pension payments in order to improve living conditions and (or) pay for treatment.

The amount of mandatory pension contributions taken into account when calculating the amount of the basic pension payment is not refundable.

Footnote. Clause 28 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

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

Footnote. Clause 29 - 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 erroneously transferred amounts of mandatory pension contributions and (or) penalties, the bank within three working days notifies the agent of the return of mandatory pension contributions and (or) penalties.

Paragraph 2. Payment of penalties and debt collection in case of late transfer of mandatory pension contributions to the UAPF

Amounts of compulsory pension contributions not withheld (not accrued) and (or) not transferred by the agent in a timely manner, subject to the actual payment and receipt of income by the employee, are collected by state revenue authorities or are subject to transfer by the agent in favor of contributors of compulsory pension contributions, persons for whom compulsory professional pension contributions are paid, with an accrued penalty in the amount of 1.25 times the base rate of the National Bank for each day overdue (including the day of payment to the State Corporation).

Agents timely calculate, withhold (accrue) and pay mandatory pension contributions to the UAPF.

Footnote. Clause 31 - as amended by the Decree of the Government of the Republic of Kazakhstan dated September 16, 2024 No. 749 (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

Payment of penalties for untimely deduction (accrual) and transfer of mandatory pension contributions is made by agents to the bank account of the State Corporation indicating payment assignment codes, determined in accordance with the procedure for applying codes of economic sectors and assignment of payments, approved by an act of the board of the National Bank of the Republic of Kazakhstan.
Payment of penalties for late transfer of mandatory pension contributions to the UAPF is made by agents in the manner established by paragraph one of clause 13 of these Rules.

The number of copies of each payment document, as well as the procedure and timing of their transfer, are similar to the conditions established in clause 13 of these Rules for the transfer of mandatory pension contributions.

Footnote. Clause 33 - 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).

34. An agent with more than fifty employees, when paying the penalty, submits to the bank a consolidated payment order indicating the details of individuals on paper and electronic media in the manner prescribed by clause 14 of these Rules.

Footnote. Clause 34 - 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 consolidated payment order indicating the details of individuals contains for each individual the details provided for in paragraph 13 of these Rules when transferring mandatory pension contributions, with the exception of the column “contribution amount”. Instead of the “payment amount” the corresponding “penalty amount” is indicated.

Footnote. Clause 35 - 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).

Banks, upon receipt of payment documents by agents, transfer penalties to the bank account of the State Corporation in the manner determined by the Rules for making non-cash payments, message formats approved by the operator or operational center of payment systems.

Footnote. Clause 36 - 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).

For late transfer of money to the UAPF, the State Corporation pays a penalty in the amount established by the Social Code.

To pay the penalty, the State Corporation, on the basis of the agent’s payment order, generates a payment order in the manner determined by the Rules for Non-cash Payments, message formats approved by the operator or operational center of payment systems.

Information on individuals in whose favor the penalty is transferred in accordance with the payment order specified in part one of this paragraph is sent by the State Corporation to the unified accumulative pension fund in the manner established by the agreement, indicating the details of individuals in the manner established by paragraph 13 of these Rules, and instead of the contribution amount, the corresponding amount of the penalty distributed to each individual is indicated.

Footnote. Clause 37 - 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 the individual pension accounts of contributors of mandatory pension contributions.

Footnote. Clause 38 - 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).

A fine transferred in violation of the requirements of paragraph 37 of these Rules is subject to return to the State Corporation; upon subsequent transfer, the amount of the fine increases by the number of days of delay in submitting the specified list.

Footnote. Clause 39 - 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 about the amount of debt for mandatory pension contributions, mandatory professional pension contributions (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 40 as amended by the resolution of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (shall be enforced from 01.01.2026).

The notice must be delivered to the agent personally against signature or in another way confirming the fact of sending and receipt. In this case, a notice sent in one of the following ways is considered delivered to the agent in the following cases:

by registered mail with notification - from the date the agent noted in the notification of the postal or other communication organization.

In this case, such notification must be delivered by postal or other communications organization no later than 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 notification, the date of delivery of such notice is the date of the tax examination with the involvement of witnesses on the grounds and in the manner established by the Tax Code;

electronically (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 “Taxpayer’s Account” web application or 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.

In case of non-payment of 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, mandatory professional pension contributions, 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 notification 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 and organizations carrying out certain types of banking operations 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 by 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, for the 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 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 40 of these Rules for sending and delivering notification of the amount of debt.

Orders of the state revenue body to suspend expenditure transactions on bank accounts and the agent's cash desk are canceled by the state revenue body that issued such orders no later than one working day following the day of repayment of debt on mandatory pension contributions, mandatory professional pension contributions.

Footnote. Clause 42 as amended by the resolution of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (shall be enforced from 01.01.2026).

In case of non-payment of debt on mandatory pension contributions and compulsory professional pension contributions 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, lists of individuals in whose favor the debt on compulsory pension contributions, compulsory professional pension contributions are collected are submitted by the agent to the state revenue authority within 15 working days from the date of delivery of the notification.

Footnote. Clause 43 - as amended by the Decree of the Government of the Republic of Kazakhstan dated 07.11.2025 No. 939 (enters into force from 01.01.2026).

Based on the lists submitted by the agent in accordance with paragraph 42 of these Rules, the state revenue authority collects the amounts of debt for compulsory pension contributions, compulsory professional pension contributions forcibly from the agents’ bank accounts no later than five working days from the date of receipt of the lists.

Collection of debt on mandatory pension contributions, mandatory professional pension contributions from the bank accounts of agents is carried out on the basis of a collection order of the state revenue authority with the attachment of lists submitted by the agent.

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 compulsory pension contributions and compulsory professional pension contributions 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.

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

The following are presented separately:

registers of received, returned erroneously credited amounts of compulsory pension contributions made by lawyers, private bailiffs, private notaries, professional mediators, as well as individual entrepreneurs, in cash to the bank;
registers of listed mandatory pension contributions withheld from social payments in cases of disability and (or) loss of work, loss of income in connection with pregnancy, childbirth, adoption of a newborn child (children), as well as child care upon reaching the age of one and a half years from the State Social Insurance Fund, taking into account additionally established mandatory pension contributions, subsidized from budgetary funds, to recipients of social payments in case of loss of income in connection with with child care upon reaching the age of one and a half years.

A monthly report on the registers of received and returned erroneously transferred amounts of compulsory pension contributions 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 month.

Appendix 1 to the Rules and terms calculations, deductions (accruals) and transfers mandatory pension mandatory contributions professional pension contributions to a single funded pension fund and collections on it

Mandatory depositor application

pension contributions on withholding mandatory pension contributions

I, ___________________________________________________________________ (Full name (if any), date of birth)

I hereby consent to the withholding of mandatory pension contributions in accordance with subparagraph 2) paragraph 3 of Article 248 of the Social Code

Please consider the following details valid:

IIN (for the period after January 1, 2013) of the year _________________________________

Full name (if available) _______________________________________________

Date of birth ________________________________________________________

I agree to the collection and processing of my personal data necessary for withholding mandatory pension contributions.

________________ __________ (signature) (date)

Appendix 2 to the Rules and terms calculations, deductions (accruals) and transfers mandatory pension mandatory contributions professional pension contributions to a single funded pension fund and collections on it

Help confirmation

_______________________________________________________ confirmed (name of payer)

that when transferring mandatory pension contributions, mandatory professional pension contributions, errors were made in the details of mandatory contributors pension contributions, persons for whom mandatory professional pension contributions in the following payment orders:

Payment order number

Payment order date

Payment order reference

Individual amount of the contributor of compulsory pension contributions, persons for whom compulsory professional pension contributions are transferred

Full name (if any) and date of birth (incorrect details of the contributor of compulsory pension contributions, persons for whom compulsory professional pension contributions are transferred)

Consider valid IIN __________________________________________

Full name (if available) _______________________________________________

Date of birth ________________________________________________________

First director (Full name (if any) (signature)

Chief accountant (Full name (if any) (signature)

Appendix 3 to the Rules and terms calculations, deductions (accruals) and transfers mandatory pension mandatory contributions professional pension contributions to a single funded pension fund and collections on it

Application from the contributor of compulsory pension contributions, persons for whom compulsory professional pension contributions are transferred, to amend the details of the agreement on pension provision at the expense of compulsory pension contributions, compulsory professional pension contributions

I, _______________________________________________________________ (Full name (if any), date of birth) I hereby inform you that when transferring mandatory pension contributions, mandatory professional pension contributions errors were made in my details, namely: ___________________________________ ___________________________________ ___________________________________ ___________________________________ (details in which errors were made are indicated)

Please consider the following details valid:

Social individual code (for the period before January 1, 2013) ______ ___________________________________\ ____________________________________

IIN (for the period after January 1, 2013) ___________________________________ ___________________________________

Full name (if available) __________________________________________ ___________________________________\ ____________________________________

Date of birth ___________________________________________________

I agree to the collection and processing of my personal data necessary for making changes to the details of the pension agreement due to mandatory pension contributions, mandatory professional pension contributions

________________ __________ (signature) (date)

Appendix 4 to the Rules and terms calculations, deductions (accruals) and transfers mandatory pension mandatory contributions professional pension contributions to a single funded pension fund and collections on it

Agent's application for the return of erroneously transferred amounts of mandatory pension contributions, mandatory professional pension contributions and (or) penalties

_________________________________\ __________________________________ "State corporation "Government for citizens" _________________________________\ __________________________________ 1. Details of the payer (agent) of mandatory pension contributions, mandatory professional pension contributions and (or) penalties: Name ______________________________________________________ BIN (for payments after 01/01/2013) __________________________________ Taxpayer registration number (for payments before 01/01/2013) _________________________________\ __________________________________ BIC _______________________________\ ________________________________ IIK _______________________________\ ________________________________ 2. Details of the payment order in which errors were made, No. ________ date "___" ____________ 20__ year Total amount of payment order ___________________________________ 3. Details of the contributor of mandatory pension contributions, persons for whom the payments are made mandatory professional pension contributions, _________________________________\ __________________________________ (Full name (if any), date of birth) Depositor's IIN ______________________________________________________ The amount of the contribution of the contributor to mandatory pension contributions, the persons for whom the payments are made mandatory professional pension contributions. _________________________________\ __________________________________ The amount to be refunded is _________________________________________ 4. Adjustment with subsequent payments is not possible due to the fact that ___________________________________ ___________________________________ (indicate the reason why a refund is required, for example, an employee was fired, the payment purpose codes, period, bank details of the agent are indicated incorrectly, details of the contributor of mandatory pension contributions, persons for whom the payments are made mandatory professional pension contributions, non-resident, etc.) Please make the return using the following details _________________________________\ __________________________________ _________________________________\ __________________________________ (indicate full details of the company, all bank details) _________________________________\ __________________________________ _____________________ ___________________________

(signature of the manager) (signature of the chief accountant) ______________________________ (date)

Appendix 5 to the Rules and terms calculations, deductions (accruals) and transfers mandatory pension mandatory contributions professional pension contributions to a single funded pension fund and collections on it

I, ____________________________________________________________ (Full name (if any), date of birth)

IIN __________________________________________________________

I hereby consent to the return of items incorrectly transferred to my individual pension account of mandatory pension contributions/ mandatory professional pension contributions and (or) penalties in the amount(s) ____________________________________ ____________________________________ (amount in words) ____________________________________ ____________________________________ (If it is necessary to return erroneously credited amounts of mandatory pension contributions, mandatory professional pension contributions and (or) penalties for several payment orders, the amounts to be returned are indicated separately for each payment order)

_______________ ________________ (signature) (date)