Good day! I am an individual entrepreneur and have a small business, please tell me how to transfer pension contributions for myself?
According to paragraph 4 of Article 25 of the Law of the Republic of Kazakhstan On Pension Provision of the Republic of Kazakhstan, for persons engaged in private practice, individual entrepreneurs, compulsory pension contributions in their favor, payable to the UAPF, are set at 10 percent of the income received, but not less than 10 percent from the minimum wage and not more than 10 percent of the 50-fold minimum wage established for the corresponding financial year by the law on the republican budget. Note that the income received is income determined independently by a person engaged in private practice, as well as an individual entrepreneur for calculating compulsory pension contributions to the UAPF in their favor. In the absence of income, individuals engaged in private practice, as well as individual entrepreneurs, have the right to pay compulsory 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.
In accordance with paragraphs 8 and 13 of the Rules and terms for calculating, withholding (accrual) and transferring compulsory pension contributions, compulsory occupational pension contributions to the unified accumulative pension fund and penalties on them, approved by the Decree of the Government of the Republic of Kazakhstan dated October 18, 2013. No. 1116, the transfer of compulsory pension contributions is made by the agent through non-cash payments. Individuals engaged in private practice, individual entrepreneurs, as well as individuals who receive income under civil contracts, who do not have accounts with banks and organizations engaged in certain types of banking operations (hereinafter referred to as banks), pay compulsory pension contributions in cash to the bank for their subsequent transfer to the UAPF
Payment of compulsory pension contributions in cash or non-cash through banks is carried out in the manner determined by the Law of the Republic of Kazakhstan On payments and payment systems.
Persons engaged in private practice, individual entrepreneurs, as well as citizens of the Republic of Kazakhstan, specified in paragraph 2 of Article 39 of the Law of the Republic of Kazakhstan On Pension Provision of the Republic of Kazakhstan, when transferring (paying in cash) the amount of compulsory pension contributions in their favor and withheld from their income employees and individuals with whom civil contracts have been concluded, the subject of which is the provision of services (performance of work), indicate in the payment documents the details of the State Corporation, and in the lists attached to them, information about themselves, employees and individuals who have entered into a civil contract - legal nature (IIN, surnames, first names, patronymics (if any), dates of birth, amounts of contributions and the period (month / months, year) for which compulsory pension contributions are paid).