Self-employed citizens can transfer mandatory pension contributions (OPV) in their favor as part of a Single Aggregate Payment (ESP).
The ESP combines four types of social payments:
* individual income tax (10% of the total amount of the ESP);
* social contributions (20% of the total ESP amount);
* mandatory pension contributions (30% of the total ESP amount);
* deductions for compulsory medical insurance (40% of the total amount of the ESP).
Payment is made through second-tier banks in one amount to the account of the State Corporation "Government for Citizens". To make a payment, opening a bank account is not required.
The size of the ESP in 2022:
• 1 MCI - for individuals living in cities of republican significance, the capital and regional significance (3,063 tenge);
* 0.5 MCI – for individuals living in other localities (1,531.5 tenge).
The ESP is a simplified procedure for registering the activities of informally employed citizens with the tax authorities.
By paying for the ENP, you will participate in the funded pension system. In addition to replenishing pension savings, it will be possible for ESP payers to receive a basic pension, taking into account work experience.