Can I pay for the ESP in the current month for the past and how to do it?
The ESP is payable in the total amount. Payment of the ESP is made by depositing the ESP by the payer in cash or by non-cash method through banks and organizations performing 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".
The payment of the ESP by the payers is carried out independently or by a third party in their favor, indicating the month of the calendar year for which the ESP is paid in the format "MMYYYY".
At the same time, the ESP can be paid for the current and subsequent months of the calendar year. It is impossible to pay the ESP for the past months.
ESP size:
• 1 MCI – for individuals living in cities of republican significance, the capital and regional significance (2,917 tenge in 2021);
* 0.5 MCI – for individuals living in other localities (1,458. 5 tenge in 2021).
The ESP combines four mandatory types of payment:
* mandatory pension contributions to the UAPF (30% of the total amount of the ESP);
* individual income tax (10% of the total amount of the ESP);
* social contributions to the State Social Insurance Fund (20% of the ESP);
* contributions to the Social Health Insurance Fund (40% of the ESP).