In accordance with Article 258 of the social code of the Republic of Kazakhstan, it monitors the Fulfillment by tax agents and individual entrepreneurs of obligations to accrue, withhold and timely transfer of pension contributions, mandatory professional pension contributions, social contributions and (or) penalties. At the same time, it is not within the competence of the revenue authorities to establish that employees work in harmful working conditions, issues related to the compliance of specialties with the relevant list or exclusion from the list, as well as to assess the legality of non-payment of contributions. That is, the revenue authorities will be able to take appropriate measures only if the employee worked in harmful working conditions and compliance with the list is clarified and is obliged to pay. In accordance with Article 250 of the social code of the Republic of Kazakhstan and Article 192 of the Labor Code, the compliance of the positions of employees of the organization with the approved list, the results of certification of production facilities are determined by the Labor Inspectorate. In this regard, in case of questions regarding the payment of mandatory professional pension contributions, citizens are advised to contact the employer first. If the issue is not resolved, you can apply to the Labor Inspectorate at the place of residence.