The State Revenue Department of East Kazakhstan Region informs taxpayers that along with the important task of ensuring the completeness and timeliness of taxes and payments to the budget, the state revenue authorities perform an equally important task of ensuring completeness and timeliness of calculating, withholding, and transferring social payments in accordance with the legislation of the Republic of Kazakhstan and the Tax Code of the Republic of Kazakhstan (specifically, sub-paragraphs 2 and 3 of Paragraph 1 of Article 18 of the Tax Code).
Social payments are mandatory pension contributions, mandatory occupational pension contributions, mandatory employer pension contributions, social contributions paid in accordance with the Social Code of the Republic of Kazakhstan, deductions and contributions to compulsory social health insurance paid in accordance with the Law of the Republic of Kazakhstan "On compulsory social health insurance" (subparagraph 3 of paragraph 1 of Article 1 of the Tax Code).
The obligations for paying social payments, along with their respective amounts and rates, are provided for by the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On compulsory social health insurance".
|
Payment type |
Payers |
Legal framework |
Rate |
|
Mandatory pension contributions (MPC) |
An employee |
Social code of RK №224-VII |
10% |
|
Mandatory Professional Pension Contributions (MPPC) |
An employer |
Social code of RK №224-VII |
5% |
|
The Mandatory Employer Pension Contributions (MEPCs) |
An employer |
Social code of RK №224-VII |
2024 — 1,5% |
|
Social Contributions (SC) |
An employer |
Social code of RK №224-VII |
since 01.01.2025- 5% |
|
Deductions for Compulsory Social Health Insurance (CSHI) |
An employer |
Law of RK "On compulsory social health insurance"№405-V |
since 01.01.2022г- 3% |
|
Contributions to Compulsory Social Health Insurance (CCSHI) |
An employee |
Law of RK "On compulsory social health insurance "№405-V |
since 01.01.2021г- 2% |
At the same time, experience shows that not all entrepreneurs, who have incomes, fulfill their obligations in good faith, make late or incomplete payments, or do not make social payments at all.
We inform you that the Code of the Republic of Kazakhstan "On Administrative Offences" provides for administrative liability:
- For violation of the legislation of the Republic of Kazakhstan in pension provision (Part 7 of Article 91 of the CoAO RK);
- For violation of the legislation of the Republic of Kazakhstan in compulsory social insurance (Subparagraph 2 of part 2 of Article 92 CoAO RK);
- For violation of the legislation of the Republic of Kazakhstan "On compulsory social health insurance" » (Article 92-1 CoAO RK).
The State Revenue Department of East Kazakhstan Region urges taxpayers to faithfully fulfill their tax obligations and pay social security payments in a timely and complete manner. We stress that the payment of social payments is fundamentally about providing social guarantees for employees, ensuring their access to pension, medical, and social protection.