How self-employed individuals can pay penalties on social payments
Penalties for late or incomplete payment of social contributions can be paid through:
– mobile applications of second-tier banks (e.g., Halyk: Payments → All Payments → Government Payments → Self-Employed);
– Kaspi.kz (Government Services / Payments → Fines and Taxes → Contributions for the Self-Employed or a separate section for penalty payments);
– branches of Kazpost JSC.
The accrued penalty amount can be verified in advance through the "e-Salyq Business" mobile application or in the Taxpayer's Cabinet.
Important: Payment (write-off) of social contribution amounts and penalties is not performed through the "e-Salyq Business" application. The application is used for generating receipts and calculating liabilities.
When paying penalties, you must specify the correct payment purpose code (PPC):
– 019 - penalty on mandatory pension contributions (MPC);
– 098 - penalty on mandatory employer pension contributions (MEPC);
– 017 - penalty on social contributions (SC);
– 124 - penalty on contributions for mandatory social health insurance (CMSHI).