According to the norms of the Social Code, compulsory pension contributions (CPC) are paid by CPC payment agents. An agent is an individual or legal entity, including a foreign legal entity, operating in the Republic of Kazakhstan through a permanent establishment, branches, representative offices of foreign legal entities, calculating, withholding (accruing) and transferring CPC, ECPC, COPC, VPC to the UAPF in the manner determined by the legislation of the Republic of Kazakhstan.
The following categories pay CPC independently:
In this case, the income accepted for calculating the CPC is understood to be the income received by a person, determined by him independently for the payment of social contributions, with the exception of income from which CPC is not paid, but not more than the income determined for tax purposes in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code).
At the same time, the income accepted for calculating the CPC per month should not exceed 50 times the minimum wage established for the relevant financial year by the law on the republican budget.