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Procedure for calculating and transferring mandatory pension contributions

Procedure for calculating and transferring mandatory pension contributions

Mandatory pension contributions (OPV) payable to the UAPF are set at 10% of the monthly income accepted for calculating OPV1.

At the same time, the monthly income accepted for calculating the OPV should not exceed 50 times the minimum wage established for the corresponding fiscal year by the law on the republican budget. At the same time, the maximum cumulative annual income accepted for calculating the OPV should not exceed twelve sizes of the 50-fold minimum wage established for the corresponding fiscal year by the law on the republican budget.

Please note that individuals who work under an employment contract and receive income under civil law contracts, the subject of which is the performance of works (provision of services) concluded with individuals who are not tax agents, are exempt from payment of OPV.

OPV is not withheld from payments and income:

1) specified in paragraph 2 of Article 319 of the Tax Code, with the exception of persons specified in paragraph nine of subparagraph 31) of paragraph 2 of Article 319 of the Tax Code;

2) specified in Article 329, paragraph 1 of Article 330 of the Tax Code;

3) specified in paragraph 1 of Article 341 of the Tax Code, with the exception of those established by sub-paragraphs 12), 26), 27), 50) paragraph 1 of Article 341 of the Tax Code, as well as sub-paragraphs 42), 43) of paragraph 1 of Article 341 of the Tax Code (in terms of lost earnings (income).

At the same time, OPV in the UAPF are not withheld from the income provided for in paragraph six of subparagraph 17) of paragraph 1 of Article 341 of the Tax Code.

4) received in kind or in the form of material benefits by disabled persons and other persons specified in subparagraph 2) of paragraph 1 of Article 346 of the Tax Code.

Transfer of OPV

The transfer of OPV is made by agents through non-cash payments.

Persons of state of emergency, sole proprietors, as well as individuals who receive income under civil law contracts, who do not have accounts with banks and organizations engaged in certain types of banking operations (hereinafter referred to as banks), make OPV in cash to banks for their subsequent transfer to the UAPF, indicating the following details of the State Corporation:

Beneficiary

NAO "State Corporation "Government for Citizens"

Beneficiary's Bank

NAO "State Corporation "Government for Citizens"

Beneficiary's BIC

GCVPKZ2A

Beneficiary's IIC

KZ12009NPS0413609816

Beneficiary's BIN

160440007161

KNP (Payment Destination code)

010