The following types of contributions are made within the framework of the funded pension system in Kazakhstan: mandatory (10% of the employee's salary, deducted monthly by the employer), compulsory occupational pension contributions (5% of the income of workers in harmful and dangerous professions, paid from the employer's budget), as well as employer’s compulsory pension contributions (ECPC) from 2024 for all employees born in 1975 and later (from 1.5% in 2024 with a gradual increase to 5% in 2028, in 2025 - 2.5%). There are also voluntary pension contributions (VPC), which can be deducted by both individuals and legal entities. Individuals contribute funds for themselves and (or) for their loved ones from their income, and legal entities - in favor of their employees and (or) third parties. It is worth noting that citizens pay VPC on their own initiative, independently setting their amount and frequency. This is one of the advantages of this type of contribution.