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.