If an independent contractor agreement (ICA) is concluded with an individual who is not a withholding agent, then you yourself have the right to make contributions in your favor in the amount of at least 10% of the income received, but not more than 10% of 50 times the minimum wage established for the corresponding financial year by the law on the republican budget (MRZP in 2022 is 60 thousand tenge).
If the ICA is concluded with a tax agent (individual entrepreneur, legal entity, as well as a person engaged in private practice), then in the absence of payment, he does not make compulsory pension contributions to your individual pension saving account.
Since at the moment you do not receive income, you can independently make deductions of voluntary pension contributions (VPC) in your favor at the expense of your income, through second-tier banks. The amount and frequency of payment of VPC are established by an individual independently.
If you are not a self-employed person, you can also make contributions to the Single Aggregate Payment (SAP). According to Article 774 of the Tax Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI On taxes and other obligatory payments to the budget, SAP payers are individuals who carry out entrepreneurial activities without registering as an individual entrepreneur, who simultaneously meet the following conditions:
1) paid SAP;
2) do not use the labor of employees;
3) provide services exclusively to individuals who are not tax agents, and (or) sell exclusively to individuals who are not tax agents, agricultural products of personal subsidiary plots of their own production, with the exception of excisable products. At the same time, the amount of the SAP payer's income received as a result of carrying out the types of activities specified in this subparagraph for the calendar year should not exceed 1175 times the amount of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year. Individuals are recognized as SAP payers from the date on which such payment is made until the last day of the month for which SAP is paid.
SAP is subject to payment in the total amount by depositing SAP by the payer in cash or by bank transfer through banks and organizations engaged in certain types of banking operations to the bank account of the State Corporation.
SAP size in 2022 is:
- 1 MCI or 3,063.00 tenge in cities of republican significance, the capital and regional significance;
- 0.5 MCI or 1,531.50 tenge in other settlements.