Mandatory Pension Contributions (MPC)

Инструкция

Mandatory contributions are paid by: legal entities and individuals; private and individual entrepreneurs; small businesses; peasant and farm enterprises; those who work outside the country, while remaining its citizens.

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

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

The transfer of MPC is made by agents.

Agents monthly calculate and withhold MPC from the income paid to employees, as well as the income of individuals who have concluded a civil contract, and transfer them to the UAPF.

Persons engaged in private practice, as well as individual entrepreneurs, calculate the MPC for each month of the tax period and transfer them to the UAPF in their favor, indicating the following details of the State Corporation

Beneficiary

NJSC "State Corporation" Government for Citizens "

The beneficiary's bank

NJSC "State Corporation" Government for Citizens "

BIC of the beneficiary

GCVPKZ2A

IIC of the beneficiary 

KZ12009NPS0413609816

BIN of the beneficiary

160440007161

PPC (Payment purpose code) 

010

More details can be found here https://www.enpf.kz/ru/services/self-employed/entrepreneur.php 

Дата обновления - 11.03.2024
Справочная информация
SOCIAL CODE OF THE REPUBLIC OF KAZAKHSTANOn approval of the Rules and Deadlines for calculating, withholding (accrual) and transfer of mandatory pension contributions, mandatory occupational pension contributions to the unified accumulative pension fund and penalties for them
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