In order to protect and compensate for damage to the health of people working in harmful production, the state provides, among other things, such a mechanism as the MPPC.
The MPPC is set at 5% of the employee's monthly income accepted for calculating pension contributions in accordance with the procedure determined by the Government of the Republic of Kazakhstan.
The employer (agent) is the depositor of the MPPC. It is the Agents who monthly carry out the MPPC from the income accepted for calculating the MPPC, based on the amount of the employee's accrued income for the month. Agents carry out MPPC to employees engaged in work with harmful working conditions, whose professions are provided for in the list approved by the decree of the Government of the Republic of Kazakhstan.
MPPC is also paid to employees of production, auxiliary and auxiliary workshops of the organization who are temporarily employed in work with harmful working conditions provided for in the list.
MPPC is carried out to employees whose professions and positions are provided for in the "General Professions" section of the List, regardless of which industries or workshops they work in, unless these professions are specifically provided for in the relevant sections or subsections of the List.
If, based on the results of certification of production facilities for working conditions and periodic mandatory medical examinations, professions of workers with harmful working conditions, employed at least 80% of the working time per month, employers, employee representatives, interested state bodies make reasonable proposals to the authorized labor body for their inclusion in the list.
In the case of exclusion of harmful working conditions, confirmed by the results of certification of production facilities, the payment of the TSA by agents is not carried out.