Pass to heading

What types of contributions are used to form pension savings and contingent pension obligations in the Unified Accumulative Pension Fund (UAPF) Printable version

Last update: 15.08.2025

Pension contributions, together with the investment income accrued on them, constitute the total amount of a depositor’s pension savings and contingent pension obligations, from which pension payments are made.

There are 4 types of pension contributions:

  • mandatory pension contributions;
  • mandatory professional pension contributions;
  • mandatory employer pension contributions;
  • voluntary pension contributions.

Agent for the payment of mandatory pension contributions, mandatory employer pension contributions, mandatory professional pension contributions, and voluntary pension contributions (hereinafter – agent) means an individual or legal entity, including a foreign legal entity operating in the Republic of Kazakhstan through a permanent establishment, branch, or representative office, that calculates, withholds (or accrues), and transfers such contributions to the UAPF in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

The insurance company qualifies as an agent.

Tax agents designated in accordance with Article 776-1 of the Tax Code shall be deemed agents responsible for calculating (accruing) and transferring a single payment for employees[1].

Tax agents defined by the tax legislation of the Republic of Kazakhstan (hereinafter - tax agents) shall be deemed agents responsible for the payment of mandatory pension contributions for individuals receiving income under civil law contracts, the subject matter of which is the performance of work or the provision of services;

An Internet platform operator, as defined in subparagraph 1) of paragraph 2 of Article 102 of the Social Code, is considered the agent for the payment of mandatory pension contributions for the persons specified in subparagraph 7) of the first part of Article 243 of the Social Code[2].

IRA[3] is a personal registered account of a contributor of mandatory pension contributions or an individual for whom mandatory professional pension contributions or voluntary pension contributions (recipient of pension payments) are transferred. It records mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions, investment income, penalties, and other income in accordance with the legislation of the Republic of Kazakhstan, and serves as the source from which pension payments are made.

NRA [4]is an account opened in the name of an individual in the UAPF that records the employer’s mandatory pension contributions and other receipts in accordance with the legislation of the Republic of Kazakhstan, as well as the amount of pension payments due from the employer’s mandatory pension contributions for the relevant financial year.

Opening an IRA in the UAPF for accounting:

mandatory pension contributions and mandatory professional pension contributions are made on the basis of lists of individuals submitted by agents to the UAPF when transferring mandatory pension contributions, mandatory professional pension contributions, or penalties, in accordance with the procedure established by the Government of the Republic of Kazakhstan[5];

voluntary pension contributions are made on the basis of lists of individuals submitted by agents to the UAPF when transferring voluntary pension contributions in accordance with the procedure established by a regulatory legal act of the authorized body for regulation, control, and supervision of the financial market and financial organizations, as well as on the basis of an initial contribution received by the UAPF from an individual in their own favor or in favor of a third party when transferring voluntary pension contributions in accordance with the procedure established by the regulatory legal act of the authorized body for regulation, control, and supervision of the financial market and financial organizations.

The opening of an NRA in the UAPF for the purpose of accounting for an employer’s mandatory pension contributions is carried out on the basis of a list of individuals submitted by the agent to the UAPF when transferring the employer’s mandatory pension contributions, in accordance with the procedure established by the internal rules of the UAPF.

If an NRA in the UAPF has been opened in the name of an individual, the employer’s mandatory pension contributions shall be transferred to the previously opened NRA.

In the course of the UAPF’s activities related to the opening of pension accounts (IRA/NRA), the collection and processing of personal data shall be carried out without the consent of the data subject or his/her legal representative.

In accordance with Article 256 of the Social Code, amounts of mandatory pension contributions, mandatory pension contributions from the employer, and mandatory professional pension contributions that have not been withheld (accrued) and/or transferred by the agent in a timely manner, subject to the actual payment and receipt of income by the employee, shall be collected by the state revenue authorities or transferred by the agent in favor of contributors of mandatory pension contributions and employees in whose favor the employer’s mandatory pension contributions and/or mandatory professional pension contributions are paid, together with a penalty accrued at the rate of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay (including the day on which the contributions are paid to the State Corporation[6]).

Control over the full and timely payment of mandatory pension contributions, mandatory employer pension contributions, mandatory professional pension contributions, and/or penalties accrued in accordance with paragraph 1 of Article 256 of the Social Code shall be exercised by the state revenue authorities in accordance with the legislation of the Republic of Kazakhstan, except with respect to the payment of mandatory pension contributions by the persons specified in subparagraphs 2) and 3) of paragraph 4 of Article 248 of the Social Code.

[1] Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code)
[2] Social Code of the Republic of Kazakhstan
[3] individual retirement account 
[4] notional retirement account
[5]Rules for the accounting of pension savings derived from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions in individual pension accounts of depositors of mandatory pension contributions and individuals for whom mandatory professional pension contributions or voluntary pension contributions (recipients of pension payments) are made, as approved by Resolution No. 49 of the Board of the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market as of June 7, 2023.
[6] "Government for Citizens" State Corporation

Mandatory pension contributions (MPC)

Mandatory professional pension contributions (MPPC)

Mandatory employer pension contributions (MEPC)

Voluntary pension contributions

 

Help
Help
Total visitors per month:
Total visitors for yesterday:
Now on the portal:
URL:
Error:
Comment:

Спасибо, информация об ошибке принята.

Извините, в данный момент информация об ошибке не может быть обработана.
Попробуйте позже.