A notice for SMEs
About calculation of the mandatory pension contributions for lawyers, bailiffs, notaries, mediators and individual entrepreneurs
In connection with the appeals of entrepreneurs, NCE RK "Atameken" informs on the following.
As of 1st of January 2016, the Law of RK dated by August 2, 2015 "On amendments and additions to some legislative acts of Kazakhstan on pension" introduced changes to the paragraph 4 of the Article 25 of the Law "On pension provision in the Republic of Kazakhstan".
Thus, according to the first and third clause of the paragraph 4 of the Article 25 of the Law "On pension provision in the Republic of Kazakhstan", lawyers, private bailiffs, private notaries, professional mediators, as well as individual entrepreneurs should pay the mandatory pension contributions in their own favor to the single accumulative pension fund at a rate of 10 percent of earned income, but not less than 10 per cent of the minimum wage and not more than 10 per cent of 75 minimum wages established for the financial year by the law on the national budget, which is calculated for each month of the tax period.
The received income is income determined by a lawyer, a private bailiff, a private notary, a professional mediator, as well as by an individual entrepreneur during calculation of the mandatory pension fund contributions into a single accumulative pension fund in their favor.
In accordance with the explanation given by the Ministry of Health and Social Development of the RK, the letter dated by 03.24.2016 # 3481, individual entrepreneurs must deduct and transfer mandatory pension contributions in their favor through the SAPF at a rate, terms and time established by the legislation on pension.
Considering the above, the individual entrepreneur is entitled to calculate the mandatory pension contributions in favor of their income, defined independently within the limits set by the pension legislation (i.e. in 2016 from 22 859 tenge for 1,714,425 tenge).
In this connection, if the monthly income (turnover) of an individual entrepreneur, who applies a special tax regime on the basis of a simplified declaration, amounts to 1 500 000 tenge and at the same time, an individual entrepreneur will determine the income of 500 000 tenge for the calculation of the mandatory pension contributions, in this case, the amount of mandatory pension contributions for the month is 50 000 tenge.
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Раушан
Якутина Н.Н.
Ирина Локтионова
Наталья
АА