Source: https://www.enpf.kz/en/faq/?SECTION_ID=12%22
Timestamp: 2020-02-26 10:52:23
Document Index: 667183453

Matched Legal Cases: ['Art. 39', 'Art. 31', 'Art. 31', 'Art. 31', 'Art. 32', 'Art. 32', 'Art. 32', 'Art. 32', 'art. 26', 'art. 164', 'art. 122']

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ABOUT PENSION SYSTEM
Summary about fund
Board of Directors Committes
Pension assets indicators
Current indicators of the fund’s indices for pension assets
Self assets indicators
Overview of the Kazakhstan's pension system
1. Please tell me what a notarized copy of a passport is in your understanding, and why copies of a passport certified by a notary are called an extract from a passport?
In accordance with the Law of the Republic of Kazakhstan On Notaries and the Notaries Act, which was approved by the Order of the Minister of Justice of the Republic of Kazakhstan No. 31 dated January 31, 2012, notaries testify to the correctness of copies of documents and extracts from them. At the same time, from the content of item 174 of the Rules for notarial procedures, it follows that extracts from the passport of a citizen of the Republic of Kazakhstan and a passport are made by photocopying or scanning. The extract of such documents reproduces the full text of the part of the document on a specific issue and information allowing determining whether the extract belongs to the submitted document.
At the request of the citizen, the trueness of a copy of all pages of the document (passport of a citizen of the Republic of Kazakhstan, foreign passport) is testified.
In accordance with the requirements of the Rules for the implementation of pension benefits payment from pension savings, formed at the expense of compulsory pension contributions, compulsory occupational pension contributions from the unified accumulative pension fund, approved by the Government of the Republic of Kazakhstan of 02.10.2013. No. 1042, UAPF takes notarized copy of a document certifying the identity of the beneficiary as such a document in cases of sending of an application for the pension benefits appointment by means of postal communication or through a third party. In this case, a notarized extract from the passport is not subject to consideration by UAPF
Meanwhile, in order to be loyal to beneficiaries of pension payments and protect their interests, and basing on the current practice of the UAPF, namely, submission of notarized copies of foreign passports containing only pages with information on the passport holder, UAPF concedes reception of such documents, provided that the notary’s certificate contains the words: “I certify the trueness of the copy with the original / original document”
3. What is the list of documents required for filing an application for opening an individual pension saving account for an individual entrepreneur (hereinafter referred to as an individual entrepreneur) acting as a contributor to compulsory professional pension contributions?
In order to apply for the opening of an IPSA for accounting for compulsory occupational pension contributions (hereinafter referred to as the COPC), the individual entrepreneur (hereinafter referred to as the IE), who acts as an agent for the payment of the COPC in favor of an individual for whom the COPC is listed, provides the following documents:
1. ID of a person registered as IE (original);
2. certificate of the state registration of IE (original) / registration ticket of notification on IE activities commencement (original);
3. bank details of IE.
The IE’s representative acting as an agent for the payment of the COPC in favor of an individual for whom the COPC is listed, provides the following documents:
1. notarized copy of ID of a person registered as IE;
3. notarized POA or its notarized copy;
4. ID of a representative (original);
5. bank details of IE
5. What rights do the contributors of compulsory pension contributions, compulsory occupational pension contributions payment agents have?
According to Article 39 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter referred to as the Law), contributors of compulsory pension contributions, individuals for whom compulsory occupational pension contributions are listed, beneficiaries from the unified accumulative pension fund are entitled:
1) to receive information on their pension accumulations state;
2) to appeal in court the decisions, actions (inaction) of the unified accumulative pension fund;
3) to receive pension benefits from the unified accumulative pension fund in order provided in the legislation of the Republic of Kazakhstan on a moment of pension benefits payment;
4) to bequeath their pension accumulations in accordance with the laws of the Republic of Kazakhstan;
5) to enter into pension annuity agreement with an insurance company at the expense of their pension accumulations;
6) to enter into an agreement on pension provision at the expense of voluntary pension contributions with a unified accumulative pension fund and (or) a voluntary accumulative pension fund;
7) to exercise other rights in accordance with the legislation of the Republic of Kazakhstan.
According to it 2. Art. 39 of the Law, following citizens of the Republic of Kazakhstan have the right to participate in legal relations for the payment of compulsory pension contributions:
- working in representative offices of international organizations in the Republic of Kazakhstan, diplomatic missions and consular offices of foreign states accredited in the Republic of Kazakhstan;
- working outside the Republic of Kazakhstan.
Agents are entitled to receive confirmation from the Government for Citizens State Corporation that the employee has an individual pension saving account opened in UAPF in the manner determined by the Government of the Republic of Kazakhstan.
7. Can foreigners and apolides residing in the territory of Kazakhstan apply for opening an individual pension saving account at the expense of compulsory pension contributions, compulsory occupational pension contributions, and enter into agreement on pension provision at the expense of voluntary pension contributions?
In accordance with Article 2 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan, foreigners and apolides permanently residing in the territory of the Republic of Kazakhstan enjoy the right to pension benefits equally with citizens of the Republic of Kazakhstan, unless otherwise provided by laws and international treaties.
Foreigners and apolides permanently residing in the territory of the Republic of Kazakhstan, if they have an identity document (for a foreigner, it is a residence permit, for a apolides – an apolide certificate), can apply to any office of the Fund to open an individual pension saving account for accounting of compulsory pension contributions, compulsory occupational pension contributions. There you can also sign an agreement on pension provision at the expense of voluntary pension contributions.
Foreigners and apolides who are in the Republic of Kazakhstan on a different legal basis are considered as temporarily staying in the Republic of Kazakhstan and are not entitled to pension benefits in the Republic of Kazakhstan, as well as they are not entitled to form pension contributions to the UAPF.
8. Is it possible to pay pension contributions in favour of one’s family?
Payment of pension contributions in favor of one’s family is possible in case of concluding an agreement on pension provision at the expense of voluntary pension contributions.
According to subitem 6) of Article 1 of the Law, voluntary pension contributions are money contributed by contributors on their own initiative to the unified accumulative pension fund and (or) a voluntary accumulative pension fund in favor of the beneficiary of pension benefits in the manner determined by the legislation of the Republic of Kazakhstan and the pension agreement at the expense of voluntary pension contributions.
Voluntary pension contributions to the unified accumulative pension fund (hereinafter - UAPF) and (or) voluntary accumulative pension fund (hereinafter - VAPF) are made by following contributors:
• natural persons in their favor at the expense of their income;
• natural and legal persons in favor of the beneficiary (third party).
The conclusion of a pension agreement at the expense of voluntary pension contributions (hereinafter referred to as the agreement) is carried out at the office of UAPF when the contributor (beneficiary), the contributor and the beneficiary (at the conclusion of the agreement in favour of third party) personally appeal or the legal representative of an underage, or authorized representative on the basis of a notary certified POA.
If an individual (beneficiary) has a previously opened individual pension saving account (hereinafter - the IPSA) for voluntary pension contributions accounting (subject to the contributor’s change under the agreement), the IPSA for voluntary pension contributions accounting shall not be opened but a new agreement with the number of the IPSA and the agreement concluded previously shall be signed with the current date of the conclusion of the new agreement.
For the conclusion of the agreement in his/her favour, the contributor (beneficiary) shall submit an original ID (IIN is required);
in favor of a third party the contributor being a natural person and the beneficiary shall submit original IDs (IIN is required);
in favor of a third party, the beneficiary shall submit an identity document (original), and the contributor being a legal person shall submit the following documents:
1. a copy of the charter and its original for review or its notarized copy or a copy of an application accepted by the registering authorities on the registration of a legal entity operating on the basis of the model charter and the original for review (standard charter is not required to be submitted);
2. a copy of a certificate containing an EDS, or a certificate of state registration (re-registration) and the original for review or their notarized copies;
3. a document confirming the authority (status) of an official to perform actions on behalf of a client without POA, including signing documents of a legal person to carry out operations with money and (or) other property;
4. the original document certifying the identity of the agent at the opening of the IPSA in his/her favor (IIN is required), and / or a document confirming the state registration of the founders of the legal entity (except for documents of joint-stock companies, as well as documents of founders of economic partnerships where partnership’s members register is run by a professional participant in the securities market) / extracts from the register of shareholders (participants) (for joint-stock companies and economic partnerships where partnership’s members register is run by a professional participant in the securities market);
5. the original document certifying the identity of the official (IIN is required) authorized to sign documents on behalf of the legal entity to carry out operations with money and (or) other property, or its notarized copy;
6. a copy of the state license (if the client’s activity is licensed in accordance with the Law of the Republic of Kazakhstan On Licensing) and its original or a notarized copy for review;
7. Bank details of the agent (business identification number (BIN), bank identification code (BIC), individual identification code (IIC), beneficiary code (CBe)).
At a contributor’s (beneficiary’s) authorized representative’s visit to UAPF office following documents shall be submitted:
1. original ID of the authorized representative;
2. original notarized POA or its notarized copy;
notarized copy of a natural person’s ID.
9. How can I receive my IPSA statement?
In accordance with it.17 of the Pension Rules of the unified accumulative pension fund approved by the Resolution of the Government of the Republic of Kazakhstan as of September 18, 2013 No. 984, UAPF informs their contributors about their pension accumulations state in one of the following ways chosen by the contributor of compulsory pension contributions, an individual for whom compulsory occupational pension contributions are paid or pension beneficiary themselves:
1) electronic - sending a message to the email address of the contributor of compulsory pension contributions, an individual for whom the compulsory occupational pension contributions are paid as indicated in the application for opening an individual pension saving account for compulsory pension contributions and (or) compulsory occupational pension contributions or separate agreement, in the form determined in accordance with the internal documents of the UAPF;
2) at personal visit of the contributor of compulsory pension contributions, an individual for whom the compulsory occupational pension contributions are paid to UAPF;
3) in the case of a personal appeal of contributor of compulsory pension contributions, an individual for whom the compulsory occupational pension contributions are paid, or a beneficiary via the Internet using an electronic digital signature or assigned user login and password;
4) by post.
10. Who is exempt from paying compulsory pension contributions to the Unified Accumulative Pension Fund?
In accordance with item 2 of Article 24 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter - the Law), the following are exempted from the payment of mandatory pension contributions to the unified accumulative pension fund:
1) individuals who have reached retirement age in accordance with item 1 of Article 11 of the Law (i.e., men upon reaching 63 years of age, women upon reaching 58 years of age. Starting
from January 1, 2018 - women upon reaching 58.5 years;
from January 1, 2019 - women will reach the age of 59;
from January 1, 2020 - women on reaching 59.5 years;
from January 1, 2021 - women on reaching 60 years of age;
from January 1, 2022 - women on reaching 60.5 years;
from January 1, 2023 - women on reaching 61;
from January 1, 2024 - women on reaching 61.5 years;
from January 1, 2025 - women on reaching the age of 62;
from January 1, 2026 - women on reaching the age of 62.5;
from January 1, 2027 - women on reaching 63 years old);
2) individuals with disabilities of the first and second groups, if the disability is established indefinitely. Payment of compulsory pension contributions to the unified accumulative pension fund is made upon the application of the persons indicated in this sub-clause;
3) military personnel (except military conscription), employees of special state and law enforcement agencies, state courier service, as well as persons whose rights to have special ranks, ranks and wear uniforms were abolished from January 1, 2012;
4) seniority pension beneficiaries.
11. I entered into an agreement with the pension fund on the basis of an identity card. Can I use my passport of a citizen of the Republic of Kazakhstan, which does not specify a patronymic, when signing an addendum to change / determine the method of informing?
Yes, you can submit a passport of a citizen of the Republic of Kazakhstan to UAPF JSC in order to identify a person for making changes / definition of the way of informing. At the same time, your data specified in the passport of a citizen of the Republic of Kazakhstan, namely - first name, last name, IIN, date of birth, must coincide with the data reflected in the pension agreement and, as a result, in the Fund's database.
We ask you to pay attention that if you have a patronymic in your identity card, and when signing an addendum to change / determine the method of informing and choosing the Internet method you submit your passport of a citizen of the Republic of Kazakhstan, which does not indicate the middle name, registration on UAPF website you shall enter your full details, namely - IIN, last name, first name, patronymic.
12. To whom compulsory occupational pension contributions are transferred and in what amount?
In accordance with Article 26 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter - the Law), compulsory occupational pension contributions payable to the unified accumulative pension fund are set at 5 percent of the employee’s monthly income accepted for the calculation of compulsory occupational pension contributions.
Compulsory occupational pension contributions are made by agents at their own expense in favor of workers employed in hazardous working conditions, whose professions are provided for by the list of industries, jobs and workers' professions.
In case of exclusion of hazardous working conditions, confirmed by the results of certification of production facilities, no payment of compulsory occupational pension contributions is carried out by agents.
13. Under what conditions can you receive benefits from accumulations made at the expense of voluntary pension contributions?
In accordance with the provisions of Article 33 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan, the right to receive pension benefits from the unified accumulative pension fund at the expense of voluntary pension contributions arises for the following persons who have pension savings in the unified accumulative pension fund:
1) who have reached the age of fifty;
2) are disabled;
3) foreigners and apolides leaving or leaving for permanent residence outside the Republic of Kazakhstan, who submitted documents specified by the legislation of the Republic of Kazakhstan, confirming the intention or fact of departure.
14. Under what conditions can you receive payments from accumulations made at the expense of compulsory pension contributions?
In accordance with the provisions of Article 33 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan, the right to receive pension benefits at the expense of compulsory pension contributions arises for the following persons who have pension accumulations in the unified accumulative pension fund:
1) reached retirement age in accordance with item 1 article 11 of the Law, i.e.: men at 63; women at 58 (from January 1, 2018 – at 58.5, from January 1, 2019 – at 59, from January 1, 2020 – at 59.5, from January 1, 2021– at 60, from January 1, 2022 – at 60.5, from January 1, 2023 – at 61, from January 1, 2024 – at 61.5, from January 1, 2025 – at 62, from January 1, 2026 – at 62.5, from January 1, 2027 – at 63);
2) whose amount of pension accumulations is enough to provide pension benefits in amount of no less than minimal pension in accordance with item 1 article 59 of the Law: men at 55; women at 50 (from January 1, 2018 – 50.5, from January 1, 2019 – 51, from January 1, 2020 – 51.5, from January 1, 2021 – 52, from January 1, 2022 – 52.5, from January 1, 2023 – 53, from January 1, 2024 – 53.5, from January 1, 2025 – 54, from January 1, 2026 – 54.5, from January 1, 2027 – 55) by means of annuity agreement signing with insurance organization;
3) persons with permanent disabilities of I and II groups;
departed for permanent residence outside the territory of the Republic of Kazakhstan foreigners and apolides presented documents required to confirm fact of departure as determined in the legislation of the Republic of Kazakhstan.
15. Who can receive benefits from accumulations made at the expense of compulsory occupational pension contributions?
The persons who have pension accumulations in the unified accumulative pension fund have right to pension benefits from compulsory occupational pension contributions in accordance with the provisions of Article 32 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter - the Law):
1) persons who came to age of 50 for whom there were compulsory occupational pension contributions paid within no less than sixty months in aggregate, by concluding a pension annuity agreement with an insurance organization with sufficient pension savings to ensure payment not less than the minimum pension established for the relevant financial year by the law on the republican budget (this right will arise no earlier than 2019);
2) upon the occurrence of the conditions specified in item 1, Article 11 of the Law, i.e.:
- men – at 63;
- women at 58 (from January 1, 2018 – at 58.5, from January 1, 2019 – at 59, from January 1, 2020 – at 59.5, from January 1, 2021– at 60, from January 1, 2022 – at 60.5, from January 1, 2023 – at 61, from January 1, 2024 – at 61.5, from January 1, 2025 – at 62, from January 1, 2026 – at 62.5, from January 1, 2027 – at 63);
4) departed for permanent residence outside the territory of the Republic of Kazakhstan foreigners and apolides presented documents required to confirm fact of departure as determined in the legislation of the Republic of Kazakhstan.
16. I signed the pension provision agreement basing on my ID. Can I use my passport of the citizen of Kazakhstan with no patronymic indicated to sign an addendum on informing method change / determination?
In accordance with sub-item 14), Article 1 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter - the Law), a pension annuity agreement is an insurance contract providing that the Insured (pension beneficiary) undertakes to transfer to the insurance organization his/her pension accumulations and the insurance organization undertakes to pay insurance benefits in favour of the insured (beneficiary) lifelong and (or) for a certain period of time;
Also, sub-item 36), Article 1 of the Law provides that an insurance organization is a legal entity engaged in entering into and executing insurance contracts in the life insurance industry on the basis of a corresponding license from an authorized body.
Persons eligible for transfer to an insurance organization from the UNPF, subject to the pension accumulations sufficiency, formed of compulsory pension contributions (hereinafter referred to as CPC), are:
Those who reached the age of retirement: men – at 63; women at 58 (from January 1, 2018 – at 58.5, from January 1, 2019 – at 59, from January 1, 2020 – at 59.5, from January 1, 2021– at 60, from January 1, 2022 – at 60.5, from January 1, 2023 – at 61, from January 1, 2024 – at 61.5, from January 1, 2025 – at 62, from January 1, 2026 – at 62.5, from January 1, 2027 – at 63) (sub-item1), item 1, Art. 31 of the Law);
1) men at 55; women at 50 (from January 1, 2018 – 50.5, from January 1, 2019 – 51, from January 1, 2020 – 51.5, from January 1, 2021 – 52, from January 1, 2022 – 52.5, from January 1, 2023 – 53, from January 1, 2024 – 53.5, from January 1, 2025 – 54, from January 1, 2026 – 54.5, from January 1, 2027 – 55) (subitem 2), item 1, Art. 31 of the Law);
2) persons with permanent disabilities of I and II groups (subitem 3), item 1, Art. 31 of the Law).
Persons eligible for transfer to an insurance organization from UAPF, subject to the pension accumulations sufficiency, formed of compulsory occupational pension contributions (hereinafter referred to as COPC), are:
1) persons who came to age of 50 for whom there were compulsory occupational pension contributions paid within no less than sixty months in aggregate, by concluding a pension annuity agreement with an insurance organization with sufficient pension savings to ensure payment not less than the minimum pension established for the relevant financial year by the law on the republican budget (sub-item 1), item 1, Art. 32 of the Law) (this right will arise not earlier than 2019);
2) Those who reached the age of retirement: men – at 63; women at 58 (from January 1, 2018 – at 58.5, from January 1, 2019 – at 59, from January 1, 2020 – at 59.5, from January 1, 2021– at 60, from January 1, 2022 – at 60.5, from January 1, 2023 – at 61, from January 1, 2024 – at 61.5, from January 1, 2025 – at 62, from January 1, 2026 – at 62.5, from January 1, 2027 – at 63) (sub-item2), item 1, Art. 32 of the Law);
3) persons with permanent disabilities of I and II groups (subitem 3), item 1, Art. 32 of the Law).
If amount of CPC and (or) COPC pension accumulations is not sufficient for annuity agreement, in this purpose voluntary pension contributions (further – VPC) accumulations could be used if there are any in UAPF.
If amount of COPC pension accumulations of persons who came to age of 50 for whom there were COPC paid within no less than sixty months in aggregate (sub-item 1), item 1, Art. 32 of the Law) is not sufficient for annuity agreement, they could use CPC accumulations for this purpose.
If persons entitled to transfer into insurance organization have CPC and COPC pension accumulations in amount exceeding annuity agreement’s amount, this excess could be paid remaining funds as monthly pension benefits in order provided in the Law or could be used to sign another annuity agreement, or contributor (beneficiary) can use it to change existing annuity agreement in part of increasing amounts of insurance benefits and insurance premium, or sign annuity agreement with another insurance organization.
17. How to apply for pension benefits from UAPF due to the departure for permanent residence outside the Republic of Kazakhstan?
Foreigners and apolides departed for permanent residence outside the Republic of Kazakhstan have the right to pension benefits from UAPF due to the departure for permanent residence outside the Republic of Kazakhstan:
1) in accordance with the provisions of Articles 31 and 32 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter the “Law”) if they have pension accumulations in UAPF funded with their compulsory pension contributions (hereinafter referred to as CPC) and compulsory occupational pension contributions (hereinafter - COPC) and submit documents determined by the legislation of the Republic of Kazakhstan confirming the fact of departure;
2) in accordance with the provisions of Article 33 of the Law if they have pension accumulations in UAPF funded with their voluntary pension contributions (hereinafter - VPC) and submit documents determined by the legislation of the Republic of Kazakhstan confirming the fact of departure.
Order of CPC and COPC benefits payment in accordance with subitem 2) item 9 Article 34 of the Law is established by the Government of the Republic of Kazakhstan. The set order as well as the list of the required documents are determined by the Rules of pension benefits payment from pension accumulations funded with compulsory pension contributions, compulsory occupational pension contributions from the unified accumulative pension fund approved by the Resolution of the Government of the Republic of Kazakhstan as of 02.10.2013 No. 1042 (hereinafter – the Rules No. 1042).
Order of VPC benefits payment in accordance with item 4 article 27 of the Law is determined on parties’ agreement. At this list of documents required for VPC benefits payment is determined by the Pension Rules of UAPF JSC (on voluntary pension contributions accounting) approved by the Executive Body of UAPF JSC, the Minutes No.28 as of June 26, 2017 (hereinafter – the Pension Rules) (posted on UAPF website: www.enpf.kz).
Pension benefits payment documents can be submitted to UAPF by means of:
- personal visit;
- by mail;
- through the third party (designated agent). At this documents shall be submitted to UAPF by the designated agent personally only.
In accordance with item 8 of the Rules No. 1042 and item 29 of the Pension Rules foreigners and apolides being CPC, COPC and VPC beneficiaries departed from the Republic of Kazakhstan for permanent residence must submit at their personal visit:
1) pension benefits application in the form approved by UAPF internal document (hereinafter – the application);
2) copy of foreign passport and original to compare unless other is provided in international agreements ratified by the Republic of Kazakhstan;
3) information on beneficiary’s bank account.
At the same time in accordance with item 8 of the Rules No. 1042 and item 29 of the Pension Rules as these documents received UAPF requires information systems of the state authorities of the Republic of Kazakhstan on availability either of ID of citizen of the Republic of Kazakhstan of the applied foreigner or apolide or of residence permit of foreign citizen or apolide’s ID issued by authorized body of the Republic of Kazakhstan, and the document’s validity.
In case of confirmation either of invalidity of ID of citizen of the Republic of Kazakhstan of the applied foreigner or apolide or of residence permit of foreign citizen or apolide’s ID issued by authorized body due to departure of the applied foreigner or apolide outside of the territory of the Republic of Kazakhstan for permanent residence, or withdrawal of the Republic of Kazakhstan residence permit of foreign citizen or apolides, UAPF shall pay pension benefits within terms set in item 19 of the Rules No. 1042.
In case of confirmation either of availability and validity of ID of citizen of the Republic of Kazakhstan of the applied foreigner or apolide or of residence permit of foreign citizen or apolide’s ID issued by authorized body, as well as absence of information on departure of the applied foreigner or apolide outside of the territory of the Republic of Kazakhstan for permanent residence, UAPF shall reject reception or execution of application within terms as provided in item 18, Rules No. 1042.
Foreigners and apolides being VPC beneficiaries departing from the Republic of Kazakhstan for permanent residence at their personal visit to UAPF shall present:
2) copy of foreign passport or apolide’s ID and original to compare;
In case of application handling through third party (designated agent) in addition to the documents above third party shall present:
1) an original POA certified by a notary or its copy certified by a notary;
2) copy of third party’s ID and original to compare.
At this copy of third party’s ID is to be certified by a notary (subject to the notary certifies the document in the state of residence).
When application is sent by mail the beneficiary’s ID and beneficiary’s signature are to be certified by a notary (subject to the notary certifies the document in the state of residence).
If notarial actions in terms of certification of trueness of a copy of the document with the original, authenticity of the beneficiary's signature on the application, certification of POA are made in a foreign state, they shall be legalized, unless otherwise established by international treaties ratified by the Republic of Kazakhstan
UAPF shall transfer pension benefits on beneficiary’s bank account indicated in his/her application:
In the national currency only – when transferring on bank accounts opened in second tier banks/organizations carrying out certain types of bank operations on the territory of the Republic of Kazakhstan;
in USA dollars, Euro, UK pounds or Russian rubles – when transferring on bank accounts opened in foreign banks outside the territory of the Republic of Kazakhstan.
The up-to-date list of all required documents depends on their presentation method (personal visit, by mail, third party), requirements for execution of documents as well as POA form and patterns of various applications filling-in and can be found on UAPF website: www.enpf.kz. The information is updating regularly.
If beneficiary’s basic details were changed at his/her foreign passport or apolide’s ID processing (surname, first name, patronymic if any) it is necessary to present one of the following documents to confirm such change (the documents shall be issued in accordance with requirements to the foreign documents issue):
1) certificate of the authorized body of the Republic of Kazakhstan;
2) certificate of the authorized body of a foreign state;
3) certificate / certificate of change of surname / name / patronymic;
4) certificate of marriage / divorce.
In addition be aware that:
- in accordance with the Hague Convention on the abolition of requirements for the legalization of foreign official documents of October 5, 1961 (hereinafter - the Convention), official documents emanating from institutions and organizations of countries participating in the Convention are exempted from legalization and are subject to apostilization in the beneficiary’s country of residence apostille on these documents;
in accordance with Minsk Convention as of January 22, 1993 (Convention on Legal Assistance and Legal Relations in Civil, Family and Criminal Cases) and Kishinev Convention as of October 7, 2002 (Convention on Legal Assistance and Legal Relations in Civil, Family and Criminal Cases) documents received from CIS countries are not required to be legalized and apostilled;
- Article 10 of the Law of the Republic of Kazakhstan On Languages ​​in the Republic of Kazakhstan dated July 11, 1997 No. 151-I established that the maintenance of accounting, statistical, financial and technical documentation in the system of state bodies, organizations of the Republic of Kazakhstan, regardless of the form of ownership, is provided for State and Russian languages. In this connection, all documents submitted to the UAPF, drawn up in a foreign language, including notarial IDs made by them when certifying the correctness of a copy of the document, the beneficiary's signature and (or) the translator, shall be translated into the State or Russian languages. If the translation was made on the territory of a foreign state, it should also be legalized, unless otherwise provided by international treaties ratified by the Republic of Kazakhstan.
18. Can you explain please what the maximum monthly benefit can be received from UAPF JSC in 2018?
According to the provisions of Articles 30 and 31 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan, persons who have reached the retirement age in accordance with item 1, Article 11 of the Law, who have pension accumulations in the UAPF, are entitled to receive pension accumulations from UAPF in the form of pension benefits paid pursuant to the established schedule.
At the same time, in accordance with sub-item 2), item 9, Article 34 of the Law, UAPF is obliged to pay pension benefits to beneficiaries in the manner established by the Government of the Republic of Kazakhstan. This procedure, including the calculation of the amount of the annual pension payments according to the established schedule from UAPF, is determined by the Rules of pension benefits payment from pension accumulations funded with compulsory pension contributions, compulsory occupational pension contributions from the unified accumulative pension fund approved by the Resolution of the Government of the Republic of Kazakhstan as of 02.10.2013 No. 1042.
Thus, within the framework of the implementation of the provisions of the Concept for the Further Modernization of the Pension System of the Republic of Kazakhstan until 2030, approved by the Decree of the President of the Republic of Kazakhstan in 2014, the norms of which were enshrined in the Law in 2015, changes and additions to the Rules regarding the determination of the procedure for making pension payments from UAPF, which entered into force on January 1, 2018 by a decision of the Government of the Republic of Kazakhstan dated 09.29.2017. No. 603 were approved. According to them the monthly pension benefit from UAPF is defined as one-twelfth annual amount of pension payments, calculated in accordance with the Methodology of the calculation of the amount of pension benefits approved by the Resolution of the Government of the Republic of Kazakhstan dated 02.10.2013 No. 1042.
At the same time, the payment of the estimated monthly pension benefit shall be made in the amount of not less than 54 percent of the subsistence minimum established for the corresponding financial year by the law on the republican budget.
If the amount of pension accumulations at the date of application does not exceed the twelve-fold minimum pension established by the law on the republican budget for the relevant fiscal year, this amount shall be paid to the beneficiary from UAPF at a time.
If the balance of pension accumulations on an individual pension account after a regular monthly payment is less than 54 percent of the subsistence minimum established for the corresponding fiscal year by the law on the republican budget, this balance shall be paid along with the amount of the next payment.
19. What documents are required in accordance with the amendments to the Rules for processing documents for leaving the Republic of Kazakhstan for permanent residence when leaving Kazakhstan for permanent residence?
The List of documents required for pension accumulations payment due to departure outside of the territory of the Republic of Kazakhstan for permanent residence is established in the Rules of pension benefits payment from pension accumulations funded with compulsory pension contributions, compulsory occupational pension contributions from the unified accumulative pension fund approved by the Resolution of the Government of the Republic of Kazakhstan as of 02.10.2013 No. 1042 (hereinafter – the Rules).
Starting from January 2017 in accordance with item 8 of the Rules as these documents received UAPF requires information systems of the state authorities of the Republic of Kazakhstan on availability either of ID of citizen of the Republic of Kazakhstan of the applied foreigner or apolide or of residence permit of foreign citizen or apolide’s ID issued by authorized body of the Republic of Kazakhstan, and the document’s validity.
In case of confirmation either of invalidity of ID of citizen of the Republic of Kazakhstan of the applied foreigner or apolide or of residence permit of foreign citizen or apolide’s ID issued by authorized body due to departure of the applied foreigner or apolide outside of the territory of the Republic of Kazakhstan for permanent residence, or withdrawal of the Republic of Kazakhstan residence permit of foreign citizen or apolides, UAPF shall pay pension benefits within ten business days from the day of receipt of the documents provided by the Rules.
In cases of obtaining information on the availability and validity of an identity card of a citizen of the Republic of Kazakhstan or a residence permit of a foreigner in the Republic of Kazakhstan, or an apolide’s ID issued by an authorized body of the Republic of Kazakhstan, as well as a lack of information about leaving for permanent residence outside the Republic of Kazakhstan, UAPF refuses to accept the application on the day of the appeal with the delivery of the receipt of the refusal to accept the documents in the form determined by the internal documents of UAPF, or application execution by notification, within ten working days from the day of receipt of the documents provided by the Rules, specifying the reasons for rejection
Taking into account the Rules requirements above once considering applications on pension benefits due to departure outside of the territory of the Republic of Kazakhstan for permanent residence UAPF follows information on status of identification documents previously issued by authorized bodies of the Republic of Kazakhstan including information on processing of departure outside of the territory of the Republic of Kazakhstan for permanent residence in ‘Natural Persons’ State Database of the Ministry of Justice of the Republic of Kazakhstan (further – NP SDB), which provides information systems of the state bodies with up-to-date information on natural persons. At this, the supplier of this information in the NP SDB is the Ministry of Internal Affairs of the Republic of Kazakhstan.
20. How to make a payment of pension accumulations to foreigners in respect of whom a decision was made on expulsion (deportation) by the internal affairs bodies of the Republic of Kazakhstan?
In accordance with the provisions of Articles 31 and 32 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter the “Law”) foreigners and apolides departed for permanent residence outside the Republic of Kazakhstan have the right to pension benefits from UAPF due to the departure for permanent residence outside the Republic of Kazakhstan if they have pension accumulations in UAPF and submit documents determined by the legislation of the Republic of Kazakhstan confirming the fact of departure.
In addition, sub-item 2), item 9, Article 34 of the Law provides that UAPF is obliged to pay pension benefits to beneficiaries in the manner established by the Government of the Republic of Kazakhstan. The specified procedure, requirements, and a list of required documents are determined by the Rules of pension benefits payment from pension accumulations funded with compulsory pension contributions, compulsory occupational pension contributions from the unified accumulative pension fund approved by the Resolution of the Government of the Republic of Kazakhstan as of 02.10.2013 No. 1042 ( further - Rules).
Thus, item 8 of the Rules says that foreigners and apolides having pension accumulations departed from the Republic of Kazakhstan for permanent residence must submit at their personal visit:
1) pension benefits application in the form approved by UAPF internal document;
At the these documents reception UAPF requires information systems of the state authorities of the Republic of Kazakhstan on availability either of ID of citizen of the Republic of Kazakhstan of the applied foreigner or apolide or of residence permit of foreign citizen or apolide’s ID issued by authorized body of the Republic of Kazakhstan, and the document’s validity.
In case of confirmation either of invalidity of ID of citizen of the Republic of Kazakhstan of the applied foreigner or apolide or of residence permit of foreign citizen or apolide’s ID issued by authorized body due to departure of the applied foreigner or apolide outside of the territory of the Republic of Kazakhstan for permanent residence, or withdrawal of the Republic of Kazakhstan residence permit of foreign citizen or apolides, UAPF shall pay pension benefits within terms provided by the Rules.
In cases of obtaining information on the availability and validity of an identity card of a citizen of the Republic of Kazakhstan or a residence permit of a foreigner in the Republic of Kazakhstan, or an apolide’s ID issued by an authorized body of the Republic of Kazakhstan, as well as a lack of information about leaving for permanent residence outside the Republic of Kazakhstan, UAPF refuses to accept the application on the day of the appeal with the delivery of the receipt of the refusal to accept the documents in the form determined by the internal documents of UAPF, or application execution by notification, within ten working days from the day of receipt of the documents provided by the Rules, specifying the reasons for rejection.
Thus, after the beneficiary provides the full package of documents complying with the requirements of the legislation of the Republic of Kazakhstan, including the availability of information about annulment of a permanent residence permit in the Republic of Kazakhstan in the NP SDB, UAPF shall pay out pension accumulations within ten business days the day of reception or admission to UAPF of documents stipulated by the Rules.
21. The contributor died in 2010. How do I know if the contributor had pension accumulations? Is it necessary to issue a certificate of inheritance or you can file an application for burial, given that the heirs do not know whether there is an account in UAPF.
In the event of the death of the beneficiary, as well as a person who has pension accumulations in UAPF and has not reached the retirement age in accordance with items 1-3 of Article 11 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter - the Law), UAPF shall pay to his family or a person carried out the funeral a lump sum payment for the burial within the limits of the 52.4-fold monthly calculation indicator established by the law on the republican budget for the relevant financial year, but not exceeding amount on the individual pension saving account.
If the balance of the pension accumulations on the beneficiary’s individual pension account after the lump sum payment for burial amounts to an amount not exceeding the minimum pension amount established by the law on the republican budget for the corresponding financial year, this balance is paid as a burial payment.
In accordance with item 5, Article 57 of the Law, certificates on the availability of an individual pension saving account, balances and cash flow on it in the event of the contributor’s (beneficiary’s) death are issued upon written request to persons who are heirs in accordance with the certificate of inheritance under the law or specified in the will or by courts on the basis of a interlocutory judgement on the inheritance cases.
Thus, information on balances of pension accumulations at the IPSA of the deceased contributor (beneficiary), as well as his/her IPSA statement can be provided both to the heirs by will and by law on the basis of a will or certificate of inheritance.
In addition, in accordance with item 6, Article 57 of the Law, in the event of the death of the contributor (beneficiary), certificates on the availability of an individual pension saving account, balances and cash flow on it are issued to notaries and foreign consular offices for inheritance cases in their work.
Considering the above, before obtaining a certificate of inheritance right, a family member of the deceased or a person who performed the funeral may apply to UAPF to receive a lump sum payment for the burial.
22. Is it possible to conclude a pension agreement on the basis of the passport of the Republic of Kazakhstan? Is it possible to get a duplicate of the contract with the passport of the Republic of Kazakhstan, if the contract was concluded on the basis of an identity card?
You can conclude an agreement on pension provision with the passport of the Republic of Kazakhstan. You can also get a duplicate of the agreement when submitting a passport of the Republic of Kazakhstan, even if the agreement was concluded on the basis of an identity card, since the identity of the contributor (beneficiary) is identified by his/her IIN, last name, first name and date of birth.
23. I’ve reached the retirement age in 2017, however I did not apply for my due pension benefits. I do have my pension accumulations. Considering changes in the pension legislation of RK from January 01, 2018, how can I get my pension accumulations now?
In accordance with sub-item 1), item 1, Article 31 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter - the Law), the persons who have pension accumulations in the unified accumulative pension fund and reached retirement age in accordance with item 1 article 11 of the Law, are entitled to pension benefits at the expense of compulsory pension contributions, i.e.: men at 63; women at 58 (from January 1, 2018 – at 58.5, from January 1, 2019 – at 59, from January 1, 2020 – at 59.5, from January 1, 2021– at 60, from January 1, 2022 – at 60.5, from January 1, 2023 – at 61, from January 1, 2024 – at 61.5, from January 1, 2025 – at 62, from January 1, 2026 – at 62.5, from January 1, 2027 – at 63).
Taking into account that you came to the age of retirement in 2017 you have the right to apply for pension benefits in any convenient time.
We would like to draw your attention to the fact that in accordance with the Rules of pension benefits payment from pension accumulations funded with compulsory pension contributions, compulsory occupational pension contributions from the unified accumulative pension fund approved by the Resolution of the Government of the Republic of Kazakhstan as of 02.10.2013 No. 1042 (hereinafter referred to as the Rules), the beneficiaries shall apply for pension benefits due to age (length of service before January 1, 1998), state basic pension and pension benefits from UAPF with a new application and a package of documents in the divisions of the State Corporation (PSCs).
Payments at the expense of budget funds and pension accumulations will be made in one day and on one bank account specified in the application. Also, on the basis of this application, the beneficiary will be provided with a proactive service (by default) for the payment of the state guarantee (the difference between the amount of CPC actually paid, taking into account the level of inflation and the amount of pension accumulations).
At this the first pension benefit shall be paid within 10 business days from date of the application registration in the State Corporation or within 10 business days from the date of accrual of the beneficiary’s right to be paid benefits from UAPF (i.e. after coming into age of retirement). Further monthly pension benefits from UAPF shall be paid in accordance with the pension benefits schedule established by the State Corporation.
According to the provisions of subitem 2), item 3 of the Rules the pension benefits from UAPF are paid on monthly basis pursuant to the schedule and the benefit amount is defined as one-twelfth annual amount of pension benefits, calculated in accordance with the Methodology of the calculation of the amount of pension benefits approved by the Resolution of the Government of the Republic of Kazakhstan dated 02.10.2013 No. 1042 (hereinafter – the Methodology).
According to the Methodology, the annual amount of pension benefits is calculated as the product of the amount of pension accumulations by the coefficient of the current value of pension accumulations at the respective age of the beneficiary according to the Methodology table. That is, the amount of pension accumulations is multiplied by the coefficient provided in the table for the respective age of the beneficiary. The amount received is divided by 12 and is due on a monthly basis.
At this, the estimated monthly pension benefit is paid in the amount of not less than 54 percent of the subsistence minimum established for the relevant financial year by the law on the republican budget (in 2018 this amount is 54% * KZT 28,284 = KZT 15,273.36).
You can receive the whole amount of pension accumulations if the amount on a date of application is not exceeding 12-fold minimal pension established for the relevant financial year by the law on the republican budget (in 2018 – KZT 33,745 * 12 = KZT 404,940).
Please note that in accordance with the provisions of Article 326 of the Code of the Republic of Kazakhstan On Taxes and Other Mandatory Payments to the Budget (hereinafter referred to as the Tax Code), pension benefitts from UAPF refer to income taxed at the source of payment by individual income tax (hereinafter - IIT).
According to clause 1 of Article 320 of the Tax Code, the beneficiary's income in the form of pension benefits from UAPF is subject to income tax at a rate of 10 (ten) percent.
At the same time, in accordance with the provisions of Article 345 of the Tax Code, beneficiaries of pension benefits from pension accumulations formed at the expense of CPC are entitled to a tax deduction from income in the form of pension benefits from UAPF in the amount of one minimum wage established by the law on the republican budget and on the date of accrual of income in the form of a pension benefit, for each month for which the pension benefit is paid.
24. I'm a member of UAPF JSC. I turned 58 in August 2018. Can I file the documents in 2018 or not?
In accordance with sub-item 1), item 1, Article 31 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan (hereinafter - the Law), the persons who have pension savings in the unified accumulative pension fund and reached retirement age in accordance with item 1 article 11 of the Law, are entitled to pension benefits at the expense of compulsory pension contributions, i.e.: men at 63; women at 58 (from January 1, 2018 – at 58.5, from January 1, 2019 – at 59, from January 1, 2020 – at 59.5, from January 1, 2021– at 60, from January 1, 2022 – at 60.5, from January 1, 2023 – at 61, from January 1, 2024 – at 61.5, from January 1, 2025 – at 62, from January 1, 2026 – at 62.5, from January 1, 2027 – at 63).
Taking into account that from 01.01.2018 generally established retirement age for women is 58.5 years old you cannot apply for pension benefits due to the age of retirement since you will turn 58.5 only at February 2019.
You’ll be entitled to pension benefits due to the age of retirement in August 2019 when you are 59 in accordance with sub-item 1), item 1, Article 31 of the Law.
We would like to draw your attention to the fact that for pension benefits due to age (length of service before January 1, 1998), state basic pension and pension benefits from UAPF, the beneficiaries in accordance with the Rules of pension benefits payment from pension accumulations funded with compulsory pension contributions, compulsory occupational pension contributions from the unified accumulative pension fund approved by the Resolution of the Government of the Republic of Kazakhstan as of 02.10.2013 No. 1042 (hereinafter referred to as the Rules), shall apply with a new application and a package of documents in the divisions of the State Corporation (PSCs).
25. According to the provisions of the Rules, the destruction of identity documents of individuals, including due to their departure for permanent residence outside the Republic of Kazakhstan, is made by the relevant commission of the Ministry of Internal Affairs of the Republic of Kazakhstan at least once a month. However, there are calls from contributors that it takes more than one month and even not two to enter information about the invalidity of an identity document. Why information about the destruction of documents is not entered in "Natural Persons" State database of the Ministry of Justice of the Republic of Kazakhstan in a timely manner? And precisely, in what time the acts on the destruction of invalid documents go to the database of NP SDB?
According to the provisions of the Resolution of the Government of the Republic of Kazakhstan of August 26, 2013 No. 852 On approval of the Rules for registration, issuance, replacement, surrender, withdrawal and destruction of a passport of a citizen of the Republic of Kazakhstan, an identity card of a citizen of the Republic of Kazakhstan, a foreigner's residence permit in the Republic of Kazakhstan, a person’s identity card without citizenship and refugee certificates the destruction of identity documents is made by the commission at least once a month with the preparation of the act of destruction in the form approved The Ministry of Internal Affairs of the Republic of Kazakhstan (hereinafter referred to as the Ministry of Internal Affairs of the Republic of Kazakhstan) containing the number and type of the document being destroyed, information about its owner, the reason for the invalidity of the documents, after which this information is uploaded into "Natural Persons" State database of the Ministry of Justice of the Republic of Kazakhstan (hereinafter referred to as NP SDB ).
Considering that the Ministry of Internal Affairs of the Republic of Kazakhstan is the state body exercising regulation in the field of population migration, we recommend beneficiaries to contact them in order to clarify further actions in terms of updating (transmitting) information to the NP SDB.
26. The necessary procedures for issuing documents for leaving for permanent residence outside the Republic of Kazakhstan in the prescribed manner were drawn up, acts on the destruction of invalid documents by territorial divisions of the internal affairs bodies were sent to the Ministry of Internal Affairs. But several months have passed and the status is not updated in the database of the NP SDB. In this connection is it possible to submit additional documents confirming the fact of departure to UAPF JSC with the list of necessary documents for payment?
UAPF is legally entitled to pay out pension accumulations only after the beneficiary provides the full package of documents complying with the requirements of the legislation of the Republic of Kazakhstan, including subject to the availability of identity documents previously issued by the authorized bodies in “Natural Persons” State Database of the Ministry of Justice of the Republic of Kazakhstan, due to the issuance of permission to leave for permanent residence outside the Republic of Kazakhstan in the prescribed law The order of the Republic of Kazakhstan to annul or allow a foreigner or apolide to permanently reside in the Republic of Kazakhstan.
At the same time, UAPF is not entitled to pay pension accumulations on the basis of other additional documents or information not provided for by the Rules.
27. There were cases when beneficiaries received their pension accumulations due to loss of nationality. Is it a truth and will there be changes in the Law in this connection?
Order of pension accumulations payment is regulated not by the Law but by the Rules of pension benefits payment from pension accumulations funded with compulsory pension contributions, compulsory occupational pension contributions from the unified accumulative pension fund approved by the Resolution of the Government of the Republic of Kazakhstan as of 02.10.2013 No. 1042. These rules stipulate that the payment of pension accumulations is carried out if the information systems of state bodies of the Republic of Kazakhstan have information on the invalidity of an identity card of a citizen of the Republic of Kazakhstan or annulment of a foreigner's or a apolide’s residence permit in the Republic of Kazakhstan issued by an authorized body of the Republic of Kazakhstan in connection with departure of a foreigner or apolide outside the Republic of Kazakhstan for a permanent residence or the cancellation of a foreigner or stateless person a permanent residence permit in the Republic of Kazakhstan. In the case of information on the invalidity of the listed documents in the information systems of state bodies of the Republic of Kazakhstan due to the loss of citizenship, UAPF JSC refuses to accept or execute an application for payment of pension accumulations.
28. Is there any international treaty providing pension contributions’ return to the country of citizenship of a person working abroad or a foreigner working in Kazakhstan after they finished their service?
In accordance with item 3 of Article 98 of the Treaty on the Eurasian Economic Union of May 29, 2014, social security (social insurance) (except for retirement) of workers of member states and family members is carried out under the same conditions and in the same manner as citizens of the state of employment.
Currently, the authorized and competent bodies in the field of pension provision for the member states of the Eurasian Economic Union - the Republic of Belarus, the Russian Federation, the Republic of Armenia, the Kyrgyz Republic, the Republic of Kazakhstan (hereinafter - the EAEU), together with the Eurasian Economic Commission, are continuing to work on a draft Agreement on the Pension Provision of the working citizens of member states of the EAEU (hereinafter - the Agreement). The progress of work on the draft Agreement is covered on the website of the Eurasian Economic Commission: www.eurasiancommission.org.
29. Until September 2005, I worked in Baikonur, and my pension contributions were transferred to the State Pension Fund of the Russian Federation, I was issued an insurance certificate of this fund. How can these accumulations be requested to be credited to UAPF?
In accordance with the pension legislation of the Republic of Kazakhstan, compulsory pension contributions are received directly from the agent (employer). The procedure for transferring pension accumulations to the individual pension saving account of the contributor in UAPF JSC from the State Pension Fund of the Russian Federation is not provided.
30. Tell me, is it true that from 2018, the cash accumulated on the accounts in UAPF will not be transferred to contributors who have left for permanent residence in the Russian Federation, but will be transferred to the pension fund of the Russian Federation?
According to the current legislation of the Republic of Kazakhstan, namely, the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan, foreigners and apolides who have left for permanent residence outside the Republic of Kazakhstan having pension accumulations in the UAPF, who have issued a departure for permanent residence outside the Republic of Kazakhstan and have submitted documents, determined by the legislation of Kazakhstan, confirming the fact of departure, are entitled to pension benefits at the expense of their compulsory and compulsory occupational pension contributions from UAPF.
At this UAPF shall pay insurance benefits in order established by the Government of the Republic of Kazakhstan.
So, UAPF pays pension accumulations in one-time and in full less individual income tax in accordance with the tax legislation, to foreigners, including citizens of the Russian Federation, who have pension savings in UAPF and submitted documents to the UAPF, defined by the legislation of the Republic of Kazakhstan (including the passport of a citizen of Russia), as well as information in the information systems state agencies on the issuance of a permit for a foreigner to leave a permanent place of residence outside the Republic of Kazakhstan in the prescribed manner.
31. Hello! Since January 1, 2018, new rules for the payment of accumulations from UAPF have entered. Will the rules change for those who have left for permanent residence with a subsequent change of residence? Will the right to receive the lump-sum accumulations in full retain?
These changes do not concern order of pension benefits payment to foreigners and apolides due to their leaving for permanent residence outside of the Republic of Kazakhstan. The payment order is the same.
32. How legally incapable person can receive statement being in the Special Social Center?
In accordance with art. 26 of the Civil Code of the Republic of Kazakhstan (CC RK) a citizen who due to mental disease or intellectual impairment can’t understand the meaning of his/her actions or manage them, can be recognized by the court as incompetent, and therefore guardianship is established over him.
A guardian of a citizen found incapable performs transaction on his /her behalf.
In the event of recovery or significant improvement in the health of the incapacitated, the court shall recognize him competent and after that he shall be removed from custody.
In accordance with art. 164 of CC RK legal representatives act on behalf of incapable citizens.
It. 4 art. 122 of the Code of the Republic of Kazakhstan On marriage and family provides that administrations of specialized education, medical and social provision organizations act as guardians or custodians of incapable persons in need of care and being in such organizations.
So when a legal representative of incapable / partially incapacitated adult person applies he/she shall present following documents to receive information on state of pension accumulations:
1) ID of incapable / partially incapacitated adult person (original);
2) ID of the legal representative (original);
Document conforming guardianship established over incapable / partially incapacitated adult person (certificate of guardian (custodian)/certificate of guardian appointment conforming status of guardian issued by local authorized body of social provision basing on decision of local executive bodies (akimat) on guardianship / custody establishment or court decision on guardianship / custody establishment.
34. How and at what rates individual income tax is imposed when pension benefits are paid by UAPF?
According to Articles 326 and 320 of the Tax Code of the Republic of Kazakhstan, acting as amended, set forth in Article 33 of the Law of the Republic of Kazakhstan On the Enactment of the Code of the Republic of Kazakhstan ‘On taxes and other obligatory payments to the budget’ (hereinafter - the Law) there were defined payments attributable to income in the form of pension payments subject to taxation and the tax rate applicable to income in the form of pension payments.
Article 326. Income in the form of pension benefits.
The income in the form of pension benefits subject to taxation includes payments made by the unified accumulative pension fund and (or) voluntary accumulative pension funds:
1) from pension accumulations of taxpayers, formed by:
compulsory pension contributions in accordance with the legislation of the Republic of Kazakhstan;
voluntary occupational pension contributions in accordance with the legislation of the Republic of Kazakhstan that were valid upto January 01, 2014;
compulsory occupational pension contributions in accordance with the legislation of the Republic of Kazakhstan;
voluntary pension contributions in accordance with the provisions of voluntary pension provision agreements;
2) individuals-residents of the Republic of Kazakhstan who have reached retirement age and who left for permanent residence outside the Republic of Kazakhstan in accordance with the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan;
3) individuals-residents of the Republic of Kazakhstan who have not reached retirement age and who left for permanent residence outside the Republic of Kazakhstan in accordance with the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan;
4) individuals in the form of pension accumulations inherited in order established in the legislation of the Republic of Kazakhstan.
Article 320. The Tax rate
The income of the taxpayer except for the income specified in item 2 of this article, shall be taxed at a rate of 10 percent.
According to clause 3 of Article 353 of the Tax Code, which is valid as amended by Article 33 of the Law, the amount of taxable income in the form of pension benefits is determined in the following order:
1) from the unified accumulative pension fund:
the amount of income in the form of pension benefits subject to taxation
the amount of adjustment on the individual income tax provided for in clause 1 of Article 341 of the Tax Code,
the amount of tax deduction in the manner and amount specified in clause 1 of Article 345 of the Tax Code;
2) from a voluntary accumulative pension fund in amount of taxable income in the form of pension benefits.
Article 345. Tax deduction for pension benefits and accumulative insurance contracts
1. Tax deduction is applied to the income in the form of taxable pension benefits in the following amounts:
1) for benefits provided for by sub-item 1) of Article 326 of this Code - in the amount of one minimum wage, established by the law on the republican budget and valid at the date of accrual of income in the form of pension benefit, for each month for which pension benefit is paid;
2) for benefits provided for by sub-item 2) of Article 326 of this Code - in amount of 12-fold minimum wage established by the law on the republican budget and valid at the date of accrual of income in the form of pension benefit.
At this, in accordance with sub-items 2) and 3), clause 1 of Article 346 and sub-item 18), clause 1 of Article 341 of the Tax Code, as well as according to explanations received from the authorities (the replies are published on www.enpf.kz in On the Pension System/ Pension Legislation/Explanations):
1) Standard tax deductions (hereinafter – standard deduction) are not applied to the income in the form of pension benefits.
Consequently, the standard deduction in the amount of 75–fold minimum wage for a calendar year on the basis of the fact that such a person at the date of application is:
Ø a participant in the Great Patriotic War and a person equated to it;
Ø a person who was awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the years of the Great Patriotic War;
Ø a person who has worked (served) for at least six months from June 22, 1941 to May 9, 1945 and was not awarded orders and medals of the former USSR for selfless work and impeccable military service in the rear during the Great Patriotic War;
Ø a disabled person of I, II or III groups;
Ø disabled child;
Ø one of the parents, guardians, trustees of a disabled child, for each such disabled child until he reaches the age of eighteen;
Ø one of the parents, guardians, trustees of a person recognized as disabled due to “disabled since childhood” - for each such person during his life;
Ø one of the adoptive parents (s) - for each such person until the adopted child is eighteen years old;
Ø one of the adoptive parents who have adopted orphans and children left without parental care into a foster family - for each such person for the period of the agreement on the transfer of orphans, children left without parental care, to a foster family,
to income in the form of pension benefits from UAPF is not applied.
So the income in the form of pension benefits from UAPF is subject to individual income tax (IIT) on the rate 10% less tax deduction amount indicated in clause 1 Article 345 of the Tax Code.
2) at UAPF payment of a lump sum for burial as provided by item 5 Article 50 of the Law of the Republic of Kazakhstan On Pension Provision in the Republic of Kazakhstan, adjustment of the income within 8-fold minimum wage is not applied pursuant to sub-clause 18) clause 1 of Article 341 of the Tax Code.
Thus, the lump-sum payment for burial from UAPF to persons who carried out the burial is subject to IIT at a rate of 10 percent.
A lump sum inheritance payment to individuals in the form of pension savings inherited in the manner prescribed by the legislation of the Republic of Kazakhstan is subject to IIT at a rate of 10 percent.
A lump-sum payment to non-resident individuals who have left for permanent residence outside the Republic of Kazakhstan is subject to IIT at a rate of 10 percent.
35. At what expense must be formed compulsory pension contributions during the period of maternity leave?
In accordance with Article 26 of the Law of the Republic of Kazakhstan On Compulsory Social Insurance, from social benefits for cases of disability and (or) job loss, as well as loss of income due to pregnancy and childbirth, adoption of a newborn child (s) and after a child reaches the age of one year, the compulsory pension contributions are withheld and transferred to the unified accumulative pension fund in accordance with the legislation of the Republic of Kazakhstan on pension provision.
In accordance with the Rules and terms of calculation, deduction (accrual) and transfer of compulsory pension contributions, mandatory professional pension contributions to the unified accumulative pension fund, approved by the Government of the Republic of Kazakhstan on October 18, 2013 No. 1116, monthly calculation and retention of compulsory pension contributions from social benefits in case of disability and (or) loss of work, loss of income due to pregnancy, childbirth, adoption of a newborn child (children), in connection with caring for a child upon reaching the age of one year from the State Social Insurance Fund, as well as compulsory pension contributions subsidized from the budget, are carried out by the public corporation “Government for Citizens” in accordance with a single list of individuals who have entered into a pension agreement at the expense of compulsory pension contributions, compulsory occupational pension contributions.
36. Which second-tier banks can provide banking services for the payment of pension accumulations without withholding commissions from beneficiaries who process pension accumulations?
In accordance with agreements on the provision of banking services for the payment of pension accumulations, the list of second-tier banks that provide services for the payment of pension accumulations without withholding commission from beneficiaries who process pension accumulations are as follows:
1) ForteBank JSC;
2) Halyk Bank of Kazakhstan JSC;
3) Bank CenterCredit JSC
4) Tsessna Bank JSC;
5) Eurasian Bank JSC;
6) Tengri Bank JSC;
7) Kazpochta JSC.
37. What are bank details for CPC and COPC transfers?
Bank details for CPC and COPC transfers are indicated on UAPF website www.enpf.kz in Services – To Employers – Bank Details for CPC and COPC Transfers.
CPC, COPC transfers including debts are made into Government for Citizens State Corporation NJSC using following details:
Beneficiary: “Government for citizens” State Corporation NJSC
Bank of Beneficiary: “Government for citizens” State Corporation NJSC
BIC of Beneficiary: GCVPKZ2A
IIC of Beneficiary: KZ12009NPS0413609816
BIN of Beneficiary: 160440007161
CPP (Code of payment purpose): 010 (CPC), 015 (COPC), 019 (CPC penalty), 009 (COPC penalty).
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