Answers to questions on payment of the unified aggregate payment to the State Social Insurance Fund
- Is there a procedure for payment of a unified aggregate payment (UCP)?
Rules for payment, distribution and transfer of a unified aggregate payment (UCP) in the form of individual income tax and social payments, as well as their refund are approved by the Resolution of the Government of the Republic of Kazakhstan dated January 18, 2019 № 4. - Who is a payer of the unified aggregate payment (UCP)?
According to Article 774 of the Code of the Republic of Kazakhstan "On Taxes and Other Obligatory Payments to the Budget" (hereinafter - the Tax Code) payers of the unified aggregate payment (hereinafter - UCP) are individuals engaged in entrepreneurial activities without registration as an individual entrepreneur, who simultaneously meet the following conditions
1) have paid the UCP;
2) do not use hired labor
3) provide services exclusively to individuals who are not tax agents and (or) sell exclusively to individuals who are not tax agents, agricultural products of private subsidiary plots of their own production, except for excisable products. - Who is not a payer of the unified aggregate payment (UCP)?
According to Article 774 of the Tax Code, the following are not recognized as UCP payers:
1) persons engaged in activities on the territory of commercial real estate, as well as commercial facilities, including those located on the right of ownership, lease, use, trust management;
2) Persons renting property excluding housing
3) Persons engaged in private practice;
4) foreigners and stateless persons, except for kandas
5) persons having state registration as individual entrepreneurs. - What is the amount of the unified aggregate payment (UCP)?
A unified aggregate payment (UCP) includes individual income tax and social security payments due and payable.
The amount of UCP payable by the payer is:
- 1-fold monthly calculation index (MCI) in cities of republican and regional significance, the capital (in 2021 - 2,917 tenge);
- 0.5 times the monthly calculation index in other localities (1,458.5 tenge in 2021).
In this case, the size of the MCI established by the law on the republican budget and effective as of January 1 of the corresponding financial year is applied. - How is the unified aggregate payment (UCP) paid?
The payment of the UCP by the payers is carried out independently or by a third party in their favor, indicating the month of the calendar year for which the unified aggregate payment is made in the "MMYYYY" format.
The UCP is payable in total. The payment of the UCP is made by paying the UCP by the payer in cash or by bank transfer through banks and organizations engaged in certain types of banking operations to the bank account of the State Corporation "Government for Citizens" (hereinafter - State Corporation), taking into account the requirements of the Law of the Republic of Kazakhstan dated July 26, 2016 " About payments and payment systems".
Details for crediting and transferring the amounts of the Unified Aggregate Payment:
Beneficiary: NJSC State Corporation "Government for Citizens"
Beneficiary bank: NJSC State Corporation "Government for Citizens"
BIN: 160440007161
BIC of the beneficiary's bank: GCVPKZ2A
Beneficiary IIC: КZ47009ESP0163609911
PPC 183 - UCP.
Purpose of payment: UCP for _____ (month, year)
Banks and organizations carrying out certain types of banking operations transfer the received amount of the UCP to the State Corporation by electronic payment orders of the MT-102 format.
The format of the payment order MT-102 (hereinafter referred to as the payment order MT-102) contains the IIN, full name (if any), the date of birth of the person, the period (month, year) for which the UCP is paid, as well as the amount of the UCP. - Terms of payment of the unified aggregate payment (UCP)?
UCP is paid separately for each month in which the income was received. At the same time, the UCP can be paid for the current and subsequent months of the calendar year.
UCP cannot be paid for past periods. - How is the amount of the unified aggregate payment (UCP) distributed?
- 10% in the form of individual income tax to the relevant budget at the place of residence of the UCP payer;
- 20% in the form of social contributions to the State Social Insurance Fund (hereinafter - SSIF);
- 30% in the form of mandatory pension contributions to the Unified Accumulative Pension Fund (hereinafter - UAPF);
- 40% in the form of deductions for compulsory health insurance to the Health Insurance Fund (hereinafter - HIF).
The UCP paid by persons exempted from paying social payments in accordance with the legislation of the Republic of Kazakhstan on pensions, compulsory social insurance and compulsory social health insurance is not subject to distribution for social payments and is transferred by the State Corporation in the form of individual income tax to the relevant budgets at the place of residence of the UCP payer. - In what cases is the return of erroneously paid amounts of the unified aggregate payment (UCP)?
The State Corporation shall automatically return the erroneously paid amounts of the UCP to the payer in the following cases, if:
1) errors were made in the details of the payment document;
2) in one payment document, the UCP amount was transferred two or more times for the same period, for the same individual;
3) errors were made in the list part of the payment order MT-102;
4) the amount of the UCP does not correspond to the size for the corresponding period;
5) there is no place of permanent registration of the payer in the State database "Individuals" (hereinafter - SDI);
6) there is no corresponding territorial body of state revenues at the registered place of permanent registration of the payer in the SDI.I
n the cases provided for in subparagraphs 1), 2), 3), 4), 5) and 6), the UCP is not counted towards payment and is returned as erroneously paid amounts of the UCP to banks and organizations engaged in certain types of banking operations. - How to return the erroneously paid amounts of the unified aggregate payment (UCP)?
In order to return the erroneously paid amounts of the UCP by the payer, a bank or an organization carrying out certain types of banking operations, an application is submitted for the return of the erroneously paid UCP to the State Corporation, with a copy of the payment document or a document confirming the payment of the UCP. Details and application form at the link http://gfss.kz/#/socialcontributions/returnesp - In what cases can the payer be refused the return of erroneously paid amounts of the unified aggregate payment (UCP)?
The transferred UCP amounts are non-refundable in the following cases, if:
1) the amount required by the payer for a refund does not correspond to the amount transferred to the relevant budgets at the place of permanent registration of the payer, the SSIF, the HIF and the UAPF;
2) in the payer's application, the payer's details (IIN), payment details (number and (or) date and (or) amount of the payment order) are incorrectly indicated (or not indicated);
3) the form of the payer's application does not correspond;
4) an incorrect reason for the return is indicated in the payer's application (selection of more than one reason).
Also, the amounts of the UCP are not refundable if the period of payment of social contributions to the SSIF is included in the length of participation in the system of compulsory social insurance when assigning social payments from the SSIF. - Where does the payer of the unified aggregate payment (UCP) apply to obtain information on the transferred amounts of social contributions?
For information on the status and movement of social contributions, please contact:
with an application to the State Corporation with an identity document for identification https://gov4c.kz/ru/contacts/adresa/);
or
with an application to the SSIF branches with an identity document for identification (addresses at the link http://gfss.kz/#/contacts/branches);
or
through the web portal of "electronic government" www.egov.kz by sending a request using an EDS.
The application form can be downloaded at http://gfss.kz/#/socialcontributions/govservices. - What is the time frame for issuing information on the status and movement of social contributions to the payer of the unified aggregate payment (UCP)?
Issuance of information on the status and movement of social contributions is carried out within 10 minutes.
The maximum allowable waiting time for submitting a package of documents on the spot on the day of the application is 15 minutes.
The maximum allowable service time is 20 minutes. - What documents are required to obtain information on the status and movement of social contributions by the payer of the unified aggregate payment (UCP)?
The list of documents when applying to the State Corporation, a branch of the SSIF:
in person:
1) identity document (for personal identification);
when contacted by an authorized person:
1) identity document (for personal identification);
2) a power of attorney certified by a notary - when representing the interests of the recipient of public services by a third party.
When contacting the portal, a request is made in the form of an electronic document, signed by the service recipient's EDS or certified by a one-time password, in case of registration and connection of the service recipient's subscriber number provided by the mobile operator to the portal account. - In what cases is the payer of the unified aggregate payment (UCP) refused to receive information on the status and movement of social contributions?
In cases where the UCP payer provides an expired document, an employee of the State Corporation and (or) a branch of the SSIF issues a receipt refusing to accept documents.