UP payer - a tax agent as defined by Article 776-1(2) of the Tax Code of RK (TC) (individual entrepreneurs and legal entities, which are subjects of microentrepreneurship and small entrepreneurship,applying special tax regimes, paying income to an individual in the form of wages and choosing to calculate, withhold and remit UP)

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          Calculation, payment, transfer and distribution of the UP shall be carried out in accordance with the Rules approvedby the приказом Заместителя Премьер-Министра – Министра труда и социальной защиты населения Республики Казахстан от 29.06.2023 г. № 270