SOCIAL CODE OF THE REPUBLIC OF KAZAKHSTAN

Code of the Republic of Kazakhstan dated April 20, 2023 № 224-VII.

Unofficial translation

GENERAL PART SECTION 1. GENERAL PROVISIONS Chapter 1. MAIN PROVISIONS

Article 1. Basic concepts used in this Code

1. The following basic concepts shall be used in this Code:

1) habilitation - a set of measures aimed at the formation and development of abilities for household, social and professional activities in persons with disabilities;

2) individual assistance plan for a person (family) (hereinafter - an individual plan) - an action plan to promote employment and (or) social adaptation, compiled by a career center together with the person who applied for targeted social assistance, and (or) members of his family;

3) State Corporation “Government for Citizens” (hereinafter referred to as the State Corporation) is a legal entity established by the decision of the Government of the Republic of Kazakhstan to provide public services in accordance with the legislation of the Republic of Kazakhstan, organize work on accepting applications for provision of public services and issuing their results to the service recipient according to the “one window” principle, ensuring the provision of public services in electronic form;

4) special social services - a set of services that provide conditions to a person (family) for overcoming the causes that objectively disrupt a person's life and that are aimed at creating equal opportunities with other citizens for community involvement;

5) price limits for special social services - the maximum and minimum levels of tariffs for ensuring the guaranteed state cost of special social services;

6) a person (family) in need of special social services - a person (family) recognized as such on the grounds provided for in Article 133 of this Code, objectively disrupting the life of a person, which he cannot overcome on his own;

7) recipient of special social services - a person (family) recognized as needing special social services;

Note!
Subparagraph 8) is subject to amendment by the Law of the Republic of Kazakhstan dated 15.04.2024 № 72-VIII (shall come into force from 01.01.2025).

8) entities providing special social services - individuals and (or) legal entities employed in the state and non-state sectors for the provision of special social services;

9) centers for rendering special social services - organizations established by decision of local executive bodies and rendering special social services to persons (families) in need of special social services, in a hospital, semi-hospital, in temporary stay conditions and at home;

10) standards for rendering special social services - regulatory legal acts that establish minimum requirements for the quality, volume and conditions for rendering special social services;

10-1) special social payment - cash payments made to persons employed in work with harmful working conditions;

11) special vehicles- a type of technical assistance for movement of a person with a disability;

12) assistant - an employee of a career center who performs the functions of assisting a social work consultant and the akim of a settlement, village, rural district in conducting consultations, interviews, as well as monitoring fulfillment of obligations under the social contract;

13) breadwinner - a person who maintains disabled family members who are dependent on him, at the expense of his income;

14) the authorized body for assigning targeted social assistance - the local executive body of the city of republican status, the capital, district, city of regional scale, district in the city, assigning state targeted social assistance;

15) social contributions - money paid by payers of social contributions to the State Social Insurance Fund as prescribed by the legislation of the Republic of Kazakhstan;

16) arrears in social contributions – the sums calculated and not paid within the time limits established by this Code, the amount of social contributions, as well as unpaid amounts of penalties;

17) social contributions rate - a fixed amount of mandatory payments to the State Social Insurance Fund, expressed as a percentage of the value of the object of social contributions calculation;

Note!
The effect of the paragraph of the first subparagraph 18) is suspended until 01.01.2025 by this Code and during the suspension period until 01.01.2024, this paragraph is valid in the wording of Article 262.

18) social contributions payer (hereinafter - the payer) - an employer, an individual entrepreneur, including a farmer or a farming enterprise, a private practitioner, calculating and paying social contributions to the State Social Insurance Fund as prescribed by the legislation of the Republic of Kazakhstan, including tax agents, determined by the tax legislation of the Republic of Kazakhstan, who pay social contributions to the State Social Insurance Fund for individuals who gain income under civil law contracts, the subject of which is performance of work (provision of services).

Local executive bodies or other legal entities shall be recognized as payers of social contributions when paying material benefits to individual assistants in accordance with paragraph nine of subparagraph 31) of paragraph 2 of Article 319 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), as well as the operator of the Internet platform specified in subparagraph 1) of paragraph 2 of Article 102 of this Code, paying social contributions for the individuals specified in subparagraph 7) of part one of Article 243 of this Code;

19) social maladjustment – disruption of interaction of an individual with social environment;

20) social deprivation - restriction and (or) deprivation of the possibility of independent satisfaction by a person (family) of basic vital needs;

21) unified information system of the social and labor sphere – a software system designed to automate the activities of the authorized state body, local executive bodies on the population’s social security and employment, labor mobility centers, career centers, the labor resources development Center and cross-sectoral interaction in order to provide state services to the population in the social and labor area;

22) social work consultant - an employee of a career center who assists in the assignment of state targeted social assistance and exit of a low-income person (family) from a situation caused by his (her) being below the poverty line;

23) social worker - an employee rendering special social services and (or) assessing and determining the need for special social services, qualified to meet the established requirements;

24) social occupational guidance- a set of interrelated activities aimed to provide practical assistance in choosing professions, changing occupations and improving skills, with regard to professional knowledge, skills, individual interests and the labor market needs;

25) social contract - an agreement that defines the rights and obligations of the parties, between a participant in active employment promotion measures and a labor mobility center (career center), and in the cases provided for by this Code, with individuals or legal entities involved in organizing active employment promotion measures, also on rendering state targeted social assistance;

26) social risk - the occurrence of an event that entails disability and (or) loss of employment, loss of a breadwinner, loss of income due to pregnancy and childbirth, adoption of a newborn child (children) and care for a child upon reaching the age of one and a half years, as a result of which a participant in the compulsory social insurance system, or in the event of his death, the family members who were dependent on him, acquire the right to receive social payments in accordance with this Code;

27) social payments - payments made by the State Social Insurance Fund to the social payments recipient;

28) recipient of social payment - an individual for whom social contributions were made to the State Social Insurance Fund before the occurrence of a social risk case and for whom the State Social Insurance Fund resolved to assign social payments, and in the event of the death of a person who is a participant in the compulsory social insurance system - family members of the deceased (recognized by the court as missing or declared dead) breadwinner, who were dependent on him;

29) diversification – allocation of pension assets in various financial instruments to reduce the risk of their losses in accordance with the requirements established by the National Bank of the Republic of Kazakhstan;

30) printed edition - printed periodicals, the list of which is established by the authorized body for regulation, control and supervision of the financial market and financial organizations;

31) biometric identification - a procedure for establishing the identity of an individual on the basis of his physiological and biological immutable traits;

32) vacancy - a free workplace (position) at the employer;

33) lump-sum pension payment - the amount of pension savings formed at the expense of mandatory pension contributions, withdrawn by the contributor of mandatory pension contributions (recipient of pension payments) from the unified accumulative pension fund in order to improve housing conditions and (or) pay for medical treatment as established by this Code;

34) unified accumulative pension fund - a legal entity exercising functions of attracting pension contributions and pension payments, as well as other functions defined by this Code;

35) investment declaration of the unified accumulative pension fund - a document defining the list of investment objects, goals, strategies, conditions and restrictions on investment activities in respect of pension assets, conditions for hedging and diversifying pension assets;

36) single payment payer - a tax agent, defined by Article 776-1 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code);

37) organization providing mandatory guarantee of deposits - a non-profit organization created in the legal form of a joint-stock company and providing mandatory guarantee of deposits on the basis of the Law of the Republic of Kazakhstan "On compulsory insurance of deposits placed in second-tier banks of the Republic of Kazakhstan", other regulatory legal acts Republic of Kazakhstan and the charter;

38) subsistence minimum - the minimum monetary income per person, equal in value to the cost of the minimum consumer basket;

39) labor market - the sphere of formation of demand and supply for labor;

40) national system of forecasting labor resources - a set of methods and approaches used to determine the forecast demand and supply of manpower;

41) labor resources development Center - a legal entity established by the resolution of the Government of the Republic of Kazakhstan under the authorized state body, providing information and analytical support for the labor market, active measures to promote employment, methodological support for employment services, development and maintenance of the unified information system of the social and labor sphere;

42) labor mobility center - a legal entity created by the local executive body of the region, the city of republican status and the capital to develop and implement measures to promote employment;

43) an able-bodied person (an able-bodied family member) - a person or family member aged from eighteen to the age provided for in paragraph 1 of Article 207 of this Code, with the exception of persons with disabilities of the first or second group and (or) persons with diseases in which a period of temporary disability for more than two months may be established;

44) freely chosen employment – occupation of citizens of the Republic of Kazakhstan, kandas, foreigners and stateless persons residing in the Republic of Kazakhstan, chosen by them by freely disposing of their abilities for work, choosing a vocation and type of activity;

45) voluntary accumulative pension fund - professional securities market participant, carrying out, on the basis of a license from the authorized body for regulation, control and supervision of the financial market and financial organizations, investment portfolio management with the right to attract voluntary pension contributions;

46) voluntary pension contributions - money contributed by contributors of voluntary pension contributions on their own initiative to the unified accumulative pension fund and (or) voluntary accumulative pension funds for the pension payments recipient as determined by the legislation of the Republic of Kazakhstan and the agreement on pension provision at the expense of voluntary pension contributions, and (or) the unclaimed amount of guarantee compensation on a guaranteed deposit, transferred by an organization that provides mandatory guarantee of deposits, to the unified accumulative pension fund as required by the Law of the Republic of Kazakhstan "On compulsory insurance of deposits placed in second-tier banks of the Republic of Kazakhstan";

47) an agreement on pension provision at the expense of voluntary pension contributions - an agreement on the establishment, change or termination of legal relations related to voluntary pension contributions, savings and receipt of pension payments, the terms of which are accepted by the contributor (recipient) only by joining the proposed agreement as a whole;

48) rate of voluntary pension contributions - the amount of payment to the unified accumulative pension fund and (or) voluntary accumulative pension fund, which is determined by the contributor of voluntary pension contributions independently and can be changed at his discretion, determined by the agreement on pension provision from voluntary pension contributions;

49) contributor of voluntary pension contributions - an individual or legal entity making at its own expense, also as an individual making voluntary pension contributions at the expense of the unclaimed amount of guarantee compensation on a guaranteed deposit in favor of a recipient of pension payments in accordance with a pension agreement for account of voluntary pension contributions;

50) wage subsidy - full or partial compensation of the employer's expenses for remuneration of employees placed in subsidized jobs;

51) hired worker- an individual who performs work under an employment contract or carries out activities under a civil law contract, in which the schedule and payment for the time worked or a unit of goods produced, or for services rendered are determined by the customer;

52) average per capita income - the share of the total family income attributable to each family member per month;

Note!
Subparagraph 53) is put into effect from 01.01.2028 in accordance with Article 263 of this Code.

53) minimum old-age pension amount - the minimum amount of an old-age pension established for the corresponding financial year by the law on the republican budget;

54) individual pension account - a personal account of a contributor of mandatory pension contributions, an individual for whom mandatory professional pension contributions, voluntary pension contributions (of pension payments recipient) are transferred, on which mandatory pension contributions or mandatory occupational pension contributions, or voluntary pension contributions are recorded, investment income, penalties and other receipts in accordance with the legislation of the Republic of Kazakhstan and from which pension payments are made;

55) individual assistant - a person who provides services of escorting a person with the first disability group with difficulty in moving, and providing assistance when visiting facilities;

56) a person engaged in private practice - a private notary, a private bailiff, a lawyer and a professional mediator;

57) total income - the sum of income types taken into account when assigning state targeted social assistance;

58) mandatory pension contributions of the employer - money transferred by agents at their own expense to a contingent pension account as prescribed by the legislation of the Republic of Kazakhstan;

59) rate of the employer's mandatory pension contributions - the amount of the agent's payment to the unified accumulative pension fund, as a percentage of the employee's income accepted for calculating the employer's mandatory pension contributions;

60) labor force - employed and unemployed population;

61) persons who are not part of the labor force - persons who are not engaged in work or unemployed;

62) workplace - a place of permanent or temporary location of an employee in the performance of his labor duties in the course of labor activity;

63) job seeker - an individual who applied to the career center for assistance in employment;

64) employment - a set of organizational, economic and legal measures intended to promote the population employment;

65) individual employment plan - a document that indicates the personal data of the unemployed person, planned and implemented measures to promote employment;

66) private employment agency - an individual or legal entity providing labor mediation, registered in the manner prescribed by the legislation of the Republic of Kazakhstan;

67) unemployed – an individual who is looking for a job and is ready to start working;

68) pension - a set of state basic pension payments and (or) pension payments by age, and (or) pension payments for long service and (or) from the unified accumulative pension fund, and (or) voluntary accumulative pension fund, and (or) insurance payments from an insurance company in accordance with a pension annuity agreement;

69) pension assets - money, securities, other financial instruments intended for securing and making pension payments, transfers, as well as other purposes envisaged by this Code;

70) investment income of pension assets - money received (to be received) as a result of investment of pension assets;

71) investment portfolio of pension assets - a set of financial instruments included in pension assets;

72) pension annuity agreement - an insurance agreement, on which one party (the insured) undertakes to transfer to the insurance company the amount of pension savings (redemption amount), and the other party (the insurance organization) undertakes to make insurance payments in favor of the insured person and (or) the insured (persons) for life or for a specified time frame;

73) authorized organization for the issuance of pensions and benefits - second-tier banks, organizations that have licenses from the authorized body for regulation, control and supervision of the financial market and financial organizations for the relevant types of banking operations, territorial units of the Kazpost JSC;

74) pension savings - money of a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions are transferred, voluntary pension contributions (recipient of pension payments), recorded on his individual pension account, including mandatory pension contributions, mandatory vocational pension contributions and voluntary pension contributions, investment revenue of pension assets, interest and other receipts in accordance with agreements, this Code, the legislation of the Republic of Kazakhstan;

Note!
Subparagraph 75) from 01.01.2028 is valid in the wording provided for in Article 263 of this Code.

75) threshold of pension savings minimum adequacy - the minimum amount of pension savings formed from mandatory pension contributions, required to ensure a monthly pension not lower than the minimum pension established by the law on the republican budget and effective as of January 1 of the corresponding financial year, determined in accordance with the methodology approved by the Government of the Republic of Kazakhstan;

76) pension provision - a set of legal, economic and social measures aimed at providing citizens with pension payments upon the onset of retirement age and other conditions under the legislation of the Republic of Kazakhstan;

77) pension payments:

by age - payments of money to individuals with at least six months of work experience as of January 1, 1998, in proportion to the service length;

for long service - payment of money to military servicemen, servants of special state and law enforcement bodies, state courier service, as well as persons whose rights to hold special ranks, class ranks and wear uniforms were abolished from January 1, 2012, and to persons whose medical positions were reduced in internal affairs bodies of the Republic of Kazakhstan from July 1, 2022 and January 1, 2023, who at the position reduction time had at least twelve years of service and six months of continuous military service, service in special state and law enforcement bodies, state courier service, subject to their continuation of work in medical organizations of pre-trial detention centers and penitentiary (penal) system institutions, in accordance with this Code;

from the unified accumulative pension fund - payment of money to individuals for whom mandatory pension contributions and (or) mandatory pension contributions of the employer, and (or) mandatory occupational pension contributions, and (or) voluntary pension contributions have been paid;

from an insurance organization - payment of money from an insurance organization to individuals in accordance with a pension annuity agreement;

from a voluntary accumulative pension fund - payment of money to individuals for whom voluntary pension contributions have been paid;

78) pension payments beneficiary - an individual who has been assigned a state basic pension payment and (or) pension payments by age, and (or) pension payments for long service, and (or) pension payments from the unified accumulative pension fund and (or) voluntary accumulative pension fund, and (or) insurance payments from an insurance organization in accordance with a pension annuity agreement;

Note!
Subparagraph 79) from 01.01.2028 is valid in the wording provided for in Article 263 of this Code.

79) minimum pension - the minimum pension established for the corresponding financial year by the law on the republican budget;

80) investment portfolio manager - a professional participant in the securities market, carrying out, on its own behalf and in the interests and at the expense of the client, investment portfolio management on the basis of a license in pursuance of the laws of the Republic of Kazakhstan "On the securities market" and "On permits and notifications" , as well as meeting the requirements of the authorized body for regulation, control and supervision of the financial market and financial organizations for the pension assets management;

81) Internet platform - an Internet resource intended for interaction between the operator of the Internet platform, the customer and the contractor for rendering of services and performance of work;

82) custodian bank - the National Bank of the Republic of Kazakhstan or a second-tier bank holding a license from the authorized body for regulation, control and supervision of the financial market and financial organizations for custodial activities;

83) custodial contract - a custodial and agency agreement concluded by a custodian bank and its client, which establishes the procedure for providing custodial services to the client;

84) occupational orientation - a system of measures aimed at assisting a person with a disability in choosing the types of work;

85) vocational training - training, including vocational training, retraining for acquiring new occupations (professions), skills and advanced training within employment promotion measures provided for by this Code;

86) poverty line - the maximum minimum amount of monetary income per person, established as a criterion for determining the amount of state targeted social assistance;

87) caregiver - an individual directly caring for a person with the first disability group, regardless of family ties with him;

88) income replacement ratio - a ratio that is determined depending on the case of social risk;

88-1) The Commissioner for the Rights of Socially Vulnerable Categories of the Population under the President of the Republic of Kazakhstan (hereinafter - the Ombudsman) is an individual appointed by the President of the Republic of Kazakhstan, who carries out his/her activities on a voluntary basis to ensure the guarantees of rights and legitimate interests of socially vulnerable categories of the population, as well as the restoration of their violated rights and freedoms in interaction with state and public institutions;

89) authorized body for regulation, control and supervision of the financial market and financial organizations - a state body exercising state regulation, control and supervision of the financial market and financial organizations;

90) coefficient of participation experience - a coefficient that is determined depending on the total length of participation in the system of compulsory social insurance;

91) career center - a branch of the labor mobility center that performs its functions in districts, cities of regional and republican scale, the capital;

92) medical habilitation - a process of medical rehabilitation aimed at acquiring or compensating for unformed functions and skills of children with disabilities and integrating them into society;

93) median income - the amount of income, relative to which the income of half of the population is above that amount, and of half of the population below that amount;

94) medical rehabilitation - a set of medical services aimed at keeping, partial or complete restoration of impaired and (or) lost body functions;

95) medico-social examination - assessment of restrictions on the life of the person being examined, caused by a persistent disorder of body functions, with establishment (non-establishment) of disability and (or) the degree of disability, as well as determination of his needs for social protection measures;

96) medical and social expertise unit - a structural subdivision of the authorized state body that conducts medical and social expertise;

97) independent expert of medical and social expertise - an individual who meets the requirements determined by the authorized state body and is included in the register of independent experts of medical and social expertise;

98) state targeted social assistance (hereinafter - targeted social assistance) - assistance rendered by the state to individuals (families) with a monthly average per capita income below the poverty line established in regions, cities of republican status, the capital;

99) state social benefits - cash payments to citizens in the event of disability and loss of a breadwinner;

100) The State Social Insurance Fund (hereinafter -the Fund) - a non-profit organization in the form of a joint-stock company, whose founder and sole shareholder is the state, which accumulates social contributions, assigns and makes social payments to participants in the compulsory social insurance system in respect of which a case of social risk has occurred, including dependent family members in case of loss of a breadwinner;

101) assets of the State Social Insurance Fund (hereinafter - the assets of the Fund) - money, securities, other financial instruments intended for the purposes provided for by this Code;

102) investment declaration of the State Social Insurance Fund (hereinafter - the investment declaration of the Fund) - a document defining the goals, strategy, list of objects for investment under the legislation of the Republic of Kazakhstan, conditions and restrictions on investment activities in relation to the Fund's assets, conditions for hedging and diversification of the Fund's assets;

103) investment income of the State Social Insurance Fund (hereinafter - the investment income of the Fund) - money received (to be received) as a result of investing the Fund's assets;

104) state basic pension payment - a monthly cash payment provided upon reaching the retirement age, established by paragraph 1 of Article 207 of this Code;

105) disability - the degree of restriction of a person's life activity due to a health disorder with a persistent disorder of body functions;

106) a person with a disability - a person who has a health disorder with a persistent disorder of body functions caused by diseases, mutilations (wounds, injuries, contusions), their consequences, disorders, leading to restriction of life and the need for his social protection;

107) social rehabilitation of persons with disabilities - a set of measures aimed at creating conditions for persons with disabilities to overcome life restrictions, restore social status, their social and environmental adaptation;

108) professional rehabilitation of persons with disabilities - a set of measures aimed at obtaining or restoring impaired or lost professional skills, knowledge and skills of persons with disabilities, their adaptation and employment;

109) individual program of habilitation and rehabilitation of a person with a disability (hereinafter - an individual program) - a document that determines specific volumes, types and terms of habilitation and rehabilitation of a person with a disability based on his individual needs;

110) a child with a disability - a person under the age of eighteen who has a health disorder with a persistent disorder of body functions due to diseases, mutilations (wounds, injuries, contusions), their consequences, disorders, leading to a restriction of life and the need for his social protection;

111) compulsory social insurance - a set of measures organized, controlled and guaranteed by the state to compensate for part of the income taken into account as an object of calculation of social contributions, for making social payments in the event of a social risk case provided for by this Code;

112) system of compulsory social insurance - a set of norms and rules established and guaranteed by the state, regulating relations between the subjects of the compulsory social insurance system;

113) the total length of participation in compulsory social insurance system - the total number of months for which social contributions were received;

114) a participant in the compulsory social insurance system - an individual for whom social contributions are paid and who is entitled to social payments at the occurrence of social risk cases provided for by this Code;

115) subjects of the compulsory social insurance system - the payer; participant in the compulsory social insurance system; recipient; State corporation; Fund; National Bank of the Republic of Kazakhstan; authorized state body; state revenue authorities; labor mobility center;

116) mandatory pension contributions - money contributed in accordance with this Code to a single accumulative pension fund as required by the legislation of the Republic of Kazakhstan;

117) arrears in mandatory pension contributions, mandatory pension contributions of the employer, mandatory occupational pension contributions - calculated, withheld (accrued) and not transferred to the unified accumulative pension fund mandatory pension contributions, mandatory pension contributions of the employer, mandatory occupational pension contributions within the time frames established by this Code, as well as unpaid fines;

118) contract on pension provision from mandatory pension contributions, mandatory occupational pension contributions - an accession agreement, the terms of which are accepted by a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions are transferred (recipient of pension payments), only by joining the proposed agreement as a whole;

119) agent for the payment of mandatory pension contributions, mandatory pension contributions of the employer, mandatory occupational pension contributions, voluntary pension contributions (hereinafter - the agent) - an individual or legal entity, including a foreign legal entity operating in the Republic of Kazakhstan through a permanent establishment, branches, representative offices foreign legal entities calculating, withholding (charging) and transferring mandatory pension contributions, employer's mandatory pension contributions, mandatory occupational pension contributions, voluntary pension contributions to the unified accumulative pension fund as required by the legislation of the Republic of Kazakhstan.

The insurance organization shall be considered an agent.

Tax agents defined in accordance with Article 776-1 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) shall be considered an agent for the calculation (accrual), transfer of a single payment for employees.

As an agent for the payment of mandatory pension contributions for individuals gaining income under civil law contracts, the subject of which is performance of work (rendering of services), tax agents are considered, determined by the tax legislation of the Republic of Kazakhstan (hereinafter referred to as tax agents);

As the agent for the payment of mandatory pension contributions for the individuals specified in subparagraph7) of part one of Article 243 of this Code, the operator of the Internet platform defined in subparagraph 1) of paragraph 2 of Article 102 of this Code shall be considered.

120) mandatory pension contributions rate - the amount of payment to the unified accumulative pension fund, as a percentage of the income of the contributor, accepted for calculation of mandatory pension contributions, and (or) to insurance payments made as compensation for harm associated with the loss of earnings (income );

121) contributor of mandatory pension contributions - an individual who has an individual pension account for accounting for mandatory pension contributions in the unified pension accumulative fund;

122) mandatory occupational pension contributions - money transferred by agents at their own expense to the unified accumulative pension fund for persons employed in jobs with harmful working conditions, whose occupations are provided for by the list of industries, works, professions of employees;

123) rate of mandatory professional pension contributions - the amount of the agent's payment to the unified accumulative pension fund, as a percentage of the employee's income accepted for calculating mandatory professional pension contributions;

124) rehabilitation - a set of measures aimed at full or partial restoration of the abilities of a person with a disability for household, social, occupational and other activities;

124-1) a difficult life situation - a situation recognized on the grounds provided for by this Code as objectively disrupting a person's life activity, which cannot be overcome independently;

124-2) an integrated model of providing comprehensive support to individuals (families) experiencing a difficult life situation, within the competence of state bodies (hereinafter - the integrated model), is an organizational and functional approach that involves the participation of state bodies coordinated by the authorized state body to enhance interdepartmental cooperation;

125) restriction of life activity - complete or partial loss of capability or ability of a person for self-service, to move independently, find his bearings, communicate, control his behavior, study and engage in work;

126) platform employment mobile application - a software product installed and launched on a cellular subscriber device and providing access to services and works provided through an Internet platform;

127) prosthetic and orthopedic care - a specialized type of medical and technical assistance to provide persons with disabilities with prosthetic and orthopedic aids and training in their use;

128) an organization for the formation and maintenance of an insurance database - a non-profit organization established in the organizational and legal form of a joint stock company, whose one hundred percent of the voting shares are held by the National Bank of the Republic of Kazakhstan, engaged in the formation and maintenance of the unified insurance database pursuant to the Law Republic of Kazakhstan "On Insurance Activities";

129) insurance company - a legal entity engaged in the conclusion and execution of insurance contracts in the "life insurance" on the basis of the relevant license of the authorized body for regulation, control and supervision of the financial market and financial organizations;

130) redemption amount - the amount of money that, upon early termination of the pension annuity agreement, the insured person has the right to use to make a transfer under a newly concluded pension annuity agreement or receive from an insurance organization if he is a foreign national or a stateless person who has left the Republic Kazakhstan for permanent residence outside, who submitted to the insurance organization the documents specified by the legislation of the Republic of Kazakhstan, confirming the fact of departure;

131) subsidized workplace - a workplace created by an employer on a contractual basis with a labor mobility center (career center) for employment of the unemployed, also students and senior pupils of general education schools in their free time, participating in work that does not cause harm to health and does not interfere with the learning process, with full or partial subsidization of their wages;

132) low-income persons (families) - persons (families) with average per capita income per month below the poverty line established in regions, cities of republican status, the capital;

133) an independent worker - an individual who independently pursues production (sale) of goods, works and services in order to generate income without state registration of their activities, with the exception of individual entrepreneurs, persons engaged in private practice, founders (participants) of a business partnership and founders , shareholders (participants) of a joint-stock company, members of a production cooperative;

134) technical auxiliary (compensatory) means:

prosthetic and orthopedic means - means that replace missing limbs or other parts of the body, compensating for impaired or lost functions of the body due to illness or damage to health;

hearing aids - technical means for the correction and compensation of hearing impairments, as well as means of communication and information transmission that amplify the sound;

typhlotechnical means - technical means aimed at correcting and compensating for the lost opportunities of persons with disabilities as a result of visual impairment;

obligatory hygienic means - means intended for natural physiological needs and requirements;

135) authorized state body - the central executive body exercising management and cross sectoral coordination in social security of the population in accordance with the legislation of the Republic of Kazakhstan, regulation, control functions over the Fund’s operation;

136) authorized operator - a legal entity (legal entities) determined by the Government of the Republic of Kazakhstan that open and maintain special accounts for lump-sum pension payments from the unified accumulative pension fund in order to improve housing conditions and (or) pay for medical treatment, to which the unified accumulative pension fund transfers lump-sum pension payments from pension savings formed from mandatory pension contributions;

137) precinct commission - a special commission established by the decision of the akims of the respective administrative-territorial units to examine the financial situation of persons (families) who applied for targeted social assistance;

138) affiliated entities - individuals or legal entities (with the exception of state bodies exercising control and supervisory functions within the powers granted to them, and the national managing holding), having the power to directly and (or) indirectly determine decisions and (or) influence decisions made by each other (one of the persons), including by virtue of the concluded transaction. The presence of a national managing holding as part of the shareholders of a voluntary accumulative pension fund shall not be a ground for determining persons affiliated to each other;

139) local executive body for social security and employment of the population - the local executive body of the region, cities of republican status, the capital, which determines directions in the social security and employment of the population;

140) employment of the population - labor activity related to the satisfaction of personal and social needs, not contradicting the legislation of the Republic of Kazakhstan, bringing earnings or income;

141) outsourcing of services in the population employment - a set of measures aimed at the transfer of services by labor mobility centers to private employment agencies on the basis of an agreement on outsourcing of services in the population employment area;

142) conditional cash assistance - a type of targeted social assistance provided in the form of monthly cash payments to low-income persons (families), subject to their mandatory participation in employment promotion measures and (or, if necessary, social adaptation measures);

143) unconditional cash assistance - a type of targeted social assistance provided in the form of monthly cash payments to low-income persons (families) with limited opportunities to participate in employment promotion measures;

144) contingent pension liabilities - obligations of the unified accumulative pension fund for pension payments from the employer's mandatory pension contributions and other receipts in accordance with the legislation of the Republic of Kazakhstan;

145) contingent pension account - an account opened in the name of an individual in the unified accumulative pension fund, which takes into account information on the received mandatory pension contributions of the employer and other receipts in accordance with the legislation of the Republic of Kazakhstan, as well as information on the amount of pension payments from mandatory pension contributions of the employer for the corresponding financial year;

146) sign language specialist - a specialist who provides services to persons with disabilities in sign language interpretation from any language into dactyl alphabet and (or) sign language.

2. Other special concepts and terms of the legislation of the Republic of Kazakhstan on social protection are used in the meanings determined in the respective articles of this Code.

Footnote. Article 1 as amended by the Law of the Republic of Kazakhstan dated 21.12.2023 № 49-VIII (shall be enforced from 01.01.2024); dated 23.12.2023 № 50-VIII (shall be enforced upon expiration of sixty calendar days after the day of its first official publication); dated 15.04.2024 № 72-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication); dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication); dated 05.07.2024 № 115-VIII (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

Article 2. Legislation of the Republic of Kazakhstan on social security

1. The legislation of the Republic of Kazakhstan on social security is based on the Constitution of the Republic of Kazakhstan and consists of this Code and other regulatory legal acts of the Republic of Kazakhstan.

2. International treaties ratified by the Republic of Kazakhstan shall take precedence over this Code. The procedure and conditions for the validity of international treaties on the territory of the Republic of Kazakhstan, to which the Republic of Kazakhstan is a party, shall be determined by the legislation of the Republic of Kazakhstan.

3. The legislation of the Republic of Kazakhstan on insurance and insurance activities shall not apply to legal relations regulated by the legislation of the Republic of Kazakhstan on social security in the field of compulsory social insurance.

4. To the unified accumulative pension fund, voluntary accumulative pension funds and other legal entities operating within the framework of the special regulatory regime introduced in accordance with the Law of the Republic of Kazakhstan "On State Regulation, Control and Supervision of the Financial Market and Financial Organizations", the norms of this Code and regulatory legal acts of the authorized body for regulation, control and supervision of the financial market and financial organizations, the National Bank of the Republic of Kazakhstan, adopted in accordance with this Code, shall apply within the limits stipulated by the conditions of the special regulatory regime.

5. The provisions of the legislation of the Republic of Kazakhstan on social security in the pension provision, applied to insurance organizations, shall apply to branches of non-resident insurance organizations of the Republic of Kazakhstan, engaged in the conclusion and execution of insurance contracts in the "life insurance" on the basis of the relevant license of the authorized body for regulation, control and supervision of the financial market and financial organizations on the territory of the Republic of Kazakhstan.

6. Legal relations regulated by the legislation of the Republic of Kazakhstan on social security of the population in the medical and social expertise are not subject to the legislation of the Republic of Kazakhstan on public procurement in terms of procurement of services of independent experts of medical and social expertise.

Footnote. Article 2 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Article 3. Principles of state policy in social security

The state policy in social security shall be based on the following principles:

1) equality and inadmissibility of restricting the rights of a person and a citizen in the field of social security;

2) prevention;

3) targeting, accessibility and differentiated approach;

4) solidarity and shared responsibility of the state, employers and citizens in the social security system;

5) transparency and fairness in the use of economic resources, as well as proportionality to the objectives of state policy in social security.

Article 4. Equality and inadmissibility of restrictions on human and civil rights in social security

Everyone shall enjoy equal opportunities to exercise their rights and freedoms in social security. No one may be subjected to any discrimination based on background, social, official and property status, gender, race, nationality, language, attitude to religion, beliefs, place of residence, age, health status, including disability, or otherwise.

Footnote. Article 4 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Article 5. Prevention

1. Prevention involves early identification of social risks of an economic, physiological, industrial, demographic nature and elimination of the causes and conditions conductive to their occurrence.

2. Preventive measures to reduce social risks shall be carried out by state bodies, public organizations, employers, citizens pursuant to the legislation of the Republic of Kazakhstan.

Article 6. Targeting, accessibility and differentiated approach

1. Social protection shall be personified and apply exclusively to an individually defined range of persons entitled in accordance with this Code.

2. Social security measures and conditions for their provision to citizens shall be determined on the basis of a differentiated approach, taking into account their labor contribution, the cause and degree of disability, as well as the need for social protection.

Article 7. Solidarity and shared responsibility of the state, employers and citizens in the social security system

1. The joint and shared responsibility of the state, employers and citizens in the social security shall be implemented through parity division of responsibility for the quality of life, social welfare, also for reduction of social risks.

2. State bodies, employers and citizens shall jointly participate in the implementation of social security measures at the expense of budgetary funds, compulsory social insurance funds and other funding sources provided for by the legislation of the Republic of Kazakhstan.

Article 8. Transparency and fairness in the use of economic resources, as well as proportionality to the objectives of state policy in social security

1. The activities of state bodies in the use of economic resources in the implementation of state social security policy must be public and open within the frames established by the legislation of the Republic of Kazakhstan.

2. When forming and implementing the state social security policy, the state bodies shall ensure a fair balance of interests of the state, employers and citizens in the social security system, as well as proportionality of economic resources and the tasks of state policy in the social security area.

Chapter 2. RIGHTS OF PERSONS IN THE SOCIAL SECURITY AREA

Article 9. Minimum social standards and rights of persons in the social sphere

1. Minimum social standards in the areas of labor, social security, education, family and children, healthcare, culture, physical culture and sports, state-guaranteed legal assistance shall be provided in accordance with the Law of the Republic of Kazakhstan "On minimum social standards and their guarantees".

2. Excluded by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).
Footnote. Article 9 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Article 10. Right to social security

1. Social protection shall be provided to individuals (families) upon the occurrence of the conditions established by this Code, in the form of:

1) social protection for families with children;

2) social security measures against unemployment and ensuring employment of the population, as well as social payments in case of job loss, subject to participation in the system of compulsory social insurance;

3) targeted social assistance to individuals (families) with an average per capita income not exceeding the poverty line;

4) special social services to persons (families) recognized as in need of special social services;

5) social protection of persons with disabilities;

6) social assistance to certain categories of citizens through the payment of a special state benefit, pursuant to this Code and the laws of the Republic of Kazakhstan;

6-1) social security of persons employed in harmful working conditions;

7) pension provision;

8) social protection of persons who have lost their breadwinner;

9) a one-time payment for burial in the event of the death of a recipient of pension payments by age or a recipient of the state basic pension payment, state social benefits to his family or the person who performed the burial.

2. The rights provided for by this article shall be exercised in the manner and under the conditions provided for by the Special Part of this Code.

Footnote. Article 10 as amended by the Law of the Republic of Kazakhstan dated 21.12.2023 № 49-VIII (shall be enforced from 01.01. 2024).

Article 10-1. Competence of the Ombudsman

1. To ensure the guarantees of rights, freedoms, and legitimate interests of socially vulnerable categories of the population, the Ombudsman shall:

1) consider appeals concerning violations of the rights, freedoms, and legitimate interests of socially vulnerable categories of the population, as well as complaints about the decisions or actions (inaction) of central state and local executive bodies and organizations, their officials, that violate the rights, freedoms, and legitimate interests of socially vulnerable categories of the population;

2) provide assistance in restoring the violated rights, freedoms, and legitimate interests of socially vulnerable categories of the population.

3) develop and submit recommendations to the Government of the Republic of Kazakhstan on improving the legislation of the Republic of Kazakhstan regarding the guarantees of the rights, freedoms, and legitimate interests of socially vulnerable groups.

4) submit recommendations and proposals to the Government of the Republic of Kazakhstan, other state bodies, local government and self-government bodies, other organizations, and officials regarding measures aimed at preventing violations of the rights, freedoms, and legitimate interests of socially vulnerable groups.

5) request and receive from state bodies, local government and self-government bodies, and organizations the necessary information, documents, and materials for the consideration of appeals that affect the rights, freedoms, and legitimate interests of socially vulnerable categories of the populations, except for information constituting state secrets or other legally protected secrets under the laws of the Republic of Kazakhstan.

6) exercise other powers in accordance with the legislation of the Republic of Kazakhstan.

2. Socially vulnerable categories of the population include individuals receiving state services in the social-labor sphere within the framework of this Code.

Footnote. Chapter 2 has been supplemented by Article 10-1 in accordance with the Law of the Republic of Kazakhstan dated 05.07.2024 № 115-VIII (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

Chapter 3. COMPETENCE OF STATE BODIES AND OTHER ORGANIZATIONS

Article 11. Competence of the Government of the Republic of Kazakhstan

The Government of the Republic of Kazakhstan shall:

1) establish the maximum interest rate amount of the Fund's commission;

2) adopt a decision on raising the social payments amount in cases of disability and loss of a breadwinner;

3) determine the list and limits of financial instruments for investing the assets of the Fund;

4) establish norms and limits that ensure the financial stability of the Fund;

5) approve the list of financial instruments allowed for acquisition at the expense of pension assets of the unified accumulative pension fund held in trust by the National Bank of the Republic of Kazakhstan;

6) establish the procedure and terms for the calculation, withholding (accrual) and transfer of mandatory pension contributions, mandatory occupational pension contributions to the unified accumulative pension fund and collection on them;

7) determine the procedure and terms for the calculation (accrual) and transfer of the employer's mandatory pension contributions to the unified accumulative pension fund and collection on them;

8) approve the rules for determining the amount and making pension payments at the expense of the employer's mandatory pension contributions from the unified accumulative pension fund;

9) approve the rules for withdrawal and transfer to the budget of the amounts of mandatory pension contributions, additionally established for judges of the Constitutional Court of the Republic of Kazakhstan, judges, in case of dismissal of a judge from office for negative reasons;

10) approve the rules for making pension payments formed from mandatory pension contributions, mandatory occupational pension contributions, lump-sum pension payments for improving housing conditions and (or) payment for medical treatment, formed from mandatory pension contributions, from the unified accumulative pension fund, return them into the unified accumulative pension fund, methodology for calculating the pension payments amount, methodology for determining the replacement rate for the recipient's average monthly income with pension payments, methodology for determining the minimum sufficiency threshold for pension savings;

11) approve the rules for the return of 50 percent of the amount of mandatory pension contributions transferred at the expense of budgetary funds before January 1, 2016 in favor of military servicemen (except army conscripts), servicemen of special state and law enforcement bodies, state courier service, also persons whose rights for holding special ranks, class ranks and wearing uniforms have been abolished since January 1, 2012;

12) approve the rules for maintaining privileges for pension payments for long service to persons whose medical positions were reduced in the internal affairs bodies of the Republic of Kazakhstan from July 1, 2022 and January 1, 2023, whose service length at the position reduction time was at least twelve years and six months of continuous military service, service in special state and law enforcement bodies, state courier service, provided that they continue to work in medical organizations under pre-trial detention centers and penitentiary (penal) system institutions;

13) approve the rules for making mandatory occupational pension contributions;

14) approve the rules for the fulfillment of state guarantees to pension payments recipients on the safety of mandatory pension contributions, mandatory occupational pension contributions in the unified accumulative pension fund in the amount of actually made mandatory pension contributions, mandatory occupational pension contributions, adjusted to the inflation rate;

15) adopt decisions on the creation, reorganization or liquidation of a unified accumulative pension fund in the procedure prescribed by the laws of the Republic of Kazakhstan;

16) approve the procedure for assessing the needs of persons with disabilities according to the classifier of technical auxiliary (compensatory) means, special vehicles and services provided to persons with disabilities;

17) approve the model rules for rendering social assistance, establishing its amount and the list of certain categories of citizens in need.

Article 12. Competence of the authorized state body

The authorized state body shall:

1) establish general principles for the organization and implementation of medical and social expertise and rehabilitation of persons with disabilities;

2) form and implement the state policy in the social security and employment of the population, and also organize its fulfillment;

3) annually set the amount of the interest rate of the Fund's commission, but not more than twice a year;

Note!
Article 12 is subject to supplement with subparagraph 3-1) in accordance with the Law of the Republic of Kazakhstan dated 15.04.2024 № 72-VIII (shall enter into force on 01.01.2025).

4) shall develop:

rules for making pension payments formed at the expense of mandatory pension contributions, mandatory occupational pension contributions, lump-sum pension payments in order to improve housing conditions and (or) pay for medical treatment, formed at the expense of mandatory pension contributions, from a single accumulative pension fund, returning them to the unified accumulative pension fund, a method for calculating the amount of pension payments, a method for determining the replacement rate for the recipient's average monthly income with pension payments, a method for determining the threshold for the minimum pension savings sufficiency;

rules for making mandatory professional pension contributions;

rules for the implementation of state guarantees to recipients of pension payments on the safety of mandatory pension contributions, mandatory occupational pension contributions in the unified accumulative pension fund in the amount of actually made mandatory pension contributions, mandatory occupational pension contributions, adjusted to the inflation rate;

the procedure for assessing the needs of persons with disabilities according to the classifier of technical auxiliary (compensatory) means, special vehicles and services provided to persons with disabilities;

model rules for rendering social assistance, establishing its amount and determining the list of certain categories of needy citizens;

rules for the return of 50 percent of the amount of mandatory pension contributions transferred at the expense of budget funds before January 1, 2016 for military servicemen (except army conscripts), servicemen of special state and law enforcement bodies, state courier service, as well as persons whose rights to have special ranks , class ranks and wearing uniforms were abolished from January 1, 2012;

the procedure and terms for calculating, withholding (charging) and transferring mandatory pension contributions, mandatory occupational pension contributions to the unified accumulative pension fund and collections on them;

the list of works in organizations that carry out forensic medical examination and pathoanatomical diagnostics, for the preferential calculation of seniority for the appointment of pension payments by age at a time-and-a-half rate;

the list of seasonal industries in which work during the full season is counted in the length of service for assigning pension payments by age for the year of work;

list and limits of financial instruments for investing the Fund's assets;

norms and limits ensuring the financial stability of the Fund;

a proposal to set a limit on the interest rate of the Fund's commission;

a proposal to increase the size of social payments in cases of disability and loss of a breadwinner;

4-1) approve the rules for the rotation of the top managers of state organizations providing special social services;

5) shall develop and approve:

forms of reporting documentation in the targeted social assistance;

forms of checklists, criteria for assessing the risk degree in accordance with the Entrepreneurial Code of the Republic of Kazakhstan;

workplace standards for persons with disabilities;

standards for the provision of special social services in the social security of the population;

methodology for setting tariffs and the maximum rate of tariffs for services in the population employment, provided at the budgetary funds expense;

rules for voluntary relocation of persons to enhance labor mobility;

rules for organizing and financing outsourcing of services in the population employment area;

qualification requirements for private employment agencies applying for participation in outsourcing of services in the population employment area;

list of services offered within the outsourcing of services in the population employment area;

rules for calculating the total income of a person (family) applying for targeted social assistance;

rules for the use by centers providing special social services of pension payments by age, for length of service and state social benefits;

rules for charging commission fees by the Fund;

rules for calculating and paying social contributions to the Fund and penalties on them;

rules and cases for the return of excessively (erroneously) paid social contributions and (or) penalties for late and (or) incomplete payment of social contributions;

rules for issuing information to a participant in the compulsory social insurance system on the status and movement of social contributions;

rules for the appointment and payment of targeted social assistance;

rules for providing individual assistant services for persons with disabilities of the first group who have difficulty in moving, on the individual program of habilitation and rehabilitation of the person with disabilities;

rules for providing sign language specialist services for persons with hearing disabilities on the individual program for the habilitation and rehabilitation of the person with a disability;

rules for providing persons with disabilities with prosthetic and orthopedic care, technical auxiliary (compensatory) means, special vehicles on the individual program of habilitation and rehabilitation of a person with disabilities, including the timing of their replacement;

rules for providing sanatorium treatment to persons with disabilities and children with disabilities on the individual program of habilitation and rehabilitation of the person with disabilities;

rules for conducting medical and social expertise;

rules for reimbursement of the cost of goods and services from the state budget when they are sold to persons with disabilities through the social services portal;

rules for the registration of suppliers of goods and (or) services or their removal from registration on the social services portal, as well as admission of goods and (or) services to the social services portal;

classifier of technical auxiliary (compensatory) means, special vehicles and services provided to persons with disabilities;

methodology for determining the guaranteed amount provided as a reimbursement for the cost of goods and (or) services purchased by persons with disabilities through the social services portal;

rules for assessing and determining the need for special social services in agreement with the authorized education and healthcare bodies;

rules for financing and monitoring the provision of special social services in the social security of the population;

rules for the activities of organizations providing special social services;

rules, terms for issuing and revoking a certificate of assignment of a qualification category for specialists in the social security of the population;

rules and methodology of tariffing for special social services;

rules for attestation of social workers in coordination with the authorized education body;

qualification requirements for social workers;

methodology for determining the social well-being of a family (person) in coordination with the informatization authority;

the list of guaranteed volume of special social services;

the list of industries, jobs, occupations of workers in jobs with harmful working conditions, for which agents for the payment of mandatory occupational pension contributions at their own expense make mandatory occupational pension contributions;

6) shall:

interact with individuals and legal entities, authorized bodies in the field of healthcare, education and other state bodies on the provision of special social services;

audit the activities of the State Corporation within the competence;

analyze, evaluate and control the financial stability of the Fund;

conduct internal control of the Fund's activities as required by the Administrative Procedural and Process-Related Code of the Republic of Kazakhstan;

7) provide electronic services applying information systems in accordance with the legislation of the Republic of Kazakhstan on informatization;

8) determine the size of the poverty line in the Republic of Kazakhstan;

9) develop and approve regulatory legal acts in the social security;

9-1) organize and coordinate the works related to maintaining medical and social records;

10) perform other functions prescribed by this Code, other laws of the Republic of Kazakhstan and acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

Footnote. Article 12 as amended by the Law of the Republic of Kazakhstan dated 15.04.2024 № 72-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 13. Competence of the authorized healthcare body

The authorized healthcare body shall:

1) pursue and implement the unified state policy in the formation of a healthy lifestyle of the population and prevention of disability;

2) develop and approve standards for the provision of special social services in healthcare in agreement with the authorized state body and the authorized education body;

3) carry out the following:

control in the provision of special social services;

interaction with individuals and legal entities, an authorized state body and other state bodies on the provision of special social services;

4) develop and approve, within its competence, regulatory legal acts in social security;

5) exercise other powers prescribed by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

Article 14. Competence of the authorized education body

The authorized education body shall:

1) ensure that persons with disabilities receive education as required by the legislation of the Republic of Kazakhstan;

2) implement the state policy in providing special social services in education;

3) develop and approve standards for providing special social services in education and protection of children's rights;

4) carry out the following:

control in providing special social services;

interaction with individuals and legal entities, an authorized state body and other state bodies on provision of special social services;

5) develop and approve, within its competence, regulatory legal acts in the social security area;

6) exercise other powers prescribed by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

Article 15. Competence of the authorized body for regulation, control and supervision of the financial market and financial organizations

The authorized body for regulation, control and supervision of the financial market and financial organizations shall:

1) develop and approve regulatory legal acts in the part of regulation, control and supervision of the financial market and financial organizations;

2) develop and approve the rules for the activities of the unified accumulative pension fund and (or) voluntary accumulative pension funds;

3) develop and approve the rules for transferring pension savings from the unified accumulative pension fund to a voluntary accumulative pension fund, from a voluntary accumulative pension fund to the unified accumulative pension fund, and also from one voluntary accumulative pension fund to another voluntary accumulative pension fund;

4) develop and approve the rules for charging commission fees by the unified accumulative pension fund;

5) develop and approve a standard pension annuity agreement, establish a methodology for calculating the insurance premium and insurance payment from an insurance company under a pension annuity agreement;

6) develop and approve the rules for concluding a pension annuity agreement with an insurance organization and transferring pension savings (redemption amount) to an insurance organization, the unified accumulative pension fund under a pension annuity agreement;

7) develop and approve requirements for investment portfolio managers to whom pension assets can be transferred for trust management pursuant to Article 37 of this Code, as well as the list of financial instruments allowed for acquisition at the expense of these pension assets;

8) maintain and place on its Internet resource the register of investment portfolio managers that meet the requirements of the authority managing pension assets;

9) develop and approve the rules and terms for the transfer of pension assets to trust management of an investment portfolio manager and the transfer of pension assets from one investment portfolio manager to another investment portfolio manager or the National Bank of the Republic of Kazakhstan;

10) develop and approve the rules for calculating the negative difference between the nominal yield of pension assets received by the investment portfolio manager and the minimum value of the pension assets profitability, also the rules and terms for compensating the negative difference by the investment portfolio manager at the expense of own capital;

11) develop and approve, within its competence, regulatory legal acts in the social security area;

11-1) exercise control over the procedure of keeping records of target requirements, target savings and target assets by the unified accumulative pension fund;

12) perform other functions prescribed by this Code, other laws of the Republic of Kazakhstan and acts of the President of the Republic of Kazakhstan.

Footnote. Article 15 as amended by the Law of the Republic of Kazakhstan dated 16.11.2023 № 40-VIII (shall be enforced from 01.01. 2024).

Article 16. Competence of the Human Resources Development Center

The Human Resources Development Center shall provide:

1) services to the authorized state body in:

assessing the labor market condition, forecasting the labor demand and supply;

monitoring the implementation of measures to promote the population employment, assessing and developing proposals for their improvement;

organizing the collection of departmental and administrative statistical reporting on issues of social protection, employment, labor migration of citizens;

acquisition of training courses for the vocational training of the unemployed through the Electronic Labor Exchange;

methodological support of structural units of local executive bodies that coordinate the issues of social protection and employment of the population, as well as labor mobility centers (career centers) on employment and targeted social assistance;

information, consulting, methodological support on social protection of persons with disabilities and analysis of prices for technical means and rehabilitation services declared by providers on the social services portal;

information, consulting, methodological support on the issues of the National Qualifications System;

examination of professional standards;

development of mechanisms for the provision of proactive and electronic state services to participants in the pension system, the system of compulsory social insurance and social security, active measures to promote employment and to recipients of social assistance provided by local executive bodies, recipients of special professional state benefits, insurance payments under a pre-retirement annuity insurance contract, professional payments at the employer’s expense;

formation, maintenance and development of a personalized database of participants in the funded pension system, the system of compulsory social insurance, the system of compulsory social health insurance, payers of the single aggregate payment and the single payment;

2) advanced training of specialists of local executive bodies and labor mobility centers (career centers);

3) support, system maintenance and project management for development of the single digital employment platform "Electronic Labor Exchange";

4) support, management of development projects, ensuring information security and access control of informatization objects of the social and labor sphere, organization of uninterrupted operation and system-technical maintenance of software and hardware and telecommunications networks, integration with other informatization objects, as well as social and labor sphere analysis and data processing;

5) registration and deregistration as unemployed of the family members of military servicemen, servicemen of special state and law enforcement bodes, also persons who are dependent on them, who are not engaged in labor activities, in the manner and in cases established by the authorized state body;

6) rendering of information and consulting services in the social and labor area to individuals and legal entities, with regard to the requirements of the legislation of the Republic of Kazakhstan in the personal data protection area;

7) other powers prescribed by this Code and the laws of the Republic of Kazakhstan.

Footnote. Article 16 as amended by the Law of the Republic of Kazakhstan dated 21.12.2023 № 49-VIII (shall be enforced from 01.01. 2024).

Article 17. Competence of the State Corporation

1. The State Corporation shall perform the following functions related to the state monopoly:

1) interaction with the authorized state body in accepting documents, forming layouts of cases for appointment, reviewing the decision on appointment (rejection of appointment), suspension, termination, renewal and recalculation of the state base pension payment, old-age pension payments, benefits, lump sum, social and other payments, transfer, suspension, renewal and termination of payment of special professional state benefits, transfer or return of insurance payments under a pre-retirement annuity insurance contract, professional payments at the expense of the employer;

2) filling and updating of automated centralized databases and personalized accounting of recipients of the state basic pension payment, pension payments, benefits, lump-sum, social payments and other payments;

3) filling and updating of these information systems in the areas of social security, compulsory social insurance;

4) filling and updating in the authorized state body’s information systems of the data on individuals for which mandatory pension contributions, mandatory pension contributions of the employer, mandatory occupational pension contributions are paid, and recipients of pension payments from the unified accumulative pension fund;

5) personalized accounting of mandatory pension contributions, mandatory pension contributions of the employer, mandatory occupational pension contributions and (or) penalties;

6) formation of monthly requirements, schedules for the pension payments, payment of benefits, lump-sum and other payments and filing an application to the authorized state body for the need for budgetary funds;

7) formation of a monthly need and a schedule for the social payments, sending an application to the Fund on the need for funds;

8) formation of monthly needs, schedules for targeted social assistance, other payments and sending an application to the authorized state body on the need for budgetary funds;

9) formation and submission to the authorized body managing the receipt of taxes and other obligatory payments to the budget, of registers of payment documents of agents on the amounts of mandatory pension contributions transferred to the account of the State Corporation and returned to the agent from the State Corporation, mandatory pension contributions of the employer, mandatory occupational pension contributions and (or) penalty interest on them;

10) organization and implementation of the state basic pension payment, pension payments by age, pension payments for long service, payment of benefits, lump-sum and other payments as required by the legislation of the Republic of Kazakhstan;

11) organization of social payments from the Fund;

12) organization and implementation of pension payments from the unified accumulative pension fund resources;

13) payment of targeted social assistance and other payments as required by the legislation of the Republic of Kazakhstan;

14) transfer to the unified accumulative pension fund of additionally established mandatory pension contributions, subsidized from budgetary funds, to social benefits recipients in the event of income loss in connection with caring for a child upon reaching the age of one and a half years;

15) interaction with agents, the unified accumulative pension fund on issues of accounting, transfer, return of pension contributions and (or) penalties on them;

16) interaction with the unified accumulative pension fund on issues of accounting, transfer, return, termination of pension payments;

17) determination of the size of the difference between the amount of actually made mandatory pension contributions, mandatory occupational pension contributions, with adjustment to inflation rate and with regard to the pension savings amount in the unified accumulative pension fund;

18) transfer of mandatory pension contributions, employer's mandatory pension contributions, mandatory occupational pension contributions and (or) penalties from agents to the unified accumulative pension fund;

19) organization and transfer to the unified accumulative pension fund of mandatory pension contributions deducted from social payments at the expense of the Fund;

20) supplying information from information systems in the field of pension provision to the authorized state body and its departments;

21) return to the agent of mandatory pension contributions, mandatory pension contributions of the employer, mandatory occupational pension contributions and (or) fines of persons whose details are incorrect;

22) return to the agent and (or) the State Corporation of mandatory pension contributions, mandatory pension contributions of the employer, mandatory occupational pension contributions and (or) penalties from the unified accumulative pension fund upon his application;

22-1) the distribution and transfer of amounts paid by the Internet platform operator, as defined in subparagraph 1) of paragraph 2 of Article 102 of this Code, to the Fund, the Social Health Insurance Fund, the Unified Accumulative Pension Fund, and the respective budget at the location of the payer, in the manner and cases determined by the authorized state body;

22-2) the refund of erroneously (excessively) paid amounts of social contributions, mandatory pension contributions, and/or penalties for their untimely and/or incomplete payment to the internet platform operator, as defined in subparagraph 1) of paragraph 2 of Article 102 of this Code, in the manner and cases determined by the authorized state body.

23) is valid until 01.01.2024 in accordance with Article 263 of this Code;
24) is valid until 01.01.2024 in accordance with Article 263 of this Code;
25) is valid until 01.01.2024 in accordance with Article 263 of this Code;
26) is valid until 01.01.2024 in accordance with Article 263 of this Code;

27) provision of information services to individuals and legal entities by activity types of the State Corporation, as required by the legislation of the Republic of Kazakhstan to ensure the safety of the pension savings secrecy;

28) personalized accounting of participants in the compulsory social insurance system, their social contributions and social payments;

29) transfer of social contributions and (or) penalties for late and (or) incomplete payment of social contributions from payers, refund of excessively credited (paid) amounts of social payments and mandatory pension contributions withheld from them to the Fund no later than one business day following the day of their receipt to the State Corporation account;

30) refund to the payer of the social contributions amounts, paid for the participant of the compulsory social insurance system in the manner and in cases determined by the authorized state body;

31) ensuring refund to payers of excessively (erroneously) paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions no later than one business day following the day when the Fund's means were credited to the State Corporation account, in the manner and cases, determined by the authorized state body;

32) submission to the state revenue body of registers of received and returned social contributions of payers;

33) provision of information to payers on the status and movement of social contributions, as well as to participants in the compulsory social insurance system on the amount of the assigned social payment or on the refusal to assign it in the manner determined by the authorized state body;

34) provision of statistical and other reporting information to the authorized state body;

35) exercise other powers prescribed by this Code, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

2. The State Corporation shall interact and exchange information with the Fund on accounting and transfer of:

social contributions and penalties for late and (or) incomplete payment of social contributions;

refund of excessively (erroneously) paid amounts of social contributions and penalties on them;

social payments and mandatory pension contributions deducted from them;

refund of excessively credited (paid) amounts of social payments and mandatory pension contributions deducted from them.

2-1. The state corporation shall interact and exchange information with insurance organizations on accounting and transfer of insurance payments under pre-retirement annuity insurance contracts.

3. The state corporation shall have the right to receive, as prescribed by the legislation of the Republic of Kazakhstan, budgetary funds for the provision of services as stipulated by this Code.

Prices for goods (works, services) produced and (or) sold by the State Corporation shall be set by the authorized state body, determined by the resolution of the Government of the Republic of Kazakhstan from among the central state bodies, in agreement with the authorized state body and the antimonopoly body.

4. The state corporation is obliged to:

1) accept and verify completeness of the documents required for appointment, review of the decision on appointment (denial of appointment), recalculation, suspension, renewal, termination of the state basic pension payment, pension payments by age, benefits, social and other payments, form models of cases for appointment and transfer them to the authorized state body, the Fund;

2) notify the recipient of the need to return the excessively credited (paid) amounts of social payments;

3) ensure equal conditions of service for applicants;

4) ensure the timely and complete transfer to the recipients of the state basic pension payment, pension payments by age, pension payments for long service, benefits, social and other payments;

5) ensure confidentiality of information on the status and movement of social contributions, social payments, professional payments at the expense of the employer, insurance payments under a pre-retirement annuity insurance contract, except for cases provided for by the laws of the Republic of Kazakhstan;

6) carry out, suspend, resume and terminate social payments based on the decision of the Fund;

7) supply information to participants in the compulsory social insurance system on the status and movement of social contributions in the manner established by the authorized state body;

8) give the necessary explanations on the compulsory social insurance issues;

9) when forming an electronic layout of the case for the appointment of social benefits, it shall not take into account the amounts of social contributions received from income recognized as illegal on the basis of judicial acts and acts of the pre-trial investigation body, paid for the period previously taken into account when determining the social benefits amount.

Footnote. Article 17 as amended by the Law of the Republic of Kazakhstan dated 21.12.2023 № 49-VIII (shall be enforced from 01.01.2024); dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 18. Competence of local executive bodies of regions, cities of republican status and the capital

Local executive bodies of regions, cities of republican status, the capital shall ensure implementation of the state social protection policy by:

1) analysis, forecasting of labor demand and supply in the region and cities of republican status, the capital and providing updates to the authorized state body;

2) approval and implementation of regional employment maps;

3) promotion of the population employment;

4) monitoring of organizations with the risks of layoffs and job cuts;

5) supporting creation of jobs through the development of entrepreneurial initiative;

6) monitoring of the social assistance to the unemployed, job seekers;

7) establishing a quota of jobs for persons with disabilities in the size of two to four percent of the number of jobs, excluding jobs in heavy work, work with harmful, dangerous working conditions;

8) approval of regulations on district (city) and regional committees on employment issues;

9) monitoring of the creation of jobs within the national projects, plans for the development of regions, cities of republican status, the capital, regional employment maps;

10) approval of the list of localities for voluntary resettlement of persons to enhance labor mobility;

11) appointment and dismissal of the head of the labor mobility center;

12) interaction with individuals and legal entities and government bodies in special social services rendering;

13) creation and activities of entities providing special social services under their jurisdiction;

14) provision by entities rendering special social services of a guaranteed volume of special social services;

15) analysis of the population’s needs in special social services;

16) ensuring the conduct of statistical analysis, forecasting of the population’s needs in special social services;

17) organization of staffing of entities providing special social services, vocational training, retraining and advanced training of social workers;

18) taking measures to develop a system for the provision of special social services;

19) development and submission for approval to local representative bodies of regions (cities of republican status and the capital) of the list and procedure for the provision of a super-guaranteed volume of special social services;

20) public procurement, also placing a state social order for the provision of special social services and services for assessing and determining the need for special social services;

21) creation of state institutions and enterprises for rehabilitation of persons with disabilities;

22) taking additional social assistance measures to persons with disabilities, prescribed by the legislation of the Republic of Kazakhstan;

23) facilitating the creation of organizations for rehabilitation of persons with disabilities;

24) organization of vocational training (retraining) of persons with disabilities as required by the legislation of the Republic of Kazakhstan;

25) organization of training, retraining and advanced training of specialists in the rehabilitation of persons with disabilities, including sign language specialists, specialists in reading and writing Braille;

26) organization of medical, social, vocational rehabilitation in the respective territory pursuant to this Code;

27) providing sanatorium treatment for persons with disabilities and children with disabilities on an individual program;

28) providing persons with disabilities with technical auxiliary (compensatory) means and (or) special transportation means on an individual program;

29) monitoring of the characteristics of goods and (or) services declared by the supplier, provided to persons with disabilities through the social services portal for compliance with the classifier of technical auxiliary (compensatory) means, special vehicles and services provided to persons with disabilities;

30) organizing, together with public associations of persons with disabilities, cultural, educational and other events;

31) coordination of charitable and social assistance to persons with disabilities;

32) supporting the functioning of the regional coordinating council for social protection of persons with disabilities;

33) maintain:

monitoring of the provision of special social health services;

conduct of analysis of the population’s needs in special social services in healthcare;

34) coordination of healthcare organizations’ provision of special social services in healthcare;

34-1) coordination of efforts to assist individuals (families) in difficult life situations, providing comprehensive support within the competence of state bodies in the manner determined by the authorized state body;

34-2) maintaining medical and social records in the manner determined by the authorized state body.

35) exercising, in the interests of local government, other powers assigned to local executive bodies of regions, cities of republican status and the capital by the legislation of the Republic of Kazakhstan.

Footnote. Article 18 as amended by the Law of the Republic of Kazakhstan dated 15.04.2024 № 72-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 19. Competence of local executive bodies of districts (cities of regional status)

Local executive bodies of districts (cities of regional status) shall ensure implementation of the state social security policy by:

1) analysis, forecasting of labor demand and supply in districts (cities of regional scale) and providing updates to the local executive body of regions, cities of republican status and the capital;

2) proposals to the local executive bodies of the region, the city of republican status, the capital on measures to promote the population employment;

3) implementation of the regional employment map and active measures to promote the population employment;

4) monitoring of the creation of jobs within the national projects, development plans for the region, the city of republican status, the capital, the regional employment map;

5) support for the creation of jobs in the district (city of regional scale) through the development of entrepreneurial initiatives;

6) proposals to the local executive bodies of the region, city of republican status, the capital on selecting the localities for voluntary resettlement of persons to enhance labor mobility;

7) monitoring of organizations with the risks of layoffs and job cuts;

8) interaction with labor mobility centers for the promotion of the population employment;

9) creation and activities of entities providing special social services under their jurisdiction;

10) provision by entities providing special social services of a guaranteed volume of special social services;

11) organization of staffing of entities providing special social services, vocational training, retraining and advanced training of social workers;

12) conducting analysis of the population’s needs in special social services;

13) public procurement, as well as placement of a state social order for the special social services and services for assessing and determining the need in special social services;

14) taking measures to develop a system for the provision of special social services;

15) interaction with individuals, legal entities and government bodies on the provision of special social services;

16) provision of social assistance and coordination in the provision of charitable assistance to persons with disabilities;

17) provision of sanatorium treatment for persons with disabilities and children with disabilities on an individual program;

18) providing persons with disabilities with technical auxiliary (compensatory) means and (or) special transportation means on an individual program;

19) providing an individual assistant services to persons with disabilities of the first group who have difficulty in moving, a sign language specialist for persons with hearing disabilities on an individual program;

20) additional social assistance measures to persons with disabilities, as required by the legislation of the Republic of Kazakhstan;

20-1) coordination of efforts to assist individuals (families) in difficult life situations, providing comprehensive support within the competence of state bodies.

21) exercising, in the interests of local government, other powers assigned to local executive bodies of districts (cities of regional scale) by the legislation of the Republic of Kazakhstan.

Footnote. Article 19 as amended by the Law of the Republic of Kazakhstan dated 15.04.2024 № 72-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 20. Competence of the labor mobility center

1. The labor mobility center shall:

1) analyze, forecast the labor demand and supply, update the population, local executive bodies and the labor resources development Center on the situation in the labor market in the region, cities of republican status and the capital;

2) submit to the local executive body of the region, the city of republican status, the capital for the population employment issues proposals on measures to promote employment and a draft regional employment map;

3) keep records of the creation of jobs within the national projects, development plans for the region, the city of republican status, the capital, the regional employment map of the region, the city of republican status, the capital;

4) request from the structural units of local executive bodies for education, educational organizations, training centers at organizations with the right to educational activities that carry out vocational training, information on the employment of graduates, information on the occupations (vocations) for which training is conducted, the number of trained and planned for the training and graduation specialists in specific occupations (vocations);

5) request information from employers on the forecasted need for labor force;

6) keep records of vacancies posted by employers on the electronic labor exchange on current vacancies and the forecast of jobs created in projects implemented within the national projects and plans for the development of the region, the city of republican status and the capital, as well as private sector initiatives;

7) implement active measures to promote employment;

8) interact with local executive bodies of districts (cities of regional scale) on promoting the employment of targeted social assistance recipients;

9) interact with employers to create special jobs for the employment of persons with disabilities;

10) carry out outsourcing of services in the population employment area in the manner determined by the authorized state body;

11) monitor and control implementation of the agreement on outsourcing of services in the population employment area;

12) register applicants as job seekers and unemployed;

13) provide professional development and advanced training for employees of career centers;

14) provide other measures to promote employment pursuant to this Code and the laws of the Republic of Kazakhstan.

2. The labor mobility center shall perform its functions through career centers established in districts, cities of regional and republican scale, the capital in the form of branches.

To ensure the coverage of the population with measures to promote employment, the labor mobility center shall create mobile career centers.

3. When implementing its functions, the labor mobility center shall use information and communication technologies, including the electronic labor exchange.

The labor mobility center shall provide applicants with free access to the electronic labor exchange in self-service zones.

4. The labor mobility centers shall be financed as required by the legislation of the Republic of Kazakhstan.

Article 21. Regional population employment Commission

1. The regional population employment Commission shall be established by the local executive body on the territory of the region (cities of republican status, the capital) (hereinafter -the regional commission).

2. The regional commission shall be formed from members of local representative and executive bodies of the region (city of republican status, the capital), territorial trade union association at the level of the region, the city of republican status, the capital and regional chambers of entrepreneurs of the region, the city of republican status, the capital, other concerned state bodies and other organizations.

3. The regional commission shall coordinate the activities of state bodies and other organizations located on the territory of the region (cities of republican status, the capital), on the implementation of the regional development plan in terms of employment, the regional employment map and social assistance.

4. The regional commission’s activities shall be pursuant to the aim of efficient implementation of measures to promote the population employment and development of proposals for their improvement in the region (city of republican status, the capital).

Article 22. District (city) population employment Commission

1. The district (city) population employment Commission (hereinafter - the district (city) commission) shall be established by the local executive body on the territory of the district (city of regional scale).

2. The district (city) commission shall be formed from members of local representative and executive bodies of the district (city of regional scale), the territorial trade union association at the level of the district, city and branches of the regional chambers of entrepreneurs in the districts of the respective regions, cities of regional, republican scale, the capital, other concerned state bodies and other organizations.

3. The district (city) commission shall coordinate the activities of state bodies and other organizations located on the territory of the district (city of oblast scale), akims of cities of district scale, villages, towns, rural districts on the implementation of the development plan of the region in terms of employment, the regional employment map and social assistance.

4. The activity of the district (city) commission shall be pursuant to the aim of efficient implementation of measures to promote employment of the population and development of proposals for their improvement in the territory of the district (city of oblast scale).

Article 23. Electronic labor exchange

1. Electronic labor exchange - an informatization object, which is a single digital employment platform for job seekers and employers, providing job search and assistance in recruitment, provision of employment services in an electronic and proactive format, in accordance with this Code.

2. Support and system maintenance of the Electronic Labor Exchange shall be provided by the labor resources development Center.

Article 24. Digital family map

1. Digital family map is an analytical solution implemented on the information and communication platform of "electronic government", which enables creating and segmenting the lists of families (persons) according to their social well-being level.

2. The information of the Digital family map shall constitute the ground for identifying potentially needy individuals (families) in social protection measures, including provision of proactive public services by state bodies and (or) organizations in accordance with this Map and (or) the current legislation of the Republic of Kazakhstan.

3. The methodology for determining the social well-being of a family (person) shall be developed and approved by the authorized state body in agreement with the informatization authority.

SECTION 2. LEGAL STATUS OF ENTITIES IN THE SOCIAL SECURITY OF THE POPULATION Chapter 4. STATE SOCIAL INSURANCE FUND

Article 25. Operation of the Fund

The Fund’s operation shall be sustained at the expense of the Fund's commission fees.

The interest rate of the Fund’s commission shall be set annually, but no more than twice a year by the authorized state body.

The maximum interest rate of the Fund's commission fee shall be established by the Government of the Republic of Kazakhstan at the proposal of the authorized state body.

The Fund’s commission is charged from the incoming social contributions, late penalties for and (or) incomplete payment of social contributions, investment income in the manner approved by the authorized state body.

The Fund's own means shall be formed and consist of the authorized capital of the Fund, commission fees.

The Fund’s activities shall be:

1) accumulation of social contributions;

2) keeping records of social contributions, penalties for late and (or) incomplete payment of social contributions, refunds of excessively (erroneously) paid social contributions and (or) penalties for late and (or) incomplete payment of social contributions, as well as investment income;

3) calculation (determination) of the amount, assignment, implementation, suspension, recalculation, renewal, termination and revision of the decision on the assignment (denied assignment) of social payments as contemplated by this Code;

4) accounting of social payments and refunds of excessively credited (paid) amounts of social payments;

5) advisory and explanatory work on compulsory social insurance issues;

6) creation and development of an information system in compulsory social insurance.

Decisions on the creation, reorganization or liquidation of the Fund shall be adopted by the Government of the Republic of Kazakhstan as prescribed by the laws of the Republic of Kazakhstan.

In the part not regulated by this Code, the legislation of the Republic of Kazakhstan on joint-stock companies shall apply to the activities of the Fund.

Article 26. Rights and obligations of the Fund

1. The Fund shall have the right to:

1) engage in activities related to securities and other financial instruments as contemplated by this Code;

2) receive commission fees to sustain the Fund’s operation;

3) request and receive information from the subjects of the compulsory social insurance system necessary to sustain the Fund’s activities, except for cases prescribed by the laws of the Republic of Kazakhstan;

4) open branches on the territory of the Republic of Kazakhstan;

5) verify the accuracy of the documents (information) required for the assignment, recalculation, suspension, renewal, termination and revision of the decision on the assignment (denied assignment) of social payments, by calls to state bodies, organizations, the payer and the applicant in the manner and terms, determined by the authorized state body;

6) review the decisions made on the assignment (denied assignment) of social payments in the manner and in cases determined by the authorized state body;

7) exercise other rights in accordance with this Code and the laws of the Republic of Kazakhstan.

2. The Fund is obliged to:

1) ensure timely transfer of funds for the implementation of social payments by the State Corporation;

2) refund overly (erroneously) paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions to the payer, also to ensure the return of overly credited (paid) amounts of social payments and mandatory pension contributions deducted from them, in the manner and in cases determined by the authorized state body;

3) when assigning social payments, it shall not take into account the amounts of social contributions received from the income recognized as illegal by judicial acts and acts of pre-trial investigation body, paid for the period previously taken into account when determining the social payments amount;

4) allocate temporarily free funds of the Fund in financial instruments through the National Bank of the Republic of Kazakhstan;

5) ensure audit of the annual financial statements;

6) ensure an independent actuarial assessment of the financial stability of the compulsory social insurance system once every five years;

7) form draft resolutions for recalculation, suspension, renewal and termination of social payments upon the obtained information from the information systems of state bodies and organizations;

8) make decisions on assigning, recalculation, suspension, renewal, termination or refusal to assign social payments;

9) generate forecast data on the calculation of the need for social payments;

10) make daily financing of the State Corporation for the implementation of social payments according to the schedule;

11) provide the necessary explanations on assigning and receipt of social payments;

12) avail of an automated information system of the Fund in the form of software for accounting of the Fund's assets, also ensure the safety and protection of information against unauthorized access;

13) avail of a backup center for storing information;

14) ensure confidentiality of information on the amounts of social contributions and social payments received from information systems;

15) provide the State Corporation with information on the amounts of social contributions received from income recognized as illegal by judicial acts and acts of the pre-trial investigation body, in the manner established by the legislation of the Republic of Kazakhstan;

16) provide participants in the compulsory social insurance system with information on the status and movement of social contributions in the manner established by the authorized state body;

17) perform other duties in pursuant to this Code and other laws of the Republic of Kazakhstan.

3. The Fund may not:

1) pledge the assets of the Fund;

2) engage in entrepreneurial and other activities not provided for by this Code.

Article 27. Rights and obligations of the payer

1. The payer shall have the right to:

1) refund excessively (erroneously) paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions in the manner and in cases determined by the authorized state body;

2) request and receive free of charge the necessary information from the State Corporation on the paid amounts of social contributions and (or) penalties on them in the manner established by the legislation of the Republic of Kazakhstan;

3) exercise other rights pursuant to this Code and other laws of the Republic of Kazakhstan.

2. The payer is obliged to:

1) timely and fully pay social contributions and penalties for late and (or) incomplete payment of social contributions;

2) independently calculate and recalculate the social contributions amounts, also make the calculation of penalties in case of late and (or) incomplete payment of social contributions;

3) submit tax reports to the state revenue bodies in the manner and terms established by the tax legislation of the Republic of Kazakhstan;

4) keep primary records of the calculated and paid amounts of social contributions and (or) penalties for each participant in the compulsory social insurance system as required by the legislation of the Republic of Kazakhstan;

5) provide a participant of the compulsory social insurance system with information on the calculated amounts of social contributions to the Fund upon monthly notification on the constituent parts of the salary due to him for the relevant period;

6) provide information (documents, data) at the request of the Fund, necessary for the assignment of social payments;

7) at the request of the state revenue authorities, submit the list of participants in the compulsory social insurance system, in whose favor the debt on social contributions is collected, in the manner prescribed by Article 256 of this Code;

8) perform other duties pursuant to this Code and other laws of the Republic of Kazakhstan.

Article 28. Formation of the Fund's assets

1. The Fund's assets shall be formed at the expense of social contributions, penalties for late and (or) incomplete payment of social contributions, investment income, refunds of excessively credited (paid) amounts of social payments and other receipts to the Fund, provided for by the legislation of the Republic of Kazakhstan, minus the Fund's commission, the means allocated for social payments and return of excessively (erroneously) paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions.

2. The Fund's assets may be used exclusively for the following purposes:

1) making social payments pursuant to this Code;

2) allocation through the National Bank of the Republic of Kazakhstan in financial instruments for investment of assets, the list and limits of which are determined by the Government of the Republic of Kazakhstan;

3) refund of excessively (erroneously) paid amounts of social contributions and (or) penalties for late and (or) incomplete payment of social contributions, as well as amounts of other erroneously credited funds.

3. The assets of the Fund cannot be:

1) the subject of pledge;

2) recovered at the request of creditors;

3) the subject of arrest or other encumbrance of property;

4) collected by collection order on the obligations of the Fund and third parties;

5) transferred to trust management, except for the cases provided for in Article 30 of this Code;

6) the subject of securing the fulfillment of a tax obligation that has not been fulfilled on time.

Article 29. Protection of the Fund's assets

1. The state guarantees protection and intended use of the Fund's assets.

2. The safety of the Fund's assets shall be ensured by:

1) regulation of the activities of the Fund by establishing appropriate norms and limits that maintain its financial stability, established by the Government of the Republic of Kazakhstan;

2) investment activities through the National Bank of the Republic of Kazakhstan;

3) accounting for all operations on investment management of the Fund's assets in the National Bank of the Republic of Kazakhstan;

4) maintaining separate accounting of own funds and assets of the Fund;

5) introduction of restrictions on expenses for sustaining of the Fund’s operation;

6) the obligation to conduct an annual audit;

7) regular financial reporting of the Fund. The list, forms, deadlines for presenting by the Fund of financial and other reporting are determined by the authorized state body;

8) establishment by the Government of the Republic of Kazakhstan of the list and limits of financial instruments for investment of the Fund’s assets;

9) establishing requirements for diversification and risk reduction when placing the Fund's assets in an investment declaration approved by the Economic Policy Council;

10) establishing requirements for the Fund’s executive staff in accordance with this Code.

Article 30. Management of the Fund's assets

1. Trust management of the Fund's assets shall be performed by the National Bank of the Republic of Kazakhstan on the basis of the investment declaration approved by the Economic Policy Council and the contract between the Fund and the National Bank of the Republic of Kazakhstan.

2. The National Bank of the Republic of Kazakhstan shall allocate the Fund's assets in accordance with the list and limits of financial instruments for investing the Fund's assets, determined by the Government of the Republic of Kazakhstan.

3. The National Bank of the Republic of Kazakhstan shall keep records of all operations for accumulation and allocation of the Fund's assets, generation of investment income and shall quarterly file a report to the Fund on the status of its accounts and investment operations with the Fund's assets in accordance with the concluded agreement.

Article 31. Accounting and reporting of the Fund

1. The Fund shall maintain accounting records and present financial statements separately on its own funds and assets of the Fund in the manner prescribed by the legislation of the Republic of Kazakhstan.

2. The Fund is obliged to maintain accounting and custody of documents used in accounting and reporting. The list of basic documents subject to custody and their retention period are established by the legislation of the Republic of Kazakhstan.

Article 32. Audit of the Fund

1. The audit of the annual financial statements of the Fund shall be conducted by audit organizations authorized to conduct an audit as required by the legislation of the Republic of Kazakhstan on auditing activities.

2. The audit report shall not be a trade secret.

3. Issuing from the findings of the mandatory audit of the annual financial statements of the Fund, the auditing organization shall draw up two audit reports on:

1) own funds of the Fund;

2) assets of the Fund.

4. Expenses for the mandatory audit of the annual financial statements of the Fund shall be made from the Fund's own means.

Article 33. Requirements for the Fund’s management staff

1. The first head of the executive body and his deputies, the chief accountant shall be recognized as the Fund’s management.

2. The following requirements shall be established for the management staff of the Fund:

1) for the first head of the executive body and his deputies:

education - higher professional (legal, financial, economic);

at least six years of experience in senior positions in the population social security area;

2) for the chief accountant:

education - higher professional (financial, economic);

at least five years of experience in the financial and accounting work in senior positions.

3. A person cannot be appointed as a leading employee of the Fund:

1) without an impeccable business reputation.

An impeccable business reputation is the presence of facts confirming proficiency, conscientiousness, absence of an unexpunged or outstanding criminal record, including absence of enforced court verdict on the application of criminal punishment in the form of deprivation of the right to hold the position of an executive of a financial organization, banking and (or) insurance holding and to be a major participant (major shareholder) of a financial organization for life;

2) who was previously the first head, deputy first head, chief accountant of a legal entity that was declared bankrupt or subjected to reorganization, conservation, forced liquidation during the period when this person was in the position of the first head, deputy first head, chief accountant of this legal entity;

3) recognized in the manner prescribed by law as incapacitated or partially incapacitated;

4) in respect of whom there is an enforced guilty verdict of the court for committing a corruption offense or who is exempt from criminal liability for committing a corruption offense under paragraphs 3), 4), 9), 10) and 12) of part one of Article 35 or Article 36 of the Criminal Procedure Code of the Republic of Kazakhstan;

5) who, within three years before the date of appointment was under administrative penalty for committing an administrative corruption offense.

Footnote. Article 33 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Chapter 5. UNIFIED ACCUMULATIVE PENSION FUND

Article 34. Organization of the unified accumulative pension fund’s operation

1. The unified accumulative pension fund shall be established in the form of a joint-stock company, and shall be a non-profit organization.

2. The name of the unified accumulative pension fund must contain the words "unified accumulative pension fund".

It shall be allowed to abbreviate the name of the unified accumulative pension fund using the abbreviation "UAPF" in the name.

3. Legal entities, with the exception of the unified accumulative pension fund, shall be prohibited from using in their name the words "unified accumulative pension fund" in full and abbreviated form in any language.

4. The Government of the Republic of Kazakhstan shall be the sole shareholder of the unified accumulative pension fund.

The Government of the Republic of Kazakhstan shall make a resolution on the creation, reorganization or liquidation of the unified accumulative pension fund as prescribed by the laws of the Republic of Kazakhstan.

5. Trust management of shares of the unified accumulative pension fund held by the Government of the Republic of Kazakhstan shall be performed by the National Bank of the Republic of Kazakhstan.

6. The unified accumulative pension fund’s bodies, their functions and powers, their decision-forming and decision-making procedure shall be determined by this Code, the Government of the Republic of Kazakhstan, the charter and the internal documents of the unified accumulative pension fund.

The Board of Directors of the unified accumulative pension fund shall be comprised of representatives of the National Bank of the Republic of Kazakhstan and the authorized state body on a permanent basis with the voting right.

7. The Unified Accumulative Pension Fund shall attract mandatory pension contributions, mandatory pension contributions from the employer, mandatory occupational pension contributions, voluntary pension contributions, also perform enrollment and accounting for voluntary pension contributions formed from the unclaimed amount of the guarantee compensation on the guaranteed deposit, transferred by the organization providing mandatory guarantee of deposits, in accordance with the Law of the Republic of Kazakhstan "On compulsory insurance of deposits placed in second-tier banks of the Republic of Kazakhstan", and ensure implementation of pension payments.

Other persons shall be prohibited from attracting mandatory pension contributions, compulsory pension contributions from the employer, mandatory occupational pension contributions, as well as enrollment and accounting for voluntary pension contributions formed from the unclaimed amount of the guarantee compensation on a guaranteed deposit, transferred by an organization providing mandatory deposit guarantees, in accordance with the Law of the Republic of Kazakhstan "On compulsory insurance of deposits placed in second-tier banks of the Republic of Kazakhstan".

The Unified Accumulative Pension Fund shall carry out accounting of target assets and target claims, accounting and crediting of target savings to target savings accounts, payments of target savings to the recipient of target savings from the target savings account to bank accounts of recipients of target savings intended for crediting payments of target savings, accounting of returns of target savings in the manner determined by the Government of the Republic of Kazakhstan.

The Unified Accumulative Pension Fund transfers the target savings of the target savings recipient from target savings accounts that were not used within ten years after the target savings recipient reached the age of eighteen to an individual pension account to record voluntary pension contributions.

In the event of death or the entry into force of a court decision declaring deceased a participant in target claims or a recipient of target savings having target savings in the unified accumulative pension fund, such target savings shall be inherited in the manner established by the laws of the Republic of Kazakhstan.

8. The policies of the unified accumulative pension fund shall be approved by the authorized body for regulation, control and supervision of the financial market and financial organizations.

Footnote. Article 34 as amended by the Law of the Republic of Kazakhstan dated November 16, 2023 № 40-VIII (shall be enforced from January 1, 2024).

Article 35. Rights and obligations of the unified accumulative pension fund

1. The unified accumulative pension fund shall have the right to:

1) attract voluntary pension contributions;

2) receive commission fees for their activities;

3) represent interests of a contributor of mandatory pension contributions on issues related to pension provision, interests of an individual for whom mandatory vocational pension contributions, voluntary pension contributions are transferred, a recipient of pension payments in court as prescribed by the legislation of the Republic of Kazakhstan;

4) lease property;

5) open branches and representative offices;

6) generate investment revenues through investment of own assets;

7) provide pension services through biometric identification procedure or other identification means in the manner determined by the internal document of the unified accumulative pension fund;

8) exercise other rights in accordance with agreements on trust management of pension assets, custodial agreements.

2. The unified accumulative pension fund is obliged to:

1) attract mandatory pension contributions, mandatory pension contributions from the employer, mandatory occupational pension contributions;

2) credit and record voluntary pension contributions formed from the unclaimed amount of guarantee compensation on a guaranteed deposit, transferred by an organization that provides mandatory guarantee of deposits, in accordance with the Law of the Republic of Kazakhstan "On compulsory insurance of deposits placed in second-tier banks of the Republic of Kazakhstan";

3) make pension payments to pension payments recipients and (or) authorized operator in the manner established by the Government of the Republic of Kazakhstan;

4) carry out individual accounting of pension savings, including those held in trust by the investment portfolio manager, in the manner prescribed by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations, and payments;

5) provide the individual, in whose name the individual pension account is opened, with information without charging a fee, with regard to the provisions of Article 55 of this Code:

on the state of pension savings at his request on any requested date from the date of opening an individual pension account in the unified accumulation pension fund, including with regard to the provisions of paragraph 5 of Article 262 of this Code;

on the amount of pension savings from mandatory pension contributions available for lump-sum pension payments;

on the amount of pension savings from mandatory pension contributions, mandatory occupational pension contributions, voluntary pension contributions, available for transfer to trust management of the investment portfolio manager.

The way in which the unified accumulative pension fund provides the said information on the state of pension savings shall be determined by the internal documents of the unified accumulative pension fund;

6) interact with the State Corporation on the issues of accounting, transfer, refund, termination of pension payments in the manner determined by the Government of the Republic of Kazakhstan;

7) interact with the authorized operator on the issues of accounting, transfer, payment and return of lump-sum pension payments as determined by the Government of the Republic of Kazakhstan;

8) interact with the organization providing mandatory guarantee of deposits in the manner prescribed by the agreement between the unified accumulative pension fund and the organization providing mandatory guarantee of deposits;

9) publish information on its own Internet resource on the structure of the investment portfolio of the unified accumulative pension fund at the expense of pension assets in the manner and terms established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

10) disclose information about investment portfolio managers, including the list of investment portfolio managers with whom the unified accumulative pension fund has agreements on trust management of pension assets, in the manner and to the extent established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

11) annually, no later than five working days after the official publication of the law on the republican budget for the next financial year, place in the media by publishing in at least two printed publications in Kazakh and Russian, as well as on their own Internet resource, the thresholds for the minimum sufficiency of pension savings calculated and valid for the coming year;

12) provide free consulting services to contributors of mandatory pension contributions, individuals for whom mandatory occupational pension contributions, voluntary pension contributions (recipients of pension payments) are transferred, on the functioning of the pension system and investment portfolio management activities;

13) ensure confidentiality of information on the state of pension savings of a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions, voluntary pension contributions (a recipient of pension payments) are transferred;

14) take responsibility for breaching the rules of this Code in accordance with the laws of the Republic of Kazakhstan;

15) transfer pension savings of a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions, voluntary pension contributions (a recipient of pension payments) are transferred, to an insurance organization in the manner prescribed by this Code and the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

16) transfer pension assets for trust management to the investment portfolio manager as prescribed by this Code and the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

17) transfer pension assets from the trust management of the investment portfolio manager to the trust management of the National Bank of the Republic of Kazakhstan as prescribed by this Code and the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

18) conclude an agreement on trust management of pension assets with the National Bank of the Republic of Kazakhstan;

19) conclude an agreement on trust management of pension assets with an investment portfolio manager, as well as a custody agreement with an investment portfolio manager and a custodian bank;

20) transfer pension savings of an individual for whom voluntary pension contributions (pension payments recipient) are transferred, at the expense of voluntary pension contributions to a voluntary accumulative pension fund as prescribed by this Code and the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial institutions;

21) publish in the media and place on their own Internet resource financial statements and an audit report in the manner and terms established by the authorized body for regulation, control and supervision of the financial market and financial organizations and the legislation of the Republic of Kazakhstan on accounting and financial reporting, other reporting and information about their activities as determined by the authorized body for regulation, control and supervision of the financial market and financial organizations. At the same time, it shall not be allowed to publish information containing guarantees or promises of income on contributions to the unified accumulative pension fund, as well as other information prohibited by the legislation of the Republic of Kazakhstan;

22) present an annual report on the activities of the unified accumulative pension fund for consideration by the Council for Management of the National Fund of the Republic of Kazakhstan;

23) ensure equal conditions for all contributors of mandatory pension contributions, individuals for whom the mandatory pension contributions of the employer, mandatory occupational pension contributions, voluntary pension contributions (recipients of pension payments) are transferred;

24) exchange data on pension annuity agreements with an organization for the formation and maintenance of an insurance database in the manner and terms established by the authorized body for regulation, control and supervision of the financial market and financial organizations;

25) interact with the organization for the formation and maintenance of the database on insurance in the manner determined by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

26) use certified equipment and software in their work;

27) avail of a backup center for storing information;

28) conduct an audit of software and hardware, including information, communication systems and technologies used by the unified accumulative pension fund in its work, at least once every three years;

29) provide the individual, in whose name the conditional pension account is opened, with information on the mandatory pension contributions of the employer, free of charge.

The method of providing the said information by the unified accumulative pension fund shall be determined by the internal documents of the unified accumulative pension fund.

30) carry out other duties provided for by the Law of the Republic of Kazakhstan “On the rights of a child in the Republic of Kazakhstan”.

3. To protect the rights and interests of contributors of mandatory pension contributions, individuals for whom the mandatory pension contributions of the employer, mandatory occupational pension contributions, voluntary pension contributions (recipients of pension payments) are transferred, the unified accumulative pension fund shall be prohibited from:

1) carrying out other entrepreneurial activities, with the exception of the types of activities prescribed by this Code;

2) using pension assets for purposes not provided for by the legislation of the Republic of Kazakhstan;

3) provision at the expense of own assets of the unified accumulative pension fund of financial assistance on a gratuitous basis, with the exception of financial assistance to its employees in the amount not exceeding 100 times the monthly calculation index established for the corresponding financial year by the law on the republican budget;

4) pledge of pension assets, with the exception of cases of making margin or other collateral when concluding transactions with financial instruments on organized and unorganized securities markets;

5) pledge of own assets, with the exception of cases of making margin or other collateral when concluding transactions with financial instruments on organized and unorganized securities markets, as well as collateral when participating in tenders and (or) competitions;

6) issue of securities, except for shares;

7) attraction of borrowed funds;

8) provision of loans by any means, with the exception of the acquisition of financial instruments permitted for acquisition at the expense of pension assets of the unified accumulative pension fund, as well as transactions for the provision of loans with secured securities;

9) issuance of sureties and guarantees of any kind;

10) engagement for the performance of the duties specified in subparagraph 12) of paragraph 2 of this article, of persons with whom the unified accumulative pension fund has not concluded an employment contract or an agreement with the National Postal Operator;

11) participation in the creation and activities of legal entities, with the exception of cases established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

The requirements of this paragraph shall not apply to "repo" transactions with securities carried out at the expense of pension assets and (or) own assets of the unified accumulative pension fund.

Footnote. Article 35 as amended by the Law of the Republic of Kazakhstan dated 16.11.2023 № 40-VIII (shall be enforced from 01.01.2024).

Article 36. Management by the National Bank of the Republic of Kazakhstan of the unified accumulative pension fund’s assets. Investment declaration of the unified accumulative pension fund

1. Trust management of the pension assets of the unified accumulative pension fund shall be performed by the National Bank of the Republic of Kazakhstan on the trust management agreement between the National Bank of the Republic of Kazakhstan and the unified accumulative pension fund.

2. The National Bank of the Republic of Kazakhstan shall develop the list of financial instruments allowed for acquisition at the expense of pension assets of the unified accumulative pension fund, which shall be approved by the Government of the Republic of Kazakhstan, and it shall also develop and approve the investment declaration of the unified accumulative pension fund.

3. The National Bank of the Republic of Kazakhstan may assign another person to perform the actions necessary to manage the pension assets entrusted to him, in accordance with the investment assets management agreement and this Code. And the trust manager shall be responsible for the actions of the attorney chosen by him as for his own.

4. The functions of the Council for the management of the National Fund of the Republic of Kazakhstan in managing pension assets of the unified accumulative pension fund shall be:

1) development of proposals for improving management efficacy;

2) consideration and development of proposals for investment areas;

3) development of proposals for determining the list of financial instruments allowed for acquisition at the expense of pension assets of the unified accumulative pension fund;

4) examination of the annual report on the operation of the unified accumulative pension fund.

5. The investment declaration of the unified accumulative pension fund shall be drawn up taking into account the list of financial instruments allowed for acquisition at the expense of the pension assets of the unified accumulative pension fund.

Article 37. Management of pension assets held in trust with the investment portfolio manager, also custody and accounting for pension assets held in trust with the investment portfolio manager

1. Trust management of pension assets by the investment portfolio manager shall be based on the agreement on trust management of pension assets concluded between the unified accumulative pension fund and the investment portfolio manager (hereinafter -the agreement on trust management of pension assets).

2. The unified accumulative pension fund shall sign an agreement on trust management of pension assets with the investment portfolio manager and, within one working day after conclusion of the agreement on trust management of pension assets, post information on its Internet resource about such an investment portfolio manager pursuant to subparagraph 10) of paragraph 2 of Article 35 of this Code.

3. A standard form of an agreement on trust management of pension assets is established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

The agreement on trust management of pension assets shall take effect from the date of pension assets receipt into the accounts in the custodian bank specified in paragraph 11 of this article.

4. The investment portfolio manager in the event of a negative difference between the nominal return on pension assets received by the investment portfolio manager and the minimum value of the return on pension assets calculated in accordance with the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations as agreed with the National Bank of the Republic of Kazakhstan, shall reimburse the unified accumulative pension fund for this negative difference from its equity in the manner and terms established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations in agreement with the National Bank of the Republic of Kazakhstan, for subsequent transfer of this amount to individual pension accounts for contributors of mandatory pension contributions, individuals for whom mandatory occupational pension contributions are transferred, whose pension savings were under trust management of this investment portfolio manager as of the end of the year preceding the year in which the reimbursement is made.

5. The unified accumulative pension fund shall transfer pension assets to trust management of the investment portfolio manager, subject to simultaneous fulfillment of the following conditions:

1) presence of a written application by the contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions, voluntary pension contributions are transferred, on (about) the choice (change) of the investment portfolio manager according to the form and with the attachment of documents that are established by the internal documents of the unified accumulative pension fund;

2) existence of an agreement on trust management of pension assets, as well as a custodial agreement concluded between the unified accumulative pension fund, the investment portfolio manager and the custodian bank;

3) pension savings of a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions are transferred, subject to transfer to trust management of the investment portfolio manager:

do not exceed fifty percent of the amount of pension savings on the individual pension account of a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions are transferred, as of the date of receipt of the application of this person on (about) the choice (change) of the investment portfolio manager.

Upon subsequent transfer to trust management of the investment portfolio manager, the amount of pension savings shall be determined taking into account previously transferred pension savings, with account to the investment income of the investment portfolio manager (an application is made no more than once a year from the date of pension savings transfer to trust management of the investment portfolio manager);

or

do not exceed the amount of pension savings at the expense of mandatory pension contributions and (or) mandatory occupational pension contributions on their individual pension accounts in the event that a pension annuity agreement has been concluded with an insurance company;

4) pension savings formed from voluntary pension contributions that are subject to transfer to trust management of the investment portfolio manager, do not exceed the available pension savings on the individual pension account for accounting for voluntary pension contributions;

5) the investment portfolio manager specified in the application of the contributor of mandatory pension contributions, the individual for whom the mandatory occupational pension contributions, voluntary pension contributions are transferred, complies with the requirements established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

6. The unified accumulative pension fund shall transfer pension assets to trust management of the investment portfolio manager within thirty calendar days after the date of receipt of the application referred to in subparagraph 1) of paragraph 5 of this article, in the size corresponding to the amount of pension savings specified in this application, taking into account the restrictions established by subparagraphs 3) and 4) of paragraph 5 of this article.

In cases of non-fulfillment of the conditions specified in part one of this paragraph, and (or) filing an incomplete package of documents, the unified accumulative pension fund, within five working days after the date of receipt of the application specified in subparagraph 1) of paragraph 5 of this article, shall not transfer pension assets to trust management of the investment portfolio manager.

7. The investment portfolio manager is not entitled to transfer pension assets that are under its trust management to another person for trust management.

8. An agreement on trust management of pension assets shall be terminated:

1) if the investment portfolio manager fails to eliminate the grounds for applying supervisory response measures within the time frames established by the authorized body for regulation, control and supervision of the financial market and financial organizations;

2) in case of non-compliance of the investment portfolio manager with the requirements established by the authorized body for regulation, control and supervision of the financial market and financial organizations for the management of pension assets in accordance with subparagraph 7) of Article 15 of this Code (in case of exclusion of the investment portfolio manager from the register of investment portfolio managers that meet the requirements of the authorized body for regulation, control and supervision of the financial market and financial organizations for the management of pension assets);

3) on the initiative of the investment portfolio manager, in the absence in his trust management of pension assets and liabilities on them;

4) in case of suspension or revocation of the license of the custodian bank that keeps and accounts for pension assets held in trust by the investment portfolio manager, and failure to conclude a new custodial agreement with another custodian bank within ten calendar days after the date of suspension or revocation of the license of the custodian bank.

9. When terminating the agreement on trust management of pension assets, the investment portfolio manager shall carry out procedures for the transfer of pension assets to trust management of the National Bank of the Republic of Kazakhstan in the manner and terms established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations in agreement with the National Bank of the Republic of Kazakhstan.

10. The statutory regulations of the Republic of Kazakhstan on securities market shall be applied to investment portfolio managers in the part that does not contradict this Code.

11. Pension assets held in trust by the investment portfolio manager shall be kept and accounted for in the accounts of the unified accumulative pension fund in the custodian bank, which is chosen by the investment portfolio manager.

Custody and accounting for pension assets transferred to investment management by one investment portfolio manager must be carried out by one custodian bank.

The standard form of a custodial agreement concluded between the unified accumulative pension fund, an investment portfolio manager and a custodian bank is established by a regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

Specificities of custody and accounting of pension assets held in trust by the investment portfolio manager are established by the legislation of the Republic of Kazakhstan on securities market.

12. The list of financial instruments permitted for acquisition at the expense of pension assets held in trust by the investment portfolio manager shall be approved by the authorized body for regulation, control and supervision of the financial market and financial organizations.

Article 38. Agreements on pension from mandatory pension contributions, mandatory occupational pension contributions of the contributor (recipient) with the unified accumulative pension fund and contingent pension accounts

1. Agreements on pension from mandatory pension contributions, mandatory occupational pension contributions, which establish the rights, obligations, responsibilities and other legal relations of the unified accumulative pension fund and contributors of mandatory pension contributions, individuals for whom the mandatory occupational pension contributions are transferred (pension payments recipients), are accession agreements, and shall be developed by the unified accumulative pension fund on the basis of this Code, approved by the internal document of the unified accumulative pension fund and posted on the Internet resource of the unified accumulative pension fund.

2. Opening of an individual pension account in the unified accumulative pension fund for recording mandatory pension contributions, mandatory occupational pension contributions shall be made on the basis of lists of individuals provided by agents to the unified accumulative pension fund when transferring mandatory pension contributions, mandatory occupational pension contributions or penalties in the manner determined by the Government of the Republic of Kazakhstan.

At the same time, information on citizenship, status, legal capacity, details of a valid identity document, residency registration in the Republic of Kazakhstan, telephone number of a cellular subscriber device registered on the "electronic government" web portal, and other information on an individual in case of their availability, necessary for implementation of the functions of the unified accumulative pension fund, envisaged by the legislation of the Republic of Kazakhstan, shall be retrieved by the unified accumulative pension fund from the relevant information systems of state bodies.

A contributor of mandatory pension contributions, an agent and an individual for whom the mandatory occupational pension contributions are transferred shall be considered to have acceded to the pension agreement at the expense of mandatory pension contributions, mandatory occupational pension contributions from the date of crediting the mandatory pension contributions, mandatory occupational pension contributions or a penalty to the opened individual pension account for recording mandatory pension contributions, mandatory occupational pension contributions. At the same time, the consent of the legal representative of a minor is not required to join the agreement on pension provision at the expense of mandatory pension contributions.

3. If an individual has an open individual pension account in the unified accumulative pension fund for recording mandatory occupational pension contributions, the re-opening of an individual pension account for accounting for mandatory professional pension contributions shall not be made.

At the same time, an agent who has paid mandatory occupational pension contributions in favor of an individual shall be considered to have acceded to the pension agreement at the expense of mandatory professional pension contributions from the day the mandatory occupational pension contributions or penalties are credited to the previously opened individual pension account for recording mandatory occupational pension contributions.

4. Opening of contingent pension accounts in the unified accumulative pension fund for recording the mandatory pension contributions of the employer shall be made on the basis of the list of individuals submitted by the agent to the unified accumulative pension fund when transferring the mandatory pension contributions of the employer in the manner established by the internal rules of the unified accumulative pension fund.

In the existence of a contingent pension account opened in the name of an individual in the unified accumulative pension fund, the employer's mandatory pension contributions shall be transferred to the previously opened contingent pension account.

Article 39. Custody and accounting of pension assets of the unified accumulative pension fund held in trust by the National Bank of the Republic of Kazakhstan

1. Pension assets of the unified accumulative pension fund shall be kept in custody and recorded on accounts with the National Bank of the Republic of Kazakhstan in accordance with the custodial agreement concluded between the National Bank of the Republic of Kazakhstan and the unified accumulative pension fund.

2. For the purposes of accounting and keeping pension assets of the unified accumulative pension fund the National Bank of the Republic of Kazakhstan shall have the right to open accounts with foreign custodians.

3. The National Bank of the Republic of Kazakhstan shall exercise control over the target allocation of pension assets of the unified accumulative pension fund as established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

4. The National Bank of the Republic of Kazakhstan shall keep records of all operations on the accumulation of pension assets, their placement, receipt of investment income as established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations, and shall monthly update the unified accumulative pension fund on the status of its accounts.

Article 40. Rights and obligations of contributors of mandatory pension contributions, individuals for whom mandatory pension contributions are made, employer's mandatory pension contributions, mandatory occupational pension contributions, voluntary pension contributions are transferred, of pension payments recipients and agents

1. Contributors of mandatory pension contributions, individuals for whom mandatory pension contributions of the employer, mandatory occupational pension contributions, voluntary pension contributions are transferred, recipients of pension payments from the unified accumulative pension fund shall have the right to:

1) receive information on the status of their pension savings on any requested date from the date of opening the individual pension account through the personal account of the Internet resource of the unified accumulative pension fund and (or) the web portal of the "electronic government", also when personally contacting the unified accumulative pension fund without charging a fee, as prescribed in Article 55 and paragraph 5 of Article 262 of this Code, as well as change the method of obtaining information on the state of pension savings from the unified accumulative pension fund in the manner prescribed by the internal documents of the unified accumulative pension fund;

2) receive information on pension savings from mandatory pension contributions available for lump-sum pension payments;

3) receive information on the amount of pension savings available for transfer to trust management of the investment portfolio manager;

4) receive information on mandatory pension contributions of the employer;

5) appeal as prescribed by the laws of the Republic of Kazakhstan, the decisions, actions (inaction) of the unified accumulative pension fund;

6) receive pension payments from the unified accumulative pension fund in the manner established by the legislation of the Republic of Kazakhstan at the pension payment time;

7) bequeath their pension savings in accordance with the legislation of the Republic of Kazakhstan;

8) submit to the unified accumulative pension fund an application for the selection of an investment portfolio manager to transfer pension savings to it for trust management in the amount pursuant to subparagraph 3) of paragraph 5 of Article 37 of this Code, in the manner determined by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

9) submit to the unified accumulative pension fund an application for changing the investment portfolio manager to transfer their pension savings to trust management from one investment portfolio manager to another investment portfolio manager (at least one year from the date of transfer of pension savings to trust management of the investment portfolio manager);

10) submit an application to the unified accumulative pension fund for the return of pension savings held in trust by the investment portfolio manager to trust management of the National Bank of the Republic of Kazakhstan (not earlier than one year from the date of transfer of pension savings to trust management by the investment portfolio manager).

If pension savings were transferred several times into trust management by the same investment portfolio manager in accordance with the application for choosing the investment portfolio manager, then the return of pension savings into trust management by the National Bank of the Republic of Kazakhstan shall be carried out no earlier than one year from the date of initial transfer of pension savings into trust management;

11) receive information from the unified accumulative pension fund on investment portfolio managers and other information envisaged by the internal documents of the unified accumulative pension fund;

12) conclude a pension annuity agreement with an insurance organization at the expense of their pension savings;

13) submit to the unified accumulative pension fund an application for the selection of an investment portfolio manager to transfer to it for trust management the pension savings formed from voluntary pension contributions in the amount not exceeding the actual amount of pension savings on the individual pension account for recording the voluntary pension contributions;

14) exercise other rights under the legislation of the Republic of Kazakhstan.

2. Contributors of mandatory pension contributions, individuals for whom the mandatory pension contributions of the employer, mandatory occupational pension contributions are paid, and recipients of pension payments from the unified accumulative pension fund shall:

1) in the manner established by the Government of the Republic of Kazakhstan, notify the unified accumulative pension fund or the State Corporation of all changes affecting fulfillment of the obligations of the unified accumulative pension fund when making pension payments, within ten calendar days from the date of such changes;

2) fulfill other obligations in accordance with the legislation of the Republic of Kazakhstan.

3. If an individual for whom the mandatory pension contributions of the employer are transferred does not meet the requirements provided for in paragraph 1 of Article 222 of this Code, the funds recorded in the conditional pension account shall be directed to reserve funds formed pursuant to paragraph 4 of Article 57 of this Code.

4. Agents shall have the right to receive confirmation from the State Corporation that the employee has an individual pension account as established by the Government of the Republic of Kazakhstan.

5. Agents are required to:

1) timely calculate, withhold (credit) and pay mandatory pension contributions, employer's mandatory pension contributions, mandatory occupational pension contributions to the unified accumulative pension fund;

2) submit to the state revenue authorities lists of individuals in whose favor arrears are collected on mandatory pension contributions, mandatory pension contributions from the employer, mandatory occupational pension contributions, within the time frames established by paragraph 5 of Article 256 of this Code;

3) keep primary records of calculated, withheld (accrued) and transferred mandatory pension contributions, mandatory pension contributions of the employer, mandatory occupational pension contributions for each employee in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

4) provide to contributors of mandatory pension contributions and employees in whose favor the employer's mandatory pension contributions, mandatory occupational pension contributions are paid, information on the calculated and withheld (accrued) amounts of mandatory pension contributions, employer's mandatory pension contributions, mandatory occupational pension contributions to the unified accumulative pension fund with a monthly notification on the constituent parts of the wages due to them over the respective term.

Footnote. Article 40 as amended by Article 263 of this Code (effective from 01.01.2024).

Article 41. Agreement on pension from voluntary pension contributions of a contributor of voluntary pension contributions (pension payments recipient) with the unified accumulative pension fund

1. Agreements on pension from voluntary pension contributions establish the rights, obligations, responsibilities and other legal relations of the unified accumulative pension fund and contributors of voluntary pension contributions (pension payments recipients).

The procedure for concluding and the standard form of agreement on pension from voluntary pension contributions shall be determined by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

2. Individual pension account shall be opened in the unified accumulative pension fund for recording voluntary pension contributions on the basis of lists of individuals submitted by agents to the unified accumulative pension fund when transferring voluntary pension contributions in the manner determined by the regulatory legal act of the authorized body for regulation, control and supervision financial market and financial organizations.

3. Individual pension account shall be opened in the unified accumulative pension fund for accounting for voluntary pension contributions on the basis of the initial contribution received by the unified accumulative pension fund from an individual in his favor or in favor of a third person when transferring voluntary pension contributions in the manner prescribed by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

4. A contributor of voluntary pension contributions (pension payments recipient) shall be considered to have acceded to the agreement on pension provision from voluntary pension contributions from the date of receipt of the voluntary pension contribution amount.

At the same time, the consent of the legal representative of a minor is not required to join the agreement on pension provision at the expense of voluntary pension contributions.

5. In the event that an organization providing mandatory deposit insurance transfers an unclaimed amount of guarantee compensation on a guaranteed deposit of a contributor (recipient) to the unified accumulative pension fund, an agreement on pension from voluntary pension contributions shall be concluded on the basis of the list of contributors (beneficiaries) with unclaimed amounts of guarantee compensation on guaranteed deposits, submitted by an organization providing mandatory guarantee of deposits, in the manner and terms established by the agreement concluded between the unified accumulative pension fund and the organization providing mandatory guarantee of deposits, pursuant to the Law of the Republic of Kazakhstan "On compulsory insurance of deposits placed in second-tier banks of the Republic of Kazakhstan".

Chapter 6. VOLUNTARY ACCUMULATIVE PENSION FUNDS

Article 42. Organization of voluntary accumulative pension fund’s operation

1. A voluntary accumulative pension fund shall be created in the form of a joint stock company.

The voluntary accumulative pension fund shall operate on the license for managing an investment portfolio with the right to attract voluntary pension contributions, issued by the authorized body for regulation, control and supervision of the financial market and financial organizations, and attract voluntary pension contributions in the manner and under the conditions established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations and an agreement on pension payment through voluntary pension contributions.

2. The founders and (or) shareholders of a voluntary accumulative pension fund may be individuals - residents of the Republic of Kazakhstan, legal entities.

A voluntary accumulative pension fund cannot act as a founder or shareholder of another voluntary accumulative pension fund.

3. The name of a voluntary accumulative pension fund must contain the words "voluntary accumulative pension fund".

It shall be allowed to abbreviate the name of a voluntary accumulative pension fund using the abbreviation "VAPF" in the name.

Legal entities, with the exception of a voluntary accumulative pension fund, shall be prohibited to use in their name the words "voluntary accumulative pension fund" in full and abbreviated form in any language.

4. The rules for carrying out the voluntary accumulative pension fund’s operations shall be approved by the authorized body for regulation, control and supervision of the financial market and financial organizations.

Article 43. Rights and obligations of voluntary accumulative pension funds

1. Voluntary accumulative pension funds shall have the right to:

1) attract voluntary pension contributions;

2) receive commission fees for their operations;

3) on issues related to pension provision, represent the interests of the contributor (recipient) at his written request in court as prescribed by the legislation of the Republic of Kazakhstan;

4) lease out own property;

5) manage pension assets of the unified accumulative pension fund in accordance with the agreement on investment assets management concluded with the National Bank of the Republic of Kazakhstan;

6) independently carry out brokerage and (or) dealer activities in the securities market without the right to maintain customer accounts as a nominal holder on the basis of the license issued by the authorized body for regulation, control and supervision of the financial market and financial organizations;

7) provide pension services through biometric identification procedure in the manner determined by the internal document of the voluntary accumulative pension fund;

8) exercise other rights under the legislation of the Republic of Kazakhstan and the terms of the agreement on pension provision from voluntary pension contributions.

2. Voluntary accumulative pension funds are obliged to:

1) make pension payments to beneficiaries in the manner prescribed by the agreement on pension provision through voluntary pension contributions;

2) carry out individual accounting of pension savings and payments;

3) provide the contributor (recipient) with information on the state of his pension savings in the manner prescribed by the agreement on pension provision through voluntary pension contributions, and provide electronic and other ways of accessing information on his pension savings, in keeping with the provisions of Article 55 of this Code.

The method of transmission by a voluntary accumulative pension fund of information on the state of pension savings shall be determined by agreement with the contributor (recipient);

4) provide free consulting services to contributors (beneficiaries), as well as persons intending to conclude an agreement on pension provision through voluntary pension contributions with a voluntary accumulative pension fund, on the functioning of the accumulative pension system and investment portfolio management activities;

5) ensure confidentiality of information on the state of the pension savings of the contributor (recipient);

6) incur liability for breaking the legislation of the Republic of Kazakhstan in the pension provision and the terms of the agreement on pension provision through voluntary pension contributions in accordance with the legislation of the Republic of Kazakhstan;

7) transfer the pension savings of a contributor (recipient) to another voluntary accumulative pension fund or the unified accumulative pension fund, or an insurance organization in the manner prescribed by this Code and the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

8) publish in the media and place on its Internet resource financial statements and an audit report in the manner and terms established by the authorized body for regulation, control and supervision of the financial market and financial organizations and the legislation of the Republic of Kazakhstan on accounting and financial reporting, other reporting and information about their activities in the manner determined by the authorized body for regulation, control and supervision of the financial market and financial organizations. At the same time, it shall not be allowed to publish information containing guarantees or promises of income from contributions to a voluntary accumulative pension fund, as well as other information prohibited by the legislation of the Republic of Kazakhstan;

9) perform other obligations in accordance with the legislation of the Republic of Kazakhstan and the terms of the agreement on pension provision from voluntary pension contributions.

3. To protect the rights and interests of contributors, a voluntary accumulative pension fund shall be prohibited to:

1) make transactions, leading to breaching of the requirements established by the legislation of the Republic of Kazakhstan or the investment declaration of the voluntary accumulative pension fund;

2) carry out entrepreneurial activities, with the exception of the types of activities established by this article;

3) use pension assets for purposes not provided for by the legislation of the Republic of Kazakhstan;

4) make investment decisions on gratuitous alienation of pension assets;

5) use pension assets for fulfillment of their own obligations or obligations of third parties unrelated to the pension portfolio management;

6) sell (transfer) the assets held by it into the pension assets;

7) sell assets on credit;

8) receive, on loan agreements terms money or other property subject to return at the expense of pension assets, except for the cases when transactions with financial instruments are made in the trading systems of the organizers of trades in accordance with the investment declaration;

9) acquire pension assets managed by it, except for reimbursement of expenses and receipt of remuneration in accordance with the agreement on pension provision through voluntary pension contributions and the investment declaration of the voluntary accumulative pension fund;

10) indicate in advertising and media the information on profitability of pension assets of a voluntary accumulative pension fund for a period of less than one year;

11) pledge pension and (or) own assets;

12) issue securities other than shares;

13) provide loans by any means, except for acquisition of debt securities by a voluntary accumulative pension fund.

4. To ensure financial sustainability and solvency of voluntary accumulative pension funds, mandatory prudential standards shall be established. The list of prudential standards, their standard values, calculation methods shall be established by the regulatory legal acts of the authorized body for regulation, control and supervision of the financial market and financial organizations.

The list, forms of reporting on the implementation of prudential standards by voluntary accumulative pension funds, the terms and procedure for its submission to the National Bank of the Republic of Kazakhstan are established by the regulatory legal act of the National Bank of the Republic of Kazakhstan in agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations.

Article 44. Pension rules and investment declaration of a voluntary accumulative pension fund

1. The pension rules of a voluntary accumulative pension fund shall comprise:

1) the procedure for changing and terminating agreements on pension provision through voluntary pension contributions;

2) the procedure and conditions for making pension contributions and payments;

3) liability for obligations of the voluntary accumulative pension fund to contributors (recipients);

4) the procedure for informing about the state of pension savings;

5) providing information to depositors (recipients) about the shareholders of the voluntary accumulative pension fund and the custodian bank;

6) other features of legal relations between the voluntary accumulative pension fund and contributors (recipients).

2. Investment of pension assets at the expense of voluntary pension contributions shall be made by the voluntary accumulative pension fund independently in accordance with the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations and the investment declaration.

3. The pension rules and the investment declaration of the voluntary accumulative pension fund, as well as amendments and additions to them, shall be approved by the management body of the voluntary accumulative pension fund.

Article 45. Agreement on pension provision from voluntary pension contributions of the contributor (recipient) with a voluntary accumulative pension fund

An agreement on pension provision from voluntary pension contributions shall be concluded between the voluntary accumulative pension fund and a contributor (recipient) in writing in accordance with the standard agreement on pension provision through voluntary pension contributions.

The procedure for concluding and the standard form of the agreement on pension provision from voluntary pension contributions are established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

Article 46. Custody and accounting of pension assets of a voluntary accumulative pension fund in a custodian bank

1. Pension assets of a voluntary accumulative pension fund shall be in custody and accounted for on accounts of a custodian bank not affiliated with the voluntary accumulative pension fund in accordance with custodial agreement.

2. A custodial agreement shall be concluded between the custodian bank and the voluntary accumulative pension fund.

3. The form of a standard custodial agreement shall be developed and approved by the authorized body for regulation, control and supervision of the financial market and financial organizations.

4. The custodian bank shall exercise control over the targeted allocation of pension assets of the voluntary accumulative pension fund and is obliged to immediately notify the authorized body for regulation, control and supervision of the financial market and financial organizations, the voluntary accumulative pension fund and the stock exchange, if the transaction is concluded in its trading system, on non-compliance of the concluded transaction with the legislation of the Republic of Kazakhstan.

5. The custodian bank shall keep records of all operations on the accumulation of pension assets, their allocations, receipt of investment income and monthly update the voluntary accumulative pension fund on the status of its accounts.

6. A voluntary accumulative pension fund must have one custodian bank.

7. The custodial agreement shall be terminated on the relevant decision of the executive body of the voluntary accumulative pension fund unilaterally at the request of the voluntary accumulative pension fund with notification of the custodian bank and completion of the procedure for transferring pension assets to a new custodian bank within twenty calendar days before the scheduled termination date.

8. Within thirty calendar days from the date of custodial agreement conclusion with a new custodian bank, the voluntary accumulative pension fund shall notify its depositors and agents of this by relevant publications in two printed editions and on its own Internet resource in Kazakh and Russian.

9. For a term of up to six months from the termination date of the custodial agreement between the voluntary accumulative pension fund, the former and new custodian banks, a corresponding agreement shall be concluded on the transfer by the former custodian bank of pension contributions incoming to it to the new custodian bank.

Article 47. Reorganization of a voluntary accumulative pension fund

1. Reorganization of a voluntary accumulative pension fund shall be made by decision of the general shareholders meeting with the permission of the authorized body for regulation, control and supervision of the financial market and financial organizations in the form of accession. The conditions and procedure for issuing permission for reorganization of a voluntary accumulative pension fund are established by the regulatory legal acts of the authorized body for regulation, control and supervision of the financial market and financial organizations.

Specificities of reorganizing the voluntary accumulative pension fund with participation of the state, the national welfare fund and (or) the authorized body are determined by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

2. Reorganized voluntary accumulative pension fund shall have the right to attract voluntary pension contributions and make pension payments on the basis of a license of a voluntary accumulative pension fund that has joined another voluntary accumulative pension fund.

3. Pension assets and liabilities of the attached voluntary accumulative pension fund under agreements on pension provision from voluntary pension contributions are subject to transfer to the reorganized voluntary accumulative pension fund in the manner established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

Article 48. Denial of a permit for reorganization of a voluntary accumulative pension fund

Grounds for non-issuance of a permit from the authorized body for regulation, control and supervision of the financial market and financial organizations for reorganization of a voluntary accumulative pension fund shall be:

1) violation of the interests of contributors (recipients) resulting from the proposed reorganization;

2) breaching as a result of the proposed reorganization of the legislation of the Republic of Kazakhstan in the competition protection;

3) non-compliance of documents provided for obtaining a permit from the authorized body for regulation, control and supervision of the financial market and financial organizations for reorganization with legal requirements of the Republic of Kazakhstan.

Article 49. Liquidation of a voluntary accumulative pension fund

1. A voluntary accumulative pension fund shall be liquidated:

1) by decision of the general meeting of shareholders of the voluntary accumulative pension fund, subject to the permission of the authorized body for regulation, control and supervision of the financial market and financial organizations, issued in the manner prescribed by it;

2) by a court ruling in cases provided for by the legislative acts of the Republic of Kazakhstan.

2. The rules for conducting voluntary or forced liquidation, as well as transfer of pension assets and liabilities under pension provision agreements through voluntary pension contributions, shall be approved by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

Article 50. Denial of a permit for voluntary liquidation of a voluntary accumulative pension fund

Grounds for non-issuance of a permit from the authorized body for regulation, control and supervision of the financial market and financial organizations for a voluntary liquidation of a voluntary accumulative pension fund shall be:

1) non-compliance of documents for obtaining a permit from the authorized body for regulation, control and supervision of the financial market and financial organizations for liquidation with the legal requirements of the Republic of Kazakhstan;

2) presence of liabilities and current contracts on licensed types of activities;

3) insufficient funds to satisfy the claims of all creditors of the voluntary accumulative pension fund.

Article 51. Specifics of terminating the license for investment portfolio management with the right to attract voluntary pension contributions

1. In case of revocation of the license for managing an investment portfolio with the right to attract voluntary pension contributions, the voluntary accumulative pension fund shall transfer the voluntary pension savings of contributors (beneficiaries) to the unified accumulative pension fund in the manner established by the regulatory legal act of the authorized body for regulation, control and supervision of financial market and financial institutions.

2. Voluntary return of the license for managing an investment portfolio with the right to attract voluntary pension contributions shall be made on the basis of an application from the voluntary accumulative pension fund and only after fulfillment by the voluntary accumulative pension fund of all the obligations on this type of activity.

3. The rules for voluntary return of the license for managing an investment portfolio with the right to attract voluntary pension contributions, as well as the transfer of pension assets and liabilities under agreements on pension provision through voluntary pension contributions shall be established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

Chapter 7. OPERATION PROCEDURE OF THE UNIFIED ACCUMULATIVE PENSION FUND AND VOLUNTARY ACCUMULATIVE PENSION FUNDS

Article 52. Pension assets of the unified accumulative pension fund and voluntary accumulative pension funds

1. Pension assets formed of mandatory pension contributions, mandatory occupational pension contributions and voluntary pension contributions shall include pension contributions, investment income, funds received as penalties and compensation for losses, minus commission.

2. The rights of individuals and legal entities to pension assets, formed of mandatory pension contributions, mandatory occupational pension contributions and voluntary pension contributions, shall be ranked as real rights as prescribed by this Code.

3. Seizure or foreclosure of mandatory pension contributions, mandatory occupational pension contributions, penalties, pension assets and pension savings on the arrears of a contributor of mandatory pension contributions, individuals for whom mandatory occupational pension contributions are transferred, recipients of pension payments, the State Corporation, the unified accumulative pension fund, custodian bank and persons to whom pension assets were transferred on the basis of an investment assets management agreement pursuant to paragraph 3 of Article 36 and Article 37 of this Code, shall not be allowed, including in cases of liquidation and (or) bankruptcy of the listed entities.

4. Pension assets formed from mandatory pension contributions, mandatory occupational pension contributions and voluntary pension contributions shall be used exclusively for:

1) allocation in financial instruments, the list of which is approved by the Government of the Republic of Kazakhstan;

2) allocation in financial instruments permitted for acquisition at the expense of pension assets transferred to trust management by the investment portfolio manager pursuant to Article 37 of this Code;

3) pension payments, including lump-sum pension payments from mandatory pension contributions to improve housing conditions and (or) pay for medical treatment pursuant to the legislation of the Republic of Kazakhstan;

4) transfer of pension savings to an insurance company under a pension annuity agreement in the manner prescribed by this Code and the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

5) transfer of pension assets for trust management to the investment portfolio manager pursuant to Article 37 of this Code;

6) transfer of pension savings at the expense of voluntary pension contributions from the unified accumulative pension fund to a voluntary accumulative pension fund, from a voluntary accumulative pension fund to the unified accumulative pension fund, as well as from one voluntary accumulative pension fund to another voluntary accumulative pension fund;

7) refund of erroneously credited pension contributions and other erroneously credited money;

8) payment of commission to the unified accumulative pension fund, voluntary accumulative pension funds, the National Bank of the Republic of Kazakhstan managing the investment portfolio in the cases and in the amount established by this Code;

9) return of the unclaimed amount of guarantee compensation from the individual pension account of an individual for whom voluntary pension contributions (pension payments recipient) are transferred, based on a notification from the organization that provides mandatory guarantee of deposits, submitted in accordance with the Law of the Republic of Kazakhstan "On compulsory insurance of deposits placed in second-tier banks of the Republic of Kazakhstan";

10) payment of brokerage commissions, exchange fees and other expenses associated with the purchase or sale of financial instruments on organized and unorganized securities markets.

Article 53. Pension assets generated from employer’s mandatory pension contributions

1. Pension assets formed from the employer's mandatory pension contributions shall comprise the employer's mandatory pension contributions, investment income, funds received as penalties and compensation for losses, less commission.

2. Pension assets formed at the expense of the employer's mandatory pension contributions shall not be the property of the agent and (or) the individual for whom the employer's mandatory pension contributions have been paid.

3. Seizure or foreclosure on the employer's mandatory pension contributions, penalties, pension assets formed of the employer's mandatory pension contributions, on arrears of the unified accumulative pension fund, the individual in whose name the conditional pension account is opened, the State Corporation, the custodian bank and investment portfolio manager shall not be allowed, including in cases of liquidation and (or) bankruptcy of the listed entities.

4. Pension assets formed from the employer's mandatory pension contributions shall be used exclusively for the following purposes:

1) placement in financial instruments, the list of which is determined by the Government of the Republic of Kazakhstan and the investment declaration of the unified accumulative pension fund;

2) pension payments in accordance with the legislation of the Republic of Kazakhstan;

3) payment of commission fees from investment income in the cases and in the amount established by this Code;

4) return of erroneously credited mandatory pension contributions of the employer.

Article 54. Master financial agreement, settlements under which are made from own funds and (or) pension assets of the unified accumulative pension fund, voluntary accumulative pension funds

The provisions of paragraph 1 of Article 51, Article 62 of this Code shall not apply to the offset of claims and (or) a liquidation netting on a transaction (transactions) within the master financial agreement, settlements under which are made from own funds and (or) pension assets of the unified accumulative pension fund, voluntary accumulative pension funds.

The parties to the master financial agreement shall make (apply) the offset of claims and (or) a liquidation netting on the transaction (transactions) under the master financial agreement in the manner and on the terms specified in the master financial agreement.

A net claim that has arisen (calculated) as a result of the offset of claims and (or) liquidation netting carried out (applied) in the manner and on the terms specified in the master financial agreement shall be satisfied on the general basis in accordance with the rules for settlements with creditors established by this Code and the civil legislation of the Republic of Kazakhstan.

Article 55. Secrecy of pension savings

1. The secret of pension savings includes information on balances and on the movement of money on individual pension accounts of contributors (beneficiaries).

The unified accumulative pension fund, voluntary accumulative pension funds and the State Corporation shall guarantee the pension savings secrecy.

2. Officials, employees of the unified accumulative pension fund, voluntary accumulative pension funds, the State Corporation and other persons who, due to the performance of their official and functional duties, have gained access to information constituting the secret of pension savings, shall not disclose information constituting the secret of pension savings , and bear responsibility for their disclosure as required by the laws of the Republic of Kazakhstan, except for the cases referred to in paragraphs 3 and 4 of this article.

Exchange of information, including information constituting the secret of pension savings, between the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations shall not be considered a disclosure of the secret of pension savings.

It is not disclosure of the secret of pension savings when an official of a state body or a person performing managerial functions in an organization submits documents and information containing the secret of pension savings as supporting documents and materials when sending a report on a criminal offense to the criminal prosecution body.

3. The secret of pension savings may be disclosed to a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions, voluntary pension contributions are transferred, a recipient of pension payments, any third party on the written consent of the contributor of mandatory pension contributions, an individual for whom the mandatory occupational pension contributions, voluntary pension contributions are transferred, the recipient of pension payments, executed as required by the legislation of the Republic of Kazakhstan.

4. Notices of balances and cash flow on individual pension accounts may be issued to:

1) pre-trial investigation bodies - on criminal cases being processed by them;

2) courts - on the cases in their proceedings on the basis of a court ruling;

3) bailiffs - according to the enforcement documents in their production on the basis of a decision of a bailiff authorized by the prosecutor;

4) state revenue bodies - on issues related to the calculation, withholding (crediting) of mandatory pension contributions, mandatory occupational pension contributions;

5) the authorized body for regulation, control and supervision of the financial market and financial organizations - on an issue that has arisen in connection with the application from a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions, voluntary pension contributions are transferred, a recipient of pension payments, or in connection with checking by him of the activities of the unified accumulative pension fund, voluntary accumulative pension funds;

6) prosecutor - on the basis of a decision on conducting an audit within his competence on the material under examination by him;

7) the authorized body for financial monitoring - for the purposes and in the manner prescribed by the Law of the Republic of Kazakhstan "On counteracting legitimization (laundering) of incomes received by illegal means and financing of terrorism";

8) representatives of a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions, voluntary pension contributions are transferred, a recipient of pension payments - on the basis of a notarized power of attorney or an enforced court ruling;

9) State Corporation - to form a database of contributors of mandatory pension contributions, individuals for whom mandatory occupational pension contributions are transferred, and to calculate the safety of mandatory pension contributions, mandatory occupational pension contributions in the unified accumulative pension fund in the amount of actually made mandatory pension contributions, mandatory occupational pension contributions, with adjustment to inflation rate at the time the recipient acquired the right to pension payments, as well as for the provision of public services on the basis of an application by the pension payments recipient or his representative under a notarized power of attorney or an enforced court ruling;

10) the authorized state body - on an issue that arose in connection with the application from a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions, voluntary pension contributions are transferred, a recipient of pension payments;

11) audit organizations conducting an annual mandatory audit of the unified accumulative pension fund, voluntary accumulative pension funds;

12) to heirs - in the event of death of a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions, voluntary pension contributions are transferred, a recipient of pension payments upon request, providing a certificate of inheritance right;

13) to notaries and foreign consular institutions - on inheritance cases being handled by them in the event of the death of a contributor of mandatory pension contributions, an individual for whom mandatory occupational pension contributions, voluntary pension contributions are transferred, a recipient of pension payments upon request.

Article 56. Secrecy of contingent pension accounts

1. The secrecy of contingent pension accounts opened in the name of individuals includes information on the amount of the employer's mandatory pension contributions and other receipts in accordance with the legislation of the Republic of Kazakhstan, as well as information on the amount of pension payments from the employer's mandatory pension contributions for the respective financial year.

The Unified Accumulative Pension Fund and the State Corporation shall guarantee the secrecy of contingent pension accounts.

2. Officials, employees of the unified accumulative pension fund, the State Corporation and other persons who, due to the performance of their official and functional duties, have gained access to information constituting the secret of contingent pension accounts, shall not disclose them, except for the cases provided for in paragraphs 3 and 4 of this article.

Exchange of information, including information constituting the secret of contingent pension accounts, between the National Bank of the Republic of Kazakhstan and the authorized body for regulation, control and supervision of the financial market and financial organizations shall not be considered a disclosure of the secrecy of conditional pension accounts.

It is not a disclosure of the secrecy of conditional pension accounts when an official of a state body or a person performing managerial functions in an organization submits documents and information containing the secrecy of contingent pension accounts as supporting documents and materials when sending a report on a criminal offense to the criminal prosecution body.

3. The secret of contingent pension accounts may be disclosed to an individual in whose name a contingent pension account is opened, to any third party on a written consent of the individual in whose name a contingent pension account is opened, as required by the legislation of the Republic of Kazakhstan.

4. Information constituting the secrecy of contingent pension accounts shall be issued to:

1) pre-trial investigation bodies - on criminal cases being processed by them;

2) courts - on the cases in their proceedings on the basis of a court ruling;

3) state revenue bodies - on issues related to the calculation (accrual) and transfer of the employer's mandatory pension contributions;

4) authorized body for regulation, control and supervision of the financial market and financial organizations - on the issue that arose in connection with the application from an individual in whose name a contingent pension account is opened, or in connection with his inspection of the activities of the unified accumulative pension fund;

5) prosecutor - on the basis of a decision on the conduct of an audit within his competence on the material under examination by him;

6) State Corporation - to form a database of individuals for whom the employer's mandatory pension contributions have been paid to the unified accumulative pension fund;

7) to the authorized state body - on the issue that arose in connection with the application from the individual in whose name the contingent pension account is opened;

8) audit organizations conducting an annual mandatory audit of the unified accumulative pension fund;

9) to representatives of an individual in whose name a contingent pension account is opened - on the basis of a notarized power of attorney or an enforced court ruling.

Article 57. Accounting and reporting of the unified accumulative pension fund and voluntary accumulation pension funds

1. The unified accumulative pension fund, in the manner prescribed by the legislation of the Republic of Kazakhstan, shall maintain accounting records and prepare financial statements, and also submit financial statements and primary statistical data to the National Bank of the Republic of Kazakhstan separately on:

1) pension assets formed at the expense of mandatory pension contributions, mandatory occupational pension contributions and voluntary pension contributions;

2) pension assets formed at the expense of mandatory pension contributions from the employer;

3) own funds intended to sustain financial and economic operation of the unified accumulative pension fund;

4) target savings and target assets formed through transfers from the National Fund of the Republic of Kazakhstan.

A voluntary accumulative pension fund shall maintain accounting records and prepare financial statements, and also submit financial statements and primary statistical data separately on its own funds and pension assets formed from voluntary pension contributions to the authorized body for regulation, control and supervision of the financial market and financial organizations as prescribed by the legislation of the Republic of Kazakhstan.

2. Accounting for pension savings from mandatory pension contributions, mandatory occupational pension contributions and voluntary pension contributions on individual pension accounts of contributors of mandatory pension contributions, individuals for whom mandatory occupational pension contributions, voluntary pension contributions (pension payments recipients) are transferred, shall be carried out separately in the manner determined by the authorized body for regulation, control and supervision of the financial market and financial organizations.

3. Accounting for contingent pension liabilities shall be carried out in the manner determined by the authorized body for regulation, control and supervision of the financial market and financial organizations.

4. The procedure for the formation of contingent pension liabilities, including formation and use of reserve funds, their calculation method and structure shall be determined by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

5. To record pension assets and savings on an individual pension account and ensure reliability, safety and protection of information from unauthorized access, automated information systems shall be used as software for the unified accumulative pension fund, voluntary accumulative pension funds.

Requirements for automated information systems for accounting for pension assets and savings are established by the authorized body for regulation, control and supervision of the financial market and financial organizations, as required by the Law of the Republic of Kazakhstan "On Informatization".

6. Accounting for pension savings from voluntary pension contributions of individuals for whom voluntary pension contributions are transferred (pension payments recipients), shall be maintained by voluntary accumulative pension funds in the manner determined by the authorized body for regulation, control and supervision of the financial market and financial organizations.

7. Control over correctness of accounting for pension contributions and accrual of investment income to contributors of mandatory pension contributions, individuals for whom the mandatory pension contributions of the employer, mandatory occupational pension contributions, voluntary pension contributions are transferred (pension payments recipients), shall be conducted by the authorized body for regulation, control and supervision of the financial market and financial organizations.

8. The unified accumulative pension fund and voluntary accumulative pension funds are obliged to ensure the accounting and custody of documents used in accounting and reporting. The list of documents to be in custody and the terms of their custody are established by the authorized body for regulation, control and supervision of the financial market and financial organizations.

Footnote. Article 57 as amended by the Law of the Republic of Kazakhstan dated 16.11.2023 № 40-VIII (shall be enforced from 01.01.2024).

Article 58. Commission fees of the National Bank of the Republic of Kazakhstan, the unified accumulative pension fund managing the investment portfolio and voluntary accumulative pension funds

1. The size of the commission fee of the unified accumulative pension fund shall be set at 0.008 percent per month of pension assets, but not more than the amount determined as the product of 0.04-fold monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year, and of the number of individual pension accounts of contributors (beneficiaries) with pension savings on accounting for mandatory pension contributions opened in the unified accumulative pension fund as of the 1st day of the corresponding calendar month.

2. The maximum amount of the commission fee of the National Bank of the Republic of Kazakhstan shall be set within not more than 2.0 percent of the investment income.

3. The maximum amount of the commission fee of the investment portfolio manager shall be set within the limits not exceeding 7.5 percent of the investment income.

4. The maximum amount of the commission fee of a voluntary accumulative pension fund shall be set within no more than 15 percent of the investment income.

The procedure for collecting and the amount of the commission fee of voluntary accumulative pension funds shall be established by the agreement on pension provision from voluntary pension contributions.

5. The amount of the commission fee of the National Bank of the Republic of Kazakhstan shall be annually approved by the Board of the National Bank of the Republic of Kazakhstan.

The amount of the commission fee of the investment portfolio manager shall be annually approved by the management body of this organization.

The amount of the commission fee of the National Bank of the Republic of Kazakhstan, the investment portfolio manager and the voluntary accumulative pension fund may change no more than once a year.

Article 59. Risk management and internal control system of the unified accumulative pension fund, voluntary accumulative pension funds

The unified accumulative pension fund, voluntary accumulative pension funds shall form a risk management and internal control system, which must contain:

1) powers and functional responsibilities for risk management and internal control of the board of directors, management board, units of the unified accumulative pension fund, voluntary accumulative pension funds, their responsibility;

2) internal policies and procedures of risk management and internal control;

3) limits on the allowable amount of risks;

4) internal procedures for reporting on risk management and internal control of the bodies of the unified accumulative pension fund, voluntary accumulative pension funds;

5) internal criteria for evaluating the risk management system efficacy.

The formation procedure of risk management and internal control system is established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

Article 60. Audit of the unified accumulative pension fund or voluntary accumulative pension funds

1. Audit of the unified accumulative pension fund or voluntary accumulative pension funds shall be conducted by an audit organization authorized to conduct an audit in accordance with the legislation of the Republic of Kazakhstan on audit activities.

2. The auditor's report of the financial statements of the unified accumulative pension fund or voluntary accumulative pension funds shall not constitute a trade secret.

3. Based on the results of the mandatory annual audit of the unified accumulative pension fund, the audit organization shall prepare four audit reports on:

1) pension assets formed from mandatory pension contributions, mandatory occupational pension contributions and voluntary pension contributions;

2) pension assets formed from mandatory pension contributions of the employer;

3) own funds;

4) target savings and target assets formed through transfers from the National Fund of the Republic of Kazakhstan.

On the results of the mandatory annual audit of the voluntary accumulative pension fund, the audit organization shall draw up two audit reports on:

1) financial reporting on own assets;

2) financial reporting on pension assets.

4. The annual audit report on pension assets of the unified accumulative pension fund or voluntary accumulative pension funds shall comprise checking of the accounting procedure and preparation of financial statements in respect of pension assets of the unified accumulative pension fund or voluntary accumulative pension funds for compliance with the requirements established by the legislation of the Republic of Kazakhstan.

Expenses on the mandatory annual audit of the unified accumulative pension fund or voluntary accumulative pension funds shall be made at the expense of own funds of the unified accumulative pension fund or voluntary accumulative pension funds.

Footnote. Article 60 as amended by the Law of the Republic of Kazakhstan dated 16.11.2023 № 40-VIII (shall be enforced from 01.01.2024).

Article 61. Prohibition of advertising information that does not reflect actual situation

1. The Unified Accumulative Pension Fund, voluntary accumulative pension funds shall be prohibited to advertise activities that do not reflect the actual situation as of the day of its publication.

2. The authorized body for regulation, control and supervision of the financial market and financial organizations shall be entitled to demand from the unified accumulative pension fund, voluntary accumulative pension funds to make changes to advertising that does not reflect the actual situation, to stop it or to publish its refutation.

The authorized body for regulation, control and supervision of the financial market and financial organizations, in case of non-compliance with this requirement within the time established by it, shall have the right to make a publication about the falsehood of the information contained in the advertisement or clarify it at the expense of the unified accumulative pension fund, voluntary accumulative pension fund that published such an advertisement.

3. Information on profitability of pension assets may be provided only with an indication of the period over which the relevant investment revenue was raised.

Article 62. Limited remedial actions and sanctions applied by the authorized body for regulation, control and supervision of the financial market and financial organizations

1. Detection by the authorized body for regulation, control and supervision of the financial market and financial organizations of violations of the legislation of the Republic of Kazakhstan, the revealed illegal actions or inaction of officials and employees of the unified accumulative pension fund, voluntary accumulative pension fund, as well as non-compliance with other requirements provided for by this Code, shall entitle the authorized body for regulation, control and supervision of the financial market and financial organizations to apply one of the following limited remedial actions to the unified accumulative pension fund, voluntary accumulative pension funds:

1) issue a binding written ordinance;

2) issue a written warning;

3) draw up a written agreement.

2. The procedure and conditions for applying limited remedial actions to the unified accumulative pension fund, voluntary accumulative pension funds shall be determined by the regulatory legal acts of the authorized body for regulation, control and supervision of the financial market and financial organizations.

3. The authorized body for regulation, control and supervision of the financial market and financial organizations shall have the right to suspend the license for managing an investment portfolio with the right to attract voluntary pension contributions for up to six months on any of the following grounds:

1) unreliability of the information on which the license was issued;

2) delay of the start of operation of the voluntary accumulative pension fund for more than a year from the date of the license issue;

3) systematic (three or more cases within twelve consecutive calendar months) non-fulfillment or improper fulfillment by a voluntary accumulative pension fund of obligations under agreements on pension provision from the voluntary pension contributions;

4) systematic (three or more cases within twelve consecutive calendar months) breach of the standards established by the authorized body and other norms and limits binding on the voluntary accumulative pension fund;

5) systematic (three or more cases within twelve consecutive calendar months) violation of the regulatory legal acts of the Republic of Kazakhstan, provisions of the pension rules and (or) the investment declaration of the voluntary accumulative pension fund;

6) breach of the requirement of limited remedial measures applied by the authorized body for regulation, control and supervision of the financial market and financial organizations;

7) refusal to sign a written agreement with the authorized body for regulation, control and supervision of the financial market and financial organizations;

8) non-elimination by the voluntary accumulative pension fund of the violations indicated in the report of the audit organization on the audit, within three months from the date of receipt by the voluntary accumulative pension fund of the audit report;

9) non-provision or provision of deliberately misleading reports and information;

10) systematic (three or more cases within twelve consecutive calendar months) violation by the voluntary accumulative pension fund of the legislation of the Republic of Kazakhstan on combating the legalization (laundering) of illegally obtained income and financing of terrorism.

4. Suspension of the license shall entail a ban on attracting new investors.

Article 63. Requirements for senior employees of the unified accumulative pension fund, voluntary accumulative pension funds

1. The Unified accumulative pension fund and voluntary accumulative pension funds must create an internal audit service and form the following collegial bodies:

1) the board of directors - a management body;

2) the management board - the executive body.

The head and members of the management body, the head and members of the executive body, the chief accountant, with the exception of the first head and chief accountant of a separate subdivision of the unified accumulative pension fund or voluntary accumulative pension funds, other heads of the unified accumulative pension fund, voluntary accumulative pension funds, are recognized as managing employees of the unified accumulative pension fund, voluntary accumulative pension funds, coordinating and (or) monitoring the activities of one or more structural divisions of the unified accumulative pension fund, voluntary accumulative pension funds and having the right to sign documents submitted to the authorized body provided for by regulatory legal acts of the authorized body for regulation, control and supervision of the financial market and financial organizations.

2. For the purposes of this article, a candidate for the position of a senior employee means an individual who intends to hold the position of a senior employee of a unified accumulative pension fund or a voluntary accumulative pension fund, or a person elected to the position of a head or a member of a management body who is an independent director.

3. A person may not hold (may not be appointed or elected to) the position of a senior employee of a unified accumulative pension fund or a voluntary accumulative pension fund:

1) not having a higher education;

2) who does not have the work experience established by this article:

in international financial organizations, the list of which is established by the authorized body for regulation, control and supervision of the financial market and financial organizations;

and (or) in the field of regulation, control and supervision of the financial market and financial organizations;

and (or) in the provision of financial services;

and (or) to conduct an audit of financial organizations;

and (or) in state bodies that regulate and control the economics and finance areas;

and (or) in the field of regulation of audit services of financial organizations;

and (or) in the field of software development used to automate the activities of financial organizations;

and (or) in foreign legal entities operating in the areas listed in this subparagraph;

3) not having an impeccable business reputation;

4) whose consent to the appointment (election) to the position of a senior employee was revoked and (or) who was suspended from performing official duties in this and (or) in another financial organization, banking, insurance holding, branch of a non–resident bank of the Republic of Kazakhstan, branch of an insurance (reinsurance) organization – non-resident of the Republic of Kazakhstan, a branch of a non–resident insurance broker of the Republic of Kazakhstan.

This requirement is applied within the last twelve consecutive months after the decision of the authorized body for regulation, control and supervision of the financial market and financial organizations to revoke consent to the appointment (election) to the position of a senior employee;

4-1) in respect of whom there is an enforced guilty verdict of the court for committing a corruption offence or who has been exempted from criminal liability for committing a corruption offence under paragraphs 3), 4), 9), 10) and 12) of part one of Article 35 or Article 36 of the Criminal Procedure Code of the Republic of Kazakhstan;

5) subjected to administrative penalty for committing a corruption offense within three years before the date of filing an application for approval for a leadership position.

The unified accumulative pension fund or voluntary accumulative pension fund, when appointing (electing) executives, independently checks them for compliance with the requirements of this article, including taking into account information posted on the Internet resource of the authorized body for regulation, control and supervision of the financial market and financial organizations.

The assessment of business reputation for the presence or absence of an impeccable business reputation in relation to executives and candidates for positions of executives is carried out by the authorized body for regulation, control and supervision of the financial market and financial organizations, including using reasoned judgment.

4. To comply with the requirement provided for in subparagraph 2) of part one of paragraph 3 of this article, it is necessary to have work experience for candidates for positions of:

1) the head of the executive body of the unified accumulative pension fund or voluntary accumulative pension fund for at least five years, including at least three years in a managerial position;

2) the head of the management body of the unified accumulative pension fund or voluntary accumulative pension fund for at least five years, including at least two years in a managerial position;

3) a member of the executive body of the unified accumulative pension fund or voluntary accumulative pension fund for at least three years, including at least two years in a managerial position;

4) a member of the management body of the unified accumulative pension fund or voluntary accumulative pension fund for at least two years, including at least one year in a managerial position;

5) a chief accountant of the unified accumulative pension fund or voluntary accumulative pension fund for at least three years;

6) other managers of the unified accumulative pension fund or voluntary accumulative pension fund for at least one year.

For candidates for the positions of members of the executive body of the unified accumulative pension fund or voluntary accumulative pension fund, overseeing exclusively security issues, administrative and economic issues, information technology issues, the work experience specified in subparagraph 2) of part one of paragraph 3 of this article is not required.

The work experience defined by this paragraph does not include work in the divisions of a financial organization related to ensuring its security, carrying out administrative and economic activities, the development of information technologies (with the exception of the head of the information technology and (or) information security development division), work in a mutual insurance company and an organization engaged in microfinance activities.

For a member of the Government of the Republic of Kazakhstan, deputy head of the central executive body of the Republic of Kazakhstan, who is a candidate for the position of the head of the management body of the unified accumulative pension fund or voluntary accumulative pension fund, more than fifty percent of the outstanding shares of which directly or indirectly belong to the state and (or) the national management holding, the length of service specified in this article is not required.

5. For the purposes of sub-paragraphs 1), 2), 3), 4) of part one of paragraph 4 of this article, a managerial position means the positions of the head and members of the management body, the head and members of the executive body, the head, deputy head of an independent structural unit, as well as a separate subdivision of organizations operating in the areas specified in subparagraph 2) of part one of paragraph 3 of this article.

6. Documents for obtaining consent to the appointment (election) of a senior employee of a unified accumulative pension fund or a voluntary accumulative pension fund may be submitted by a candidate for the position of a senior employee or a unified accumulative pension fund or a voluntary accumulative pension fund.

The consent of the authorized body for regulation, control and supervision of the financial market and financial organizations for the appointment (election) of a senior employee of a unified accumulative pension fund or a voluntary accumulative pension fund may be issued for one or more positions, provided that the candidate for the position of a senior employee meets the requirements for these positions.

The consent of the authorized body for regulation, control and supervision of the financial market and financial organizations to the appointment (election) of a senior employee of the unified accumulative pension fund or voluntary accumulative pension fund entitles to hold the position of a senior employee without re-approval and is terminated in the following cases:

1) non-appointment (non-election) of an agreed candidate for the position of a senior employee in a unified accumulative pension fund or a voluntary accumulative pension fund within twelve months from the date of consent or dismissal from office (termination of powers) of a senior employee;

2) withdrawal by the authorized body for regulation, control and supervision of the financial market and financial organizations of consent to the appointment (election) to the position of the head of the unified accumulative pension fund or voluntary accumulative pension fund.

7. A candidate for the position of a senior employee is not entitled to perform the relevant functions without the approval of the authorized body for regulation, control and supervision of the financial market and financial organizations.

The prohibition established by part one of this paragraph does not apply to a person elected to the position of the head or a member of the management body, who is an independent director, who has the right to perform the relevant functions without the consent of the authorized body for regulation, control and supervision of the financial market and financial organizations for no more than sixty calendar days from the date of his election.

The authorized body for regulation, control and supervision of the financial market and financial organizations considers the documents submitted for the issuance of consent to the appointment (election) of senior executives of the unified accumulative pension fund or voluntary accumulative pension fund, within thirty working days from the date of submission of the full package of documents in accordance with the requirements of the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

It is prohibited to perform the duties (replacement of a temporarily absent) of a senior employee of the unified accumulative pension fund or voluntary accumulative pension fund by a person who does not have the consent of the authorized body for regulation, control and supervision of the financial market and financial organizations for appointment (election) to the position of a senior employee, with the exception of cases when the duties of the head of the management body are imposed on a member of the management body or the head of the executive body - on a member of the executive body for a period not exceeding sixty calendar days.

8. A candidate for the position of the head or a member of the management body of the unified accumulative pension fund or voluntary accumulative pension fund, who is an independent director, may be approved both before his election to the specified position and after.

When approving the head or a member of the management body of the unified accumulative pension fund or a voluntary accumulative pension fund, who is an independent director, after his election, the documents for approval must be submitted to the authorized body for regulation, control and supervision of the financial market and financial organizations within the time period established by part two of paragraph 7 of this article.

Upon expiration of the period specified in this paragraph, and in case of failure to submit a complete package of documents for approval to the authorized body for regulation, control and supervision of the financial market and financial organizations, or refusal by the authorized body for regulation, control and supervision of the financial market and financial organizations to approve, the unified accumulative pension fund or voluntary accumulative pension fund is obliged to take measures to terminate the powers of this senior employee.

9. When the authorized body for regulation, control and supervision of the financial market and financial organizations uses a reasoned judgment regarding a candidate for the position of a senior employee in accordance with Article 13-5 of the Law of the Republic of Kazakhstan "On state regulation, control and supervision of the financial market and financial organizations", the authorized body for regulation, control and supervision of the financial market and financial organizations notifies the person who submitted documents for approval of a candidate for the position of a senior employee, on the formation of a reasoned judgment in relation to a candidate for the position of a senior employee.

The authorized body for regulation, control and supervision of the financial market and financial organizations suspends the term of consideration of documents submitted for obtaining consent to the appointment (election) of candidates for the positions of managers of the unified accumulative pension fund or voluntary accumulative pension fund, when the authorized body for regulation, control and supervision of the financial market and financial organizations forms a reasoned judgment in relation to these candidates for the positions of managers. This period is suspended from the date of sending the draft reasoned judgment to the person who submitted the documents for approval of the candidate for the position of a senior employee of the unified accumulative pension fund or voluntary accumulative pension fund, until the date of the decision of the authorized body for regulation, control and supervision of the financial market and financial organizations using the reasoned judgment.

10. The procedure for issuing the consent of the authorized body for regulation, control and supervision of the financial market and financial organizations for the appointment (election) of a senior employee of the unified accumulative pension fund or voluntary accumulative pension fund, including criteria for the absence of impeccable business reputation, documents required to obtain consent, are established by regulatory legal acts of the authorized body for regulation, control and supervision of the financial market and financial organizations.

11. The authorized body for regulation, control and supervision of the financial market and financial organizations refuses to grant consent to the appointment (election) of senior executives of the unified accumulative pension fund or voluntary accumulative pension fund on the following grounds:

1) non-compliance of candidates for senior positions with the requirements established by this Article, subparagraph 20) of Article 1, paragraph 4 of Article 54 and paragraph 2 of Article 59 of the Law of the Republic of Kazakhstan "On joint stock companies" and Article 9 of the Law of the Republic of Kazakhstan "On accounting and financial reporting" or a regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

2) negative test result.

Negative test results are:

the test result of a candidate for the position of a senior employee is less than seventy percent of the correct answers;

violation by a candidate for the position of a senior employee of the testing procedure determined by the authorized body for regulation, control and supervision of the financial market and financial organizations;

failure to appear for testing at the appointed time during the period of approval of a candidate for the position of a senior employee by the authorized body for regulation, control and supervision of the financial market and financial organizations;

3) failure to remove the comments of the authorized body for regulation, control and supervision of the financial market and financial organizations or submission of documents modified taking into account the comments of the authorized body for regulation, control and supervision of the financial market and financial organizations after the expiration of the period established by the regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations;

4) violation of the procedure established by the legislation of the Republic of Kazakhstan for the election (appointment) of a candidate for the position of the head or a member of a management body who is an independent director;

5) submission of documents after the expiration of the period established by part two of paragraph 8 of this article, during which a candidate for the position of the head or a member of the management body, who is an independent director, holds his position without the consent of the authorized body for regulation, control and supervision of the financial market and financial organizations;

6) when the authorized body for regulation, control and supervision of the financial market and financial organizations has information (facts) about the commission of actions by the candidate for the position of a senior employee recognized as those committed for the purpose of manipulation in the securities market and (or) caused damage to a third party (third parties).

This requirement is applied within one year from the date of occurrence of the earliest of the listed events:

recognition by the authorized body for regulation, control and supervision of the financial market and financial organizations of the actions of a candidate for the position of a senior employee as committed for the purpose of manipulation in the securities market;

receipt by the authorized body for regulation, control and supervision of the financial market and financial organizations of facts confirming the damage caused to a third party (third parties) as a result of such actions;

7) the authorized body for regulation, control and supervision of the financial market and financial organizations has information that the candidate for the position of a senior employee was an employee of a financial organization in respect of which the authorized body for regulation, control and supervision of the financial market and financial organizations applied supervisory response measures and (or) imposed administrative penalty for an administrative offense provided for in Article 259 of the Code of the Republic of Kazakhstan on administrative offenses, for committing actions, recognized as those committed for the purpose of manipulating the securities market, and (or) by an employee of a financial institution whose actions caused damage to the financial organization and (or) to a third party (third parties) involved in the transaction.

This requirement is applied within one year from the date of the occurrence of the earliest of the listed events:

recognition by the authorized body for regulation, control and supervision of the financial market and financial organizations of the actions of a financial organization as those committed for the purpose of manipulation in the securities market;

receipt by the authorized body for regulation, control and supervision of the financial market and financial organizations of facts confirming the damage caused by the actions of a candidate for the position of a senior employee to a financial organization and (or) a third party (third parties).

For the purposes of this subparagraph, an employee of a financial organization means a senior employee or a person who performed his duties and (or) a stock exchange trader whose competence included making decisions on issues that entailed the above violations.

The information specified in sub–paragraphs 6) and 7) of part one of this paragraph, including the information received by the authorized body for regulation, control and supervision of the financial market and financial organizations from the financial supervisory authority of the state whose resident is a non-resident financial organization of the Republic of Kazakhstan.

12. The unified accumulative pension fund or the voluntary accumulative pension fund is obliged to notify the authorized body for regulation, control and supervision of the financial market and financial organizations within five working days from the date of the decision of the relevant body of the unified accumulative pension fund or the voluntary accumulative pension fund of all changes that have occurred in the composition of the executives, including their appointment (election), transfer to another position, termination of the employment contract and (or) termination of powers, on bringing a senior employee to administrative responsibility for committing a corruption offense, as well as on changes in the surname, first name, patronymic (if it is indicated in the identity document) of the senior employee with copies of supporting documents attached.

If a senior employee is brought to criminal responsibility, the unified accumulative pension fund or voluntary accumulative pension fund notifies the authorized body for regulation, control and supervision of the financial market and financial organizations within five working days from the day when this information became known to the unified accumulative pension fund or voluntary accumulative pension fund.

13. The authorized body for regulation, control and supervision of the financial market and financial organizations revokes the issued consent to the appointment (election) to the position of a senior employee of the unified accumulative pension fund or voluntary accumulative pension fund on the following grounds:

1) identification of false information on the basis of which consent was issued;

2) systematic (three or more times within twelve consecutive calendar months) violation by the unified accumulative pension fund, voluntary accumulative pension fund of the requirements provided for by the legislation of the Republic of Kazakhstan on countering the legalization (laundering) of proceeds from crime and financing of terrorism;

3) removal by the authorized body for regulation, control and supervision of the financial market and financial organizations from performance of official duties of the persons referred to in this article on the basis of sufficient data to recognize the actions (inaction) of the specified executive employee (employees) of the unified accumulative pension fund or voluntary accumulative pension fund as not meeting the requirements of the legislation of the Republic of Kazakhstan;

4) removal by the authorized body for regulation, control and supervision of the financial market and financial organizations from the performance of official duties of the persons referred to in this article on the basis of sufficient data to recognize the actions of the specified executive employee (employees) of the unified accumulative pension fund or voluntary accumulative pension fund as not meeting the requirements of the legislation of the Republic of Kazakhstan in the event of their removal by the unified accumulative pension fund, voluntary accumulative pension fund from the performance of official duties or dismissal before removal from the performance of official duties of these persons by the authorized body for regulation, control and supervision of the financial market and financial organizations;

5) the presence of an outstanding or unspent criminal record;

6) non-compliance of senior employees with the requirements established by this Article, subparagraph 20) of Article 1, paragraph 4 of Article 54, paragraph 2 of Article 59 of the Law of the Republic of Kazakhstan "On joint stock companies" and Article 9 of the Law of the Republic of Kazakhstan "On accounting and financial reporting" or a regulatory legal act of the authorized body for regulation, control and supervision of the financial market and financial organizations.

Withdrawal by the authorized body for regulation, control and supervision of the financial market and financial organizations of consent to the appointment (election) of a senior employee of the unified accumulative pension fund or voluntary accumulative pension fund is the basis for revocation of previously issued (issued) consent (consents) to this senior employee in other financial organizations, banking, insurance holdings, branches of insurance (reinsurance) organizations – non-residents of the Republic of Kazakhstan, branches of insurance brokers – non–residents of the Republic of Kazakhstan, branches of non-resident banks of the Republic of Kazakhstan.

A unified accumulative pension fund or a voluntary accumulative pension fund is obliged to terminate an employment contract with a senior employee or, in the absence of an employment contract, to take measures to terminate the powers of a senior employee in the following cases:

1) withdrawal by the authorized body for regulation, control and supervision of the financial market and financial organizations of consent to the appointment (election) to the position of a senior employee;

2) violations of the procedure established by the legislation of the Republic of Kazakhstan for the election (appointment) of a candidate for the position of a senior employee.

Footnote. Article 63 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Chapter 8. SOCIAL WORKERS

Article 64. Status and peculiarities of work of social workers

1. A person has the status of a social worker when carrying out professional activities in the field of providing special social services.

2. A social worker who assesses and determines the need for special social services prepares a conclusion on provision of special social services, taking into account the individual characteristics of persons in need of special social services, and ensures the confidentiality of information about the health status of the person, the diagnosis, the degree of disability and personal data of recipients of special social services.

3. A social worker providing special social services adheres to the conclusion of a social worker on the assessment and determination of the need for special social services and provides services in accordance with the standards for provision of special social services.

4. A social worker, with the informed consent of the recipient of special social services or his legal representative, has the right to provide information about the recipient of special social services for rehabilitation activities.

5. The regulatory burden on a social worker is established by authorized state bodies, as well as taking into account the individual needs of recipients of special social services in accordance with the standards for provision of special social services in the field of social protection of the population, education and health.

6. The system of remuneration, official salaries, bonuses, allowances and other payments of an incentive nature to a social worker engaged in professional activity in state organizations is determined in accordance with the procedure established by the legislation of the Republic of Kazakhstan in accordance with the list of positions.

Social workers maintained at the expense of the state budget, basic paid annual leave and health benefits are provided in accordance with the labor legislation of the Republic of Kazakhstan.

The remuneration of a social worker engaged in professional activity in private organizations is determined by their founders or an authorized person in accordance with the legislation of the Republic of Kazakhstan.

7. In order to carry out professional activities, a social worker must meet the qualification requirements determined by professional standards approved by the relevant authorized bodies in coordination with the authorized state body.

8. Social workers for carrying out professional activities undergo certification, according to which the qualification categories are assigned (confirmed) in accordance with the procedure determined by the authorized state body.

9. The certification program for social workers is developed by the authorized bodies in accordance with the professional standard.

Article 65. Rights and obligations of social workers in carrying out professional activity

1. Social workers, when carrying out their professional activities, have the right to:

1) free choice of methods and forms of organization of activities in the field of providing special social services, subject to compliance with the standards for provision of special social services;

2) protection from unlawful interference and obstruction by officials and other persons;

3) respect for the profession and proper behavior on the part of recipients of special social services and their parents or other legal representatives;

4) organizational and logistical support and creation of the necessary conditions for implementation of professional activities;

5) implementation of scientific, research, creative activities, development and submission of recommendations on introduction of new methods and technologies in the practice of social work;

6) participation in the discussion of issues aimed at improving the quality of social services, including those related to the professional activities of a social worker;

7) professional development at least once every five years;

8) continuous professional development;

9) early assignment of a qualification category;

10) encouragement for success in professional activity;

11) internships on international scholarships and grants to maintain and improve professional skills in the manner and under the conditions defined by the legislation of the Republic of Kazakhstan;

12) other rights provided for by the legislation of the Republic of Kazakhstan.

2. A social worker who evaluates and determines the need for special social services, except for the rights established by paragraph 1 of this Article, has the right:

1) to request and receive the necessary information from state and local executive bodies, including through information systems;

2) to involve the necessary specialists to assess and determine the need for special social services;

3) to involve the necessary specialists of another profile or higher qualifications for consultation.

3. Social workers are not entitled to:

1) recommend to recipients of special social services certain objects of retail sale of medicines and medical devices, organizations providing special social services, or rehabilitation measures for the purpose of personal interest in receiving remuneration for their services;

2) promote medicines and medical devices, types of special social services and rehabilitation activities with the participation of suppliers, except for scientific and practical conferences and specialized seminars.

4. Social workers are obliged:

1) to prevent the occurrence of the need for special social services in accordance with their qualifications, official duties;

2) to provide special social services in accordance with their qualifications, job responsibilities;

3) to ensure the quality of special social services provided;

4) not to disclose professional secrets;

5) not to discriminate against the recipient of special social services;

6) immediately inform law enforcement agencies about the facts of actions of the recipient of special social services or actions (inaction) against them containing signs of a criminal or administrative offense to the social protection organizations, as well as about the facts of violation of the legislation of the Republic of Kazakhstan, which became known to them in connection with professional activities;

7) to advise parents or other legal representatives of recipients of special social services on the provision of special social services;

8) to pass certification at least once every three years;

9) to draw up an individual plan for the provision of special social services;

10) to comply with the norms of professional ethics of social worker;

11) to undergo mandatory periodic medical examinations in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

12) to respect the honor and dignity of recipients of special social services and their parents or other legal representatives;

13) to perform other duties provided for by this Code and the legislation of the Republic of Kazakhstan.

Article 66. Professional secret of a social worker

1. Information about individual characteristics, health status, disease diagnosis, degree of disability, as well as personal data of recipients of special social services constitute a professional secret of a social worker.

2. With the informed consent of the recipient of special social services or his legal representative, it is allowed to submit information to third parties constituting a professional secret of a social worker for rehabilitation measures.

3. The submission of information constituting a professional secret of a social worker without the consent of the recipient of special social services is allowed in the following cases:

1) subjects engaged in medical activities, for the purpose of examination and treatment of a person who is not capable of independent expression of will, in the absence of a legal representative;

2) at the request of the pre-trial investigation bodies, the prosecutor, the lawyer and (or) the court in connection with the investigation or trial;

3) when providing special social services to a minor or incapacitated person to inform his legal representative;

4) when conducting inspections of compliance with the law by the prosecutor's office in accordance with the procedure established by the Constitutional Law of the Republic of Kazakhstan "On the prosecutor's office".

4. The following is not a disclosure of the professional secret of a social worker:

1) transfer of a backup copy of an electronic information resource to a single platform for the backup storage of electronic information resources in accordance with the procedure and deadlines determined by the authorized body in the field of information security, except in cases when such electronic information resources contain information related to intelligence, counterintelligence activities and security measures to ensure the security of protected persons and objects, the transfer of which is carried out in accordance with the legislation of the Republic of Kazakhstan on state secrets;

2) exchange of information using information and communication technologies for the purpose of providing special social services and carrying out the activities of law enforcement and special state bodies.

Article 67. Professional ethics of social worker

1. The professional ethics of the behavior of a social worker is based on the principles of legality, integrity, responsibility, respect for the honor and dignity of the individual.

2. Violation of professional ethics of behavior of a social worker entails disciplinary responsibility of a social worker in accordance with the Labor Code of the Republic of Kazakhstan.

3. Violation of professional ethics of behavior of a social worker is considered by the Council on professional ethics of social workers in the manner determined by the organization providing special social services.

Article 68. Restrictions related to the performance of professional activities of a social worker

The following persons are not allowed to engage in the professional activities of social workers:

1) those deprived of the right to carry out the professional activity of a social worker in accordance with a court verdict that has entered into legal force;

2) those recognized by a court decision as incompetent or with limited legal capacity;

3) those having medical contraindications, as well as with mental, behavioral disorders (diseases), including those related to the use of psychoactive substances, registered in organizations providing medical care in the field of mental health;

4) on the basis of other restrictions provided for by the Labor Code of the Republic of Kazakhstan.

Article 69. Ensuring the professional activity of social workers

When performing professional activities by social workers, it is not allowed:

1) involving them in types of work not related to professional duties, except in cases provided for by the laws of the Republic of Kazakhstan;

2) requesting from them reports or information not provided for by the legislation of the Republic of Kazakhstan in the field of social protection;

3) conducting inspections not provided for by the laws of the Republic of Kazakhstan.

Article 70. Social guarantees for social workers

1. Social workers are guaranteed:

1) housing, including office and (or) dormitory, in accordance with the legislation of the Republic of Kazakhstan;

2) land plots for individual housing construction in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan. Social workers, engaged in professional activities in rural settlements, receive land plots for individual housing construction in a priority manner provided for by the legislation of the Republic of Kazakhstan;

3) paid annual labor leave in accordance with the Labor Code of the Republic of Kazakhstan;

4) a health improvement allowance in the amount of at least one official salary once in a calendar year when they are granted another labor leave;

5) compensation for damage caused to life and health in the performance of labor (official) duties, in accordance with the legislation of the Republic of Kazakhstan;

6) reimbursement by the employer of transportation costs associated with travel for social workers providing special social services at home.

2. A social worker engaged in professional activity in a rural settlement:

1) by decision of local representative bodies, salaries and tariff rates are established, increased by at least twenty-five percent in comparison with the rates of social workers engaged in professional activities in urban conditions;

2) social assistance is provided for the payment of utilities and the purchase of fuel at the expense of budgetary funds in the manner and amounts approved by local representative bodies.

3. A social worker who has arrived to carry out professional activities and live in rural settlements, by decision of local representative bodies, is provided with a relocation allowance and social assistance for the purchase or construction of housing.

4. Local executive bodies have the right to establish compensation payments to a social worker for renting housing and utilities, full or partial payments for the purchase of vouchers for sanatorium treatment and recreation, as well as other benefits aimed at social assistance of a social worker.

5. For conscientious work and exemplary performance of their professional duties, the social worker gets incentives provided for by the legislation of the Republic of Kazakhstan, as well as the internal regulations of the organization providing special social services.

6. Local executive bodies have the right to establish additional measures to encourage social workers through the establishment of local insignia and honorary titles with or without payment of one-time remuneration and other forms of incentives, including for holidays established in the Republic of Kazakhstan.

The description, the procedure for awarding local insignia and honorary titles, including the amount of lump-sum remuneration payments, are determined by the local executive body.

THE SPECIAL PART SECTION 3. DIRECTIONS OF SOCIAL PROTECTION OF THE POPULATION AND THE PROCEDURE FOR THEIR IMPLEMENTATION Chapter 9. SOCIAL PROTECTION OF PERSONS (FAMILIES) WITH CHILDREN Paragraph 1. General provisions

Article 71. The right to social protection of persons (families) with children

1. Persons (families) with children have the right to social protection in the form of:

1) social payments in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children);

2) a one–time state allowance in connection with the birth of a child (hereinafter - the birth allowance);

3) monthly state allowance for child care upon reaching the age of one and a half years (hereinafter referred to as the care allowance);

4) social payment in case of loss of income in connection with the care of a child upon reaching the age of one and a half years (hereinafter – social payment for care);

5) subsidizing additionally established mandatory pension contributions in favor of recipients of social benefits in case of loss of income in connection with the care of a child upon reaching the age of one and a half years at the expense of budgetary funds (hereinafter – budgetary subsidies);

6) monthly state allowance to large families with four or more minor children living together, including children studying full-time in general education or professional programs in organizations of general secondary, technical and vocational, post-secondary, higher and (or) postgraduate education, after they reach the age of eighteen until the graduation of educational organizations (but not more than until the age of twenty three) (hereinafter referred to as the allowance for a large family);

7) monthly state allowance for mothers with many children, awarded with "Altyn Alka", "Kumisalka" pendants or who previously received the title of "Mother Heroine", awarded with the orders of "Maternal Glory" of the I and II degrees (hereinafter - the awarded mother's allowance).

2. The rights provided for in this Article shall be exercised in the manner and under the conditions provided for by this Code.

3. The employer pays maternity leave, leave to employees who have adopted a newborn child (children), with the preservation of the average salary, if this is provided for by the terms of labor and (or) collective agreements, an act of the employer, minus the amount of social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) in accordance with the Labor Code of the Republic of Kazakhstan.

4. By decision of local executive bodies, additional social assistance measures may be provided to families with children.

Article 72. Procedure for appointment and implementation of social payments in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children), payment of birth allowances, social care payments, care allowances, benefits for large families, the awarded mother’s allowance

1. The basis for the appointment of social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children), birth allowances, social care benefits, care benefits, benefits for large families, the awarded mother’s allowance (hereinafter – social benefits and benefits to families with children) is an application of a person entitled to social benefits and allowances to families with children, or his legal representative.

Submission of an application for the appointment of social benefits and allowances to families with children is not required when they are appointed through a proactive service in accordance with the Law of the Republic of Kazakhstan "On public services".

2. The authorized state body shall determine the procedure for:

appointment and payment of state birth allowance, care allowance, allowances for large families, allowances to the awarded mother;

calculation (determination) of the size, appointment, implementation, suspension, recalculation, renewal, termination and revision of the decision on the appointment (refusal to appoint) of social benefits for loss of income due to pregnancy and childbirth, adoption of a newborn child (children), social benefits for loss of income due to care for a child upon reaching the age of one and a half years;

subsidizing mandatory pension contributions to recipients of social benefits in the event of loss of income in connection with the care of a child upon reaching the age of one and a half years.

Article 73. Refusal to accept an application and appoint social benefits and allowances to families with children

1. The grounds for refusal to accept an application for appointment of social benefits and allowances to families with children are:

1) obtaining information from the information system of the authorized state body confirming the facts of appointment, implementation of social payments and payment of benefits to families with children, submission of an application or consent through a proactive service for their appointment;

2) submission by the applicant of an incomplete package of documents in accordance with the legislation of the Republic of Kazakhstan and (or) expired documents, and (or) documents that expire on the day of the decision on the appointment or refusal to assign social benefits and allowances to families with children;

3) inconsistency of information on the identity document (except for its replacement according to the legislation of the Republic of Kazakhstan, confirmed by information from state information systems) with the documents necessary for their appointment;

4) lack of the right to assign social benefits and allowances to families with children;

5) the absence of the applicant's consent to access the personal data of restricted access, which are required for the appointment of social benefits and allowances to families with children.

2. The grounds for refusal to assign social benefits and allowances to families with children are:

1) establishing the unreliability of documents and (or) information, including those obtained from state information systems, necessary for the appointment of social benefits and allowances to families with children;

2) non-compliance of documents and (or) information necessary for the appointment of social benefits and allowances to families with children with the requirements established by the legislation of the Republic of Kazakhstan;

3) failure to submit the document requested by the Fund during verification and (or) the information necessary for the appointment of social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children), social care payments.

Article 74. Rights and obligations of the recipient of social benefits and allowances to families with children

1. The recipient of social benefits and allowances to families with children has the right:

1) to request and receive free information from the State Corporation and the Fund on the procedure for assigning and receiving social benefits and allowances to families with children;

2) to appeal against decisions, actions (inaction) of state bodies, the State Corporation and the Fund in accordance with the procedure established by the laws of the Republic of Kazakhstan.

2. The recipient of social benefits and allowances to families with children is obliged to:

1) provide complete and reliable information for the appointment of social benefits and allowances to families with children, in accordance with the legislation of the Republic of Kazakhstan;

2) during the period of receiving social benefits and allowances to families with children, inform the State Corporation about the circumstances that may serve as a basis for changing the amount of birth allowance, care allowance, allowances for large families, allowances to the awarded mothers, social care payments, within ten working days from the date of occurrence of such changes.

In the case when the recipient has not informed in a timely manner about the circumstances affecting the amount of birth allowance, care allowance, allowances for large families, allowances to the awarded mothers, social care payments, their amounts are reviewed from the moment of occurrence of these circumstances, but not earlier than the date of their appointment;

3) to refund excessively credited (paid) amounts of social benefits and allowances to families with children on a voluntary basis, and in case of refusal – in court on the basis of a court decision that has entered into legal force.

Article 75. Changing the recipient

In cases of death (recognized by the court as missing or declared dead), deprivation or restriction of parental rights, serving a prison sentence, reversal of a court decision declaring missing the recipient of social benefits for care, care benefits, benefits for a large family, the payment shall be made to the legal representative of a child (children) or a person appointed as a guardian (trustee), if the grounds for receiving them are preserved, with the exception of cases of putting the child (children) on full state support, on the basis of documents provided for by the legislation of the Republic of Kazakhstan.

Footnote. Article 75 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Article 76. Deductions from social benefits and allowances to families with children

1. Mandatory pension contributions in the amount of 10 percent are withheld from social payments in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children), social care payments and are transferred to the unified accumulative pension fund in accordance with this Code.

2. Deductions from social payments and allowances to families with children are not made in the order of enforcement proceedings.

3. Excessively credited (paid) amounts of social care benefits upon their further receipt are deducted from the amounts due for payment on the basis of the recipient's application.

Paragraph 2. Social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children)

Article 77. The right to social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children)

1. Social payments in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) are assigned to a participant of the compulsory social insurance system from the date of the right to social payment.

2. The right to social benefits arises:

in case of loss of income due to pregnancy and childbirth – from the date of maternity leave specified in the temporary disability certificate;

in case of loss of income in connection with the adoption of a newborn child (children) – from the date of leave to employees who adopted a newborn child (children) specified in the temporary disability certificate.

3. Social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) are assigned for the entire period specified in the temporary disability certificate issued in accordance with the procedure determined by the authorized body in the field of healthcare.

Residents of the city of Baikonur who are participants in the compulsory social insurance system, social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) are assigned on the basis of a temporary disability certificate issued in accordance with the procedure provided for in part one of this paragraph, or issued by federal healthcare organizations of the Russian Federation and their divisions located on the territory of the city of Baikonur, for the period of leave due to pregnancy and childbirth, adoption of a newborn child (children) in accordance with the Labor Code of the Republic of Kazakhstan.

4. The terms of applying for the appointment of social payments for loss of income in connection with pregnancy and childbirth, adoption of a newborn child (children), as well as for recalculation of social payments for loss of income in connection with pregnancy and childbirth in complicated childbirth, the birth of two or more children may not exceed twelve months from the date of the right to social benefits.

Recalculation of social benefits in case of loss of income due to pregnancy and childbirth is carried out in accordance with the procedure determined by the authorized state body.

5. In case of receipt of social contributions to the Fund for the period that was adopted for calculating social payments for loss of income due to pregnancy and childbirth, adoption of a newborn child (children), after the date of applying for their appointment, the recalculation of the amount of assigned social payments for loss of income due to pregnancy and childbirth, adoption (adoption) of a newborn child (children) to the recipient is not made.

6. The amounts of social payments in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children), not received in a timely manner or not received in full due to the fault of the State Corporation and (or) the Fund, are paid for the past time from the date of the right to social payments without time limits.

Article 78. The amount of social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children)

1. The amount of social benefits in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children) is determined by multiplying the average monthly amount of income recorded as an object of calculation of social contributions by the corresponding coefficient of the number of days of disability in accordance with the procedure determined by the authorized state body, and is paid at the expense of the assets of the Fund.

2. The average monthly amount of income recorded as an object of calculation of social contributions is determined by dividing the amount of income from which social contributions were made for the last twelve calendar months (regardless of whether there were breaks in social contributions during this period) preceding the month in which the right to social payment occurred, by twelve.

At the same time, income received during periods of labor, entrepreneurial activity, private practice by types of activities to which, by decision of the Government of the Republic of Kazakhstan, a correction factor of 0 was applied to the rate of social contributions is taken into account when determining the average monthly amount of income on the basis of an income certificate issued by the payer.

Periods of receiving social benefits in case of loss of income due to restrictions on activities for the period of the state of emergency, restrictive measures are excluded from the calculation of the average monthly income and are replaced by other months immediately preceding the beginning of the period of determining the average monthly income.

If the individuals specified in subparagraph 7) of part one of Article 243 of this Code have determined the rate of social contributions to be one percent, then when calculating social benefits in the event of loss of income due to pregnancy and childbirth, adoption of a newborn child (children), the income for each month for which social contributions were made shall be determined by dividing the amount of social contributions actually received in that month by the rate of social contributions established in paragraph 1 of Article 244 of this Code.

The coefficient of the number of days of disability is determined by dividing the number of days for which a temporary disability certificate has been issued in connection with pregnancy and childbirth, as well as adoption of a newborn child (children) by thirty calendar days.

3. Social contributions received from income recognized as illegal on the basis of judicial acts and acts of the pre-trial investigation body, paid for the period taken into account when determining the amount of social benefits, are not taken into account in subsequent applications of a participant in the compulsory social insurance system for the appointment of social benefits in case of loss of income due to pregnancy and childbirth, adoption (adoption) a newborn child (children).

4. If the payer has not made a refund of excessively (erroneously) paid social contributions in the terms and cases determined by the authorized state body, when calculating the amount of social payments in case of loss of income due to pregnancy and childbirth, adoption of a newborn child (children), the amount of excessively (erroneously) paid social contributions are not taken into account.

Footnote. Article 78 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Paragraph 3. Birth allowance

Article 79. Right to birth allowance

1. Birth allowance is provided to citizens of the Republic of Kazakhstan permanently residing in the Republic of Kazakhstan, candas, as well as foreigners whose right to receive benefits is provided for by an international treaty ratified by the Republic of Kazakhstan, having children born, adopted (adopted), as well as children taken into custody, from the date of the child's birth.

2. The birth allowance is assigned from the date of application. If two or more children are born, a birth allowance is assigned and paid for each child.

3. The terms of applying for the appointment of a birth allowance may not exceed eighteen months from the date of birth of the child.

Article 80. The amount of the birth allowance

1. The birth allowance is paid at the expense of budgetary funds in the following amounts:

for the first, second, third child – 38.0 monthly calculation index;

for the fourth and more child – 63.0 monthly calculation index.

2. The birth allowance is paid taking into account the change in the size of the monthly calculation index established for the corresponding financial year by the law on the republican budget.

Paragraph 4. Care allowance

Article 81. Right to care allowance

1. A care allowance is provided to citizens of the Republic of Kazakhstan permanently residing in the Republic of Kazakhstan, candas, as well as foreigners whose right to receive benefits is provided for by an international treaty ratified by the Republic of Kazakhstan.

2. Persons (families) who have children born alive, adopted (adopted), as well as children taken into custody, step-children, if they are not registered in the family of another parent, have the right to receive care benefits in cases where the person caring for the child is not a participant in the compulsory social insurance system.

3. When assigning a family care allowance, children in respect of whom parents are deprived or restricted in parental rights are not taken into account.

The care allowance is not assigned to children who are on full state support.

4. The care allowance is assigned:

1) from the date of birth of the child indicated in the child's birth certificate, upon reaching the age of one and a half years inclusive;

2) persons (families) who have adopted (adopted) children, as well as children taken into custody, – from the date of entry into legal force of a court decision on the adoption of a child (children) or from the date of establishment of guardianship upon reaching the age of one and a half years;

3) Candas – from the date of birth of the child, but not earlier than the date of establishment of the status of candas.

5. In the case of caring for two or more children under the age of one and a half years, a care allowance is assigned and paid for each child.

6. In case of death of a child under the age of one and a half years, payments are made by the month of death inclusive.

7. In case of applying for the appointment of a care allowance after the death of a child under the age of one and a half years, the care allowance is assigned by the month of death inclusive.

8. The terms of applying for the appointment of a care allowance may not exceed eighteen months from the date of birth of the child.

Article 82. The amount of the care allowance

1. Monthly care allowance is paid at the expense of budgetary funds in the following amounts:

for the first child – 5.76 monthly calculation index;

for the second child – 6.81 monthly calculation index;

for the third child – 7.85 monthly calculation index;

for the fourth or more child – 8.90 monthly calculation index.

2. The care allowance is paid taking into account the change in the size of the monthly calculation index established for the corresponding financial year by the law on the republican budget.

Article 83. Suspension, renewal and termination of the payment of care allowance

1. The payment of the care allowance is suspended from the first day of the month following the month of receipt of information, including from information systems, about:

1) the absence of expenditure transactions for three or more months on the recipient's bank account. In this case, the payment of the care allowance is resumed from the date of suspension;

2) departure of the recipient of the care allowance for permanent residence outside the Republic of Kazakhstan. In this case, the payment of the care allowance is resumed to the recipient of the care allowance who has left for permanent residence outside the Republic of Kazakhstan and returned back before the child reaches the age of one and a half years, from the date of arrival for permanent residence on the territory of the Republic of Kazakhstan, but not earlier than the date of suspension;

3) serving by the recipient of the care allowance a criminal sentence imposed by the court in the form of imprisonment. In this case, the care allowance is paid to the legal representative of the child (children) from the date of suspension or to the person appointed by the guardian from the date of establishment of guardianship, but not earlier than the date of suspension;

4) the residence of the recipient of the care allowance in the centers for the provision of special social services in a hospital and being on full state support, with the exception of a person who is provided with an over-guaranteed amount of special social services. In this case, the payment of the care allowance is resumed from the date of the recipient's discharge from the center for provision of special social services, but not earlier than the date of suspension;

5) presence of a supporting document on the conduct of operational search measures to find missing persons or a court decision to recognize a person as missing in relation to the recipient of care benefits. In this case, the care benefit shall be paid to the legal representative of the child (children) from the date of suspension or to the person appointed as the guardian from the date of establishment of guardianship, but not earlier than the date of suspension;

6) the expiration of the validity period of the identity document of a foreigner - recipient of the care allowance or the candas’ certificate of the recipient of the care allowance. In this case, the payment of the care allowance is resumed from the date of issuance of the foreigner's identity document or the candas certificate, but not earlier than the date of suspension;

7) the presence of a supporting document on the death of the recipient. In this case, the care allowance is paid to the legal representative of the child (children) from the date of suspension or to the person appointed by the guardian from the date of establishment of guardianship, but not earlier than the date of suspension.

2. The payment of the care allowance is resumed upon application on the basis of documents and (or) information received from information systems confirming the expiration of the circumstances that caused the suspension of the care allowance.

3. The grounds for termination of the payment of the care allowance are:

1) death of a child;

2) determination of the child for full state support;

3) submission by the applicant of false information that entailed the illegal assignment of a care allowance;

4) identification of the fact of termination of citizenship of the Republic of Kazakhstan in relation to the recipient of the care allowance;

5) deprivation or restriction of parental rights of parents, invalidation or cancellation of adoption, release or removal of guardians from performance of their duties in cases established by the marriage and family legislation of the Republic of Kazakhstan.

In the event of the death of a child (children), the payment of the care allowance is terminated after the month of the death of the child (children).

The payment of the care allowance is terminated from the date of occurrence of the circumstances specified in subparagraphs 2), 3), 4) and 5) of this paragraph.

Footnote. Article 83 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Paragraph 5. Social care payment

Article 84. The right to social care payment

1. A social care payment is assigned to a participant of the compulsory social insurance system who has the right to receive social benefits and takes care of a child (children) upon reaching the age of one and a half years inclusive.

At the same time, if the child is cared for by several participants of the compulsory social insurance system, the social care payment is assigned only to one of these persons.

At the birth of two or more children, a social care payment is assigned to each child separately.

2. The right to social care payment arises from the date of birth indicated in the child's birth certificate, in cases of adoption of a child (children) and the appointment of custody of a child left without parental care, under the age of one and a half years – from the date of entry into force of a court decision on adoption a child (children) or from the date of appointment of a guardian.

3. When assigning a social care payment as part of a family, live-born, adopted (adopted), step-children are taken into account, if they are not taken into account in the family of another parent, as well as children taken into custody, with the exception of children in respect of whom parents are deprived of parental rights or restricted in parental rights.

At the same time, if a child (children) who is not included in the family is identified in the period of appointment of a social care payment, the Fund decides to recalculate the amount of social care payment taking into account the total number of children in the manner determined by the authorized state body.

4. In case of applying for the appointment of a social care payment after the death of a child under the age of one and a half years, the social payment is assigned for the month of death inclusive.

5. The terms of applying for the appointment of a social care payment, as well as for recalculation, may not exceed eighteen months from the date of the right to social care payment.

6. In case of receipt of social contributions to the Fund for the period that was accepted for calculating the social care payment, after the date of applying for its appointment, the amount of the assigned social care payment to the recipient is not recalculated.

7. The amounts of social care payments not received in a timely manner or not received in full due to the fault of the State Corporation and (or) the Fund are paid for the past time from the date of the right to social payment without time limits.

8. Social care payment is not assigned to children who are on full state support.

Article 85. The amount of social care payment

1. The amount of social care payment is determined by multiplying the average monthly amount of income recorded as an object of calculation of social contributions by the income replacement coefficient in accordance with the procedure determined by the authorized state body, and is paid monthly at the expense of the Fund's assets.

The average monthly amount of income recorded as an object of calculation of social contributions is determined by dividing the amount of income from which social contributions were made for the last twenty-four calendar months (regardless of whether there were breaks in social contributions during this period) preceding the month in which the right to social care payment occurred, by twenty four.

At the same time, income received during periods of labor, entrepreneurial activity, private practice by types of activities to which, by decision of the Government of the Republic of Kazakhstan, a correction factor of 0 was applied to the rate of social contributions, is taken into account when determining the average monthly amount of income on the basis of an income certificate issued by the payer.

Periods of receiving social benefits in case of loss of income due to restrictions on activities for the period of the state of emergency, restrictive measures are excluded from the calculation of the average monthly income and are replaced by other months immediately preceding the beginning of the period of determining the average monthly income.

If the individuals specified in subparagraph 7) of part one of Article 243 of this Code have determined the rate of social contributions to be one percent, then when calculating the social benefit for childcare, the income for each month for which social contributions were made shall be determined by dividing the amount of social contributions actually received in that month by the rate of social contributions established in paragraph 1 of Article 244 of this Code.

The income replacement coefficient is 0.40.

2. The amount of the monthly social care payment may not be less than the amount of the care allowance established depending on the order of birth of the child in accordance with Article 82 of this Code, with additional calculation of mandatory pension contributions subject to deduction in accordance with Article 76 of this Code.

The maximum amount of social care payment should not exceed 40 percent of the 7-fold minimum wage established by the law on the republican budget on the date of the right to social care payment.

3. Social contributions received from income recognized as illegal on the basis of judicial acts and acts of the pre-trial investigation body, paid for the period taken into account when determining the amount of social benefits, are not taken into account in subsequent applications of a participant in the compulsory social insurance system for the appointment of social care benefits.

4. If the payer has not made a refund of excessively (erroneously) paid social contributions in the terms and cases determined by the authorized state body, when calculating the amount of social care payment, the amounts of excessively (erroneously) paid social contributions are not taken into account.

Footnote. Article 85 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 86. Suspension, renewal and termination of social care payments

1. Social care payment is suspended from the first day of the month following the month of receipt of information, including from information systems, about:

1) the absence of expenditure transactions for three or more months on the recipient's bank account. At the same time, the social payment is resumed from the date of suspension;

2) departure of the recipient of the social care payment for permanent residence outside the Republic of Kazakhstan. At the same time, the social care payment is resumed to the recipient who has returned back:

in case of non–receipt of payment in the country of departure - from the date of suspension of payment;

in case of receiving payment in the country of departure – from the first day of the month following the month of termination of payment in the country of departure;

3) serving by the recipient of the social care payment a criminal sentence imposed by the court in the form of imprisonment. In this case, the social care payment is made to the legal representative of the child (children) from the date of suspension or to the person appointed by the guardian from the date of establishment of guardianship, but not earlier than the day of suspension;

4) expiration of the validity of the identity document of a foreigner or a stateless person, the certificate of candas. At the same time, the social payment for care is resumed from the date of issuance of the identity document of a foreigner or a stateless person permanently residing in the territory of the Republic of Kazakhstan, the certificate of candas;

5) presence of a supporting document on the conduct of operational search measures to find a missing person or a court decision to recognize the person as missing in relation to the recipient of social benefits for care. In this case, social benefit for care shall be paid to the legal representative of the child (children) from the day of suspension or to the person appointed as a guardian from the day the guardianship is established, but not earlier than the day of suspension;

6) presence of a confirming document on the termination of operational search measures to find a missing person, or enforcement of a judicial act on annulment of a court decision on recognizing a person as missing, who was a recipient of social benefits for care. In this case, the social payment for care shall be resumed from the first day of the month following the month of suspension of payment to the legal representative of the child (children) or the person appointed as the guardian;

7) termination of citizenship of the Republic of Kazakhstan by the recipient of the social care payment on the grounds provided for by the Law of the Republic of Kazakhstan "On citizenship of the Republic of Kazakhstan". At the same time, the social care payment is resumed from the date of issuance of the identity document of a foreigner or a stateless person permanently residing in the territory of the Republic of Kazakhstan;

8) provision by the applicant of false information that entailed an unjustified determination of the amount of social care payment. In this case, the social care payment is resumed in the amount determined in accordance with this Code from the date of suspension.

2. The social care payment is suspended after the expiration of the month in which:

1) the child (children) is determined (determined) for full state support. At the same time, the social care payment is resumed from the date of the placement of the child (children) in the family;

2) the parent has been deprived or restricted in parental rights in cases established by the marriage and family legislation of the Republic of Kazakhstan. In this case, the social care payment is made to the legal representative of the child (children) from the date of suspension or to the person appointed by the guardian from the date of establishment of guardianship, but not earlier than the day of suspension. In case of restoration of parental rights, the social care payment is resumed from the date of entry into force of the court decision on the restoration or cancellation of restrictions on parental rights;

3) guardians are released or suspended from performing their duties in cases established by the marriage and family legislation of the Republic of Kazakhstan. In this case, the social care payment is made to the person appointed by the guardian, or to the person restored to the status of the guardian, from the date of suspension;

4) the death of the recipient has occurred (the court decision on declaring him dead has entered into force). In this case, the social care payment is made to the legal representative of the child (children) from the date of suspension or to the person appointed by the guardian from the date of establishment of guardianship, but not earlier than the day of suspension.

3. The social care payment is resumed subject to the preservation of the right to payment upon application on the basis of documents and (or) information from information systems received before the child reaches the age of one and a half years, confirming the expiration of the circumstances that caused the suspension of social care payment.

4. Social care payment is terminated on the following grounds:

1) after the expiration of the month in which the death of the child (children) occurred;

2) after the expiration of the month in which the decision on adoption is declared invalid or canceled in cases established by the marriage and family legislation of the Republic of Kazakhstan;

3) in connection with the submission of an application by the recipient of the social care payment for termination of the social care payment. At the same time, the social care payment is terminated from the first day of the month following the month of filing the application;

4) in connection with the submission by the recipient of the social care payment of false documents (information) that served as the basis for making a decision on appointment of a social care payment. At the same time, the social care payment is terminated from the date of its appointment.

Footnote. Article 86 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Paragraph 6. Budget subsidies

Article 87. The right to receive budget subsidies

1. For recipients of social care payments, mandatory pension contributions to the unified accumulative pension fund are additionally established, which are subject to subsidization at the expense of budgetary funds, in accordance with the procedure determined by the authorized state body.

2. To the recipient of the social care payment who has a disability of the first or second category, if the disability is established indefinitely, the budget subsidies are paid with his consent to withhold mandatory pension contributions from the amount of the social care payment in accordance with subparagraph 2) of paragraph 3 of Article 248 of this Code.

3. If the amount of mandatory pension contributions withheld from social care payments exceeds 10 percent of the average monthly income recorded as an object of calculation of social contributions, the budget subsidies of mandatory pension contributions are not made.

4. Budget subsidies are made from the date of birth of the child indicated in the birth certificate, and in cases of adoption of a child (children) and the appointment of custody of a child left without parental care, under the age of one and a half years – from the date of entry into force of a court decision on the adoption of a child (children) or from the date of appointment of a guardian until the day the child reaches the age of one and a half years or until the guardian (adoptive parent) reaches the retirement age specified in paragraph 1 of Article 207 of this Code.

Article 88. The amount of budget subsidies

1. The amount of monthly budget subsidies is defined as the difference between the amount of mandatory pension contributions calculated from the average monthly income recorded as an object of calculation of social contributions and the amount of mandatory pension contributions withheld from social care payments.

2. The amount of monthly budget subsidies of mandatory pension contributions is subject to recalculation in case of recalculation of the amount of social care payment due to a change in the size of the monthly calculation index established by the law on the republican budget for the corresponding financial year.

Article 89. Suspension, renewal and termination of budget subsidies

Budget subsidies are suspended in case of receipt of social contributions and (or) mandatory pension contributions, and (or) mandatory pension contributions of the employer.

In this case, budgetary subsidies are suspended, resumed and terminated simultaneously with the suspension, resumption and termination of social care payments in the manner provided for in Article 86 of this Code.

Paragraph 7. Allowance for large families

Article 90. The right to allowance for a large family

1. The allowance for a large family is provided to citizens of the Republic of Kazakhstan permanently residing in the Republic of Kazakhstan, candas, as well as foreigners whose right to receive benefits is provided for by an international treaty ratified by the Republic of Kazakhstan.

2. Families with four or more minor children living together, including children studying full-time under general education or vocational programs in organizations of general secondary, technical and vocational, post-secondary, higher and (or) postgraduate education, after they reach the age of eighteen until the time of graduation from educational organizations (but not more than up to the age of twenty-three), have the right to receive allowances for large families.

3. When assigning benefits to a large family, the family includes children born, adopted (adopted), as well as children taken into custody (guardianship), step-children, if they are not taken into account in the family of another parent.

At the same time, children in respect of whom parents are deprived or restricted in parental rights are not taken into account in the family.

4. The allowance for a large family is not assigned to children who are on full state support.

5. The payment of benefits to a large family is made for the current month and for the period of compliance with the conditions under which this benefit is assigned, from the date of application, in the presence of all supporting documents. In the event of the death of the recipient, the allowance to a large family is paid by the month of death inclusive, except for cases when the recipient of the allowance changes in accordance with Article 75 of this Code.

6. The accrued amount of the allowance for a large family, not claimed by the recipient in a timely manner, is paid for the past time, but not more than 3 years before applying for their receipt.

7. Cohabitation of children is confirmed by the applicant independently by specifying children living together in the application for the assignment of benefits to a large family.

At the same time, in accordance with article 16 of the Civil Code of the Republic of Kazakhstan, the place of residence of children under the age of fourteen is recognized as the place of residence of their legal representatives.

In case of dissolution of marriage (matrimony) between spouses, the cohabitation of children with one of the parents is confirmed by a court decision.

8. When assigning benefits to a large family, children studying full-time under general education or vocational programs in organizations of general secondary, technical and vocational, post-secondary, higher and (or) postgraduate education, after they reach the age of eighteen until the time of graduation from educational organizations (but not more than before reaching the age of twenty-three) are taken into account in the composition of the family, regardless of the fact of cohabitation.

Article 91. The amount of the allowance for a large family

1. The allowance for a large family is paid monthly at the expense of budgetary funds in the following amounts:

for four children – 16.03 monthly calculation index;

for five children – 20.04 monthly calculation index;

for six children – 24.05 monthly calculation index;

for seven children – 28.06 monthly calculation index;

for eight or more children – 4 monthly calculation indices for each child.

The allowance for a large family is paid taking into account the change in the size of the monthly calculation index established for the corresponding financial year by the law on the republican budget.

2. The amount of the allowance for a large family is recalculated in connection with a change in the number of minor children, including children studying full-time under general education or vocational programs in organizations of general secondary, technical and vocational, post-secondary, higher and (or) postgraduate education, after they reach the age of eighteen until the time of graduation from educational organizations (but not more than until the age of twenty-three).

In the event of a change in the composition of the family, affecting an increase or decrease in the amount of benefits for a large family, the amount of benefits for a large family is changed from the date of the right to change the amount of benefits, but not earlier than the date of its appointment.

Article 92. Suspension, renewal and termination of allowances for a large family

1. The payment of allowances to a large family is suspended from the first day of the month following the month of receipt of information, including from information systems, about:

1) the absence of expenditure transactions for three or more months on the recipient's bank account. At the same time, the payment of benefits to a large family is resumed from the date of suspension;

2) departure of the recipient of the allowance to a large family for permanent residence outside the Republic of Kazakhstan. At the same time, the payment of benefits to a large family is resumed from the date of arrival for permanent residence on the territory of the Republic of Kazakhstan, but not earlier than the date of suspension;

3) serving by the recipient of the allowance to a large family of a criminal sentence imposed by the court in the form of imprisonment. At the same time, the allowance for a large family is paid to the legal representative of the children from the date of suspension or to the person appointed by the guardian (trustee) from the date of establishment of guardianship, but not earlier than the date of suspension;

4) the residence of the recipient of the allowance to a large family in the centers for provision of special social services in hospital conditions and being on full state support, with the exception of a person who is provided with an over-guaranteed amount of special social services. In this case, the payment of allowances to a large family is resumed from the date of the recipient's discharge from the center for provision of special social services, but not earlier than the date of suspension;

5) when the child reaches the age of eighteen. At that, the payment of benefits to a large family is resumed:

from the date of suspension in case of continuing education under general education or professional programs in the organization of general secondary, technical and vocational, post-secondary, higher and (or) postgraduate education (but not more than until the age of twenty-three);

from the date of admission of a child who has reached the age of eighteen to full-time education under general education or professional programs in the organization of general secondary, technical and professional, post-secondary, higher and (or) postgraduate education (but not more than until the age of twenty-three);

6) presence of a supporting document on the conduct of operational search measures to find a missing person or a court decision to recognize the person as missing in relation to the recipient of a large family allowance. In this case the large family allowance shall be paid to the legal representative of the children from the date of suspension or to the person appointed as a guardian (trustee) from the date of establishment of guardianship or trusteeship, but not earlier than the date of suspension;

7) the expiration of the period of validity of the an identity document of a foreigner or the candas certificate of the recipient of the allowance to a large family. At the same time, the payment of benefits to a large family is resumed from the date of issuance of a foreigner's identity document or a candas certificate, but not earlier than the date of suspension;

8) the presence of a supporting document on the death of the recipient. In this case, the payment of benefits to a large family is made to the legal representative of the children from the date of suspension or to the person appointed by the guardian (trustee) from the date of establishment of guardianship, but not earlier than the date of suspension.

In case of death of the recipient, the allowance to a large family is paid by the month of death inclusive, and in case of departure of the recipient of the allowance to a large family for permanent residence outside the Republic of Kazakhstan – by the month of departure inclusive, except in cases of change of the recipient of the allowance to a large family in accordance with Article 75 of this Code.

2. The payment of allowance to a large family is resumed upon application on the basis of documents and (or) information received from information systems confirming the expiration of the circumstances that caused the suspension of allowance to a large family.

3. The grounds for termination of the payment of allowance to a large family are:

1) death of a child;

2) the expulsion of a child studying full-time under general education or professional programs in organizations of general secondary, technical and vocational, post-secondary, higher and (or) postgraduate education, after reaching the age of eighteen;

3) determination of the child for full state support;

4) submission by the applicant of false information that entailed the illegal assignment of allowance to a large family;

5) deprivation or restriction of parental rights of parents, invalidation or cancellation of adoption, release or removal of guardians (trustees) from performance of their duties in cases established by the marriage and family legislation of the Republic of Kazakhstan;

6) identification of the fact of termination of citizenship of the Republic of Kazakhstan in relation to the recipient of benefits to a large family.

4. The payment of benefits to a large family is terminated from the date of occurrence of the circumstances specified in paragraph 3 of this Article, except for the cases provided for in subparagraphs 1), 2) and 3) of paragraph 3 of this Article, while maintaining the grounds for its appointment.

5. In the event of the death of a child (children), the payment of benefits to a large family is terminated after the month of the death of the child (children).

Footnote. Article 92 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Paragraph 8. The awarded mother's allowance

Article 93. The right to the awarded mother's allowance

1. The allowance of the awarded mother is assigned to mothers awarded with the pendants "Altyn Alka", "Kumisalka" or who previously received the title "Mother Heroine", awarded with the orders of "Maternal Glory" of the I and II degrees.

Foreigners and stateless persons permanently residing in the Republic of Kazakhstan, awarded in accordance with the Law of the Republic of Kazakhstan "On state awards" with the pendants "Altyn alka", "Kumisalka" or previously received the title "Mother Heroine", awarded the orders of "Maternal Glory" of I and II degrees, enjoy the right to the allowance of the awarded mother on a par with citizens of the Republic of Kazakhstan.

2. The payment of the benefit to the awarded mother is made for the current month and for the period of compliance with the conditions under which this benefit is assigned, from the date of application, in the presence of all supporting documents.

3. The accrued amount of the awarded mother's allowance, not claimed by the recipient in a timely manner, is paid for the past time, but not more than 3 years before applying for their receipt.

Article 94. The amount of the awarded mother's allowance

1. The allowance of the awarded mother is paid monthly at the expense of budgetary funds in the following amounts:

awarded with the "Kumisalka" pendant – 6.40 monthly calculation index;

awarded with the "Altyn Alka" pendant or previously received the title of "Mother Heroine", awarded with the orders of "Maternal Glory" of the I and II degrees - 7.40 monthly calculation index.

2. The allowance of the awarded mother is paid taking into account the change in the size of the monthly calculation index established for the corresponding financial year by the law on the republican budget.

Article 95. Suspension, resumption and termination of the payment of allowance of the awarded mother

1. The payment of benefits to the awarded mother is suspended from the first day of the month following the month of receipt of information, including from information systems, about:

1) the absence of expenditure transactions for three or more months on the recipient's bank account. At the same time, the payment of the awarded mother's allowance is resumed from the date of suspension;

2) departure of the recipient of the awarded mother's allowance for permanent residence outside the Republic of Kazakhstan. At the same time, the payment of benefits to the awarded mother is resumed from the date of arrival for permanent residence on the territory of the Republic of Kazakhstan, but not earlier than the date of suspension;

3) serving by the recipient of the benefit of the awarded mother of a criminal sentence imposed by the court in the form of imprisonment. At the same time, the payment of the allowance to the awarded mother is resumed from the date of the release of the awarded mother from the institution of the penal correction system;

4) the residence of the recipient of the awarded mother's allowance in the centers for provision of special social services in hospital conditions and being on full state support, with the exception of a person who is provided with an over-guaranteed amount of special social services. At the same time, the payment of benefits to the awarded mother is resumed from the date of expulsion from the center for provision of special social services, but not earlier than the date of suspension;

5) presence of a confirming document on the conduct of operational search measures to find a missing person or a court decision to recognize the person as missing in relation to the recipient of the awarded mother's benefit. In this case, the payment of benefits to the awarded mother shall be resumed from the date of termination of operational search measures to find a missing person or enforcement of a judicial act on annulment of a court ruling declaring a person missing, but not earlier than the date of suspension;

6) the expiration of the validity period of the identity document of a foreigner or a stateless person, the certificate of candas of the recipient of the awarded mother's allowance. At the same time, the payment of the allowance to the awarded mother is resumed from the date of issuance of the identity document of a foreigner or a stateless person permanently residing in the territory of the Republic of Kazakhstan, the certificate of candas, but not earlier than the date of suspension.

2. Payment of the awarded mother's allowance is resumed upon application on the basis of documents and (or) information received from information systems confirming the expiration of the circumstances that caused the suspension of the awarded mother's allowance.

3. The grounds for termination of the payment of benefits to the awarded mother are:

1) submission by the applicant of false information that entailed the illegal assignment of benefits to the awarded mother;

2) deprivation of the recipient of the benefit of the awarded mother of the state award of the Republic of Kazakhstan in accordance with Article 40 of the Law of the Republic of Kazakhstan "On state awards of the Republic of Kazakhstan";

3) identification of the fact of termination of citizenship of the Republic of Kazakhstan in relation to the recipient of the awarded mother's allowance;

4) death of the recipient of the awarded mother's allowance.

4. The payment of the benefit to the awarded mother shall be terminated from the date of occurrence of the circumstances specified in subparagraphs 1), 2) and 3) of paragraph 3 of this Article.

5. In case of death of the recipient, the awarded mother's allowance is paid by the month of death inclusive.

Footnote. Article 95 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Chapter 10. EMPLOYMENT OF THE POPULATION Paragraph 1. General provisions

Article 96. Employment rights

1. Employment rights include the following rights to:

1) get advice and social professional orientation;

2) labor mediation;

3) employment within the quotas established by local executive bodies;

4) employment within the framework of special jobs created for persons with disabilities;

5) participation in active employment promotion measures, including:

vocational training;

promotion of entrepreneurial initiative;

referral to subsidized jobs;

facilitating voluntary relocation to increase labor mobility;

6) social payment in case of job loss.

2. The rights provided for in this Article shall be exercised in the manner and under the conditions provided for by this Code.

Article 97. Employed persons

1. An employed person is an individual who carries out activities for payment or through extracting income through the use of property, production and sale of goods, performance of works, provision of services.

2. Employed persons include:

1) employees, as well as persons with other paid work (elected, appointed or approved);

2) individual entrepreneurs;

3) persons engaged in private practice;

4) individuals who carry out activities under a civil law contract that do not belong to employees;

5) individuals who are founders (participants) of business partnerships and founders, shareholders (participants) of joint-stock companies, as well as members of production cooperatives;

6) independent workers;

7) serving in the Armed Forces of the Republic of Kazakhstan, other troops and military formations, law enforcement and special state bodies of the Republic of Kazakhstan;

8) persons carrying out activities in the form of a peasant or farm.

Article 98. Job seekers

1. Citizens of the Republic of Kazakhstan, candas, foreigners and stateless persons permanently residing in the Republic of Kazakhstan, who do not have a job and (or) earnings (income), who are looking for work, are registered as a job seeker in accordance with the procedure determined by the authorized state body.

2. The career center provides employment advice to a job seeker free of charge, provides assistance in finding employment and (or) provides social professional orientation services in accordance with the procedure determined by the authorized state body.

3. A job seeker who has received a job offer from a career center, including through an Electronic Labor Exchange, must notify the career center of the consent or refusal of the proposed job.

Article 99. Unemployed

1. As an unemployed person, a job seeker is registered after checking his data through the information systems of state bodies and (or) organizations in accordance with the procedure determined by the authorized state body.

2. A registered unemployed person who has received a job offer from a career center, including through an Electronic Labor Exchange, must notify the career center of the consent or refusal of the proposed job in accordance with the procedure determined by the authorized state body.

3. The following persons are not registered as unemployed:

1) persons who have not reached the age of sixteen;

2) employed persons;

3) persons who have reached the retirement age established by paragraphs 1-3 of Article 207 of this Code;

4) persons who have submitted documents containing deliberately false information about the absence of work and earnings (income), as well as other false information;

5) students and students of the senior classes of secondary schools applying for participation in active measures to promote employment, in accordance with this Code;

6) persons sentenced by a court decision to correctional labor or community service, as well as to punishment in the form of imprisonment, if this punishment is not imposed conditionally.

4. The unemployed are obliged to:

1) get a job at the workplace declared by the employer after completing vocational training at his request;

2) comply with the procedure, conditions and deadlines for visiting or notifying a career center in accordance with this Code and the rules for registering job seekers, the unemployed and implementation of labor mediation provided by career centers;

3) contact the employer on the issue of employment within three working days from the date of notification by the career center;

4) promptly, within five working days, provide the career center with information about changes affecting the further procedure for working with the unemployed, including:

change of residence;

employment for permanent, temporary work, work under civil contracts;

engaging in entrepreneurial activity;

founding (co-founding) in an organization, regardless of the organizational and legal form and form of ownership;

establishing or changing a disability group;

assignment of pension payments.

5. Termination of the employment obligation provided for in subparagraph 1) of paragraph 4 of this article, comes:

1) in case of employment for another permanent job;

2) in connection with the death of an unemployed person, confirmed by relevant documents;

3) in connection with conscription for military service;

4) in case of deprivation of liberty by a court decision;

5) due to pregnancy;

6) in case of independent upbringing of a child (children) under the age of three years;

7) in connection with admission to organizations of technical and vocational, post-secondary, higher and postgraduate education.

Article 100. Deregistration of the unemployed

1. The career center shall de-register an unemployed person (with the exception of family members of military personnel, employees of special state and law enforcement agencies, as well as persons dependent on them who are not engaged in labor activity, registered and de-registered in accordance with the procedure determined by the authorized state body) in the following cases:

1) refusal of three suitable job options offered by the career center or untimely notification of the career center, and for the person, residing in rural settlements - the akim of the settlement, village, rural district about the consent or refusal of the proposed options for suitable work after registration as unemployed;

2) absences without valid reasons:

within five working days from the date of notification by the career center at the place of the proposed employment or training;

within three working days on call to the career center to participate in active employment promotion measures;

3) unauthorized termination of participation in active employment promotion measures;

4) violations by the unemployed without valid reasons of the deadlines for visiting or notifying the career center provided for by this Code and the rules for registration of job seekers, the unemployed and implementation of labor mediation provided by career centers;

5) sentencing an unemployed person to a custodial sentence, if this punishment is not imposed conditionally, or referral to compulsory treatment by a court decision that has entered into legal force;

6) provided for in subparagraph 4) of paragraph 4 of Article 99 of this Code;

7) submission of deliberately false or forged documents.

2. Unemployed persons removed from the register in accordance with sub–paragraphs 1) - 4) of paragraph 1 of this Article may re-register at the career center as unemployed only after thirty calendar days from the date of removal from the register.

Article 101. Suitable job

1. A suitable work, including temporary work, is the work corresponding to professional training, work experience in the previous specialty, health status, working hours, transport accessibility of the workplace.

2. A suitable job related to a change of residence may be provided only with the consent of a job seeker or an unemployed person.

The transport accessibility of a suitable job from the place of residence is determined by career centers, taking into account the availability of public transport routes and the remoteness of a suitable job from the place of residence.

3. For persons who are looking for work for the first time, but do not have a profession (specialty), as well as those who have not worked for more than two years, a job requiring preliminary professional training may be considered suitable, and if it is impossible to provide it - other paid work (including temporary work), taking into account age and other characteristics of persons and requirements of the labor legislation of the Republic of Kazakhstan.

4. Work is considered suitable for a person with a disability, provided that access to it is provided, taking into account the degree of limitations of his life, and for persons engaged in caring for children under the age of three years – in a flexible and part-time mode.

5. Temporary work that requires or does not require (taking into account the age and other characteristics of citizens) preliminary training is considered suitable for job seekers and unemployed from among:

1) first-time job seekers (who have not worked before) and at the same time do not have qualifications;

2) students and high school students of secondary schools during the summer holidays;

3) persons who are not provided with work due to downtime;

4) those who seek to resume their work after a long (more than two years) break, as well as those sent by career centers for training and who have stopped training without a valid reason;

5) those who refused to undergo vocational training or receive additional education after termination of social benefits in case of job loss.

Article 102. Platform employment

1. Platform employment is a type of activity for provision of services or performance of work using the Internet platforms and (or) mobile applications of platform employment.

2. The parties to platform employment are:

1) the operator of the Internet platform (hereinafter referred to as the Operator) - an individual entrepreneur or a legal entity that provides services using the Internet platform to provide technical, organizational (including services involving third parties to provide works or services), information and other opportunities using information technologies and systems to establish contacts and conclude transactions for provision of services and performance of works between contractors and customers registered on the Internet platform;

2) customer – an individual or legal person registered on the Internet platform and placing an order for provision of services or performance of works on it;

3) contractor – an individual, an individual entrepreneur or a legal entity registered on the Internet platform, providing services to customers or performing work using the Internet platform on the basis of a public contract.

3. In order to implement platform employment, the customer and the contractor register on the Internet platform and (or) in the mobile application of platform employment.

The relationship between the Operator and the customer, as well as the contractor, is regulated in accordance with the Civil Code of the Republic of Kazakhstan.

4. If the contractor – a legal entity attracts employees to provide services and perform work using the Internet platforms and (or) mobile applications of platform employment, labor relations with them are formalized in accordance with the Labor Code of the Republic of Kazakhstan.

Article 102-1. Social protection of individuals engaged in activities related to the provision of services or performance of works using Internet platforms and (or) mobile applications for platform employment

1. The operator shall withhold mandatory pension contributions and social deductions in accordance with this Code, contributions for mandatory social health insurance in accordance with the Law of the Republic of Kazakhstan "On Mandatory Social Health Insurance", and individual income tax in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) from the income of performers who are individual entrepreneurs using a special tax regime with the help of a special mobile application, and shall transfer the withheld amounts.

2. The rate of social contributions to be paid by the Operator for performers who are individual entrepreneurs using a special tax regime with the help of special mobile application shall be determined at the discretion of the performer, either at one percent of the assessment base for social contributions or at the rate established in paragraph 1 of Article 244 of this Code.

The assessment base for social contributions for performers who are individual entrepreneurs using a special tax regime with the help of a special mobile application shall be the income they receive for the services provided or the works performed.

At the same time, the income considered for calculating social contributions shall not exceed seven times the minimum wage established for the corresponding financial year by the law on the republican budget.

3. The rate of mandatory pension contributions to be paid by the Operator for performers who are individual entrepreneurs using a special tax regime with the help of a special mobile application shall be determined at the discretion of the performer, either at one percent of the income considered for calculating mandatory pension contributions or at the rate specified in subparagraph 2) of paragraph 1 of Article 249 of this Code.

The income considered for calculating mandatory pension contributions refers to the income earned by performers who are individual entrepreneurs using a special tax regime with the help of a special mobile application for the services provided or the works performed.

At the same time, the income taken into account for calculating mandatory pension contributions shall not exceed fifty times the minimum wage established for the corresponding financial year by the law on the republican budget.

4. The procedure for determining the rates of social contributions and mandatory pension contributions by the performer in accordance with paragraphs 2 and 3 of this Article, contributions for mandatory social health insurance in accordance with the Law of the Republic of Kazakhstan “On Mandatory Social Health Insurance”, as well as the withholding and transfer by the Operator of individual income tax, mandatory pension contributions, social contributions, and contributions for mandatory social health insurance specified in this Article, shall be determined by the authorized state body in coordination with the relevant authorities responsible for health management, tax revenue collection, informatization, and the National Bank of the Republic of Kazakhstan.

Footnote. Chapter 10 has been supplemented by Article 102-1 in accordance with the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 103. Participation of employers in ensuring employment of the population

1. Employers participate in the implementation of the state policy in the field of employment by:

1) assistance in employment in compliance with the terms of labor and collective agreements in accordance with the Labor Code of the Republic of Kazakhstan;

2) development of the system of professional training of personnel;

3) training of personnel through educational organizations implementing training programs of technical and vocational, post-secondary, higher and postgraduate education;

4) preservation and rational use of the personnel potential of qualified employees during structural changes;

5) providing jobs for the organization of subsidized jobs;

6) acceptance of persons who have applied for employment, including those sent by career centers, as well as private employment agencies, to existing vacancies in accordance with the qualification requirements established in organizations;

7) creation of special jobs for the employment of persons with disabilities;

8) providing current vacancies and data on projected job creation in the context of demanded specialties to career centers (labor mobility center) and (or) an Electronic labor exchange;

9) creating jobs.

2. The employer is obliged to:

1) post information on the availability of vacancies on the Electronic labor exchange within five working days from the date of their appearance, indicating working conditions and payment, with the exception of vacant positions of civil servants, elected government positions, deputies of Parliament and maslikhats, judges of the Republic of Kazakhstan, persons in military service, employees of special state, law enforcement agencies and the state courier service, employees of the National Bank of the Republic of Kazakhstan and its departments, the authorized body for regulation, control and supervision of the financial market and financial organizations;

2) provide the career center (labor mobility center) in writing or through the Electronic labor exchange with full information about the upcoming release of employees in connection with the termination of the activity of the employer – an individual or the liquidation of the employer – a legal entity, a reduction in the number or staff, a decrease in the volume of production and work performed and services that led to a deterioration in the economic condition of the employer, the number and categories of employees that it may affect, indicating the positions and professions, specialties, qualifications and the amount of remuneration of the released employees and the time during which they will be released, not less than one month before the start of release;

3) employ an unemployed person at the declared workplace after he completes training at his request or reimburse the expenses of the career center (labor mobility center) for training, except in cases of liquidation of the employer – a legal entity or termination of the employer – an individual, reduction in the number or staff of employees, reduction in the volume of production and work and services performed, which entailed deterioration of the employer's economic condition;

4) fulfill the established quota for the employment of persons with disabilities, except in cases of liquidation of the employer – a legal entity or termination of the employer – an individual, reduction in the number or staff of employees, reduction in the volume of production, work performed and services rendered, which led to a deterioration in the economic condition of the employer;

5) not to allow discriminatory requirements in the field of labor in the information about vacancies for employment;

6) make pension and social contributions in accordance with this Code;

7) calculate (withhold) and transfer (pay) deductions and (or) contributions of employees in accordance with this Code and the legislation of the Republic of Kazakhstan on compulsory social health insurance.

3. The employer has the right:

1) to employ persons who have directly applied to him, on equal terms with persons referred by career centers, as well as private employment agencies;

2) to receive information about the state of the labor market free of charge;

3) to receive services from career centers for selection and referral of unemployed;

4) to take part in the organization of temporary jobs;

5) to receive a subsidy for creation of special jobs for employment of persons with disabilities.

Paragraph 2. Consultation and social professional orientation

Article 104. Consultation of employees of career centers

Employees of career centers provide applicants with information about:

1) the availability of vacant jobs and the projected creation of jobs in the context of demanded specialties;

2) opportunities and conditions for participation in active employment promotion measures;

3) guarantees, rights and obligations of job seekers and the unemployed.

Article 105. Social professional orientation

1. The right to social professional orientation is granted to job seekers, the unemployed, candas, as well as students, high school students of secondary schools.

2. Social professional orientation includes:

1) professional information about employment, the state of the labor market, employment opportunities in the existing profession (specialty) or vocational training;

2) professional advice on the choice of a place of work and profession based on professional knowledge, skills, personal interests, health status and labor market needs;

3) professional selection by establishing the compliance of a person with the qualification requirements defined for specific types of profession (specialty) and positions.

3. Social professional orientation is carried out in accordance with the procedure determined by the authorized state body.

4. Information about persons who have passed social professional orientation is placed by career centers in the unified information system of the social and labor sphere and (or) in the Electronic labor exchange.

Paragraph 3. Labor mediation

Article 106. Provision of labor mediation

1. Persons seeking employment, the unemployed or employers who have applied to career centers and (or) private employment agencies have the right to labor mediation.

2. Career centers:

for employers:

1) carry out personnel selection;

2) advise on the organization and financing of subsidized jobs and vocational training;

3) organize professional training according to their requests and conclude a social contract;

4) conclude contracts for the organization and financing of subsidized jobs;

5) fully or partially subsidize the wages of persons employed in subsidized jobs;

for job seekers:

1) advise on participation in active employment promotion measures;

2) form an individual employment plan for the unemployed in order to ensure their sustainable integration into the labor market;

3) issue directions for participation in active employment promotion measures.

3. Career centers provide labor mediation in accordance with the procedure determined by the authorized state body.

4. The labor mobility center has the right to conclude an agreement on outsourcing services in the field of employment with a private employment agency.

Information on conclusion of an agreement on outsourcing services in the field of employment of the population is posted by the labor mobility center on the Electronic labor exchange within ten working days from the date of its conclusion.

Private employment agencies applying for participation in the outsourcing services in the field of employment of the population must have the appropriate experience, material and labor resources sufficient to fulfill obligations under the contract on outsourcing services in the field of employment of the population.

The rules for organization and financing of outsourcing services, qualification requirements for private employment agencies applying for participation in outsourcing services, the list of services offered as part of outsourcing, as well as the standard form of the contract on outsourcing services in the field of employment of the population are developed and approved by the authorized state body.

5. A private employment agency has the right:

1) to advise the applicants on employment issues;

2) to provide information about employment opportunities and labor mediation services;

3) to generate information about employers who have vacancies and people who want to find a job;

4) to carry out the selection of employees taking into account their compliance with the qualification requirements of the employer;

5) to organize professional training and retraining of applicants with subsequent employment;

6) to receive information on the state of the labor market from the labor mobility center free of charge;

7) to interact with government agencies, labor mobility centers, career centers, employers on the issues of employment, job creation, vocational training;

8) to participate in the outsourcing services in the field of employment in accordance with this Code.

6. A private employment agency is obliged:

1) not to allow any form of discrimination;

2) to ensure the confidentiality of information received from the applicants;

3) to prevent the exploitation of child labor, recruitment of people for sexual and (or) other exploitation;

4) to conclude contracts with applicants for provision of labor mediation services;

5) to quarterly provide the labor mobility center through the Electronic labor exchange with information on the number of persons who have applied for labor mediation and are employed, in the context of professions (specialties), as well as on persons registered in career centers and sent to private employment centers for employment.

Paragraph 4. Quotas of jobs and organization of special jobs for employment of persons with disabilities

Article 107. Quotas of jobs

1. The right to employment within the quota of jobs established by local executive bodies of regions, cities of republican significance and the capital, have:

1) persons with disabilities;

2) persons registered with the probation service;

3) persons released from places of deprivation of liberty;

4) citizens from among the youth who have lost or remained until the age of eighteen without parental care, who are graduates of educational organizations.

2. Local executive bodies shall establish quotas in the amount of two to four percent for employment of persons with disabilities to employers with a list of employees from 50 people and above, excluding jobs in heavy work, work with harmful, dangerous working conditions in the manner determined by the authorized state body.

3. For public associations of persons with disabilities, as well as organizations where the number of persons with disabilities is more than twenty percent of the average annual number of employees, the quota is not established.

4. When establishing quotas provided for in paragraph 1 of this Article, the list number of employees of the sending party does not include employees engaged to work in accordance with the contract for provision of personnel services.

Article 108. Organization of special workplaces for employment of persons with disabilities

1. A special workplace shall be created for the employment of persons with disabilities and preservation of their employment for a period of at least twelve calendar months from the date of its creation in accordance with the procedure determined by the authorized state body.

2. The creation of a special workplace for the employment of persons with disabilities is carried out by the employer on the basis of an agreement with career centers (labor mobility center). The standard of the workplace of persons with disabilities is approved by the authorized state body.

Paragraph 5. Active measures to promote employment

Article 109. Vocational training

1. Citizens of the Republic of Kazakhstan and candas from among the unemployed have the right to vocational training once within two years.

2. Vocational training includes vocational training, retraining and advanced training and is carried out:

1) in educational organizations implementing educational training programs of technical and vocational, post–secondary education, training centers with employers who have the right to educational activities, in accordance with the legislation of the Republic of Kazakhstan in the field of education (hereinafter referred to as educational organizations) or at the workplace of the employer at the request of the employer;

2) on the Electronic labor exchange according to the list of demanded professions.

The procedure for organizing and financing vocational training is determined by the authorized state body.

3. A referral for vocational training is issued by a career center if:

1) it is impossible to find a suitable job due to the lack of necessary professional qualifications;

2) it is necessary to change the profession (specialty), occupation due to the lack of a job that meets professional skills;

3) the ability to perform work in the previous profession has been lost.

4. Persons who have voluntarily stopped training without a valid reason may be re-sent for training after one calendar year from the date of re-registration as unemployed, but not more than once.

Article 110. Support of entrepreneurial initiative

1. Certain categories of individuals defined by the authorized state body have the right to receive services to support an entrepreneurial initiative.

2. Support of an entrepreneurial initiative is provided by:

1) teaching the basics of entrepreneurship;

2) providing gratuitous grants for the implementation of new business ideas;

3) micro-loans on a refundable basis.

3. The procedure for organizing and financing measures to support entrepreneurial initiative is determined by the authorized state body.

Article 111. Organization of subsidized jobs

1. The unemployed, students and students of the senior classes of secondary schools in their free time, participating in work that does not cause harm to health and does not violate the learning process, have the right to employment in subsidized jobs.

2. An employer creates subsidized jobs on a contractual basis with a career center, during the creation of which vacancies for permanent jobs cannot be used.

Subsidized jobs are not created for heavy work, work with harmful and (or) dangerous working conditions.

3. An agreement on the organization of subsidized jobs between an employer and a labor mobility center is concluded through an Electronic labor exchange.

4. Subsidized jobs are organized to assist in getting initial work experience in the profession (specialty) or to preserve existing work skills.

5. Labor mobility center:

1) determines the supply and demand for the organization of subsidized jobs;

2) approves the list of organizations that have submitted an application for the creation of subsidized jobs and the number of jobs organized.

6. Referral to subsidized jobs is allowed only with the consent of the persons specified in paragraph 1 of this article, while taking into account their health status, age, professional and other individual characteristics.

If the person referred to in paragraph 1 of this article has not reached the age of eighteen, sending him to subsidized jobs is allowed with the consent of his legal representatives.

7. Persons who have voluntarily stopped working at subsidized jobs without a valid reason are removed from the register as unemployed and can participate in active employment promotion measures again only after three months from the date of re-registration as unemployed.

8. The labor legislation of the Republic of Kazakhstan applies to persons employed in subsidized jobs.

9. The list of subsidized jobs, requirements for persons employed in subsidized jobs, the amount and terms of subsidizing their wages are determined by the Government of the Republic of Kazakhstan.

10. The procedure for organizing subsidized jobs and subsidizing the wages of persons employed in subsidized jobs is determined by the authorized state body.

Article 112. Support of voluntary relocation to increase labor mobility

1. The right to participate in measures to support voluntary resettlement to increase the mobility of the workforce belongs to the job seekers and (or) unemployed, candas, as well as employers.

2. The preferential right for voluntary relocation to a new place of residence is enjoyed by:

1) pupils and graduates of educational organizations for orphans and children left without parental care, aged from sixteen to twenty-three years;

2) graduates of organizations of secondary, technical and vocational, post-secondary, higher and postgraduate education;

3) persons released in connection with the liquidation of the employer – a legal entity or termination of the activity of the employer – an individual, a reduction in the number or staff of employees, a decrease in the volume of production and work performed and services that led to a deterioration in the economic condition of the employer.

3. Labor mobility centers assist in the voluntary relocation of persons to a new place of residence to ensure employment:

1) within one region – from villages with low economic potential to rural settlements, single-industry towns, towns of district (regional) significance with high economic development potential;

2) to the regions determined by the Government of the Republic of Kazakhstan, within the framework of regional quotas for admission of migrants and candas in accordance with the legislation of the Republic of Kazakhstan in the field of migration, providing for voluntary resettlement.

4. State support for voluntarily relocating persons includes:

1) provision of financial assistance to individuals and members of their families in the form of relocation subsidies, reimbursement of housing rental expenses, payment of utilities, as well as certificates of economic mobility in the manner determined by the authorized state body, at the expense of budgetary funds, except in cases where the employee’s relocation is carried out at the expense of the employer;

2) provision of office premises or rooms in dormitories, except in cases when the employer provides the employee with accommodation;

3) vocational training if there is an employer's need;

4) assistance in employment and entrepreneurial initiative at a new place of residence;

5) assistance in finding employment with employers participating in voluntary resettlement measures to increase labor mobility, with the provision of employment subsidies.

5. The labor mobility center shall conclude a social contract with the parties participating in voluntary resettlement in the form approved by the authorized state body.

6. The procedure for voluntary relocation of persons to increase the mobility of the workforce is determined by the authorized state body.

Footnote. Article 112 as amended by the Law of the Republic of Kazakhstan dated 16.05.2024 № 82-VIII (shall be enforced upon expiry of ten calendar days after the date of its first official publication).

Paragraph 6. Social payment in case of job loss

Article 113. The right to social benefits in case of job loss

1. The right to social payment in case of job loss arises from the date of registration of a participant in the compulsory social insurance system as an unemployed person in accordance with Article 99 of this Code.

2. The right to receive social benefits in case of job loss remains with the recipient when the career center sends him to subsidized jobs, vocational training.

3. The term of applying for the appointment of social benefits in case of loss of job may not exceed twelve months from the date of the right to social benefits in case of loss of job.

4. The amount of social payment in case of job loss, not received in a timely manner or not received in full due to the fault of the State Corporation and (or) the Fund, is paid for the past time from the date of the right to it, without time limits.

5. In case of receipt of social contributions to the Fund for the period that was taken for calculating social benefits for job loss, after the date of applying for their appointment, the amount of assigned social benefits for job loss to the recipient is not recalculated.

Article 114. Procedure for appointment and payment of social benefits in case of loss of job

1. The basis for appointment of social benefits in case of loss of job is the application of a person entitled to social benefits.

2. Submission of an application for the appointment of a social benefit in case of loss of job is not required when it is appointed through a proactive service in accordance with the Law of the Republic of Kazakhstan "On public services".

3. A social benefit in case of job loss is assigned if a participant in the compulsory social insurance system is registered as unemployed, regardless of the fact of his participation in subsidized jobs, in vocational training by the referral of a career center.

4. The procedure for calculating (determining) the amount, appointment, payment, suspension, recalculation, renewal, termination and revision of the decision on the appointment (refusal to appoint) of a social benefit in case of loss of job is determined by the authorized state body.

Article 115. Refusal to accept an application and appoint a social benefit in case of loss of job

1. The grounds for refusal to accept an application for appointment of social benefit in case of loss of job are:

1) obtaining information from the information system of the authorized state body confirming the facts of appointment, payment of social benefit in case of job loss, submission of an application or consent through a proactive service for its appointment;

2) submission by the applicant of an incomplete package of documents in accordance with the legislation of the Republic of Kazakhstan and (or) expired documents, and (or) documents that expire on the day of the decision on the appointment or refusal to assign social benefit in case of job loss;

3) inconsistency of information on the identity document (except for its replacement according to the legislation of the Republic of Kazakhstan, confirmed by information from state information systems) with the documents necessary for its appointment;

4) the absence of the right to receive social benefit in case of loss of job;

5) the absence of the applicant's consent to access the personal data of restricted access, which are required for appointment of social benefit in case of loss of job;

6) the absence of payment of social contributions for a participant in the compulsory social insurance system for the last twenty-four months preceding the month of occurrence of social risk in case of job loss;

7) a participant in the compulsory social insurance system has less than six months of participation in the system, determined in accordance with this Code.

2. The grounds for refusal to assign social benefit in case of job loss are:

1) establishing the unreliability of the documents submitted by the applicant for the appointment of social benefit in case of loss of job, and (or) the data (information) contained therein;

2) non-compliance of the applicant and (or) the submitted documents and (or) the information necessary for the appointment of social benefit in case of loss of job with the requirements established by the legislation of the Republic of Kazakhstan;

3) failure to submit the document requested by the Fund during verification and (or) the information necessary for appointment of social benefit in case of job loss.

Article 116. Rights and obligations of the recipient of social benefit in case of job loss

1. The recipient of social benefit in case of job loss has the right to:

1) receive social benefit in case of job loss in accordance with the procedure provided for by this Code;

2) request and receive free of charge information from the State Corporation and the Fund on the procedure for assigning and receiving social benefit in case of job loss;

3) appeal against decisions, actions (inaction) of state bodies, the State Corporation and the Fund in accordance with the procedure established by the laws of the Republic of Kazakhstan.

2. The recipient of social benefit in case of job loss is obliged to:

1) submit complete and reliable documents (information) for the appointment of social benefit in case of job loss in accordance with the legislation of the Republic of Kazakhstan;

2) during the period of receiving social benefit in case of loss of job, inform the State Corporation about the circumstances that may serve as a basis for termination of payment, within ten working days;

3) refund excessively credited (paid) amounts of social benefit in case of job loss on a voluntary basis, and in case of refusal – in court on the basis of a court decision that has entered into legal force.

Article 117. Deductions from social benefit in case of job loss

1. Mandatory pension contributions in the amount of 10 percent shall be deducted from the social payment in case of loss of job and transferred to the unified accumulative pension fund in accordance with this Code.

2. Deductions from social benefit in case of loss of job may be made in the order of enforcement proceedings, with the exception of excessively credited (paid) amounts of social benefit in case of loss of job, which are withheld on the basis of the recipient's application.

3. Deductions from social benefit in case of loss of job are made from the amounts due for payment.

4. No more than 25 percent of the amount due for payment may be withheld from the social payment in case of loss of job.

Article 118. Condition and amount of assignment of social benefit in case of job loss

1. A participant in the compulsory social insurance system shall be assigned a social payment in case of loss of job from the date of the right to social payment, but no more than the time when the participant in the compulsory social insurance system reaches the age specified in paragraph 1 of Article 207 of this Code, lasting:

for one month – in the case when social contributions were made for him from six to twelve months;

for two months – in the case when social contributions were made for him from twelve to twenty-four months;

for three months – in the case when social contributions were made for him from twenty-four to thirty-six months;

for four months – in the case when social contributions were made for him from thirty-six to forty-eight months;

for five months – in the case when social contributions were made for him from forty-eight to sixty months;

for six months – in the case when social contributions were made for him for sixty or more months.

2. The amount of social benefit in case of job loss is determined by multiplying the average monthly amount of income taken into account as an object of calculation of social contributions by the corresponding coefficients of income replacement and length of participation in the manner determined by the authorized state body, and is paid at the expense of the Fund's assets.

3. The average monthly amount of income recorded as an object of calculation of social contributions is determined by dividing the amount of income from which social contributions were made for the last twenty-four calendar months (regardless of whether there were breaks in social contributions during this period) preceding the month in which the right to social payment in case of loss of job occurred, by twenty-four.

At the same time, income received during periods of labor, entrepreneurial activity, private practice by types of activities to which, by decision of the Government of the Republic of Kazakhstan, a correction factor of 0 was applied to the rate of social contributions, is taken into account when determining the average monthly amount of income on the basis of an income certificate issued by the payer.

Periods of receiving social benefit in case of loss of income due to restrictions on activities for the period of the state of emergency, restrictive measures, are excluded from the calculation of the average monthly income and are replaced by other months immediately preceding the beginning of the period of determining the average monthly income.

If the individuals specified in subparagraph 7) of part one of Article 243 of this Code have determined the rate of social contributions to be one percent, then when calculating the social benefit in the event of job loss, the income for each month for which social contributions were made shall be determined by dividing the amount of social contributions actually received in that month by the rate of social contributions established in paragraph 1 of Article 244 of this Code.

The income replacement ratio is 0.45.

The coefficient of participation of a participant in the compulsory social insurance system is:

from six to twelve months – 0.7;

from twelve to twenty-four months - 0.75;

from twenty-four to thirty-six months - 0.85;

from thirty-six to forty-eight months - 0.9;

from forty-eight to sixty months - 0.95;

from sixty to seventy-two months - 1.0;

from sixty months or more – 0.02 is added to 1.0 for every twelve months of participation in the compulsory social insurance system, but not more than 1.3.

When determining the coefficient of participation, the periods of receiving social benefit in case of loss of income due to restrictions on activities for the period of the state of emergency, restrictive measures, periods of labor, entrepreneurial activity, private practice by types of activities to which, by decision of the Government of the Republic of Kazakhstan, a correction factor of 0 was applied to the rate of social contributions, as well as the period of implementation of activities, the income from which, from April 1, 2020 to October 1, 2020, was excluded from the income of an individual subject to taxation, in accordance with subparagraph 51) of paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code) are taken into account.

4. If the payer has not made a refund of excessively (erroneously) paid social contributions in the terms and cases determined by the authorized state body, when calculating the amount of social benefit in case of job loss, the amounts of excessively (erroneously) paid social contributions are not taken into account.

5. The social payment in case of loss of job upon subsequent application is assigned based on the fact that for each month of previously received social payment in case of loss of job, twelve months are deducted from the total length of participation in the compulsory social insurance system.

6. Social contributions received from income recognized as illegal on the basis of judicial acts and acts of the pre-trial investigation body, paid for the period taken into account when determining the amount of social benefits, are not taken into account in subsequent applications of a participant in the compulsory social insurance system for the appointment of social benefit in case of job loss.

Footnote. Article 118 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 119. Suspension, resumption and termination of social benefit in case of loss of job

1. Social payment in case of job loss is suspended from the first day of the month following the month of receipt of information, including from information systems, about:

1) the absence of expenditure transactions for three or more months on the recipient's bank account. At the same time, the social payment is resumed from the date of suspension;

2) expiration of the validity of the identity document of a foreigner or a stateless person, the certificate of candas. At the same time, the social payment in case of job loss is resumed from the date of issuance of the identity document of a foreigner or a stateless person permanently residing in the territory of the Republic of Kazakhstan, the certificate of candas;

3) submission by the applicant of false information that entailed an unreasonable determination of the amount of social benefits in case of loss of job. At the same time, the social payment in case of loss of job is resumed in the amount determined in accordance with this Code from the date of suspension.

2. Social payment in case of loss of job is resumed at the request of the recipient on the basis of documents and (or) information received from information systems confirming the expiration of the circumstances that caused the suspension of social payment, provided that the right to social payment in case of loss of job is preserved.

3. Social payment in case of job loss is terminated:

1) in the event of the recipient's death (the entry into force of a court decision declaring him dead). At the same time, social payment in case of loss of job is provided by the month of the recipient's death (by the month of the entry into force of the court decision declaring him dead) inclusive;

2) in connection with the submission by the recipient of false documents (information) that served as the basis for making a decision on the appointment of a social payment in case of job loss. At the same time, the social payment in case of job loss is terminated from the date of its appointment;

3) in connection with the submission of the recipient's application for termination of social benefits in case of job loss. At the same time, the social payment in case of job loss is terminated from the first day of the month following the month of filing the application;

4) from the first day of the month following the month of removal of the recipient from the register as unemployed in the career center;

5) from the first day of the month following the month of receipt of information on termination of citizenship of the Republic of Kazakhstan of the recipient on the grounds provided for by the Law of the Republic of Kazakhstan "On citizenship of the Republic of Kazakhstan".

Chapter 11. TARGETED SOCIAL ASSISTANCE

Article 120. The right to targeted social assistance

1. Targeted social assistance is provided to citizens of the Republic of Kazakhstan, candas, refugees, foreigners and stateless persons permanently residing in the Republic of Kazakhstan with an average per capita income not exceeding the poverty line.

2. Persons (families) have the right to targeted social assistance in the form of unconditional monetary assistance or conditional monetary assistance.

Note!
Paragraph 3 from 01.01.2025 is valid in the wording provided for in Article 263 of this Code.

3. The size of the poverty line in the Republic of Kazakhstan is determined by the authorized state body on the basis of the subsistence minimum on average per capita in percentage terms, depending on the economic capabilities of the state.

4. The poverty line for regions, cities of republican significance, the capital is calculated quarterly by local executive bodies based on the size of the poverty line determined by the authorized state body.

The following information is published in media:

1) the poverty line – quarterly by local executive bodies;

2) the share of the population with incomes below the subsistence minimum in the republic, regions, cities of republican significance, the capital – annually by the authorized body in the field of state statistics.

5. Targeted social assistance is assigned to each family member who has the right to receive it.

To receive the targeted social assistance, the family includes cohabiting family members connected by property and personal non-property rights and obligations arising from marriage (matrimony), kinship, property, adoption or other form of adoption of children for upbringing, as well as cohabiting persons who are actually cohabiting, but not married, except for persons who are:

1) on full state support;

2) in military service;

3) in places of deprivation of liberty, on compulsory treatment.

The fact of living together is not required for:

1) persons or family members engaged in work outside the family's place of residence;

2) children living in a family and having registration in another locality at the place of study in secondary education organizations due to the absence of an educational organization of this level at the place of residence of the family;

3) children studying in boarding schools, except those who are on full state support, as well as full-time students in organizations of technical and vocational, post-secondary, higher and (or) postgraduate education of the Republic of Kazakhstan, after they reach the age of eighteen until the time of graduation from educational organizations (but not more than before reaching the age of twenty-three).

Article 121. Unconditional monetary assistance

Unconditional monetary assistance is provided to:

1) single and (or) low-income persons living alone with limited opportunities to participate in employment promotion measures in connection with:

reaching the retirement age established by paragraph 1 of Article 207 of this Code;

disability of the first or second category;

the presence of a disease in which a temporary disability period of more than two months can be established;

2) low-income families, in which there are no able-bodied persons or the only able-bodied member takes care of a child under the age of three, a child with a disability, a person with a disability of the first or second category, the elderly, who needs nursing care and assistance.

Article 122. Conditional monetary assistance

1. Conditional monetary assistance is provided to single and (or) low-income able-bodied persons living alone, as well as low-income families with an able-bodied member(s), including individuals who are individual entrepreneurs whose activities have been suspended in accordance with subparagraph 1) paragraph 1 of Article 213 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code), subject to his (their) participation in measures to promote employment and (or), if necessary, social adaptation, with the exception of the persons (families) specified in paragraph 4 of this article.

2. Conclusion of a social contract is a prerequisite for the appointment of the conditional monetary assistance.

A social contract with the recipients of the conditional monetary assistance is concluded for the period of appointment of the conditional monetary assistance.

The forms of social contract and the individual assistance plan are approved by the authorized state body.

3. A social contract with the recipients of conditional monetary assistance is terminated if a low-income person (family) fails to fully fulfill the terms of the social contract and individual plan activities, including participation in employment promotion and employment measures, as well as the submission of false information and (or) false documents that entailed illegal appointment and (or) payment of conditional monetary assistance.

Termination of a social contract is the basis for termination of payment of conditional monetary assistance to a person (family).

4. Participation in employment promotion measures is not a prerequisite for payment of conditional monetary assistance to:

1) persons with disabilities of the first and second category;

2) pupils, students, trainees, cadets and undergraduates of full-time education;

3) persons with diseases in which a period of temporary disability of more than two months may be established;

4) one of the parents caring for a child under the age of three, persons caring for a child with a disability, persons with disabilities of the first and second category, the elderly over eighty years old who need nursing care and assistance.

Only one able-bodied family member can be considered as a person caring for a child under the age of three, a child with a disability, persons with disabilities of the first and second category, the elderly over eighty years old who need nursing care and assistance;

5) persons who have a permanent job.

Footnote. Article 122 as amended by Article 263 of this Code (effective from 01.01.2024).

Article 123. Procedure for appointment and payment of targeted social assistance

1. The applicant quarterly confirms the right to receive targeted social assistance in accordance with this chapter in the absence of income information in the Digital Family Card.

2. The applicant is responsible for the accuracy of the information provided in accordance with the laws of the Republic of Kazakhstan.

3. Unconditional or conditional monetary assistance is assigned to each family member who has the right to receive it for the current quarter from the month of application and is paid monthly.

When assigning targeted social assistance in a proactive format, the day of applying for assistance is the day of obtaining the applicant's consent to conduct a survey of the financial situation of the person (family) by the precinct commission.

4. Social work consultants and assistants help the recipients of targeted social assistance in implementing an individual plan and fulfilling their obligations under a social contract.

5. The appointment of targeted social assistance is carried out by the authorized body for appointment of targeted social assistance within the amounts provided for by the relevant budget for provision of targeted social assistance.

6. Local executive bodies of a district in a town, a town of district significance, a settlement, a village, a rural district shall identify low-income persons in accordance with Article 35 of the Law of the Republic of Kazakhstan "On local public administration and self-government in the Republic of Kazakhstan".

7. The applicant and the recipient have the right to appeal against actions (inaction) of the akim of the settlement, village, rural district and decision of the authorized body for appointment of targeted social assistance and its officials to a higher authority, court in accordance with the procedure established by the laws of the Republic of Kazakhstan.

Article 124. Precinct commissions

1. Precinct commissions assist local executive bodies and akims of a settlement, village, rural district in providing targeted social assistance to the population.

Precinct commissions prepare conclusions on the financial situation of persons (families) who have applied for targeted social assistance.

2. Precinct commissions may consist of representatives of local government bodies, public associations, associations of property owners, simple partnerships of apartment buildings (simple partnerships), the population, organizations and authorized bodies of education, health, social protection of the population, law enforcement officials.

3. Precinct commissions carry out their activities in accordance with the regulations on precinct commissions approved by local executive bodies of regions, cities of republican significance, the capital in coordination with local representative bodies.

A standard regulation on precinct commissions, as well as criteria for determining the need for targeted social assistance based on the results of a survey of the applicant's financial situation, are developed and approved by the authorized state body.

Article 125. Criteria for concluding that there is no need to provide targeted social assistance

1. The basis for the precinct commission's conclusion that there is no need to provide targeted social assistance to the applicant and (or) persons meeting the requirements of paragraph 1 of Article 120 of this Code is one of the following criteria:

1) the presence of more than one dwelling belonging to him (them) on the basis of the right of ownership, including the dwelling that belonged to him (them) on the basis of the right of ownership, suitable for living, which was alienated during the last five years prior to the moment of applying for targeted social assistance, except for the case when the total usable area of all dwellings does not exceed eighteen square meters per family member, as well as dwellings in disrepair, which is confirmed by the relevant act;

2) the presence in his (their) ownership, possession and (or) use of separate premises used for profit;

3) the presence in his (their) ownership of a land plot intended for individual housing construction, provided that he (they) owns (own) a dwelling, except in the case of gratuitous provision of a land plot to private ownership by a local executive body;

4) the presence in his (their) ownership of more than one unit of a passenger car in technically sound condition, with the exception of large families and families that include children with disabilities, persons with disabilities of the first and second category;

5) the presence in his (their) ownership and (or) in temporary possession, use of agricultural machinery and (or) a bus, and (or) a minibus, and (or) a truck, and (or) a specialized and (or) a special car used for transportation of passengers, baggage, cargo, or sea and (or) inland water transport, and (or) air transport, which are in technically sound condition.

The local executive body, in coordination with the local representative body, may establish additional grounds for issuing a conclusion on the need or lack of need to provide targeted social assistance, taking into account the characteristics of the region and (or) the financial situation of the person (family).

2. Precinct commissions have the right to request from the relevant authorities the information necessary for conducting surveys.

Footnote. Article 125 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Article 126. Determination of the amount of targeted social assistance

1. The amount of targeted social assistance per person (family) is calculated by the authorized body to appoint the targeted social assistance in the form of the difference between the average per capita income and the poverty line established in regions, cities of republican significance, the capital, for each family member.

2. An additional payment for children in accordance with this Code is made for the period of appointment of targeted social assistance in the amount of 1.5 monthly calculation index established for the corresponding financial year by the law on the republican budget for each child aged one to six years inclusive.

3. The recipient of targeted social assistance within ten working days from the date of occurrence of circumstances that may serve as a basis for changing the amount of targeted social assistance or the right to receive it, is obliged to inform the career center, and in rural areas – the akim of the village, settlement, rural district.

4. The average per capita income for the quarter preceding the appeal and the amount of targeted social assistance assigned are recalculated in the following cases:

changes in the composition of the family – from the date of the change in the composition of the family;

revelation of facts or information not taken into account when determining the total family income, except for the submission by the applicant of false information and (or) unreliable documents in order to receive targeted social assistance – from the month of the application.

Excessively paid and (or) unlawfully received amounts of targeted social assistance are subject to refund on a voluntary basis, and in case of refusal – in court.

Upon further receipt of targeted social assistance, the overpaid and (or) illegally received amounts are withheld from subsequent payments.

5. Forms of reporting documentation in the field of targeted social assistance are developed and approved by the authorized state body.

Article 127. Calculation of per capita income

1. Determination of the total income of a person (family) applying for targeted social assistance is made on the basis of an application submitted when applying for targeted social assistance and (or) information obtained on the basis of data from a Digital Family Card and (or) organizations.

Local executive bodies of the district (town of regional significance), taking into account the peculiarities of the region, have the right to determine livestock, poultry and land (land share) as not generating income.

The rules for calculating the total income of a person (family) applying for targeted social assistance are developed and approved by the authorized state body.

2. The average per capita income is calculated by dividing the total income received in the quarter preceding the quarter of applying for targeted social assistance by the number of family members and by three months.

Article 128. Refusal to assign targeted social assistance

The grounds for refusal to assign targeted social assistance are:

1) exceeding the average per capita family income of the poverty line established in the regions, cities of republican significance, the capital;

2) refusal of the applicant to conduct a precinct commission examination of the financial situation;

3) the conclusion of the precinct commission on the lack of need, prepared according to the results of the survey of the financial situation of the person (family);

4) refusal of an able–bodied family member, with the exception of the persons specified in paragraph 4 of Article 122 of this Code, to participate in employment promotion measures - within six months from the date of refusal;

5) termination of a previously concluded social contract and (or) non–fulfillment of obligations stipulated by the social contract due to the recipient's fault - within six months preceding the repeated application for the appointment of targeted social assistance;

6) submission of deliberately false information and (or) unreliable documents for appointment of targeted social assistance – within six months from the date of their submission.

Article 129. Termination of payment of targeted social assistance

The grounds for termination of payment of targeted social assistance are:

1) death of the applicant for the targeted social assistance;

2) departure of the applicant for the targeted social assistance for permanent residence to another city of republican or regional significance, district or outside the Republic of Kazakhstan;

3) termination of the social contract due to non-fulfillment in full of the terms of the social contract and the measures of the individual plan, including participation in measures to promote employment;

4) submission of false information and (or) false documents, which entailed the illegal appointment and (or) payment of targeted social assistance.

Article 130. Monitoring the correctness of appointment and payment of targeted social assistance

Monitoring of the correctness of the appointment and payment of targeted social assistance is carried out by the authorized state body, as well as by local executive bodies within the framework of monitoring the execution of the relevant budget.

Methodological management on appointment and payment of targeted social assistance is made by the authorized state body.

Chapter 12. SPECIAL SOCIAL SERVICES Paragraph 1. The system of providing special social services

Article 131. The right to receive special social services

Persons (families) recognized as those who need special social services have the right to receive special social services in the manner and under the conditions provided for by this Code.

Article 132. Types of special social services

1. Special social services include a guaranteed volume of special social services and an over-guaranteed volume of special social services.

2. The guaranteed volume of special social services is a single list of special social services approved by the authorized state body, and is provided at the expense of budgetary funds to persons (families) recognized as those who need special social services.

3. The over-guaranteed volume of special social services is provided at the expense of the recipient of special social services in accordance with the list and procedure approved by the local representative bodies of regions (cities of republican significance and the capital), except for the case provided for in paragraph 3 of Article 133 of this Code.

4. Special social services must comply with the standards for provision of special social services approved by the relevant authorized bodies in the field of education, health, social protection and other relevant central executive bodies.

5. The procedure for providing special social services to minors who are in an educational organization with a special regime of detention is approved by the Government of the Republic of Kazakhstan.

Article 133. Grounds on which a person (family) is recognized as needing special social services

1. A person (family) is recognized as needing special social services on the following grounds:

1) orphanhood;

2) lack of parental care;

3) neglect of minors, including deviant behavior;

4) the presence of minors in special educational organizations, educational organizations with a special regime of detention;

5) limiting the possibilities of early psychophysical development of children from birth to three years;

6) disability and (or) persistent disorders of body functions caused by physical and (or) mental capabilities;

7) restriction of vital activity due to socially significant diseases and diseases that pose a danger to others;

8) inability to self-care due to old age;

9) ill-treatment that led to social maladaptation and social deprivation;

10) homelessness (persons without a fixed place of residence);

11) release from places of deprivation of liberty;

12) being registered with the probation service.

2. The criteria for assessing the presence of ill-treatment that led to social maladaptation and social deprivation are determined by the Ministry of Internal Affairs of the Republic of Kazakhstan jointly with the authorized state body and authorized bodies in the field of health and education.

Forms of ill-treatment that led to social maladaptation and social deprivation are actions related to domestic violence, human trafficking, including minors, other types of exploitation, as well as kidnapping, regardless of whether criminal proceedings have been initiated regarding the actions committed.

3. The provision of special social services to a person (family) who is not related to those in need of special social services on the grounds specified in paragraph 1 of this article, as well as to a person who has committed an administrative or criminal offence with the use of violence, for the period of special requirements established by the court, shall be carried out at the expense of the recipient of services in the manner determined by the authorized state body.

Footnote. Article 133 as amended by the Law of the Republic of Kazakhstan dated 15.04.2024 № 72-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 134. Rights and obligations of a person (family) recognized as needing special social services

1. A person (family) recognized as needing special social services has the right to:

1) apply for provision of special social services;

2) receive information about their rights, obligations and conditions for provision of special social services;

3) take part in assessment and determination of the need for special social services;

4) select entities providing guaranteed and over-guaranteed volumes of special social services, with the exception of minors who are in educational organizations with a special regime of detention;

5) receive or refuse to receive special social services;

6) appeal the actions (inaction) of officials, as well as entities providing special social services, to a higher authority, a court in accordance with the procedure established by the laws of the Republic of Kazakhstan;

7) the confidentiality of personal information that has become known to officials or entities providing special social services.

2. A person (family) recognized as needing special social services is obliged to:

1) provide complete and reliable information to determine the need and make a decision on provision of special social services;

2) not to interfere with the process of assessing and determining the need for special social services;

3) take care and bear joint responsibility for preservation and strengthening of their health;

4) promptly notify entities providing special social services of changes in circumstances affecting their provision;

5) follow the recommendations of specialists of organizations providing special social services;

6) respect the honor and dignity of social workers;

7) comply with the legislation of the Republic of Kazakhstan in the field of special social services.

Article 135. Rights and obligations of entities providing special social services

1. Entities providing special social services have the right to:

Note!
Subparagraph 1) from 01.01.2025 is valid in the wording provided for in Article 263 of this Code.

1) participate in competitions for provision of special social services, services for assessing and determining the need for special social services provided at the expense of budgetary funds, in accordance with the legislation of the Republic of Kazakhstan on public procurement and on the state social order, the state order for implementation of strategic partnership, grants and awards for non-governmental organizations in the Republic of Kazakhstan;

2) provide an over-guaranteed volume of special social services;

3) assess and determine the need for special social services;

4) request and receive the necessary information from local executive bodies to assess and determine the volume and types of special social services, except in cases provided for by the legislation of the Republic of Kazakhstan.

2. Entities providing special social services are obliged to:

1) comply with the standards for provision of special social services;

2) create conditions necessary for provision of special social services;

3) respect the dignity of recipients of special social services and their family members;

4) treat humanely and not to allow discriminatory actions towards recipients of special social services and members of their families;

5) ensure confidentiality in the provision of special social services, except in cases specified by the legislation of the Republic of Kazakhstan;

6) provide training and advanced training of social workers.

3. The procedure for activities of organizations providing special social services in the field of social protection shall be approved by the authorized state body.

Note!
Article 136 from 01.01.2025 is valid in the wording provided for in Article 263 of this Code.

Article 136. Register of organizations providing special social services

1. The register of organizations providing special social services is an electronic list of organizations that have concluded a contract for provision of special social services with local executive bodies.

2. The register of organizations providing special social services is formed electronically on the social services portal in accordance with the procedure determined by the authorized state body.

3. The information contained in the register of organizations providing special social services is publicly available with the consent of organizations providing special social services.

Paragraph 2. Prevention of the need for special social services

Article 137. Prevention of the need for special social services

Prevention of the need for special social services is aimed at identifying and preventing the grounds on which a person (family) is recognized as needing special social services.

Article 138. Interdepartmental cooperation on prevention of the need for special social services

Measures to prevent the occurrence of the need for special social services are carried out by local executive bodies within the established competencies through:

1) identification of the grounds on which a person (family) may be recognized as potentially in need of special social services;

2) examination of the living conditions of a person (family), determination of the causes affecting the deterioration of these conditions;

3) drawing up an individual plan of measures to prevent the occurrence of the need for special social services;

4) analysis of the results of prevention of occurrence of the need for special social services;

Note!
Subparagraph 5) is put into effect from 01.01.2025 in accordance with Article 263 of this Code.

5) monitoring and forecasting the social well-being of the family (person) based on the data of the Digital Family Card.

Article 138-1. Early identification of individuals (families) in difficult life situations

The authorized state body coordinates a comprehensive set of organizational and practical measures involving stakeholders for the early identification and organization of support for individuals (families) in difficult life situations, including through an integrated model, with the participation of education, healthcare, and internal affairs authorities.

Footnote. Paragraph 2 of Chapter 12 has been supplemented by Article 138-1 in accordance with the Law of the Republic of Kazakhstan dated 15.04.2024 № 72-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Paragraph 3. Organization and provision of special social services

Article 139. Applying for provision of special social services

Note!
Paragraph 1 from 01.01.2025 is valid in the wording provided for in Article 263 of this Code.

1. A person (family) in need of special social services applies for provision of special social services at the place of residence by submitting an application.

2. To a person (family) in need of special social services due to homelessness (a person without a fixed place of residence), ill-treatment that led to social maladaptation and social deprivation, special social services are provided regardless of the place of residence.

3. In the interests of a person (family) in need of special social services, an application for provision of special social services with an indication of the reason why the person (family) does not apply independently may be submitted by:

1) one of the adult family members;

2) guardian (trustee);

3) akim of the settlement, village, rural district;

4) a person by proxy in accordance with the civil legislation of the Republic of Kazakhstan;

5) a subject providing special social services to a person (family) in need of special social services due to:

ill-treatment that led to social maladaptation and social deprivation;

homelessness (to a person without a fixed place of residence);

6) an organization that carried out measures to prevent the occurrence of the need for special social services.

Article 140. Assessment and determination of the need for special social services

1. The special social services are provided on the basis of an assessment and determination of the need for special social services of a person (family) in need of special social services, determined by a social worker to assess and determine the need for special social services.

2. The criteria for assessing and determining the need for special social services are:

1) restriction of vital activity;

2) social maladaptation;

3) social deprivation;

4) disadvantaged social environment.

Article 141. Provision of special social services

1. The guaranteed volume of special social services at the expense of budgetary funds are provided on the basis of a decision of local executive bodies of districts, cities of regional, republican significance, the capital, with the exception of persons in need of special social services due to ill-treatment that led to social maladaptation and social deprivation associated with human trafficking and homelessness.

Special social services at the expense of budgetary funds are provided to persons (families) in need of special social services on the grounds specified in:

1) subparagraph 6) of paragraph 1 of Article 133 of this Code, in accordance with an individual program through the social services portal;

2) subparagraph 9) of paragraph 1 of Article 133 of this Code, in accordance with the criteria for assessing the presence of ill-treatment that led to social maladaptation and social deprivation;

3) sub-paragraphs 10), 11) and 12) of paragraph 1 of Article 133 of this Code, on the basis of an application;

4) sub-paragraphs 1), 2), 3), 4), 5), 7) and 8) of paragraph 1 of Article 133 of this Code, by decision of local executive bodies.

2. The special social services at the expense of the recipient of special social services are provided in accordance with the contract concluded by the person (family) in need of special social services and entities providing special social services.

3. Persons (families) in need of special social services on the grounds specified in subparagraphs 6) and 8) of paragraph 1 of Article 133 of this Code, select the subjects from among the organizations included in the register providing special social services through the social services portal.

4. The grounds for refusal to provide special social services are:

1) non-compliance with the grounds specified in Article 133 of this Code;

2) unreliability of the submitted information and documents;

3) the presence of medical contraindications to the provision of special social services.

Article 142. Financing of entities providing special social services

1. Financing of entities providing special social services is carried out at the expense of:

1) budget funds in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

2) funds received for provision of an over-guaranteed volume of special social services;

3) other sources that do not contradict the legislation of the Republic of Kazakhstan.

Note!
Paragraph 2 is put into effect from 01.01.2025 in accordance with Article 263 of this Code.

2. Financing of entities providing special social services in the field of social protection at the expense of budgetary funds established by the legislation of the Republic of Kazakhstan is implemented in accordance with the rules and methodology for formation of tariffs for special social services approved by the authorized state body.

Tariffs for provision of special social services are approved by local executive bodies.

The procedure for payment of special social services is approved by the authorized state body.

Paragraph 4. National preventive mechanism

Article 143. National preventive mechanism

1. The national preventive mechanism operates in the form of a system for prevention of torture and other cruel, inhuman or degrading treatment or punishment, functioning through the activities of the participants of the national preventive mechanism.

2. Within the framework of their activities, participants of the national preventive mechanism visit entities providing special social services and other organizations determined by the laws of the Republic of Kazakhstan for visits by these participants (hereinafter referred to as preventive visits).

3. The participants of the national preventive mechanism are the Commissioner for Human Rights in the Republic of Kazakhstan, as well as members of public monitoring commissions and public associations engaged in activities to protect the rights and legitimate interests of citizens, lawyers, social workers, doctors selected by the Coordinating council.

4. The Commissioner for Human Rights in the Republic of Kazakhstan coordinates the activities of the participants of the national preventive mechanism, takes measures in accordance with the legislation of the Republic of Kazakhstan to ensure the necessary potential and professional knowledge of the participants of the national preventive mechanism.

5. Reimbursement of expenses of participants of the national preventive mechanism for preventive visits is carried out from budgetary funds in the manner determined by the Government of the Republic of Kazakhstan.

Article 144. Coordinating council

1. In order to ensure effective coordination of the activities of the national preventive mechanism, a Coordinating council shall be established under the Commissioner for Human Rights in the Republic of Kazakhstan.

The members of the Coordinating council, with the exception of the Commissioner for Human Rights in the Republic of Kazakhstan, are elected by a commission created by the Commissioner for Human Rights from among the citizens of the Republic of Kazakhstan.

2. The Commissioner for Human Rights in the Republic of Kazakhstan approves:

1) regulations on the Coordinating council under the Commissioner for Human Rights in the Republic of Kazakhstan;

2) the procedure for selecting participants of the national preventive mechanism;

3) the procedure for forming groups of participants of the national preventive mechanism for preventive visits;

4) methodological recommendations for preventive visits;

5) the procedure for preparing an annual consolidated report on the results of preventive visits.

3. The Coordinating council interacts with the Subcommittee on prevention of torture and other cruel, inhuman or degrading treatment or punishment of the United Nations Committee against torture.

Article 145. Requirements for participants of the national preventive mechanism

1. The participants of the national preventive mechanism may not be persons:

1) having a criminal record that has not been expunged or has not been removed in accordance with the procedure established by law;

2) suspected or accused of committing criminal offenses;

3) recognized by the court as incompetent or with limited legal capacity;

4) judges, lawyers, civil servants and military personnel, as well as employees of law enforcement and special state bodies;

5) registered with a psychiatrist and (or) a narcologist.

2. The participants of the national preventive mechanism may also not be persons released from criminal liability on non-rehabilitating grounds for committing an intentional crime; dismissed from state or military service, from law enforcement and special state bodies, courts or excluded from the bar association for negative reasons; deprived of a license to practice law.

Article 146. Rights of a participant of the national preventive mechanism

1. A participant of the national preventive mechanism has the right to:

1) receive information on the number of persons held in organizations subject to preventive visits, the number of such organizations and their location;

2) have access to information concerning the treatment of persons held in organizations subject to preventive visits, as well as the conditions of their detention;

3) carry out preventive visits in accordance with the established procedure as part of the formed groups;

4) conduct interviews with persons held in organizations subject to preventive visits and (or) their legal representatives without witnesses in person or, if necessary, through an interpreter, as well as with any other person who, in the opinion of a participant of the national preventive mechanism, can provide relevant information;

5) freely choose and visit organizations subject to preventive visits;

6) receive reports and complaints about the use of torture and other cruel, inhuman or degrading treatment or punishment.

2. The participant of the national preventive mechanism is independent in carrying out its activities.

Article 147. Responsibilities of the participants of the national preventive mechanism

1. When exercising their powers, the participants of the national preventive mechanism are obliged to comply with the legislation of the Republic of Kazakhstan.

2. The interference of the participants of the national preventive mechanism in the activities of organizations subject to preventive visits is not allowed.

3. If there are circumstances that raise doubts about the impartiality of a participant of the national preventive mechanism, which is part of the preventive visit group, he is obliged to refuse to participate in the preventive visit.

4. Participants of the national preventive mechanism are obliged to register the received reports and complaints about the use of torture and other cruel, inhuman or degrading treatment or punishment in the manner determined by the Commissioner for Human Rights in the Republic of Kazakhstan.

The received reports and complaints are submitted to the Commissioner for Human Rights in the Republic of Kazakhstan for consideration in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan.

Information about received and submitted reports and complaints is included in the report on the results of preventive visits.

5. Participants of the national preventive mechanism who have violated the provisions of this Code shall bear responsibility established by the laws of the Republic of Kazakhstan.

Article 148. Termination of powers of a participant of the national preventive mechanism

The powers of a participant of the national preventive mechanism are terminated in case of:

1) violation of the provisions of this Code;

2) a written statement on resignation of their powers;

3) his death or entry into force of a court decision declaring him dead;

4) departure for permanent residence outside the Republic of Kazakhstan;

5) loss of citizenship of the Republic of Kazakhstan;

6) entry into force of the court's conviction;

7) the occurrence of other cases provided for by the laws of the Republic of Kazakhstan.

Article 149. Types and frequency of preventive visits

1. Preventive visits of participants of the national preventive mechanism are divided into:

1) periodic preventive visits conducted on a regular basis at least once every four years;

2) interim preventive visits conducted in the period between periodic preventive visits in order to monitor the implementation of recommendations based on the results of the previous periodic preventive visit, as well as to prevent harassment of persons with whom the participants of the national preventive mechanism conducted interviews, by the administrations of organizations subject to preventive visits;

3) special preventive visits conducted on the basis of received reports on the use of torture and other cruel, inhuman or degrading treatment or punishment.

2. The Coordinating council determines the dates and the list of organizations subject to preventive visits within the allocated budget funds.

Article 150. The procedure for preventive visits

1. Preventive visits are conducted by groups formed by the Coordinating council from among the participants of the national preventive mechanism, in accordance with the rules approved by the Government of the Republic of Kazakhstan in coordination with the Commissioner for Human Rights in the Republic of Kazakhstan.

2. When forming groups for preventive visits, none of the participants of the national preventive mechanism may be subjected to any discrimination based on origin, social, official and property status, gender, race, nationality, language, attitude to religion, beliefs, place of residence or any other circumstances.

3. Ensuring the safety of participants of the national preventive mechanism is entrusted to the administration of organizations subject to preventive visits. In case of illegal actions of participants of the national preventive mechanism, the head of the administration of organizations subject to preventive visits informs the Commissioner for Human Rights in the Republic of Kazakhstan in writing.

4. Based on the results of each preventive visit, a written report is drawn up on behalf of the group in the form approved by the Coordinating council, which is signed by all members of the group that carried out the preventive visit. A member of the group who has a dissenting opinion forms it in writing and attaches it to the report.

Article 151. Annual consolidated report of the participants of the national preventive mechanism

1. The Coordinating council prepares an annual consolidated report of the participants of the national preventive mechanism, taking into account their reports on the results of preventive visits.

2. The annual consolidated report of the participants of the national preventive mechanism also includes:

recommendations to the authorized state bodies on improving the conditions of treatment of persons held in organizations subject to preventive visits and prevention of torture and other cruel, inhuman or degrading treatment or punishment;

recommendations for improving the legislation of the Republic of Kazakhstan.

The annual consolidated report of the participants of the national preventive mechanism is accompanied by a financial report on preventive visits for the past year.

3. The annual consolidated report of the participants of the national preventive mechanism is sent for consideration to the authorized state bodies and posted on the Internet resource of the Commissioner for Human Rights in the Republic of Kazakhstan no later than one month from the date of its approval by the Coordinating council.

Article 152. Confidentiality

1. Participants of the national preventive mechanism shall not have the right to disclose information about the private life of a person that became known to them during preventive visits without the consent of this person.

2. Disclosure by the participants of the national preventive mechanism of information about the private life of a person that became known to them during preventive visits, without the consent of this person, entails liability established by the laws of the Republic of Kazakhstan.

Article 153. Interaction of authorized state bodies with participants of the national preventive mechanism

1. State bodies and their officials shall assist the participants of the national preventive mechanism in carrying out their lawful activities.

No state body or official has the right to restrict the rights and freedoms of citizens for informing the participants of the national preventive mechanism about the facts of the use of torture and other cruel, inhuman or degrading treatment or punishment.

Officials who obstruct the legitimate activities of the participants of the national preventive mechanism shall bear responsibility established by the laws of the Republic of Kazakhstan.

2. Within three months from the date of receipt of the annual consolidated report of the participants of the national preventive mechanism, the authorized state bodies shall inform the Commissioner for Human Rights in the Republic of Kazakhstan in writing about the measures taken based on the results of consideration of the received report.

3. On the basis of reports of participants of the national preventive mechanism on the results of preventive visits, the Commissioner for Human Rights in the Republic of Kazakhstan, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, has the right to apply to the authorized state bodies or officials with a petition (application) to initiate proceedings or proceedings on cases of an administrative offense or a criminal case against an official who violated human and civil rights and freedoms.

Chapter 13. STATE SUPPORT FOR PERSONS WITH DISABILITIES Paragraph 1. General provisions

Article 154. Rights and obligations of persons with disabilities

1. Persons with disabilities in the Republic of Kazakhstan have full socio-economic and personal rights and freedoms enshrined in the Constitution of the Republic of Kazakhstan, other legislative acts of the Republic of Kazakhstan, including the rights to:

1) social protection, including habilitation, rehabilitation, integration into society;

2) provision of conditions for obtaining preschool education and training, education;

3) guaranteed volume of free medical care and medical assistance in the system of compulsory social health insurance in the manner determined by the legislation of the Republic of Kazakhstan;

4) guaranteed volume of special social services;

5) vocational training and retraining, rehabilitation and employment;

6) access to infrastructure facilities, informatization, transport, information, entertainment cultural events, sports competitions and public services;

7) exercise their right to elect and be elected;

8) housing in accordance with the housing legislation of the Republic of Kazakhstan;

9) priority services in government and other organizations, including healthcare, culture, communications, transport, and services.

2. Persons with disabilities must:

1) provide complete and reliable information, including on the state of their health, in accordance with the legislation of the Republic of Kazakhstan;

2) undergo preventive medical examinations, screening studies in accordance with the procedure determined by the legislation of the Republic of Kazakhstan in the field of healthcare;

3) carry out the recommended activities of the individual program;

4) take part in socialization and integration into society.

Article 155. Medical and social examination

1. The disability, the category of disability of a person is established by full-time or correspondence medical and social examination by an authorized state body.

2. Referral for medical and social examination by the medical advisory commission is carried out in accordance with the procedure determined by the authorized body in the field of healthcare.

3. Medical and social examination is carried out on the basis of a comprehensive assessment of the state of the body based on the analysis of clinical, functional, social, professional and psychological data of the examined person using classifications and criteria in the manner determined by the authorized state body.

4. The applicant does not receive a medical and social examination:

when submitting expired documents;

when submitting an incomplete set of documents;

when applying to the department of medical and social examination for an in-person examination not at the place of permanent registration.

5. According to the results of the medical and social examination, disability and (or) the category of disability are not established in the absence of persistent dysfunction of body functions that lead to limitation of one of the categories of vital activity.

6. When establishing a person's disability and (or) determining the category of disability, the causes, timing, need for social protection measures are determined, as well as the social and professional parts of the individual program are developed.

7. Depending on the degree of impairment of body functions, limitations of vital activity, rehabilitation prognosis and potential, the following categories are established:

1) to a person when establishing disability:

up to the age of seven – the category of "a child with disability" for 6 months, 1 year, 2 years, 5 years or until the age of seven;

from the age of seven to the age of eighteen – categories "a child with disability of the first category", "a child with disability of the second category", "a child with disability of the third category" for 6 months, 1 year, 2 years, 5 years or until the age of eighteen;

over the age of eighteen – disability groups "first disability category", "second disability category", "third disability category" for 6 months, 1 year, 2 years, 5 years or without a period of re-examination;

2) a participant of the compulsory social insurance system, in the event of a social risk entailing loss of working capacity, – the degree of loss of general working capacity from 30 to 100 percent inclusive - for 6 months, 1 year, 2 years, 5 years, until the age of eighteen, until the participant of the compulsory social insurance system reaches the age specified in paragraph 1 of Article 207 of this Code.

In the case of establishing the degree of loss of general working capacity to a person with a disability with a regular period of re-examination, the degree of loss of general working capacity is established before the end of the disability period for this social risk;

3) to an employee who has received an occupational injury and (or) an occupational disease related to the performance of his labor (official) duties, the degree of loss of professional ability to work from 5 to 100 percent inclusive - for 6 months, 1 year, 2 years, 5 years or without a period of re–examination.

In the case of establishing the degree of loss of professional ability to work for a person with a disability with a regular period of re-examination, the degree of loss of professional ability to work is established before the end of the period of disability due to an occupational injury and (or) occupational disease.

8. The following causes of disability and (or) the category of disability are determined:

1) general disease;

2) labor injury;

3) occupational disease;

4) disability since childhood;

5) disability of children under seven years of age;

6) disability of children from seven to eighteen years of age;

7) injuries, contusions, traumas, diseases received during the performance of official duties, during military service, during the elimination of the consequences of accidents at civilian or military nuclear facilities or as a result of emergency situations at nuclear facilities, as a result of an accident not related to the performance of military service (official duties), or diseases, not related to the performance of military and official duty, subject to the establishment of a causal relationship by the authorized body of the relevant field of activity;

8) disability due to environmental emergencies, including due to radiation exposure during nuclear explosions and tests and (or) their consequences, provided that a causal relationship is established by the authorized body of the relevant field of activity.

The reasons for disability specified in subparagraphs 7) and 8) of this paragraph are made in strict accordance with the wording of the authorized body that established the causal relationship.

9. To the employees who have received an occupational injury and (or) an occupational disease associated with the performance of their labor (official) duties, the following reasons for the degree of loss of professional ability to work are established:

1) labor injury;

2) occupational disease.

10. Persons with disabilities and (or) with the loss of ability to work are re-examined in compliance with the established terms of disability and the degree of the loss of ability to work.

11. In case of disagreement with the results of the conducted medical and social examination, the person and (or) the legal representative apply to the authorized state body.

Consideration of appeals against decisions of the departments of medical and social examination and control over medical and social examination are carried out by the department of methodology and control of medical and social examination in accordance with the procedure established by the laws of the Republic of Kazakhstan.

12. The department of methodology and control of medical and social examination, upon detection of the fact of submission of false documents for medical and social examination and (or) unjustified issuance of an expert opinion, draws up a protocol on the basis of which payments and benefits related to the establishment of disability and (or) the degree of the loss of ability to work are suspended until the re-examination of the control and issuance of an expert opinion.

13. During the state of emergency, persons whose re-examination period occurred no more than a month before the introduction of the state of emergency and during the state of emergency and who did not undergo re-examination during the specified period, the terms of disability, the degree of the loss of ability to work and the individual program are automatically extended for the period of the state of emergency.

The month of the end of the state of emergency is included in full.

Article 156 is put into effect from 01.01.2025 in accordance with Article 263 of this Code.

Article 156. Features of the correspondence proactive examination

1. When establishing disability and the degree of the loss of ability to work in a proactive correspondence format, the authorized state body shall involve independent experts of medical and social examination to conduct a medical and social examination on the basis of a contract for provision of expert services.

2. The procedure for maintaining the register of independent experts of medical and social examination, as well as the grounds for inclusion in the register and exclusion from it, shall be determined by the authorized state body.

3. The procedure and criteria for evaluating the results of the work of independent experts of medical and social examination are determined by the authorized state body.

4. The procedure for paying for the services of independent experts of medical and social examination and tariffs for the services of independent experts of medical and social examination are approved by the authorized state body.

5. The correspondence proactive examination is carried out according to the list of nosological forms determined by the authorized state body together with the authorized body in the field of healthcare.

Article 157. Individual program

1. An individual program is developed on the basis of an assessment of the individual needs of a person with a disability for the period of disability establishment and defines a set of measures including medical, social, professional measures aimed at the formation, development, restoration and (or) compensation of impaired and (or) lost body functions, in accordance with the procedure determined by the authorized state body.

2. The individual program also includes the names of technical auxiliary (compensatory) means, special means of transportation and services that a person with a disability needs, in accordance with the classifier of technical auxiliary (compensatory) means, special means of transportation and services provided to persons with disabilities, in accordance with the procedure determined by the authorized state body.

3. A person with a disability is provided with individual program activities free of charge within the guaranteed amount for reimbursement of the cost of goods, services and the guaranteed amount of special social services and (or) on a reimbursable basis, the payment of which involves a person with a disability or an employer, through whose fault an occupational injury or occupational disease is received.

Paragraph 2. Habilitation and rehabilitation of persons with disabilities

Article 158. Specialized organizations of persons with disabilities

1. Specialized organizations of persons with disabilities – public associations of persons with disabilities, as well as organizations in which one hundred percent of the participation shares belong to public associations of persons with disabilities, provided that such associations and organizations meet the following conditions:

the average annual number of persons with disabilities is at least 51 percent of the total number of employees;

the annual wage costs of persons with disabilities amount to at least 35 percent of the total wage costs.

2. Central and local executive bodies interact with public associations of persons with disabilities and their authorized representatives when:

1) preparing and making decisions affecting the interests of persons with disabilities;

2) organizing sports events jointly with the authorized body in the field of physical culture and sports or local executive bodies of regions, cities of republican significance, the capital, districts, towns of regional significance;

3) organizing educational and cultural events jointly with the authorized territorial cultural bodies.

3. The public associations of persons with disabilities, as well as their organizations, receive the right of ownership of land plots built up with buildings (structures, facilities) owned by them, from state ownership to private ownership free of charge in cases provided for by the laws of the Republic of Kazakhstan.

In case of termination of the activities of public associations of persons with disabilities or alienation of real estate from the property of public associations of persons with disabilities, their organizations, the land plots owned by them are subject to return to state ownership.

4. Public associations of persons with disabilities have the right to participate in the formation of state policy in the field of social protection of persons with disabilities through:

1) making recommendations to central and local executive bodies to ensure the protection of the rights and legitimate interests of persons with disabilities;

2) participating in evaluation of the effectiveness of the implementation of state policy on ensuring the rights and improving the quality of life of persons with disabilities;

3) making recommendations to the regulatory legal acts of the Republic of Kazakhstan being developed on the issues of social protection of persons with disabilities.

Article 159. Prevention of disability

1. Disability prevention includes a set of medical and non-medical measures aimed at early diagnosis, prevention of the progression of diseases in the early stages and their consequences, control of complications that have already developed, damage to organs and tissues, as well as measures to protect health, improve the ecological environment of human habitation, promote a healthy lifestyle, ensure safe working conditions, prevent occupational injuries, reduction of occupational diseases.

2. Disability prevention is carried out by the relevant state bodies, local executive bodies, organizations and employers in accordance with the legislation of the Republic of Kazakhstan.

Article 160. Medical rehabilitation (habilitation)

1. Medical rehabilitation (habilitation) is carried out by medical specialists in accordance with clinical protocols, standards and rules of medical care.

Medical habilitation is carried out for children with congenital functional limitations until they reach the age of three years.

2. A medical organization develops the medical part of an individual rehabilitation (habilitation) program for persons with disabilities, indicating the volume of medical services, types and terms of rehabilitation (habilitation), implements it.

3. Persons with disabilities and children with disabilities are provided with sanatorium-resort treatment through the social services portal in accordance with the procedure determined by the authorized state body, except for the cases provided for in Article 169 of this Code.

4. The costs of sanatorium treatment shall be reimbursed to a person with a disability who has received an occupational injury or occupational disease due to the fault of the employer, by the employer in accordance with the legislation of the Republic of Kazakhstan, except for the cases provided for in paragraphs 5 and 6 of this Article.

5. If a court decision on declaring an employer bankrupt enters into legal force against an employer, a person with a disability who has received an occupational injury or occupational disease due to the employer's fault is provided with sanatorium treatment in accordance with paragraph 3 of this article.

6. In case of termination of the activity of an employer – an individual entrepreneur or liquidation of a legal entity, sanatorium treatment for a person with a disability who has received an occupational injury or occupational disease due to the employer's fault is provided in accordance with paragraph 3 of this article.

Article 161. Social habilitation and rehabilitation

1. Social habilitation and rehabilitation of persons with disabilities includes:

1) provision of technical auxiliary (compensatory) and special means of transportation and training in their use;

2) provision of special social services;

3) provision of services of an individual assistant for persons with disabilities of the first category who have difficulty in movement;

4) provision of services of a sign language specialist for a person with hearing disabilities;

5) other types of social habilitation and rehabilitation in accordance with the individual program determined by the authorized state body.

2. Social habilitation and rehabilitation of persons with disabilities are carried out by organizations providing special social services in the field of social protection, health care and education, including psychological, medical and pedagogical consultations, rehabilitation centers, psychological and pedagogical correction offices, as well as other specialized organizations.

Article 162. Provision of prosthetic and orthopedic assistance, technical auxiliary (compensatory) means and special means of transportation to persons with disabilities

1. Persons with disabilities, in accordance with the individual program, are provided with hearing-prosthetic, prosthetic and orthopedic assistance, technical auxiliary (compensatory) means and special means of transportation according to the classifier of technical auxiliary (compensatory) means, special means of transportation and services provided to persons with disabilities.

2. Provision of hearing-prosthetic, prosthetic and orthopedic assistance, technical auxiliary (compensatory) means and special means of transportation, including the terms of their replacement, shall be carried out in accordance with the procedure determined by the authorized state body through the social services portal, except for the cases provided for in Article 169 of this Code.

3. Prosthetic and orthopedic assistance is the provision of medical services for prosthetics, providing persons with disabilities with prosthetic and orthopedic products manufactured according to individual orders, as well as training in their use.

The provider of prosthetic and orthopedic care, depending on the characteristics of the manufactured prosthetic and orthopedic means, determines the need for stationary prosthetics.

Auditory prosthetic assistance is the provision of medical services for prosthetics, services for replacement and adjustment of the speech processor to the cochlear implant, as well as training in their use.

Payment of expenses related to stationary prosthetics and (or) travel for prosthetics is made in accordance with the procedure determined by the authorized state body.

4. Persons with disabilities received from labor injury or occupational disease caused by the employer's fault are provided with prosthetic and orthopedic assistance, technical auxiliary (compensatory) means and special means of transportation according to an individual program at the expense of the employer in accordance with the legislation of the Republic of Kazakhstan.

5. In cases of termination of the activity of an employer – an individual entrepreneur or liquidation of a legal entity, as well as the entry into force of a court decision declaring him bankrupt, prosthetic and orthopedic assistance, technical auxiliary (compensatory) means and special means of transportation are provided to a person with a disability who has received an occupational injury or occupational disease due to the employer's fault, in accordance with paragraph 1 of this article.

6. Technical auxiliary (compensatory) means and special means of transportation are subject to mandatory certification for compliance with the requirements of the certification system in accordance with the legislation of the Republic of Kazakhstan.

Article 163. Provision of individual assistant and sign language specialist to persons with disabilities

1. Persons with disabilities, in accordance with the individual program, are provided with the services of an individual assistant and (or) a sign language specialist in accordance with the procedure determined by the authorized state body.

2. The services of an individual assistant are provided to persons with disabilities of the first category who have difficulty in movement, at the rate of no more than eight hours a day in accordance with the procedure determined by the authorized state body.

The services of an individual assistant for a person with a disability of the first category who has difficulty in movement are not provided when state benefits are assigned and paid to a person caring for him, in accordance with the procedure provided for in Article 187 of this Code.

An individual assistant carries out his activities on the basis of a contract concluded in accordance with the civil legislation of the Republic of Kazakhstan.

An individual assistant cannot be a person:

1) registered in specialized organizations providing medical care in the field of mental health;

2) having contraindications for provision of services for health reasons on the basis of a medical opinion;

3) under the age of eighteen;

4) who failed vocational training as part of active employment measures;

5) who has reached the retirement age established by paragraph 1 of Article 207 of this Code, except in cases when a close relative is an individual assistant for a person with a disability of the first category;

6) having a criminal record that has not been expunged or has not been removed in accordance with the procedure established by law;

7) recognized by the court as disabled or with limited legal capacity.

3. The services of a sign language specialist for persons with hearing disabilities are provided at the rate of no more than sixty hours per year in accordance with the procedure determined by the authorized state body.

4. Persons with disabilities, in accordance with an individual program, select an individual assistant and (or) a sign language specialist through the social services portal.

Payment for the services of an individual assistant and a sign language specialist is made by local executive bodies within the guaranteed amount.

Article 164. Provision of special social services in the field of social protection to persons with disabilities

1. Special social services for persons with disabilities are provided in a hospital, semi-hospital and at home in accordance with the procedure determined by the authorized state body.

2. The special social services to persons with disabilities are rendered by entities providing special social services in accordance with Article 135 of this Code.

Article 165. Professional rehabilitation of persons with disabilities

1. Professional rehabilitation of persons with disabilities includes professional guidance, vocational training (retraining), employment and is implemented in accordance with Chapter 10 of this Code.

2. The employer, at his own expense, in accordance with this Code, provides persons with disabilities received from labor injury and (or) occupational disease through the fault of the employer, with vocational training or retraining, creates special jobs for their employment.

Paragraph 3. Procedure for providing persons with disabilities with goods and services

Article 166. Social services portal

1. The social services portal is an object of informatization, which is a single point of access to goods and services provided by suppliers for persons with disabilities on the terms of reimbursement of their cost by local executive bodies within the guaranteed amount in accordance with this Code.

2. Maintenance and software maintenance of the social services portal are carried out by the Center for development of human resources.

3. Relations between persons with disabilities and suppliers of goods and services related to the purchase of goods and services through the social services portal are regulated by the civil legislation of the Republic of Kazakhstan, the legislation of the Republic of Kazakhstan on consumer rights protection, as well as an agreement concluded on the social services portal, the form of which is approved by the authorized state body.

Article 167. Suppliers of goods and services on the social services portal

1. Suppliers of goods and (or) services on the social services portal are legal entities and individuals engaged in entrepreneurial activity.

2. Registration of suppliers of goods and (or) services or their removal from registration on the social services portal, as well as admission of goods and services to the social services portal, shall be carried out in accordance with the procedure determined by the authorized state body after receiving the conclusion of the commission on the social services portal.

3. The commission on the social services portal (hereinafter referred to as the commission) is created by the decision of local executive bodies of regions, cities of republican significance, the capital and carries out its activities on an ongoing basis in accordance with the standard regulations on the commission on social services portal approved by the authorized state body.

4. Local executive bodies monitor the characteristics of goods and (or) services, provided to persons with disabilities through the social services portal, declared by the supplier for their compliance with the classifier of technical auxiliary (compensatory) means, special means of transportation and services provided to persons with disabilities.

5. The commission considers the appeals of the local executive body, persons with disabilities and suppliers of goods and services registered on the social services portal, and, if violations are detected, sends a notification of the need for elimination. In case of non-elimination within the period specified in the notification, the commission decides to remove the provider from the social services portal.

6. The social services portal registers providers who:

1) have a certificate of conformity or a declaration of conformity for the supplied goods subject to mandatory conformity assessment;

2) have a registration certificate for the supply of technical auxiliary (compensatory) means and special means of transportation related to medical devices subject to state registration and re-registration;

3) submitted documents confirming the compliance of the supplied goods and (or) the provision of services with the requirements of the classifier of technical auxiliary (compensatory) means, special means of transportation and services provided to persons with disabilities;

4) do not have tax arrears and arrears on social payments;

5) are not subject to bankruptcy or liquidation proceedings;

6) are not included in the register of unscrupulous participants in public procurement in accordance with the legislation of the Republic of Kazakhstan on public procurement;

7) are not included in the register of unscrupulous procurement participants and (or) the list of unreliable potential suppliers (suppliers) of the National Welfare Fund, provided for by the legislation of the Republic of Kazakhstan on procurement of certain subjects of the quasi-public sector;

8) submitted documents confirming the origin, characteristics and price for the sale of goods and (or) provision of services;

9) have a license to carry out activities that require obtaining a license in accordance with the Law of the Republic of Kazakhstan "On permits and notifications";

10) have a document confirming their qualifications in providing the services of a sign language specialist.

The requirements of part one of this article do not apply to the services of an individual assistant.

7. A provider is removed from registration on the social services portal in the following cases:

1) submission of an application for de-registration on the social services portal;

2) death or termination of the activity of an individual engaged in entrepreneurial activity, termination of the activity of a legal entity;

3) inclusion in the register of unscrupulous participants in public procurement in accordance with the legislation of the Republic of Kazakhstan on public procurement;

4) inclusion in the register of unscrupulous procurement participants and (or) the list of unreliable potential suppliers (suppliers) of the National Welfare Fund, provided for by the legislation of the Republic of Kazakhstan on procurement of certain subjects of the quasi-public sector;

5) the commission's conclusion on the removal from registration on the social services portal in accordance with paragraph 2 of this article.

De-registration on the social services portal in accordance with sub-paragraphs 1), 3), 4) and 5) of part one of this paragraph does not release the supplier from fulfilling the obligations assumed by him through the social services portal on the date of de-registration.

In the case specified in subparagraph 5) of part one of this paragraph, a person with a disability, no later than fourteen calendar days from the day when he became aware of the non-fulfillment and (or) improper fulfillment of the obligations assumed by the supplier, posts relevant information on the social services portal.

This information is reviewed by the commission within ten working days from the date of placement, which determines the presence or absence of violations on the part of the supplier.

If a supplier is removed from registration on the social services portal on the grounds provided for in sub-paragraphs 3) and 4) of part one of this paragraph, the subsequent registration on the social services portal is possible after the exclusion of information about him from the relevant register and (or) list.

If a supplier is removed from registration on the social services portal on the grounds provided for in subparagraph 5) of part one of this paragraph, the subsequent registration on the social services portal is possible no earlier than one year from the date of removal from registration.

8. The supplier sells goods and (or) services on the social services portal that meet the requirements of the classifier of technical auxiliary (compensatory) means, special means of transportation and services provided to persons with disabilities.

In cases of detection of the fact of sale by suppliers through the social services portal of goods and (or) services of inadequate quality and (or) not corresponding to the declared characteristics, as well as non-fulfillment of the requirements of the contract concluded on the social services portal, their cost is reimbursed at the expense of suppliers.

Article 168. Provision of goods and services to persons with disabilities through the social services portal

1. Persons with disabilities make orders for the purchase of goods and (or) services in accordance with the recommendations in the individual program.

2. An order for the purchase of goods and (or) services by a person with a disability is made within two months from the date of notification of his/her referral of individual program activities to the social services portal.

3. A person with a disability has the right to be reimbursed by local executive bodies for the cost of goods and (or) services, but no more than a guaranteed amount established in accordance with the procedure determined by the authorized state body.

The difference between the guaranteed amount and the actual cost of the purchased goods and (or) services is paid by a person with a disability independently at his own expense.

4. One of the legal representatives accompanying a child with a disability to sanatorium treatment has the right to reimbursement by local executive bodies of the cost of staying in a sanatorium organization in the amount of seventy percent of the guaranteed amount provided as compensation for the cost of sanatorium treatment determined by the authorized state body.

5. The guaranteed amount provided as compensation for the cost of goods and (or) services is paid in the manner and amounts determined by the authorized state body.

Article 169. Provision of goods and services to persons with disabilities under the laws of the Republic of Kazakhstan on public procurement

Persons with disabilities shall be provisioned with goods and services under the legislation of the Republic of Kazakhstan on public procurement in cases of:

1) the lack of providers of goods and services on the social services portal, based on the commission's opinion;

2) ensuring prosthetic and orthopaedic aid, hearing aid with provision of hearing aids, service of replacement and fitting of a speech processor to a cochlear implant, special mobility aids tailor-made for persons with disabilities.

Paragraph 4. Social protection for persons with disabilities

Article 170. Right to social protection for persons with disabilities

1. Persons with disabilities shall enjoy the right to social protection in the form of:

1) state social security disability allowances;

2) social security allowances for loss of ability to work;

3) state allowance allocated and paid to the mother or father, adoptive father or guardian raising a child or children with disabilities (hereinafter referred to as the allowance for raising a child with disabilities);

4) state allowance for persons taking care of a person with a group one disability (hereinafter carer's allowance).

2. The rights covered by this article shall be exercised in the manner and under the conditions prescribed hereby.

3. Additional social assistance measures may be provided to persons with disabilities by local executive authorities, employers and other organisations.

Article 171. Procedure for the assignment and payment of state allowances for persons with disabilities, social security payment for loss of ability to work

1. An application by a person entitled to state disability allowances, or by his or her lawful guardian shall be the ground for granting state social allowances for persons with disabilities, allowances for raising a child with a disability or allowances for a caregiver (hereinafter state allowances for persons with disabilities).

When a person with a group one disability is placed in a penal institution, the administration of the penal institution shall assist him/her in filing an application.

In this case, the convicted offender with a group one disability shall agree with the head of the penitentiary facility on the person who will take care of him or her.

2. An application by a member of the compulsory social insurance scheme who is entitled to the social security disability payment or his or her lawful guardian shall constitute the grounds for the assignment of the social security payment for loss of ability to work.

3. Applications for state allowances for persons with disabilities and social security payments for loss of ability to work shall not be required when they are assigned through a proactive service under the Law of the Republic of Kazakhstan “On Public Services”.

4. The competent public authority shall establish the procedure for:

calculation (determination) of the amount, assignment, payment, suspension, recalculation, resumption, termination and revision of decisions on the assignment (refusal to assign) of state social disability allowances;

calculation (determination) of the amount, assignment, implementation, suspension, recalculation, resumption, termination and revision of the decision on the assignment (denial of assignment) of social payment on the case of loss of ability to work;

assignment and payment of state allowances to be assigned and paid to the mother or father, adoptive parent (adoptive parent), guardian (custodian) raising a child with a disability (children with disabilities), state allowances to persons providing care for a person with a group one disability.

5. State allowances for persons with disabilities shall be assigned for the entire period of disability, as determined by the medical and social expert assessment division.

If a person with a group one disability is held in a penal institution, the caregiver's allowance shall be paid until the end of the criminal sentence of the person with a group one disability.

6. The social allowance for loss of ability to work shall be granted from the day the right to the social allowance arises for the entire period of loss of ability to work as determined by the medical and social expert assessment unit, but not exceeding the period for which the participant in the compulsory social insurance system reaches the age prescribed by paragraph 1 of Article 207 hereof.

7. The social security allowance for loss of ability to work shall be granted irrespective of whether work has ceased by the time of application for the social security allowance or whether it is still ongoing.

Article 172. Refusal to accept an application and grant state allowances for persons with disabilities, social security allowances for loss of ability to work

1. Grounds for refusal to accept an application for state allowances for persons with disabilities, social security disability payments shall include:

1) obtaining data from the information system of the competent public authority confirming the assignment, implementation of state allowances for persons with disabilities, social allowances for loss of ability to work, application or consent through a proactive service for their assignment;

2) submission by the applicant of an incomplete set of documents under the laws of the Republic of Kazakhstan and (or) documents with expired validity, and (or) documents which expire on the date of the decision to grant or refuse state allowances for persons with disabilities, social security allowances on the loss of capacity to work;

3) discrepancy between the information on the identity document (other than its replacement under the laws of the Republic of Kazakhstan, confirmed by data from state information systems) and the documents required for its assignment;

4) ineligibility for state allowances for persons with disabilities, social allowances for loss of ability to work;

5) lack of the applicant's consent to access restricted personal data required for the assignment of state allowances for persons with disabilities, social allowances for loss of ability to work.

2. Grounds for refusal to grant state allowances for persons with disabilities, social allowances for loss of ability to work shall include:

1) finding that the documents submitted by the applicant for receiving state allowances for persons with disabilities, the social allowance for loss of ability to work, and (or) the data (information) contained therein, are unreliable;

2) non-compliance of the applicant and (or) submitted documents, data and information required for the assignment of state allowances for persons with disabilities, and social allowances for loss of capacity to work, with the requirements stipulated by the laws of the Republic of Kazakhstan;

3) failure to provide the document and (or) data requested by the Fund during verification, required for the assignment of a social payment on the occasion of loss of ability to work;

4) a negative value of the calculated amount of social payment on the occasion of loss of ability to work.

3. Grounds for denial of allowances to a caregiver shall include:

1) minority of the person providing care;

2) recognition of the caregiver as legally incompetent or partially incapacitated by a legally enforceable court decision;

3) registration of the caregiver with an organization that provides mental health care;

4) a person with a group one disability is in full state care, excluding the placement of a person with a group one disability in facilities of the criminal correctional system;

5) a person with a group one disability and his or her caregiver live in different settlements.

Article 173. Rights and obligations of the recipient of state allowances for persons with disabilities, social payment on the occasion of loss of ability to work

1. A recipient of state allowances for persons with disabilities, social payments for loss of ability to work, shall enjoy the right to:

1) receive state social disability allowance in the manner envisaged herein;

2) receive social payment on the grounds of disability in the procedure stipulated hereby, notwithstanding the receipt of state allowances for persons with disabilities;

3) inquire and obtain, free of charge, information from the State Corporation and the Fund on the procedure for assigning and receiving state allowances for persons with disabilities, and social payments for loss of ability to work.;

4) appeal the decisions, actions (inaction) of public authorities, the State Corporation and the Fund in the procedure stipulated by the laws of the Republic of Kazakhstan.

2. The recipient of state allowances for persons with disabilities and social payments for loss of ability to work must:

1) submit detailed and reliable information for the assignment of state allowances for persons with disabilities, social payment on the loss of the ability to work under the laws of the Republic of Kazakhstan;

2) while receiving state allowances for persons with disabilities, social payments due to loss of ability to work, inform the State Corporation of circumstances which may serve as grounds for changing the amount of state allowances for persons with disabilities or terminating payment of allowances for persons with disabilities, social payments due to loss of ability to work, within ten working days.

Where an applicant has not timely notified the circumstances affecting the amounts of state allowances for persons with disabilities, their amounts shall be reviewed from the moment these circumstances arise, but not before the moment of their assignment.;

3) to refund excessively credited (paid) amounts of state allowances for persons with disabilities, social payments for the loss of the ability to work voluntarily, and in the case of refusal - in court based on a court decision, which has entered into legal force.

3. Sums of state allowances for persons with disabilities, social payments for loss of ability to work, not received on time, or not received in full due to the fault of the State Corporation and (or) the competent public authority, and (or) the Fund, shall be paid for the past period from the date of entitlement to them without limitation of time.

Article 174. Withholding from state allowances for persons with disabilities, social payment on the loss of the ability to work

1. Withholdings from state allowances for persons with disabilities, social payments on the occasion of loss of ability to work, may be performed as part of enforcement proceedings, with the exception of sums of state allowances for persons with disabilities, social payments on the occasion of loss of ability to work, withheld based on an application by the recipient, which were credited (paid out) in excess.

2. Withholdings from state allowances for persons with disabilities, social payments on the loss of ability to work shall be made from the sums due to be paid.

3. Compulsory pension contributions at the rate of 10 percent shall be withheld from the social payment on the grounds of loss of ability to work and channeled into a unified cumulative pension fund under this Code.

4. No more than 25 percent of the sum due may be withheld from state allowances for persons with disabilities and social payments for loss of ability to work.

Paragraph 5: State social disability allowance

Article 175. Right to state social disability allowance and terms of its assignment

1. State social disability allowances shall be granted if a disability is established, regardless of whether work has ceased by the time the allowance is applied for or continues.

2. Nationals of the Republic of Kazakhstan, foreigners and stateless persons permanently residing in the Republic of Kazakhstan shall be entitled to state social disability allowances, unless otherwise stipulated by the laws of the Republic of Kazakhstan and international treaties ratified by the Republic of Kazakhstan.

3. State social disability allowances shall be granted regardless of when the disability arose - during work or service, prior to entering employment, or after employment is terminated.

4. The state social disability allowance shall be assigned from the date of establishment of disability, but not earlier than three months prior to the date of application for its assignment, or prior to the date of consent to assignment of the allowance via a proactive service under the Law of the Republic of Kazakhstan “On State Services”.

5. Persons with disabilities who have reached the age of eligibility for pension payments may only be re-examined at their request.

6. Persons who are entitled to state social allowance for disability and state social survivor allowance at the same time shall receive one allowance of their choice.

Based on the application of a person receiving a state social disability allowance or a state social survivor allowance, a transfer shall be made from one type of state social allowance to another from the day the application is registered.

7. Under the conditions set forth in paragraphs 1, 2 and 3 of Article 207 and Article 212 hereof, at the request of a citizen, disability allowances may be replaced by retirement pension payments or pension payments for length of service in the order established by the laws of the Republic of Kazakhstan.

Article 176. Categories of persons with disabilities entitled to state social disability allowance

1. Persons with disabilities who are entitled to state social disability allowance shall include:

1) persons with disabilities from general illness, labor injury, occupational disease, children with disabilities up to seven years old, children with disabilities from seven to eighteen years old;

2) persons with disabilities from childhood;

3) persons with disabilities from among military conscripts, whose disabilities were caused by wounds, contusions, mutilation, or illnesses received while performing military service, or persons whose disabilities were caused by cleaning up after accidents at civilian or military nuclear facilities, or as a result of emergencies at nuclear facilities;

4) persons with disabilities from among military personnel (excluding conscripts), employees of special state agencies, senior and rank-and-file personnel of internal affairs bodies and the former State Investigative Committee of the Republic of Kazakhstan in case of disability resulting from an injury sustained as a result of an accident unrelated to the performance of military service, service in special state agencies (official duties), or illness unrelated to the performance of military or official duties;

5) persons with disabilities from among military personnel ( excluding conscripts), employees of special state agencies, supervisory and regular officers of internal affairs bodies and the former State Investigative Committee of the Republic of Kazakhstan in the event of disability resulting from an injury sustained as a result of an accident unrelated to the performance of military service, service in special state agencies (official duties), or illness unrelated to the performance of military or official duties;

6) persons with disabilities because of environmental emergencies, including as a result of the radiation impact of nuclear explosions and tests and/or their consequences, subject to the establishment of a causal connection.

2. Persons who, under the laws in effect before January 1, 1998, were awarded disability pensions, as of January 1, 1998, are paid state social security allowances for disabilities from the state budget in amounts no less than the pensions actually received before January 1, 1998.

Article 177. Amount of state social disability allowance

1. The state social allowance for persons with disabilities shall be paid from the budget on a monthly basis, subject to changes in the amount of the subsistence minimum established for the financial year in question by the law on the national budget.

2. Persons with disabilities referred to in sub-paragraphs 1), 2) and 4) of Article 176 hereof shall be granted state social disability allowances in the following amounts:

children up to seven years of age with a disability: 1.61 times the minimum subsistence income;

children with a group one disability from seven to eighteen years of age - 2.20 times the minimum subsistence income;

children with a group two disability from seven to eighteen years of age - 1.83 times the minimum subsistence income;

children with a group three disability from age seven to eighteen - 1.61 times the minimum subsistence income;

persons with group one disability from childhood - 2.20 times the minimum subsistence income;

persons with group two disability from childhood: 1.83 times the minimum subsistence income;

persons with a group three disability from childhood - 1.61 times the minimum subsistence income;

persons with a group one disability: 2.20 times the minimum subsistence income;

persons with group two disability: 1.76 times the minimum subsistence income;

persons with a group three disability: 1.20 times the minimum subsistence income.

3. Persons with disabilities listed in subparagraphs 3) and 6) of Article 176 hereof shall be granted state social disability allowances in the following amounts:

persons with a group one disability: 3.22 times the minimum subsistence income;

persons with a group two disability: 2.75 times the minimum subsistence income;

persons with a group three disability: 2.31 times the minimum subsistence income.

4. Persons with disabilities listed in sub-paragraph 5) of Article 176 hereof shall be awarded state social disability allowances in the following amounts:

persons with a group one disability: 3.94 times the subsistence minimum;

persons with a group two disability: 3.04 times the minimum subsistence income;

persons with a group three disability: 2.31 times the subsistence minimum.

5. Children with a disability of up to seven years of age and children with a disability from seven to eighteen years of age who have lost their breadwinner during the disability period shall be increased by the amount of the state social allowance for the loss of the breadwinner consistent with the number of disabled family members of the deceased breadwinner fixed under Article 236 hereof.

Children referred to in the first part of this paragraph shall be paid increased state social disability allowance irrespective of whether they are the deceased breadwinner's dependents or not.

6. Persons with a childhood disability who have lost a breadwinner during the disability period shall be paid an increase in the amount of the state social disability allowance by the amount of the state social survivor allowances corresponding to the number of disabled family members of the deceased breadwinner, set forth under Article 236 hereof.

Persons indicated in the first part of this paragraph shall be paid increased state disability allowance, provided that they are dependent on the deceased breadwinner as required under Article 234 hereof.

7. The state social security disability allowance for employed recipients shall be paid in full.

8. Should the amount of old-age pension or long-service pension allowances be less than the amount of state social disability allowance set for the relevant categories of persons with disabilities, state social disability allowance shall be payable in the form of appropriate supplements to old-age pension or long-service pension allowances up to the amount of state social disability allowance set for that category of persons with disabilities.

Article 178. Payment of state social security disability allowance

1. The state social security disability allowance shall be paid for the current month. If the recipient dies, the state social security disability allowance shall be paid up to and including the month of death.

2. Under the conditions set out in paragraphs 1 to 3 of Article 207 and Article 212 hereof, the payment of state social security disability allowance shall be discontinued or revised having regard to the age pension or long-service pension payments being received under paragraph 8 of Article 177 hereof.

3. If the disability group is changed, the new amount of state social security disability allowance shall be paid as from the date of the change in the disability group.

If the person is re-qualified as able-bodied, the state social security disability allowance shall be paid up to and including the month in which the person is declared able-bodied.

4. Where a person with a disability fails to appear in a medical and social expert assessment unit for a re-examination within the prescribed period, state social disability allowance shall be suspended, and if he or she is recognised as a person with a disability again, the payment shall be resumed from the date of suspension, but not for more than one month if the medical and social expert assessment unit recognises him or her as a person with a disability during this period.

If a person misses the re-examination period for a valid reason, the state social security disability allowance shall be paid from the date of suspension until the month of re-examination inclusive, but not for more than three years, if the medical and social expert assessment unit recognizes him/her as having a disability during this period. If a person with a disability is reclassified to another (higher or lower) disability group, the state social security disability allowance for this period shall be paid according to the previous group.

5. Persons residing in special social services centres under residential care for the elderly and persons with disabilities who are on full state support shall be paid state social disability allowance in the amount of 30 per cent of the allowance granted under Article 177 hereof, but not lower than the subsistence minimum established for the financial year in question by the law on the national budget.

Persons residing in centres providing special social services for persons with psycho-neurological illnesses under residential conditions and who are fully supported by the State shall be paid state social disability allowance in the amount of 30 per cent of the allowance granted under Article 177 hereof, but not lower than the subsistence minimum established for the financial year in question by the law on the national budget.

70 per cent of the granted state social security disability allowance shall be transferred to a separate bank account or to a cash checking account at a special social services centre.

Authorised public authorities shall determine the procedure for the use of these funds by the special social services centres.

6. Children with disorders of the musculoskeletal system residing in special social services centres under residential care and receiving full state welfare benefits shall receive the full amount of state social allowances for disabilities.

7. If a recipient withdraws from a special social services centre, the payment of state social security disability allowance shall be resumed in full as from the first day of the month following the month of withdrawal.

8. Accrued state social security disability allowance that is not claimed by the recipient on time shall be paid for the past, but not more than 3 years before claiming them.

Article 179. Suspension, resumption, and termination of payment of state social security disability allowance

1. State social security disability allowance shall be suspended as from the first day of the month following the month in which information is received, including from information systems, on:

1) the absence of disbursement transactions for three or more months in the recipient's bank account. The payment of state social security disability allowance shall be resumed from the date of suspension;

2) the expiry of the identity document of a foreigner or stateless person, a certificate of kandas. In this case, the payment of state social disability allowance shall be resumed from the date of issuance of the identity document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan, a kandas certificate;

3) presence of a confirming document on the conduct of operational search measures to find a missing person or a court decision on recognizing the person missing in relation to the recipient. In this case, the payment of state social disability benefits shall be resumed from the date of termination of operational search measures to find a missing person or entry into force of a judicial act on annulment of the court decision on recognizing the person missing, but not earlier than the date of suspension;

4) deprivation or restriction of parental rights, the annulment of an adoption decision or its annulment. However, the state social security disability allowance shall be paid to the person designated as the guardian (custodian) from the date of suspension. When parental rights are reinstated, the payment of state social security disability allowance shall be resumed from the date of entry into force of the court decision reinstating or revoking restrictions on parental rights;

5) release or removal of the guardian (custodian) from his or her responsibilities in cases specified in the marriage and family law of the Republic of Kazakhstan. However, the state social security disability allowance shall be paid to a person appointed as a guardian (custodian) or a person who has been reinstated to the status of a guardian (custodian) from the date of suspension;

6) revealing the fact of loss or renunciation of the citizenship of the Republic of Kazakhstan prior to obtaining a residence permit for a foreigner. In this case, the payment of state social disability allowance shall be resumed from the date of suspension, but not earlier than the date of receipt of the foreigner's residence permit;

7) the fact that a disability pension has been received outside the Republic of Kazakhstan. In this case, payment of state social disability allowance shall be resumed from the date of suspension upon repayment of excessively credited (paid) amounts of pensions in the country of departure;

8) issuing a report on the fact that unreliable documents have been submitted for a medical and social expert assessment and (or) that an expert opinion has been issued without justification. In such cases, payment of state social security disability allowance shall be resumed from the date of suspension upon confirmation of a previously issued expert opinion at the reassessment for monitoring.

2. The payment of state social security disability allowance shall be resumed on application based on documents and/or information obtained from information systems, confirming the expiry of the circumstances that caused the suspension of the allowance.

3. The payment of state social security disability allowance shall be discontinued as from the first day of the month following the month of receipt:

1) details of the recipient's death, including from information systems;

2) a request for the recipient's file from the competent authority of the country of origin;

3) the recipient's application for termination of payment of state social disability allowance with submission of a document confirming his/her de-registration with the internal affairs authorities;

4) data on revealing the fact of the recipient's departure for permanent residence outside the Republic of Kazakhstan, including from information systems;

5) data on identification of the fact of submission by the applicant of unreliable information, which resulted in unjustified assignment.

Footnote. Article 179 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Paragraph 6: Social allowance for loss of ability to work

Article 180. Eligibility for social security allowance on the grounds of loss of ability to work

1. The entitlement to the social security allowance for loss of ability to work shall arise from the day on which the medical and social expert assessment unit establishes the degree of loss of general ability to work for the participant in the compulsory social insurance system.

2. The social security allowance for loss of ability to work shall be granted regardless of whether work has ceased by the time of application for the social security allowance or whether it is still in progress.

3. In the event that social security contributions are received by the Fund for a period that has been accepted for the calculation of the social security allowance for loss of ability to work, no recalculation of the social security allowance for loss of ability to work shall be made after the date of application for the payment of the social security allowance for loss of ability to work.

Article 181. Size of the social security allowance for loss of ability to work

1. The size of the monthly social security allowances for loss of ability to work shall be determined by multiplying the average monthly income taken into account as the object of social contribution calculation, minus 50 per cent of the minimum wage established by the law on the national budget on the date of entitlement to the social security allowance, by the corresponding income replacement, loss of ability to work and length of participation coefficients.

In this case, the income replacement rate shall be 0.6 and the average monthly amount of income taken into account as the object of calculating social contributions shall be established as per paragraph 3 of Article 118 hereof.

The coefficient of length of participation for a member of the statutory social security scheme shall be:

less than six months - 0.1;

from six to twelve months - 0.7;

from twelve to twenty-four months - 0.75;

from twenty-four to thirty-six months - 0.85;

from thirty-six to forty-eight months - 0.9;

from forty-eight to sixty months - 0.95;

from sixty to seventy-two months - 1.0;

from sixty or more months - 0.02 added to 1.0 for every twelve months of participation in compulsory social insurance, but not exceeding 1.3.

In determining the coefficient of length of participation, periods of receiving social security allowance for loss of income due to restrictions on activities during a state of emergency, restrictive measures, periods of employment, entrepreneurial activity and private practice by type of activity shall be counted, in respect of which, by decision of the Government of the Republic of Kazakhstan, a correction factor of 0 to the rate of social contributions was applied, as well as the period of performance of activities, income therefrom was excluded from the income of an individual subject to taxation from April 1, 2020 to October 1, 2020 as per sub-paragraph 51) of paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code).

The loss of ability to work coefficient shall reflect the established degree of loss of general ability to work from 30 per cent to 100 per cent.

2. If the payer has not refunded excessively (erroneously) paid social contributions within the time limits and in the cases determined by the competent public authority, the amounts of excessively (erroneously) paid social contributions shall not be considered in calculating the amount of the social security payments for loss of earning capacity.

3. Was valid until 01.01.2024 pursuant to Art. 263 of this Code.

3-1. If the individuals specified in subparagraph 7) of part one of Article 243 of this Code have determined the rate of social contributions to be one percent, then when calculating the social benefit in the event of loss of capacity to work, the income for each month for which social contributions were made shall be determined by dividing the amount of social contributions actually received in that month by the rate of social contributions established in paragraph 1 of Article 244 of this Code.

4. The amount of the social security payment for loss of ability to work shall be reconsidered from the day the degree of general incapacity for work changes.

5. An increase in the amount of the social security payment for loss of ability to work shall be made based on a decision of the Government of the Republic of Kazakhstan to persons who are assigned relevant social allowances at the date of the increase, at the suggestion of the competent public authority.

6. Social contributions received from income declared illegal based on judicial acts and acts of a pre-trial investigation body, paid for the period considered in determining the amount of social allowances, shall not be taken into account in subsequent applications of a member of the compulsory social insurance system for the assignment of social security payments for loss of ability to work.

Footnote. Article 181 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 182. Suspension, renewal and termination of social security payments for loss of ability to work

1. The social security payment for loss of ability to work shall be suspended as from the first day of the month following the month when information, including from information systems, is received on:

1) the absence of debit transactions for three or more months in the recipient's bank account. In this case, the social security payment for loss of earning capacity shall be resumed from the date of suspension;

2) the recipient's departure for permanent residence outside the Republic of Kazakhstan.

A person who has left the Republic of Kazakhstan for permanent residence, who was a recipient of social security payment for loss of earning capacity and has returned back, in case of non-receipt of payment in the country of departure, the social security payment for loss of earning capacity shall be renewed from the date of suspension of payment, but not longer than three years before the application for its receipt.

However, the social security payment for loss of ability to work shall be resumed in the amount established at the time of departure from the Republic of Kazakhstan. If there was an increase in the social security payment for loss of ability to work within the period of departure, the amount of the social security payment shall be established by taking these increases into account.

If payment is received in the country of departure, the social security payment for loss of ability to work shall be renewed from the date of application, subject to registration at the permanent place of residence in the Republic of Kazakhstan in the amount set at the time of departure from the Republic of Kazakhstan;

3) serving a criminal sentence of imprisonment imposed by a court of law on the recipient as a guardian. In this regard, the social security payment for loss of ability to work shall be paid to the person designated as the guardian from the date of the suspension;

4) the expiry of the identity document of a foreigner or stateless person, the kandas certificate. In this case, the social payment for loss of ability to work shall be renewed from the date of issuance of the identity document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan, a kandass certificate;

5) presence of a confirming document on the conduct of operational search measures to find the missing person or a court decision to recognize the person as missing in relation to the recipient of social benefits in case of loss of ability to work. At that, social benefits in case of loss of ability to work shall be resumed from the date of termination of operational search measures to find the missing person or entry into force of a judicial act on annulment of the court decision declaring a person missing, but not earlier than the date of suspension;

6) cease of the recipient's citizenship of the Republic of Kazakhstan on the grounds stipulated by the Law of the Republic of Kazakhstan “On Citizenship of the Republic of Kazakhstan”. In this case, the social security payment for loss of ability to work shall be renewed from the date of issuance of an identity document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan;

7) release or removal of the guardian from his or her duties in cases prescribed by the marriage and family law of Kazakhstan. However, the social security payment for loss of capacity to work shall be paid to the person declared as a guardian or to the recipient who has been reinstated to guardian status from the date of suspension;

8) provision of inaccurate information by the applicant, resulting in an unreasonable determination of the amount of the social security payment on the grounds of loss of ability to work. However, the social security payment for loss of ability to work shall be resumed in the amount established under this Code from the date of suspension;

9) drawing up a report on the fact that unreliable documents have been submitted for a medical and social expert assessment and (or) the expert opinion has been issued without justification. In this case, the social security payment for loss of ability to work shall be resumed from the date of suspension upon confirmation of the earlier expert opinion at the re-assessment for monitoring.

2. The social security payment shall be renewed upon application based on documents and/or data from information systems that confirm the expiry of the circumstances that caused the suspension of the social security payment, provided that the right to the social security payment due to loss of ability to work is retained.

3. The social security payment for loss of ability to work shall be discontinued:

1) in the case of the death of the recipient (entry into force of a court ruling declaring him/her dead). In such a case, the social security payment for loss of ability to work shall be paid up to and including the month of the recipient's death (up to and including the month the court decision declaring him/her dead enters into legal force);

2) due to the submission by the recipient of unreliable documents ( data) which served as the basis for the decision to grant the social payment on the event of loss of ability to work. In this case, the social security payment in case of loss of ability to work shall be terminated from the date of its assignment;

3) due to an application by the recipient for termination of the social security payment on the grounds of loss of ability to work. In this case, the social security payment due to loss of ability to work shall be terminated from the first day of the month following the month in which the application was submitted;

4) if the medical and social expert assessment unit decides that the recipient is deemed able to work from the first day of the month following the month in which he or she is deemed able to work.

Footnote. Article 182 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Paragraph 7: Allowance for a person raising a child with a disability

Article 183. Right to an allowance for raising a child with a disability

1. Allowances for a person raising a child with a disability shall be granted to nationals of the Republic of Kazakhstan permanently residing in the Republic of Kazakhstan, kandas, as well as to foreign nationals whose entitlement to an allowance is stipulated in an international treaty ratified by the Republic of Kazakhstan.

2. Allowance for a person raising a child with a disability shall be granted to a mother or father, an adoptive parent or a guardian raising a child with a disability.

3. If there are two or more children with disabilities living in the family, the allowance for a person raising a child with a disability shall be granted and paid for each child with a disability.

4. Allowance for a person raising a child with a disability shall be awarded to families with children born, adopted or taken into guardianship or custody with a disability as from the day of entry into force of the court decision on adoption or from the day of establishment of guardianship or custody.

Article 184. Size of the allowance for a person raising a child with a disability

1. The allowance for a person raising a child with a disability shall be paid monthly from the state budget in the amount of 1.61 times the subsistence minimum.

2. The allowance for raising a child with a disability shall be paid subject to the changes in the amount of the subsistence minimum established for the financial year in question by the national budget law.

Article 185. Suspension, renewal and termination of allowance for a person raising a child with a disability

1. The payment of the allowance to a person raising a child with a disability shall be suspended as from the first day of the month following the month in which the information, including from information systems, on:

1) absence of disbursement transactions for three or more months in the recipient's bank account. However, the payment of the allowance to a person raising a child with a disability shall be resumed as of the date of suspension;

2) the relocation of the recipient of the allowance for raising a disabled child to a permanent place of residence outside the Republic of Kazakhstan. In this case, the payment of allowance to a person raising a child with a disability shall be resumed from the date of arrival for permanent residence in the territory of the Republic of Kazakhstan, but not earlier than the date of its suspension;

3) serving a criminal sentence imposed by a court in the form of imprisonment by the recipient of the allowance for raising a child with a disability. In this case, the allowance for raising a child with disability shall be paid to that child's lawful guardian(s) from the date of suspension or to a person appointed guardian(s) from the date of establishment of guardianship (custody), but not earlier than the date of suspension;

4) the recipient's residence in a residential special social services centre for a child with a disability and his or her full state support, excluding a person who is provided with a super-guaranteed amount of special social services. In such a case, the allowance for a person raising a child with a disability shall be resumed from the date the recipient is discharged from the special social services centre, but not earlier than the date of suspension of the allowance;

5) presence of a supporting document on the conduct of operational search measures to find a missing person or a court decision to recognize the person as missing in relation to the recipient of the benefit for raising a child with a disability. In this case, the payment of benefits to a person raising a child with a disability shall be resumed from the date of termination of operational search measures to find a missing person or entry into force of a judicial act on annulment of a court decision on recognizing the person missing, but not earlier than the date of suspension;

6) expiry of the validity of a foreigner's identity document or kandas card for a recipient of allowance for raising a child with a disability. In such a case, the payment of the allowance to a person raising a child with a disability shall be restored from the date of issuance of the foreigner's identity document, the kandas certificate, but not before the date of suspension;

7) a supporting document confirming the death of the recipient. In this case, the allowance for a person raising a child with a disability shall be paid to the lawful guardian of the child(ren) from the date of suspension or to the person appointed as guardian (custodian) from the date of establishment of guardianship or custody, but not before the date of suspension;

8) registration of a report on the discovery of the submission of unreliable documents for a medical and social expert assessment and (or) the unjustified issuance of an expert opinion. In this case, the payment of allowance to a person raising a child with a disability shall be resumed from the day of suspension, if the earlier expert opinion is confirmed at the re-examination on control.

2. The payment of the allowance to a person raising a child with a disability shall be resumed on application based on documents and/or information obtained from information systems that confirm the expiry of the circumstances that caused the suspension of the allowance to a person raising a child with a disability.

3. Grounds for termination of the allowance for a person raising a child with a disability shall be:

1) child's death;

2) the placement of the child on full state care;

3) submission of false information by the applicant, resulting in unlawful assignment of allowance to a person raising a child with a disability;

4) finding that the recipient of the allowance for a person raising a child with a disability has ceased to be a national of the Republic of Kazakhstan;

5) deprivation or restriction of parental rights, annulment or cancellation of adoption, and release or dismissal of guardians (custodians) in cases specified in the marriage and family law of Kazakhstan.

If the child(ren) dies, the allowance for a person raising a child with a disability shall be discontinued after the month in which the child(ren) dies).

Payment of the allowance to a person raising a child with a disability shall cease as from the date of the occurrence of the circumstances referred to in sub-paragraphs 2), 3), 4) and 5) of paragraph 3 of this Article.

Footnote. Article 185 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Article 186. Change of recipient

In cases of death (recognized by the court as missing or declared dead), deprivation or restriction of parental rights, serving a prison sentence, annulment of a court ruling to recognize the recipient of benefits raising a child with a disability as missing, the payment shall be made to the legal representative of the child (children) or to the person appointed as the guardian (trustee), while maintaining the grounds for receiving them, with the exception of cases of putting the child (children) on full state support, on the basis of documents provided for by the legislation of the Republic of Kazakhstan.

Footnote. Article 186 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Paragraph 8: Allowance for a caregiver

Article 187. Right to a caregiver's allowance

1. The caregiver allowance shall be granted to permanent residents of the Republic of Kazakhstan, kandas, as well as foreigners whose entitlement to the allowance is established in an international treaty ratified by the Republic of Kazakhstan.

2. A person directly caring for a person with a group one disability, irrespective of the relationship to the person, shall be allocated a caregiver's allowance.

3. If two or more persons with a group one disability live in the family, the caregiver's allowance shall be granted and paid for each of them.

In penal institutions, a convicted person may only care for one person with a group one disability.

4. If more than one person cares for a person with a group one disability, the caregiver's allowance shall be allocated and paid to one of these persons.

A person with a group one disability in a penal institution may be cared for by only one convicted person.

5. A person with a group one disability and a caregiver must reside in the same locality.

Prisoners with a group one disability who need care and the prisoners caring for them must be held in the same penal institution.

Article 188. Size of the allowance for a caregiver

1. The allowance for a caregiver shall be paid monthly from the budget in the amount of 1.61 times the subsistence minimum.

2. The allowance for a caregiver shall be paid subject to the changes in the amount of the subsistence minimum set for the financial year by the law on the national budget.

Article 189. Suspension, renewal and termination of payment of allowance to the caregiver

1. The payment of the allowance to the caregiver shall be suspended as from the first day of the month following the month in which the data, including from information systems, is received on:

1) absence of disbursement transactions for three or more months in the recipient's bank account. In such a case, the payment of the allowance to the caregiver shall be resumed from the date of suspension;

2) presence of a confirming document on the conduct of operational search measures to find a missing person or a court decision recognizing a person as missing in relation to the beneficiary of the caregiver's allowance. In this case, the payment of benefits to the caregiver shall be resumed from the date of termination of operational search measures to find a missing person or entry into force of a judicial act on annulment of the court decision recognizing the person as missing, but not earlier than the date of suspension;

3) the expiry of the foreign caregiver's identity document or kandas identity card. In this case, payment of the caregiver allowance shall be restored from the date of issuance of the identity document of the foreigner permanently residing in the territory of the Republic of Kazakhstan, the kandas certificate, but not earlier than the date of suspension of the allowance;

4) release or removal of guardians (custodians) from their duties in cases specified in the marriage and family law of the Republic of Kazakhstan. When custody (guardianship) rights are restored, the payment of the caregiver's allowance shall be resumed from the effective date of the court decision restoring or revoking the restriction of parental rights;

5) documenting the fact that unreliable documents have been submitted for a medical and social expert assessment and (or) that an expert opinion has been issued without justification. In this case, the payment of the caregiver's allowance shall be resumed from the date of suspension upon confirmation of the earlier expert opinion at the reassessment of the control of the person with a group one disability;

6) removal of a caregiver or a person with a group one disability from a penal institution to another penal institution;

7) transfer of a caregiver or a person with a group one disability to another unit of a penal institution.

2. The allowance for the caregiver shall be renewed based on an application from a person with a group one disability.

3. Grounds for termination of the payment of the caregiver's allowance shall be:

1) an application by a person with a group one disability or a caregiver;

2) the death of a person with a group one disability or a caregiver;

3) departure of a person with a group one disability or a caregiver for permanent residence in another locality or outside the Republic of Kazakhstan;

4) change of the disability group of a person with a disability;

5) the expiry of the sentence served in a penal institution by a person with a group one disability or by a convict caring for him or her;

6) identifying the cases referred to in paragraph 3 of Article 172 hereof.

4. Replacement of the caregiver shall be based on the application of the person with a group one disability.

When a person with a group one disability resides in a penal institution, the caregiver shall be replaced by the caregiver in agreement with the head of the penal institution.

Footnote. Article 189 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Chapter 14. SOCIAL ASSISTANCE FOR CERTAIN CATEGORIES OF CITIZENS

Article 190. Right to special state allowance

1. Nationals of the Republic of Kazakhstan shall be entitled to a special state allowance.

Foreigners and stateless persons permanently resident in Kazakhstan shall enjoy the same right to special state allowances as citizens of the Republic of Kazakhstan.

2. Persons who are concurrently eligible for a special state allowance on more than one basis under paragraph 3 of this Article, the special state allowance shall be paid only on the basis of their choice.

3. Nationals eligible for a special state allowance, based on the list of allowances established by legislative acts of the Republic of Kazakhstan, shall include:

1) veterans of the Great Patriotic War;

2) veterans of combat operations on the territory of other states;

3) persons considered equivalent in terms of privileges to veterans of the Great Patriotic War, whose status is determined by sub-paragraph 1) of Article 6 of the Law of the Republic of Kazakhstan “On Veterans”;

4) persons equated in terms of benefits to persons with disabilities as a result of injury, contusion, mutilation or illness sustained during the Great Patriotic War, whose status is specified in sub-paragraph 2) of Article 6 of the Law of the Republic of Kazakhstan “On Veterans”;

5) unmarried widows of soldiers who died (deceased, missing) in the Great Patriotic War;

6) families of servicemen and employees of special state bodies who have been killed (missing) or died as a result of wounds, contusions, mutilation or illness sustained in combat in Afghanistan or in other states where hostilities were taking place; families of servicemen and employees of special state bodies who have been killed (died) while performing military service or service in special state bodies in peacetime; families of internal affairs officers who died in the performance of their official duties; the families of those who died in the aftermath of the Chernobyl Nuclear Power Plant disaster and other radiation accidents and accidents at civilian or military facilities; the families of persons who died as a result of radiation sickness or who died with a disability, as well as of citizens whose death is duly connected with the effects of the Chernobyl Nuclear Power Plant disaster and other radiation accidents and accidents at civilian or military facilities and nuclear tests;

7) the spouse of a deceased person with a disability as a result of an injury, contusion, mutilation or illness sustained during the Great Patriotic War, or a person with a disability equal in benefits to those sustained as a result of an injury, contusion, mutilation or illness sustained during the Great Patriotic War, who has not remarried, as well as the spouse of a deceased participant in the Great Patriotic War, partisan, underground fighter, citizen awarded the medal “For the Defence of Leningrad” or the sign “Resident of the Siege of Leningrad”, recognised as a person with a disability as a result of general illness, employment injury and other reasons ( excluding unlawful acts);

8) Heroes of the Soviet Union, heroes of Socialist Labour, holders of the Order of Labour Glory of three degrees and persons awarded the honorary title of “Kazakhstannyn Garyshker Ushkyshy” [“Pilot-Cosmonaut of Kazakhstan”];

9) persons who have been awarded the title of “Khalyq Kaharmany” [“People’s Hero”];

10) persons who have been awarded the rank of “Kazakhstannyn Yenbek Yeri” [“Hero of Labour of Kazakhstan”];

11) persons who were awarded orders and medals of the former USSR for self-sacrificing labour and impeccable military service on the home front during the Great Patriotic War, and persons who worked (served) for at least six months between June 22, 1941 and May 9, 1945 and were not awarded orders and medals of the former USSR for self-sacrificing labour and impeccable military service on the home front during the Great Patriotic War;

12) persons who participated in the liquidation of the consequences of the Chernobyl Nuclear Power Plant disaster in 1988-1989 and who were evacuated (self-departed) from the exclusion and resettlement zones to Kazakhstan, including children who were in the foetal state on the day of evacuation;

13) persons with group one, two or three disabilities who are entitled to old-age pension allowances or long-service pension allowances, excluding those receiving supplementary old-age pension allowances up to the amount of state social disability allowance under paragraph 8 of Article 177 hereof, as well as persons with group one, two or three disabilities who are residents of Baikonyr city, subject to receiving disability pension under the laws of the Russian Federation;

14) children with disabilities up to the age of seven years who live in the city of Baikonyr, provided they receive a disability pension under the laws of the Russian Federation;

15) children with a first, second, third group disability from seven to eighteen years of age living in Baikonyr, provided they receive a disability pension under the laws of the Russian Federation;

16) survivors of political repression, victims of political repression, persons with disabilities or pensioners;

17) persons who have been awarded pensions for special services to the Republic of Kazakhstan.

Article 191. Procedure for granting a special state allowance

1. The ground for awarding a special state allowance shall be the application of the person who is entitled to the special state allowance.

Persons who have been awarded the title of Khalyk Kakharmany and persons who have been awarded the title of Yenbek Yeri shall not be required to apply for a special state allowance via a proactive service under the Law of the Republic of Kazakhstan “On State Services”.

2. An application for a special state allowance may be made at any time after entitlement to the special state allowance has arisen, without any time limit.

3. Persons referred to in sub-paragraph 11) of paragraph 3 of Article 190 hereof shall have an employment record book or other documents containing information on employment from June 22, 1941 to May 9, 1945 as proof of length of service.

If there are no documents certifying employment from June 22, 1941 to May 9, 1945, the length of service shall be determined by special commissions established under the procedure laid down by the competent public authority.

4. The procedure for awarding a special state allowance shall be drawn up and approved by the competent public authority.

5. The competent public authority shall approve:

a list of cities and periods of combat in which a special state allowance is payable;

a list of the periods of combat in the territory of other states for which a special state allowance is awarded;

a list of states, territories and periods of combat in which a special state allowance is awarded;

a list of medals of the former Union of Soviet Socialist Republics, classified as awards for self-sacrificing labour and impeccable military service on the home front during the Great Patriotic War, for which a special state allowance is awarded.

Article 192. Refusal to accept the application and assignment of a special state allowance

1. The following shall be grounds for refusing an application for a special state allowance:

1) obtaining data from the information system of the competent public authority confirming the assignment, payment or application for a special state allowance;

2) submission by the applicant of an incomplete set of documents under the laws of the Republic of Kazakhstan and (or) documents with expired validity, and (or) documents with expired validity on the date of the decision to grant or deny a special state allowance;

3) the mismatch between the data on the identity document (other than its replacement under the laws of the Republic of Kazakhstan, confirmed by information from state information systems) and the documents required for its assignment;

4) ineligibility for a special state allowance;

5) lack of the applicant's consent to access restricted personal data required for the assignment of the special state allowance.

2. Grounds for refusal of a special state allowance shall be:

1) failure to provide supporting documents for the assignment of the special state allowance;

2) finding that the documents provided by the applicant for a public service and (or) the data (information) contained therein are unreliable;

3) non-conformity of the applicant and/or submitted documents, data and information required for the provision of a public service with the requirements laid down by the laws of the Republic of Kazakhstan.

Article 193. Procedure for payment of special state allowance

1. A competent public authority shall approve the procedure for payment of the special state allowance.

2. The special state allowance shall be paid for the current month and for the period of compliance with the conditions for which the special state allowance is granted from the day of entitlement. In the event of the death of the recipient, the special state allowance shall be payable up to and including the month of death, and in the event that the recipient of the special state allowance moves to a permanent place of residence outside Kazakhstan - up to and including the month of departure.

3. If the disability group changes, the special state allowance shall be payable in the amount set out herein for the respective disability group, as soon as the right to receive the special state allowance in the new amount arises.

4. If a person with a disability fails to appear before a medical and social expert assessment unit for a re-examination within the time limit prescribed by the laws of Kazakhstan, payment of the allowance shall be suspended until he or she is declared disabled again.

If a person misses the time limit for re-examination for a valid reason, the special state allowance shall be payable from the date of suspension until the date of re-examination, but not for longer than six months, if the medical and social expert assessment unit recognises the person as having a disability for that period. However, if a person with a disability is reclassified to a different (higher or lower) disability group, the special state allowance for that time shall be payable according to the previous group.

Article 194. Size of special state allowance

1. The special state allowance shall be granted to those nationals who are eligible for a special state allowance, based on a list of benefits established by the laws and regulations of the Republic of Kazakhstan.

2. The special state allowance shall be payable subject to the change in the size of the monthly calculation index established for the financial year in question by the law on the national budget.

3. The special state allowance shall be awarded in the following amounts:

1) veterans of the Great Patriotic War - 16.0 times the monthly calculation index;

2) veterans of combat operations in the territory of other states, listed in sub-paragraphs 1), 2), 3), 4) and 5) of Article 5 of the Law of the Republic of Kazakhstan “On Veterans” - 6.19 times the monthly calculation index;

3) veterans of combat operations in the territory of other states listed in sub-paragraphs 6), 7) and 8) of Article 5 of the Law of the Republic of Kazakhstan “On Veterans” - 4.8 times the monthly calculation index;

4) persons who are equal in benefits to veterans of the Great Patriotic War - 6.19 times the monthly calculation index;

5) persons considered equivalent in benefits to persons with disabilities as a result of injury, contusions, mutilation or illness sustained during the Great Patriotic War - 7.55 times the monthly calculation index;

6) widows of soldiers who fell (died, missing) in the Great Patriotic War and did not remarry - 4.48 times the monthly calculation index;

7) families of servicemen and members of special state agencies who were killed (missing) or died as a result of wounds, contusions, injury or illness sustained during combat operations in Afghanistan or in other states where combat operations were taking place; the families of servicemen and employees of special state bodies who were killed (died) while performing military service or service in special state bodies in peacetime; the families of employees of internal affairs bodies who were killed while performing their official duties; to families of those who died as a result of the liquidation of the consequences of the Chernobyl Nuclear Power Plant disaster and other radiation accidents and accidents at civilian or military facilities; to families of those who died as a result of radiation sickness or disability, as well as to those whose death is connected with the effects of the Chernobyl Nuclear Power Plant disaster or other radiation accidents at civilian or military facilities and nuclear tests – 4.59 times the monthly calculation index;

8) the spouse of a deceased person with a disability as a result of an injury, contusion, mutilation or illness sustained during the Great Patriotic War, or of a person assimilated in benefits to persons with a disability as a result of an injury, contusion, mutilation or illness sustained during the Great Patriotic War, as well as to the spouse of a deceased participant in the Great Patriotic War, partisan, underground fighter, citizen awarded the medal “For the Defence of Leningrad” or the sign “Resident of the Siege of Leningrad”, declared disabled as a result of general illness, employment injury and other reasons (excluding illegal), who has not remarried, 2.56 times the monthly calculation index;

9) Heroes of the Soviet Union, persons awarded the honorary title of “Kazakhstannyn Garyshker-Ushkyshy” [Pilot-Cosmonaut of Kazakhstan] - 138.63 times the monthly calculation index;

10) Heroes of Socialist Labour, holders of the Order of Labour Glory of three degrees, persons awarded the title of “Yenbek Yeri of Kazakhstan” [Hero of Labour of Kazakhstan] - 138.63 times the monthly calculation index;

11) persons awarded the title of “Khalyq Kakharmany” [People's Hero] - 138.63 times the monthly calculation index;

12) holders of orders and medals of the former USSR for self-sacrificing labour and impeccable military service on the home front during the Great Patriotic War, as well as persons who were not awarded state honours and who worked (served) for at least six months between June 22, 1941 and May 9, 1945 - 2.13 times the monthly calculation index;

13) participants in the liquidation of the consequences of the Chernobyl Nuclear Power Plant disaster in 1988-1989 who were evacuated (self-departed) from the exclusion and resettlement zones to Kazakhstan, including children who were in their foetal state on the day of evacuation - 4.8 times the monthly calculation index;

14) persons with group one and two disabilities who are entitled to old-age pension allowances or pension allowances for length of service, excluding those receiving supplementary old-age pension allowances up to the amount of the monthly disability allowance under paragraph 8 of Article 177 hereof, as well as persons with group one and two disabilities residing in the city of Baikonyr, subject to receiving a disability pension under the laws of the Russian Federation - 1.71 times the monthly calculation index;

15) persons with a group three disability who are entitled to old-age pension allowances or pension allowances for length of service, excluding those receiving supplementary old-age pension allowances up to the amount of the monthly disability allowance stipulated in paragraph 8 of Article 177 hereof, as well as persons with a group three disability residing in the city of Baikonyr, subject to receiving a disability pension under the legislation of the Russian Federation - 0.74 times the monthly calculation index;

16) children with disabilities under seven years of age living in the city of Baikonyr, provided they receive a disability pension under the laws of the Russian Federation - 1.10 times the monthly calculation index;

17) children with disabilities from the age of seven to eighteen residing in the city of Baikonyr, subject to receipt of a disability pension under the laws of the Russian Federation:

groups one and two - 1.71 times the monthly calculation index;

group three - 1.10 times the monthly calculation index;

18) victims of political repression, victims of political repression who are persons with disabilities or who are pensioners - 1.23 times the monthly calculation index;

19) persons receiving pensions for special services to the Republic of Kazakhstan - 1.23 times the monthly calculation index.

Article 195. Suspension, renewal and termination of payment of special state allowance

1. Special state allowance shall be suspended as from the first day of the month following the month in which the data, including from information systems, on (about) the payment of the allowance is received:

1) the absence of disbursement transactions for three or more months in the recipient's bank account. Special state allowance shall be paid again as from the day of suspension;

2) identification of a missing person as a wanted person. In this case the payment of the special state allowance shall be resumed from the date of entry into force of a judicial act on the annulment of a court decision on declaring a person missing, but not earlier than the date of suspension;

3) revealing facts of deprivation of parental rights and the rights of a guardian (custodian), of released and suspended guardians (custodians). In this case, the special state allowance shall be paid to the lawful guardian of the child (children) from the date of suspension or to the person assigned as guardian (custodian) from the date of establishment of guardianship (custody), but not earlier than the date of suspension. When parental rights are reinstated, payment of the special state allowance shall be resumed from the effective date of the court decision reinstating or revoking the restrictions on parental rights;

4) identification of the fact that recipients of allowances have left the Republic of Kazakhstan for permanent residence outside the Republic of Kazakhstan. In this case, payment of the special state allowance shall be resumed to the recipient from the date of arrival for permanent residence in the territory of the Republic of Kazakhstan, but not earlier than the date of suspension;

5) the expiry of a foreigner's residence permit in the Republic of Kazakhstan or stateless person's certificate. In this case, payment of a special state allowance shall be resumed from the date of issue of an identity document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan, but not earlier than the date of suspension;

6) when the recipient of a special state allowance is serving a criminal sentence imposed by a court in the form of deprivation of liberty. The payment of the special state allowance shall be resumed from the date of release from the penal correctional system, but not before the date of suspension.

In the event that such recipient of a special state allowance is one of the citizens listed in sub-paragraph 6) of paragraph 3 of Article 190 hereof, the special state allowance may be reissued to another eligible family member;

7) the residency of recipients of special state allowances in special social services centres under residential conditions and on full state support, excluding persons who are provided with a super-guaranteed amount of special social services. In this case, payment of the special state allowance shall be resumed from the date of withdrawal of the recipient from the special social services centre, but not earlier than the date of suspension;

8) the preparation of a report revealing that unreliable documents have been presented for a medical and social expert assessment and (or) that an expert opinion has been issued without justification. However, the payment of special state disability allowance shall be resumed from the date of suspension upon confirmation of a previously issued expert opinion, upon reassessment for monitoring;

9) inaccuracy of documents presented for the assignment of the special state allowance.

2. Special state allowance payment shall be resumed upon application based on documents and/or information obtained from information systems, confirming the expiry of the circumstances that caused the suspension of the special state allowance, provided that the right to special state allowance is retained.

3. Payment of the special state allowance shall be discontinued if the grounds for entitlement cease to exist or if the beneficiary dies.

Chapter 14-1. Social security of persons employed in work with harmful working conditions

Footnote. The Code has been supplemented by Chapter 14-1 pursuant to the Law of the Republic of Kazakhstan dated 21.12.2023 № 49-VIII (shall be enforced from 01.01.2024).

Article 195-1. The right to social security of persons employed in work with harmful working conditions

1. Citizens of the Republic of Kazakhstan, foreigners and stateless persons permanently residing in the territory of the Republic of Kazakhstan, employed in work with harmful conditions, upon reaching the age of fifty-five and payment of mandatory occupational pension contributions for them for at least eighty-four months in the aggregate, are entitled to a special social benefit consisting of:

1) special occupational state allowance;

2) insurance payment under a pre-retirement annuity insurance contract;

3) occupational payments at the expense of the employer;

4) pension payment formed of mandatory occupational pension contributions from the unified pension savings fund.

The right to payments provided for in this paragraph arises subject to the employee’s termination of work in jobs with hazardous working conditions or transfer to another job that excludes exposure to harmful production factors.

2. Citizens of the Republic of Kazakhstan, foreigners and stateless persons permanently residing in the territory of the Republic of Kazakhstan, not employed in work with harmful conditions, upon reaching the age of fifty-five and payment of mandatory professional pension contributions for them for a total of at least eighty-four months, have the right to:

1) special professional state allowance;

2) pension payment formed of mandatory professional pension contributions from the unified accumulative pension fund.

3. The rights provided for in paragraphs 1 and 2 of this article shall be exercised in the manner and under the conditions provided for by this Code, with the exception of:

insurance payment under a pre-retirement annuity insurance contract, which is made in accordance with the Law of the Republic of Kazakhstan “On compulsory insurance of an employee against accidents during the performance of his labor (official) duties”;

occupational payment at the expense of the employer, which is made in accordance with the Labor Code of the Republic of Kazakhstan.

Article 195-2. The procedure for assigning and implementing special occupational state benefits

1. A special occupational state benefit shall be assigned from the application date.

The day of application for the appointment of a special occupational state benefit is considered to be the day of registration of the application and necessary documents or the day of receipt of the applicant’s consent to the appointment of a special occupational state benefit through a proactive service in accordance with the Law of the Republic of Kazakhstan “On State Services”.

2. Special occupational state benefits shall be paid for the current month. In the event of death of the recipient, the special occupational state benefit shall be provided up to the month of death inclusive, and in the event of the recipient of the special occupational state benefit leaving for permanent residence outside the Republic of Kazakhstan - up to the month of departure inclusive.

3. Special occupational state benefits shall be paid at the budget expense.

4. The amounts assigned but unclaimed by the recipient of a special occupational state benefit shall be paid for the past period, but no more than three years before the date of application for their receipt.

5. The procedure for assigning, implementing, suspending, renewing and terminating the payment of special occupational state benefits shall be determined by the authorized state body.

Article 195-3. Amount of special occupational state benefit

The monthly amount of the special occupational state benefit shall be 2.0 times the subsistence minimum established for the corresponding financial year by the law on the republican budget.

Special occupational state benefits shall be paid taking into account changes in the cost of living established for the corresponding financial year by the law on the republican budget.

Article 195-4. Rejection of an application and of assignment of a special occupational state benefit

1. The grounds for refusing to accept an application for a special occupational state benefit shall be:

1) information obtained from the information system of the authorized state body confirming the fact of filing an application, assigning, payment of a special occupational state benefit or consent through a proactive service to its appointment in accordance with the Law of the Republic of Kazakhstan “On State Services”;

2) discrepancy between the information on the identity document (except for its replacement according to the legislation of the Republic of Kazakhstan, confirmed by information from state information systems) and the documents necessary for the appointment of a special occupational state benefit;

3) ineligibility for a special occupational state benefit;

4) lack of the applicant’s consent to access to restricted personal data, which is required for the assignment of a special occupational state benefit.

2. The ground for refusal to assign a special occupational state benefit shall be non-compliance with the conditions provided for in paragraphs 1 and 2 of Article 195-1 of this Code.

Article 195-5. Suspension, resumption and termination of payment of special occupational state benefits

1. Payment of special occupational state benefits shall be suspended from the first day of the month following the month of receipt of information, including from information systems, about:

1) absence of debit transactions for three or more months on the bank account of the recipient of special occupational state benefit. In this event the payment of special occupational state benefit is resumed from the date of suspension;

2) the recipient of special occupational state benefit leaves for permanent residence outside the Republic of Kazakhstan. In this case, the payment of special occupational state benefits shall be resumed from the date of arrival for permanent residence on the territory of the Republic of Kazakhstan, but not earlier than the date of suspension;

3) expiration of the validity term of the identity document of a foreigner or stateless person. In this case, the payment of special occupational state benefit shall be resumed from the date of issue of the identity document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan, but not earlier than the date of suspension;

4) presence of a confirming document on the conduct of operational search measures to find a missing person or a court decision that has entered into legal force to recognize the person as missing in relation to the recipient of a special occupational state benefit. In this case, the payment of special occupational state benefit shall be resumed from the date of termination of operational search measures to find a missing person or entry into force of a judicial act on annulment of the court decision declaring the person missing, but not earlier than the date of suspension;

5) termination by the recipient of a special occupational state benefit of citizenship of the Republic of Kazakhstan on the grounds provided for by the Law of the Republic of Kazakhstan “On Citizenship of the Republic of Kazakhstan”. In this case, the payment of a special occupational state benefit shall be resumed from the day of issuance of an identification document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan.

2. Payment of special occupational state benefits shall be resumed upon application on the basis of documents and (or) information received, including from information systems, confirming the expiration of the circumstances that caused the suspension of payment of special occupational state benefits.

3. Payment of special occupational state benefits shall be terminated on the first day of the month following the month of receipt of:

1) information about the death of the recipient of a special occupational state benefit, including from information systems;

2) application from the recipient of a special occupational state benefit to terminate the payment of a special occupational state benefit with the presentation of a document confirming his deregistration with the internal affairs bodies;

3) information on the revealed fact of termination of citizenship of the Republic of Kazakhstan;

4) information on the identification of the fact of payment of mandatory occupational pension contributions in favor of the recipient of a special occupational state benefit.

Special occupational state benefit shall be paid until the recipient of such payment reaches the retirement age established by Article 207 of this Code.

Chapter 15. PENSION PROVISION Paragraph 1: General provisions

Article 196. Eligibility for pension coverage

1. Nationals of Kazakhstan, as well as foreigners and stateless persons permanently residing in Kazakhstan, unless otherwise prescribed by the laws of Kazakhstan and international treaties ratified by Kazakhstan, shall be entitled to pension coverage in the form of:

1) state basic pension payment;

2) retirement pension payments;

3) pension payments for length of service;

4) pension payments from a single funded pension fund;

5) pension payments from a voluntary funded pension fund;

6) insurance payments from insurance organisations under pension annuity contracts.

2. Persons who are simultaneously entitled to old-age pension allowance or long-service pension allowance shall be granted one of these types of pension allowance upon their request.

3. The rights covered by this Article shall be exercised in the manner and under the conditions prescribed herein.

4. Employed pensioners shall be entitled to retirement pension allowance or long-service pension allowance in full, subject to the limitations stipulated herein.

Article 197. State guarantees for pension provision

1. The state shall guarantee pensions:

1) persons who retired before January 1, 1998, with retained amount of pension payments until April 1, 1999;

2) persons who are entitled to long-service pension allowances and who registered their entitlement before January 1, 1998 with the bodies responsible for granting and/or administering long-service pension allowances.

In such a case, long-service pension payments shall be made as from the date of separation from service, subject to the conditions of sub-paragraph 1) of paragraph 1 and paragraph 3 of this Article.

2. The size of the minimum pension shall be the minimum social security standard as laid down herein.

3. Annual increases in retirement pension allowances and long-service pension allowances shall be in the amount determined for the financial year in question by the law on the national budget.

Article 198. Categories of nationals entitled to receive pension payments

Pension payments shall be made to the following categories of persons:

1) those receiving a pension before January 1, 1998;

2) who have reached retirement age under paragraphs 1 to 3 of Article 207 hereof;

3) servicemen, employees of special state and law enforcement bodies and the state courier service who have been awarded special ranks, class ranks and qualification classes, as well as persons whose rights to hold special ranks, class ranks and to wear uniforms were abolished from January 1, 2012, and persons whose medical positions in the internal affairs bodies of Kazakhstan were reduced from July 1, 2022 and January 1, 2023, who, at the time of the redundancy, had a length of service of at least 12 years and six months of continuous military service, service in special state and law enforcement agencies or in the state courier service, provided they continue to work in health care facilities located in remand centres and institutions of the criminal enforcement (penitentiary) system, who are entitled to receive pension allowances for length of service.

Article 199. Procedure for award and payment of state basic pension and retirement pension allowance

1. The ground for granting the state basic pension or old-age pension payment shall be an application of the person entitled to the state basic pension or old-age pension payment or his/her legal representative.

2. The competent public authority shall establish the procedure for calculating (determining) the amount, granting, implementing, suspending, recalculating, resuming, terminating and revising the decision on granting (refusing to grant) the state basic pension payment, retirement pension payments.

3. State basic pension payment, retirement pension payments shall be awarded from the day of application. The day of application for assignment of state basic pension payment, age pension payments shall be considered the day of registration of application and required documents.

Article 200. Refusal to accept application and award state basic pension and retirement pension allowance

1. Grounds for refusal to accept an application for state basic pension payments and retirement pension payments shall include:

1) obtaining data from the information system of the competent public authority confirming the facts of the assignment, payment or application for the assignment of the state basic pension payment, retirement pension payments;

2) presentation by the applicant of an incomplete set of documents under the laws of the Republic of Kazakhstan and (or) documents with expired validity, and (or) documents that expire on the date of making a decision on the assignment or refusal to assign the state basic pension payment, retirement pension payments;

3) discrepancy between the data on the identity document (other than its replacement under the laws of the Republic of Kazakhstan, confirmed by information from state information systems) and the documents required for its assignment;

4) ineligibility for state basic pension payments, retirement pension payments;

5) absence of the applicant's consent to access restricted personal data required for the award of state basic pension payments, retirement pension payments.

2. Grounds for refusal of state basic pension payments and old-age pension payments shall include:

1) finding that the documents presented by the applicant for a public service and (or) the data (information) contained therein are unreliable;

2) non-conformity of the applicant and/or the presented documents, data and information required for the provision of the public service with the requirements stipulated by the laws of the Republic of Kazakhstan.

Article 201. Rights and obligations of the recipient of state basic pension and retirement pension payments

1. A recipient of the state basic pension and retirement pension payment shall be allowed to:

1) receive the state basic pension payment, retirement pension payments as prescribed herein;

2) request and receive, free of charge, information from the State Corporation on the procedure for assigning and receiving state basic pension payments and retirement pension payments;

3) appeal against the decisions, actions (inaction) of the public authorities or organisations referred to in this chapter to a higher authority or the courts according to the procedure set out in the laws of the Republic of Kazakhstan.

2. The recipient of state basic pension and retirement pension allowance shall be obliged to:

1) submit complete and reliable data for the assignment of the state basic pension payment, retirement pension payments under the laws of the Republic of Kazakhstan;

2) repay the excessively credited (paid) amounts of the state basic pension payment, retirement pension payments voluntarily, and in case of refusal - judicially based on the court decision, which has entered into legal force.

3. The sums of the state basic pension payment, retirement pension payments not received on time or not received in full due to the fault of the State Corporation and/or the competent public authority shall be paid for the past period from the date of entitlement to them without limitation of time.

Article 202. Procedure for payment of state basic pension and retirement pension allowance

1. The state basic pension and retirement pension payment shall be paid for the current month.

2. State basic pension and retirement pension payments shall be awarded for life and shall be paid until the month of death or departure for permanent residence outside the Republic of Kazakhstan, inclusive.

Note!
Paragraph 3 from 01.01.2028 is valid in the wording provided for in Article 263 of this Code.

3. Persons residing in special social services centres in residential care for the elderly and persons with disabilities and who are on full state care shall receive retirement pensions:

1) to the extent specified in paragraph 6 of Article 210 hereof, if the retirement pension calculated under this provision is lower than the minimum pension specified in the law on the national budget for the financial year in question;

2) 30 per cent of the retirement pension payments calculated pursuant to Article 210 hereof, but not less than the minimum pension fixed by the law on the national budget for the financial year in question.

70 per cent of the allocated retirement pension payments shall be transferred to a separate bank account or to a cash checking account of the special social services centres.

The competent public authority shall establish the procedure for the use of these funds by the special social services centres.

4. The state basic pension payment shall be suspended while the recipient, who is on full state support, resides in a special social services centre under residential conditions, other than for persons who are not entitled to retirement pension and state social security disability allowance.

5. If a recipient withdraws from a special social services centre, the state basic pension payment and the retirement pension payment shall be resumed in full as from the first day of the month following the month of withdrawal.

6. State basic pension and retirement pension payments may be granted and paid under a notarised power of attorney.

7. The amounts of state basic pension and retirement pension payments assigned but not claimed by the recipient shall be paid for the past, but not more than three years prior to the date of application for receipt thereof.

Article 203. Withholding from pension

1. Withholdings from pensions may be made pursuant to enforcement proceedings, excluding amounts of pensions paid in excess due to errors in the awarding of pensions, which are withheld upon the application of the recipient.

2. Withholdings from pensions shall be made from the amount payable. 3.

3. No more than 50 per cent of the amount due may be withheld from the pension.

Article 204. Suspension, renewal and termination of state basic pension and retirement pension payments

1. The state basic pension payment and retirement pension payments shall be suspended as from the first day of the month following the month in which the data, including data from information systems, on (about):

1) absence of debit transactions for three or more months in the recipient's bank account. In such a case, the state basic pension payment and retirement pension payments shall be resumed as of the date of suspension;

2) expiry of the identity document of a foreigner or stateless person, a kandas certificate. In this case, the state basic pension payment, retirement pension payments shall be restored from the date of issue of an identity document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan, a kandass certificate, but not earlier than the date of suspension;

3) presence of a confirming document on the conduct of operational search measures to search for a missing person or a court decision to recognize the person as missing in relation to the recipient. At the same time, the state base pension payment and old-age pension payments shall be resumed from the date of termination of operational search measures to search for a missing person or the entry into force of a judicial act on annulment of a court decision on declaring a person missing, but not earlier than the date of suspension;

4) revealing the fact of loss or renunciation of citizenship of the Republic of Kazakhstan prior to obtaining a residence permit for a foreigner. In this case, the state basic pension payment, retirement pension payments shall be restored from the date of suspension, but not earlier than the date of receipt of the foreigner's residence permit;

5) revealing the fact of receiving pension payments outside the Republic of Kazakhstan, excluding pensions assigned under the Agreement on Pension Provision for Employees of the Member States of the Eurasian Economic Union. In this case, the state basic pension payment, retirement pension payments shall be resumed from the date of suspension upon repayment of excessively credited (paid) amounts of pensions in the country of withdrawal.

2. The state basic pension payment and retirement pension payments shall be restored following documents and/or data received from information systems that confirm the expiry of the circumstances that caused the suspension of payment.

3. The state basic pension payment and retirement pension payments shall be discontinued on the following grounds:

1) establishing the fact of death or recognition of the recipient as missing in the manner established by the legislation of the Republic of Kazakhstan;

2) establishment of the fact of departure of the recipient for permanent residence outside the Republic of Kazakhstan;

3) finding the assignment (renewal) of a monthly living allowance to a retired judge;

4) identification of the fact of assignment of pension payments for length of service by the competent public authority;

5) receipt of a request for pension file from the competent authority of the country of departure;

6) receipt of pension recipient's application for termination of pension payment with submission of document confirming his/her deregistration with the internal affairs authorities;

7) revealing that the applicant has provided inaccurate information, resulting in an unjustified assignment;

8) assignment of long-service pension payments by the competent public authority based on an extract from the pension file of a retired member of the military, special state and law enforcement agencies, and the state courier service, as well as persons whose rights to hold special ranks, class ranks and to wear uniforms have been abolished from January 1, 2012, and persons whose medical positions in the internal affairs agencies have been reduced since July 1, 2022 and January 1, 2023, who, at the time of downsizing, had a length of service of at least twelve years and six months of continuous military service or service in special state or law enforcement agencies or the state courier service, provided they continue to work in healthcare facilities located in remand centres and institutions of the criminal enforcement (penitentiary) system and were not entitled to pension payments for length of service at the time of their dismissal.

Footnote. Article 204 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Paragraph 2: State basic pension payment

Article 205. Eligibility for state basic pension payment

The state basic pension payment shall be granted to persons:

1) retirement pension payments to whom were granted before July 1, 2018 and long-service pension payments to whom were granted before January 1, 2016;

2) those who have reached retirement age under paragraph 1 of Article 207 hereof, other than judges of the Constitutional Court of the Republic of Kazakhstan whose powers have been terminated in connection with the expiry of the term of office established by the Constitution of the Republic of Kazakhstan, who receive a monthly living allowance, retired judges who receive a monthly living allowance, military personnel, employees of special state and law enforcement agencies and the state courier service, as well as those whose rights to hold special ranks, class ranks and to wear uniforms were abolished from January 1, 2012, and persons whose health posts in the internal affairs agencies of the Republic of Kazakhstan were reduced on July 1, 2022 and January 1, 2023, having at the time of reduction of their posts at least twelve years and six months of continuous military service, service in special state and law enforcement agencies, state courier service, on condition that they continue to work in health care facilities located in remand centres and institutions of the penal (penitentiary) system receiving pension payments for length of service.

Article 206. Calculation of the size of the state basic pension payment

1. The state basic pension payment shall be provided:

from January 1, 2023 - for 10 or less years of participation in the pension system or its absence, in the amount of 60 per cent of the subsistence minimum with an increase of 2 per cent for each full year of participation in the pension system in excess of 10 years, but not exceeding 100 per cent of the amount of the subsistence minimum fixed by the law on the national budget for the financial year concerned;

from January 1, 2024 - for ten years of participation in the pension system or for less than ten years - 65 per cent of the minimum subsistence income with an increase of 2 per cent for each full year of participation in the pension system in excess of ten years, but not exceeding 105 per cent of the minimum subsistence income set by the national budget law for the financial year concerned;

from January 1, 2025 - with ten years of participation in the pension system or without it, in the amount of 70 per cent of the minimum subsistence income with an increase of 2 per cent for each full year of participation in the pension system beyond ten years, but not exceeding 110 per cent of the minimum subsistence income set for the financial year in question by law on the national budget;

from January 1, 2026 - with ten or less years of participation in the pension system or its absence, in the amount of 70 per cent of the subsistence minimum with an increase of 2 per cent for each full year of participation in the pension system over ten years, but not exceeding 118 per cent of the subsistence minimum fixed by the law on the national budget for the financial year concerned;

from January 1, 2027 - with ten or less years of participation in the pension system or its absence, in the amount of 70 per cent of the subsistence minimum with an increase of 2 per cent for each full year of participation in the pension system beyond ten years, but not exceeding 120 per cent of the subsistence minimum fixed by the law on the national budget for the financial year concerned.

The size of the state basic pension payment granted shall be recalculated annually pursuant to part two of this paragraph.

2. The length of participation in the pension system for the state basic pension payment shall include:

1) the length of service for the period prior to January 1, 1998, calculated pursuant to Article 208 hereof;

2) the period for which the mandatory pension contributions and/or the employer's mandatory pension contributions have been made;

3) length of employment, entrepreneurial activity or private practice in activities for which, by decision of the Government of Kazakhstan, a 0 adjustment factor was applied to the rates of mandatory pension contributions and mandatory occupational pension contributions;

4) a period of activities, the income from which from April 1, 2020 to October 1, 2020 was excluded from the income of an individual subject to taxation pursuant to sub-paragraph 51) of paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code);

5) time spent caring for a non-working mother or a non-working father (in the case of actual caring) with small children, but not longer than until each child reaches the age of 3 years, up to a total of 12 years;

6) the time of caring for a child with a disability up to the age of 18;

7) years of military service, service in special state and law enforcement agencies, state courier service;

8) the period of residence abroad of the spouse of employees of diplomatic services of the Republic of Kazakhstan and international organisations, but not exceeding 10 years in total;

9) the period of residence of spouses of military personnel ( apart from conscripted military personnel), employees of special state bodies with their spouses in places where it was not possible for them to find employment in their profession, but not exceeding 10 years in total;

10) periods of employment after January 1, 1998 in Russian organisations of the Baikonur Complex;

11) periods of receiving social payment for loss of income due to restrictions of activity for the period of state of emergency, restrictive measures;

12) time spent caring for a person with a group one disability, a single person with a group two disability and an old age pensioner in need of care, and an elderly person who has reached the age of eighty;

13) the length of service of the persons referred to in sub-paragraph 2) of paragraph 3 of Article 248 hereof. From January 1, 2005, these periods shall be counted, provided that social contributions have been made to the Fund.

The state basic pension payment shall be granted irrespective of the receipt of retirement pension payments and/or from the unified accumulative pension fund and/or voluntary accumulative pension fund, as well as state social security disability allowance.

3. The state basic pension payment shall be granted from the budgetary funds.

Paragraph 3: Retirement pension payments

Article 207. Assignment of retirement pension payments

1. Retirement pension payments shall be awarded:

from July 1, 2001 - for men at the age of 63 and for women at the age of 58.

However, retirement pension payments for women shall be made as follows:

from January 1, 2018 - at the age of 58.5;

from January 1, 2019 - upon reaching the age of 59;

from January 1, 2020 - upon reaching the age of 59.5;

from January 1, 2021 - upon reaching 60 years of age;

from January 1, 2022 - upon attainment of 60.5 years of age;;

from January 1, 2023 - upon reaching the age of 61;

from January 1, 2028 - upon reaching the age of 61.5;

from January 1, 2029 - upon attaining the age of 62;

from January 1, 2030 - upon reaching the age of 62.5

from January 1, 2031 - upon reaching 63 years of age.

2. Under the Law of the Republic of Kazakhstan "On Social Protection of Citizens Affected by Nuclear Tests at the Semipalatinsk Nuclear Testing Site", persons who lived in zones of extreme and maximum radiation risk for at least five years between August 29, 1949 and July 5, 1963 shall be eligible for pension payments based on the age:

1) men - after reaching the age of 50;

2) women - upon reaching 45 years of age.

3. Women who have given birth to (adopted) 5 or more children and raised them to the age of 8 shall be eligible for retirement pensions upon reaching the age of 53.

4. Judges of the Constitutional Court of the Republic of Kazakhstan, whose powers have been terminated due to expiry of the term of office established by the Constitution of the Republic of Kazakhstan, who receive a monthly allowance for life, retired judges who receive a monthly allowance for life shall not receive retirement pension payments or pension payments for length of service.

Article 208. Calculation of length of service for retirement pension payments

1. When calculating the length of service for the award of retirement pension payments, the following shall be counted:

1) work under employment contracts paid for by natural and legal persons;

2) military service;

3) service in special state and law enforcement bodies, state courier service

4) civil service;

5) entrepreneurial and other income-generating activities;

6) the time of caring for a person with a group one disability, a single person with a group two disability and an old-age pensioner in need of assistance, as well as for an elderly person who has reached the age of eighty;

7) time caring for a child with a disability up to the age of 18 years;

8) care time of a non-working mother for small children, but not more than until each child reaches the age of 3 years, up to a total of 12 years;

9) the period of detention, imprisonment and exile of citizens who were unjustly prosecuted and repressed but subsequently rehabilitated;

10) the period of residence of able-bodied citizens in the temporarily occupied territory of the former USSR and of persons (regardless of age) in the territory of other countries during the Great Patriotic War, where they were forcibly removed, detention in fascist concentration camps (ghettos and other places of forced detention during the war), if these persons did not commit crimes against the homeland during the above periods;

11) the time spent on disability by non-working persons disabled as a result of injury, contusion, mutilation or illness sustained during the Great Patriotic War, and persons with disabilities of equivalent status;

12) the period of residence abroad of the spouse of employees of former soviet institutions, institutions of the Republic of Kazakhstan and international organisations, but not longer than 10 years in total;

13) the period of residence of spouses of military personnel ( excluding conscripts), employees of special state agencies with their spouses in places where it was not possible to find employment in their specialty, but not longer than 10 years in total;

14) studies at higher educational establishments, including preparatory courses, specialized secondary educational establishments, colleges, schools and courses for training, further training and retraining, postgraduate studies, doctoral studies and clinical residency, as well as spiritual (religious) educational institutions in Kazakhstan and abroad;

15) service in paramilitary guards, special communications agencies and mine rescue units, irrespective of departmental affiliation and special or military rank;

16) employment in the country of origin of ethnic Kazakhs who have arrived in the Republic of Kazakhstan for permanent residence in their historical homeland.

2. When calculating service time for retirement pension payments on a preferential basis, the following shall also be taken into account:

1) military service in the active army during combat operations, including the performance of military duty, as well as time spent in partisan units and formations during combat operations, and time spent in health care facilities as a result of military trauma - under the procedure laid down for calculating the length of such service when granting pension payments for length of service to servicemen;

2) employment, including as a freeman in military units, and service, other than military service under sub-paragraph 1) of this paragraph, during the Great Patriotic War - at double payment;

3) work in Leningrad during its blockade during the Great Patriotic War from September 8, 1941 to January 27, 1944 - at triple payment;

4) time spent by citizens aged 12 or older in Leningrad during the period of the siege from September 8, 1941 to January 27, 1944 - at double payment;

5) the time spent in the territory of other States during the Great Patriotic War, where they were forcibly removed, as well as the time spent in fascist concentration camps (ghettos and other places of enforced detention during the war), unless the persons in question committed crimes against the homeland during these periods - at double payment;

6) the period of detention, service of sentences in places of deprivation of liberty, exile, forced labour with restriction of liberty, work in a settlement settlement and compulsory treatment in a mental health-care institution, of citizens who were unlawfully prosecuted and repressed and subsequently rehabilitated - at triple payment;

7) work and military service in areas adjacent to the Semipalatinsk Nuclear Testing Site from August 29, 1949, to July 5, 1963, at triple rate, and from July 6, 1963, to January 1, 1992, at one and a half rate;

8) work in anti-disease and anti-plague facilities, infectious disease facilities for the treatment of persons infected with human immunodeficiency virus or AIDS patients - at double rate, in forensic medical examination and pathologist's diagnosis organizations - at half rate under the list of work approved by the Government of Kazakhstan;

9) work on water transport during a full navigation period shall be counted as a year of work;

10) work during a full season in seasonal industrial organizations irrespective of their departmental subordination - as per the list approved by the Government of the Republic of Kazakhstan, shall be counted as work experience for a year of work.

Article 209. Confirmation of length of service

1. The length of service for the calculation of retirement pension payments shall be taken into account for the period up to January 1, 1998.

2. The length of employment shall be confirmed by a work record book or, in the absence of a work record book or appropriate entries therein, determined on the basis of documents confirming the details of employment or a court decision.

Article 210. Calculation of retirement pension payments

1. Full retirement pension payments shall be calculated at 60 per cent of the average monthly income established under Article 211 hereof.

2. Retirement pensions shall be calculated based on the average monthly income for any three consecutive years irrespective of breaks in service since January 1, 1998.

The size of average monthly income, excluding income determined pursuant to paragraph 3 of this Article, shall be fixed depending on the income from which mandatory pension contributions have been made to cumulative pension funds or a unified cumulative pension fund, social contributions to the Fund, as determined by the competent public authority.

3. The size of average monthly income for the period from January 1, 1998 to persons employed by Russian organisations of the Baikonur Complex, for periods of labour, entrepreneurial activity, private practice in types of activity, to which the correction factor of 0 to the rates of mandatory pension contributions, mandatory professional pension contributions was applied by decision of the Government of the Republic of Kazakhstanas well as for the period of activities from April 1, 2020 to October 1, 2020, income from which was excluded from the income of an individual subject to taxation, as per sub-paragraph 51) of paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code), shall be fixed respectively to the income confirmed by a certificate of income.

Retirement pension payments shall be calculated based on the size of income paid in the currency of the Russian Federation at the official exchange rate of the national currency of the Republic of Kazakhstan to foreign currencies, fixed by the National Bank of the Republic of Kazakhstan on the date of application for the assignment of retirement pension payments.

4. Retirement pensions shall be awarded in full to the following categories of persons upon attaining the ages specified in paragraphs 1 to 3 of Article 207 hereof:

1) men - with at least twenty-five years of work experience as of January 1, 1998;

2) women, with at least twenty years of work experience as of January 1, 1998.

Note!
Paragraph 5 from 01.01.2028 is valid in the wording provided for in Article 263 of this Code.

5. The size of retirement pension payments for each full year worked prior to January 1, 1998 in excess of the required length of service shall be increased by 1 per cent, but not to exceed 75 per cent of the income considered for the calculation of retirement pension payments.

In case the calculated amount of retirement pension payments in full shall be lower than the minimum pension amount established for the financial year in question by the law on the national budget, the retirement pension payments shall be established at the minimum pension amount.

6. Partial retirement pensions shall be granted to the categories of persons referred to in paragraphs 1 to 3 of Article 207 hereof, where they are not eligible for a full retirement pension, subject to their having completed at least six months of service as of January 1, 1998.

7. Partial retirement pension payments shall be calculated as a proportion of the full retirement pension payment in proportion to the length of service as of January 1, 1998.

8. Retirement pensions shall be paid from the budgetary funds.

Article 211. Determination of income to calculate retirement pension payments

1. Income for calculating pension payments for 3 years of service shall be calculated by dividing the total income for 36 consecutive calendar months of service by thirty-six.

Upon the applicant's request, the months of state of emergency or restrictive measures in the Republic of Kazakhstan shall be excluded from determining the average monthly income and replaced by other months immediately preceding or following them.

2. Income for the calculation of retirement pension allowances may not exceed the size of 55 times the monthly calculation index fixed by the law on the national budget for the financial year concerned.

Paragraph 4. Pension payments for length of service

Article 212: Eligibility for pension payments for length of service

1. Servicemen (other than conscripted military personnel), employees of special state and law enforcement agencies and the state courier service shall be eligible for pension payments for length of service:

1) who have served in the military, special state and law enforcement agencies or the state courier service for at least twenty-five years and who have reached the age limit for service upon separation from service as stipulated by the laws of the Republic of Kazakhstan;

2) those with at least twenty-five years' seniority in the military service, service in special state or law-enforcement agencies, or service in the state courier service, dismissed on redundancy or at their own request, or for health reasons, or on liquidation of a law-enforcement agency;

3) those with a total length of service of 25 years or more, including at least 12 years and six months of uninterrupted military service, service in special state or law enforcement agencies or the state courier service, and those who have reached the age limit for military service as laid down by the laws of the Republic of Kazakhstan, service in special state and law-enforcement agencies, the state courier service, or on redundancy or health grounds, or on liquidation of a law-enforcement agency.

2. Persons whose rights to hold special ranks, rank and uniforms were abolished as of January 1, 2012, shall be eligible for long-service pension payments:

1) those who have served in the military, special state and law-enforcement bodies or the state courier service for at least 25 years and who have reached the age limit for the law-enforcement service for the special rank or grade recorded at the time of termination of the right to hold special ranks and class ranks, and to wear a uniform;

2) those with at least twenty-five years' seniority in the military service, service in special state or law-enforcement agencies, or service in the state courier service, dismissed on redundancy or liquidation of a law enforcement agency, or at their own request, or due to incompatibility with the position held or the work performed due to a health condition that prevents them from continuing their work;

3) those with a total length of service of 25 years or more, including at least 12 years and six months of uninterrupted military service, service in special state or law enforcement agencies or the state courier service, and dismissed on redundancy or liquidation of the law enforcement agency, or due to incompatibility with the position held or work performed due to a health condition that prevents them from continuing to work, those who, at the time of the abolition of the right to hold special ranks and rank and to wear uniforms, have reached the age limit for service in the law enforcement service of the special rank or grade recorded.

3. Eligibility for payment of pension payments for length of service for persons whose medical posts have been reduced in the internal affairs agencies of Kazakhstan with effect from July 1, 2022 and January 1, 2023, provided they continue to work in healthcare facilities located in remand centres and institutions of the criminal enforcement (penitentiary) system, dismissed on the grounds of redundancy or health reasons, or upon attainment of an age corresponding to the age limit for service in the law enforcement service under a special rank at the time of reduction of the post in the internal affairs agencies of Kazakhstan, shall arise if there have been twenty-five or more years of total service, of which at least twelve years and six months have been continuous military service, service in special state and law enforcement agencies or in the state courier service. The Government of the Republic of Kazakhstan shall adopt the rules for retention of allowances for length of service for persons whose medical posts are reduced in the internal affairs agencies of the Republic of Kazakhstan with effect from July 1, 2022 and January 1, 2023, who at the time of reduction of their posts had at least twelve years and six months of continuous military service, service in special state and law enforcement agencies, state courier service, provided they continue to work in health care facilities located in remand centres and institutions of the criminal executive power.

4. Servicemen, employees of special state and law enforcement bodies and the state courier service, as well as persons whose right to hold special ranks, rank and uniforms was abolished as of January 1, 2012, first enlisted after January 1, 1998 and dismissed before January 1, 2016, who were eligible for long-service pension payments at the date of dismissal under the law in force before January 1, 2016, shall be entitled to long-service pension payments subject to length of service and salary at the time of separation from service.

5. Servicemen, employees of special state and law-enforcement bodies and the state courier service, as well as persons whose rights to hold special ranks, class ranks and to wear uniforms were abolished as of January 1, 2012, and persons whose medical posts in the internal affairs bodies of the Republic of Kazakhstan were reduced on July 1, 2022 and January 1, 2023 and who have not completed at least twelve years and six months of continuous military service at the time of reduction of post, service in special state and law-enforcement agencies and the state courier service, provided they continue to work in healthcare facilities located in remand centres and institutions of the penal (penitentiary) system, who are not eligible for pension payments for length of service at the date of dismissal, shall be awarded retirement pensions under this Code.

6. When enrolling recipients of pension payments for length of service among military personnel, employees of special state and law enforcement bodies, the state courier service, the former State Investigative Committee, as well as persons whose rights to special ranks, class ranks and uniforms were abolished as of January 1, 2012, and persons, whose medical posts were reduced in the internal affairs bodies of Kazakhstan from July 1, 2022 and January 1, 2023, who, at the time of the post reduction, have completed at least twelve years and six months' continuous military service, service in special state and law enforcement agencies and the State Courier Service, provided they continue to work in healthcare organizations located in remand centres and institutions of the penal (penitentiary) system, to civil service with the award of a military (special) rank, a class rank or the establishment of a qualification class, pension payments for length of service shall be suspended for the period of service from the date of enrolment in the service.

7. Upon repeated resignation from service, persons referred to in paragraph 6 of this Article who have served again for 3 years shall be eligible to choose either to receive pension payments for length of service under paragraph 1 of this Article, given length of service and salary at the time of resignation from service, or to resume previously awarded pension payments for length of service, given the increases made in the manner established by the laws of the Republic of Kazakhstan, for the period for which pension payments for length of service were suspended.

This paragraph shall apply to persons specified in paragraph 6 of this Article who were repeatedly dismissed from the prosecution service during the period from January 1, 2012 to December 31, 2015 due to the adoption of the Law of the Republic of Kazakhstan “On Law Enforcement Service”.

8. Persons from the military and internal affairs personnel of member states of the Commonwealth of Independent States who have less than twenty-five years of service, who have reached the age limit on their retirement from service or have been dismissed on redundancy or for health reasons, who have arrived for permanent residence in Kazakhstan from member states of the Commonwealth of Independent States and who have been awarded pension payments for length of service under the laws of those states, shall be entitled to pension payments for length of service.

9. Eligibility for pension payments for length of service under paragraphs 1 to 4 of this Article for persons for whose benefit mandatory pension contributions were transferred from budgetary funds prior to January 1, 2016 shall arise on condition that 50 percent of the amount of mandatory pension contributions transferred from budgetary funds prior to January 1, 2016 for the benefit of members of the armed forces (excluding conscripted military personnel), employees of special state and law enforcement agencies, employees of the state courier service shall be refunded, as well as for the benefit of persons whose rights to hold special ranks, class ranks and to wear uniforms were abolished from January 1, 2012, and persons whose medical posts in the internal affairs agencies of Kazakhstan were reduced on July 1, 2022 and January 1, 2023 and who had at the time of reduction completed at least twelve years and six months of uninterrupted military service, service in special state and law enforcement agencies or in the State Courier Service, provided they continue to work in healthcare facilities located in remand centres and institutions of the penal (penitentiary) system.

10. The sums of long-service pension payments not received on time due to the fault of the long-service pension authority shall be paid for the past without any time limit.

11. Length of service pensions, which were not granted in full prior to January 1, 2016, shall be recalculated to their full amount as determined by the Government of the Republic of Kazakhstan, with a refund of 50 percent of the amounts of mandatory pension contributions transferred from the budgetary funds.

If a pension annuity contract is concluded prior to January 1, 2016 by servicemen (other than conscripted military personnel), employees of special state and law enforcement agencies, the state courier service, as well as persons whose rights to special ranks, class ranks and uniforms were abolished from January 1, 2012, the sum of mandatory pension contributions, formed from budgetary funds, remaining on the individual pension account shall be refunded.

Article 213. Calculation of pension payments for length of service

1. Length of service pensions for military personnel, employees of special state and law enforcement agencies, the state courier service, as well as persons whose right to hold special ranks, class ranks and to wear uniforms was abolished from January 1, 2012, and persons whose medical positions in the internal affairs bodies of the Republic of Kazakhstan were reduced from July 1, 2022 and January 1, 2023, who, at the time of the post reduction, have served for at least 12 years and six months continuously in the military, special state and law enforcement agencies or the state courier service, provided that they continue to work in healthcare facilities located in remand centres and institutions of the criminal enforcement (penitentiary) system, shall be paid for at 50 per cent of their salary.

For each full year of service in the military, special state and law enforcement agencies or the state courier service in excess of twenty-five years, the length of service pension payable under sub-paragraphs 1) and 2) of paragraph 1, and sub-paragraphs 1) and 2) of paragraph 2 of Article 212 hereof shall be increased by two per cent and for each full year of service as of the date of separation from service - by one per cent of the pensionable remuneration.

For each complete year of total seniority accrued as at the date of separation from service in excess of twenty-five years, the pension payments granted under sub-paragraph 3) of paragraph 1, sub-paragraph 3) of paragraph 2 and paragraph 3 of Article 212 hereof shall be increased by one per cent of the amount of the pensionable remuneration.

2. Pensionable remuneration for members of the armed forces, special state and law enforcement agencies, and the state courier service shall comprise the official salary and the official rate of pay (supplements) for the military (special) rank, class rank and the established qualification class.

3. The size of the pensionable remuneration of military personnel, staff of special state and law enforcement agencies and the state courier service shall be calculated as at the date of dismissal (removal from the personnel list) from service and shall be confirmed by a standard certificate from the relevant body at the last place of service.

The size of the pensionable remuneration accounted for persons from among military personnel, employees of internal affairs bodies of the Commonwealth of Independent States who have arrived in the Republic of Kazakhstan for permanent residence from the member states of the Commonwealth of Independent States shall be established as of the date of their separation from service (exclusion from the personnel list) in a similar or equivalent position of military personnel, employees of internal affairs bodies of the Republic of Kazakhstan.

4. The size of pensionable remuneration, counted for pension security of persons, whose right to have special ranks, class ranks and to wear uniforms was abolished from January 1, 2012, and persons, whose medical posts were reduced in the internal affairs bodies of the Republic of Kazakhstan from July 1, 2022 and January 1, 2023 and who had at the time of reduction of post seniority not less than twelve years and six months of continuous military service, service in special state and law enforcement agencies, state body of the state courier service, provided they continue to work in healthcare facilities located in remand centres and institutions of the penal (penitentiary) system, shall be established as prescribed by the Government of the Republic of Kazakhstan.

5. Persons referred to in paragraph 8 of Article 212 hereof shall be entitled to a long-service pension at the rate of 2 per cent of their salary for each full year of service.

6. Maximum monthly pension payments for length of service for military servicemen, employees of special state and law enforcement bodies, state courier service, as well as persons, whose right to hold special ranks, class ranks and to wear uniforms was abolished from January 1, 2012, and persons, whose medical posts were reduced in the bodies of internal affairs of the Republic of Kazakhstan from July 1, 2022 and January 1, 2023, who, at the time of the post reduction, had served for at least twelve years and six months continuously in the military, special state and law enforcement agencies, and the state courier service, on condition that they continue to work in healthcare facilities located in remand centres and institutions of the penal (penitentiary) system, may not exceed 65 per cent of the monetary base established under paragraphs 2 to 5 of this Article and 109 times the monthly calculation index established for the financial year in question by the law on the national budget.

7. Length of service pensions shall be financed from the budget.

Article 214. Calculation of length of service and overall length of service

The length of service of military servicemen, employees of special state and law-enforcement bodies, the state courier service, as well as persons whose rights to hold special ranks, class ranks and to wear uniforms were abolished from January 1, 2012, and persons whose medical posts were reduced in the internal affairs bodies of Kazakhstan from July 1, 2022 and January 1, 2023, Who, at the time of the post reduction, had a length of service of at least 12 years and six months of uninterrupted military service, service in special state and law enforcement agencies or in the state courier service, provided that they continue to work in healthcare facilities located in remand centres and institutions of the criminal enforcement (penitentiary) system, shall be calculated pursuant to a procedure to be established by the Government of the Republic of Kazakhstan.

In this case, the length of service for the assignment of pension payments for length of service shall be calculated on a calendar basis, excluding cases laid down in the laws of the Republic of Kazakhstan.

The length of service calculated in a member state of the Commonwealth of Independent States shall not be subject to revision, unless otherwise stipulated by the international treaties ratified by the Republic of Kazakhstan.

The calculation of the overall length of service for members of the armed forces, employees of special state and law enforcement agencies and the state courier service, as well as persons whose rights to hold special ranks and class ranks as well as to wear uniforms were abolished from January 1, 2012, shall be similar to the calculation of the length of service for the award of retirement pension payments under Article 208 hereof.

Article 215. Authorities responsible for providing pensions for military personnel and employees of special state and law-enforcement agencies and the state courier service

As per the procedure established by the Government of the Republic of Kazakhstan, the competent public authorities shall assign pension payments for length of service to military personnel, employees of special state and law enforcement agencies, the state courier service, as well as persons whose rights to hold special ranks, class ranks and to wear uniforms were abolished from January 1, 2012, and persons whose medical positions in the internal affairs bodies of the Republic of Kazakhstan were reduced from July 1, 2022 and January 1, 2023, who, at the time of the post reduction, had a length of service of not less than twelve years and six months of continuous military service, service in special state and law-enforcement bodies and the state courier service, on condition that they continue to work in health facilities located in remand centres and institutions of the penal (penitentiary) system.

Article 216. Terms of assignment and implementation of pension payments for length of service

1. Long-service pension payments shall be granted and effected from the date of separation from service (exclusion from the personnel list), but not earlier than the date on which the salary was paid, and not longer than three years prior to the date of application for the long-service pension payments.

The day of application for long-service pension payments shall be the day on which the application and the required documents are registered with the appropriate public authority.

Upon receipt of state social security disability allowance or retirement pension payments, long-service pension payments shall be provided from the date of application for long-service pension payments, but not earlier than the date on which state social security disability allowance or retirement pension payments cease to be paid.

2. Long-service pension payments to persons mentioned in paragraph 4 of Article 212 hereof shall be awarded from the date of application for long-service pension payments.

3. Pension payments for length of service for persons who have arrived in the Republic of Kazakhstan for permanent residence from member states of the Commonwealth of Independent States shall be granted (renewed), with regard to annual indexation from the date of application, but not prior to the day on which the pension was paid in a member state of the Commonwealth of Independent States.

4. Length of service pension payments shall be paid for the current month and shall be paid up to and including the month of death or departure for permanent residence outside the Republic of Kazakhstan.

5. The sums of long-service pension payments assigned but not claimed by the recipient shall be paid for the past, but not longer than three years before the date of application for their receipt.

Note!
Paragraph 6 from 01.01.2028 is valid in the wording provided for in Article 263 of this Code.

6. Persons residing in special social services centres under residential care and who are fully covered by the state shall receive a pension for length of service equal to 30 per cent of the pension payments for length of service awarded under Article 213 hereof, but not less than the minimum pension set for the financial year in question by the law on the national budget.

70 per cent of the pension payment granted for length of service shall be transferred to a separate bank account or to a cash checking account of the special social services centres.

A designated public authority shall establish the procedure for the use of these funds by the special social services centres.

If the recipient leaves the special social services centre, the long-service pension payment shall be restored in full as from the first day of the month following the month of leaving.

Paragraph 5: Pension payments from the unified accumulative pension fund and/or voluntary pension contributions

Article 217. Guarantees for the safeguarding of pension assets

1. The state shall guarantee recipients of pension payments the safety of mandatory pension contributions, mandatory professional pension contributions in the unified pension savings fund in the amount of actually made mandatory pension contributions, mandatory professional pension contributions, subject to the rate of inflation in the order established by this Code and other normative legal acts of the Republic of Kazakhstan.

2. The safeguarding of pension assets shall also be guaranteed through:

1) accumulating pension savings through mandatory pension contributions, mandatory employer pension contributions and mandatory occupational pension contributions in the unified pension savings fund;

2) setting out the conditions and procedures for investment portfolio management activities at the expense of pension assets;

3) setting requirements for investment portfolio managers to reimburse from their own capital the negative difference between the nominal yield on pension assets received by the investment portfolio manager and the minimum yield on pension assets, calculated hereunder and in compliance with the Code and the regulatory legal act of the competent authority for regulation, control and supervision of the financial market and financial organisations;

4) investment management of pension assets of the unified pension savings fund by the National Bank of the Republic of Kazakhstan, excluding pension assets transferred to the trust management of the investment portfolio manager;

5) regulating the activities of the unified pension savings fund by setting appropriate requirements for raising pension contributions and making pension payments;

6) regulating the activities of voluntary funded pension funds by setting appropriate standards and limits, as well as the requirements laid down in the laws of the Republic of Kazakhstan;

7) specifying requirements for the founders, shareholders and executives of voluntary pension funds, as well as for the size and composition of their share capital;

8) setting requirements for the management of the unified pension savings fund;

9) establishing requirements for storage of pension assets of the unified pension savings fund at a custodian bank;

10) requiring voluntary pension funds to hold financial instruments and money comprising pension assets exclusively at custodian banks that are not affiliated with the voluntary pension funds;

11) maintaining separate accounting of own funds and pension assets of the unified pension savings fund or voluntary pension savings fund, as well as establishing control over their target allocation;

12) setting requirements for diversification and risk reduction in the allocation of pension assets;

13) setting the size of commission fee received by the National Bank of the Republic of Kazakhstan, unified accumulative pension fund, investment portfolio manager, voluntary accumulative pension fund;

14) obligatory annual audit of the unified accumulative pension fund, voluntary accumulative pension fund;

15) regular reporting by the unified pension savings fund, voluntary pension savings fund to the relevant public authorities as prescribed by the laws of the Republic of Kazakhstan;

16) granting information on the status of pension savings to the depositor of mandatory pension contributions, a natural person for whom mandatory employer pension contributions, mandatory occupational pension contributions, voluntary pension contributions (the recipient of pension payments) have been transferred;

17) enabling a natural person for whom voluntary pension contributions have been transferred (beneficiary of pension payments) to transfer his or her pension savings, formed from voluntary pension contributions, from the unified pension saving fund to a voluntary pension saving fund or from a voluntary pension saving fund to a unified pension saving fund, or from one voluntary pension saving fund to another voluntary pension saving fund;

18) voluntary insurance of pension savings in full or in part at the choice of the depositor of mandatory pension contributions, a natural person for whom mandatory occupational pension contributions have been transferred, voluntary pension contributions (recipient of pension payments);

19) recording and assessing pension assets pursuant to the procedure laid down by the authority responsible for regulating, monitoring and supervising the financial market and financial organisations.

Article 218. Eligibility for payment of state guarantee for safeguarding mandatory pension contributions, mandatory occupational pension contributions in the unified pension savings fund

1. The state guarantee for the safety of mandatory pension contributions, mandatory occupational pension contributions in the unified pension savings fund in the amount of actually made mandatory pension contributions, mandatory occupational pension contributions, subject to the rate of inflation, shall be provided:

1) to persons who have reached retirement age under paragraph 1 of Article 207 hereof;

2) to persons listed in sub-paragraphs 2) and 3) of paragraph 1 of Article 220, sub-paragraphs 2) and 3) of paragraph 1 of Article 221 hereof.

2. Persons specified in paragraph 3 of Article 220, as well as those who have transferred their pension savings to an investment portfolio manager under sub-paragraph 1) of paragraph 5 of Article 37 hereof shall be guaranteed by the state the safety of mandatory pension contributions, mandatory occupational pension contributions in the unified pension savings fund in the amount of actually made mandatory pension contributions, mandatory occupational pension contributions, adjusted for the inflation rate, made for the period from the date of withdrawal of pension savings for the purpose of improving living conditions and (or) paying for medical treatment or from the date of transfer of pension savings to the investment portfolio manager before reaching the age specified in Article 207 hereof.

3. The state shall guarantee the persons referred to in sub-paragraph 4) of paragraph 1 of Article 220 and sub-paragraph 4) of paragraph 1 of Article 221 the safety of mandatory pension contributions, mandatory occupational pension contributions in the unified pension savings fund in the amount of actually made mandatory pension contributions, mandatory occupational pension contributions adjusted for inflation, made for the period from the conclusion of the pension annuity contract with the insurance institution until reaching the age specified in Article 207, paragraph 1 hereof.

4. The state guarantee for the safety of mandatory pension contributions in the unified pension savings fund shall not apply to the sum of mandatory pension contributions paid in the sum of pension savings to the persons referred to in paragraph 3 of Article 220 hereof.

Article 219. Arranging for the payment of the difference under a state guarantee

State guarantee for safety of mandatory pension contributions, mandatory professional pension contributions in the unified pension savings fund shall be provided to persons mentioned in paragraph 1 of Article 218 hereof, in the form of payment of the difference between the amount of actually made mandatory pension contributions, mandatory professional pension contributions, adjusted for inflation rate, and the amount of pension savings in the unified pension savings fund, generated by mandatory pension contributions, mandatory occupational pension contributions as of the date of entitlement to pension payments under sub-paragraphs 1) - 3) of paragraph 1 of Article 220 and sub-paragraphs 1) - 3) of paragraph 1 of Article 221 hereof, as determined by the Government of the Republic of Kazakhstan.

No payment of the difference shall be made if the difference between the amount of mandatory pension contributions actually made, mandatory occupational pension contributions adjusted for inflation and the amount of pension savings in the unified pension savings fund is zero or takes on a negative value.

Article 220. Eligibility for pension payments on account of mandatory pension contributions

1. Pension payments from mandatory pension contributions shall be provided to persons who have pension savings in the unified pension savings fund:

1) mentioned in paragraph 1 of Article 207 hereof;

2) persons with group one and two disabilities, if the disability has been established indefinitely;

3) foreigners and stateless persons who have left Kazakhstan for permanent residence outside Kazakhstan, if not otherwise specified in the laws of Kazakhstan and international treaties ratified by Kazakhstan;

4) upon reaching the age of forty-five, when the pension savings are sufficient to execute a pension annuity contract with an insurance company to ensure an insurance benefit not lower than 70 per cent of the minimum subsistence level set by the law on the national budget and in force as of January 1 of the financial year concerned, under Article 225 hereof.

1-1. Persons who have reached the age of fifty-five and for whom compulsory occupational pension contributions have been paid for a total of at least eighty-four months, subject to their termination of employment in jobs with harmful working conditions or transfer to another job that excludes exposure to harmful production factors, are entitled to pension payments at the expense of mandatory pension contributions in the manner determined by the Government of the Republic of Kazakhstan.

Note!
Paragraph 2 from 01.01.2028 is valid in the wording provided for in Article 263 of this Code.

2. A lump sum of pension savings from the unified pension savings fund shall be paid if the amount of pension savings of the persons mentioned in sub-paragraphs 1) and 2) of paragraph 1 of this Article does not exceed twelve times the minimum pension set by the law on the national budget and in force as of January 1 of the respective financial year.

3. Lump-sum pension payments to improve housing conditions for the benefit of the contributor or spouse or close relatives and/or to pay for medical treatment for the contributor or spouse or close relatives shall be made under one of the following conditions:

in case the amount of pension savings through mandatory pension contributions available in the individual pension account of the mandatory pension contributions depositor exceeds the minimum pension savings adequacy threshold specified by a methodology approved by the Government of the Republic of Kazakhstan;

if the amount of pension for persons mentioned in paragraphs 1, 2 and 3 of Article 207 hereof as well as the amount of monthly maintenance of persons mentioned in paragraph 4 of Article 207 hereof ensure a replacement rate of the average monthly income of the recipient not less than 40 per cent as fixed by the Government of the Republic of Kazakhstan. In calculating the average monthly income replacement rate, the income of the recipient prior to the date of retirement shall be considered, but shall not exceed the average monthly income in the country;

if the contributor of mandatory pension contributions has concluded a pension annuity contract with an insurance company;

if the contributor is a recipient of pension payments for length of service.

4. If a person who has pension savings in the unified pension savings fund through mandatory pension contributions dies, they shall be inherited as prescribed by the laws of the Republic of Kazakhstan.

Footnote. Article 220 as amended by the Law of the Republic of Kazakhstan dated 21.12.2023 № 49-VIII (shall be enforced from 01.01.2024).

Article 221. Eligibility for pension payments on account of mandatory occupational pension contributions

1. Pension payments on account of mandatory occupational pension contributions shall be granted to persons who have pension savings in the unified pension savings fund:

1) referred to in paragraph 1 of Article 207 hereof;

2) persons with group one and two disabilities, if the disability has been established indefinitely;

2-1) upon the occurrence of the conditions specified in paragraphs 1 and 2 of Article 195-1 of this Code;

3) foreigners and stateless persons who have left Kazakhstan for permanent residence outside Kazakhstan, unless otherwise specified by the laws of Kazakhstan and international treaties ratified by Kazakhstan;

4) on reaching the age of forty, for whom mandatory occupational pension contributions have been paid for a total of at least sixty calendar months, by concluding a pension annuity contract with an insurance company if the pension savings are sufficient to provide the insurance benefit at least 70 per cent of the minimum subsistence level established for the financial year in question by law on the national budget and in force as of January 1 of the financial year concerned.

2. A lump sum of pension savings from the unified pension savings fund shall be paid if the amount of pension savings of the persons mentioned in subparagraphs 1) and 2) of paragraph 1 of this Article shall not exceed twelve times the minimum pension set by the law on the national budget and in force as of January 1 of the respective financial year.

3. If a person who has pension savings in the unified pension savings fund through mandatory occupational pension contributions dies, they shall be inherited as prescribed by the laws of the Republic of Kazakhstan.

Footnote. Article 221 as amended by the Law of the Republic of Kazakhstan dated 21.12.2023 № 49-VIII (shall be enforced from 01.01.2024).

Article 222. Eligibility for pension payments from the mandatory pension contributions of the employer

1. Pension payments from the employer's mandatory pension contributions shall be granted to persons for whom the employer's mandatory pension contributions have been remitted for a cumulative period of at least sixty calendar months:

1) if the conditions laid down in paragraph 1 of Article 207 hereof arise;

2) persons with group one and two disabilities, if the disability has been established indefinitely.

2. The parameters used to calculate the size of pension payments from the employer's mandatory pension contributions shall be determined annually by the Government of the Republic of Kazakhstan.

3. The maximum pension payment from the employer's mandatory pension contributions may not exceed 2 times the minimum subsistence level set for the financial year in question by the law on the national budget.

4. Pension payments from the employer's mandatory pension contributions shall be awarded for life, shall be paid for the current month and shall be made until the month of death or departure for permanent residence outside the Republic of Kazakhstan, inclusive.

5. The rules for calculating the amount and making pension payments from the employer's mandatory pension contributions from the unified pension accumulation fund shall be developed by the competent public authority.

Article 223. Pension payments from voluntary pension contributions

1. Pension payments from voluntary pension contributions shall be provided to persons who have pension savings in the unified pension accumulation fund and/or a voluntary pension accumulation fund:

1) who have reached the age of fifty;

2) who are persons with disabilities;

3) foreigners and stateless persons who have left Kazakhstan for permanent residence outside Kazakhstan, except as otherwise specified by the laws of Kazakhstan and international treaties ratified by the Republic of Kazakhstan.

2. If a person who has pension savings in the unified pension savings fund and (or) a voluntary pension savings fund through voluntary pension contributions dies, they shall be inherited as stipulated by the laws of the Republic of Kazakhstan.

3. The procedure for receiving pension payments from voluntary pension contributions shall be decided independently by the recipient as per the pension rules of the unified accumulative pension fund and/or voluntary accumulative pension fund.

Article 224. Arranging pension payments from the unified pension savings fund

1. Pension payments from pension savings formed from mandatory pension contributions, mandatory employer's pension contributions, mandatory occupational pension contributions shall be made:

1) from the unified pension savings fund for persons mentioned in sub-paragraphs 1) and 2) of paragraph 1 of Article 220, sub-paragraphs 1) and 2) of paragraph 1 of Article 221 hereof, in the form of monthly pension payments pursuant to a schedule to be set in the manner prescribed by the Government of the Republic of Kazakhstan;

2) in the form of insurance payments from an insurance company under a pension annuity contract at the expense of the pension savings of the persons mentioned in subparagraph 4) of paragraph 1 of Article 220, subparagraph 4) of paragraph 1 of Article 221 hereof, under the procedure specified by the authority responsible for regulation, control and supervision of the financial market and financial institutions.

2. The size of the monthly pension payment from pension savings in the unified cumulative pension fund, formed from mandatory pension contributions, mandatory professional pension contributions, mandatory pension contributions of the employer, shall be established as per the methodology approved by the Government of the Republic of Kazakhstan.

The size and frequency of pension payments made from voluntary pension contributions shall be fixed by the recipient of the pension payments independently.

3. Payments of pension savings from the unified pension savings fund to persons listed in sub-paragraphs 1) - 3) of paragraph 1, paragraphs 1-1 and 4 of Article 220 and sub-paragraphs 1) - 3) of paragraph 1, paragraph 3 of Article 221 hereof, shall be made in the order established by the Government of the Republic of Kazakhstan to the extent of the pension savings available to the recipient of pension savings, generated from mandatory pension contributions, mandatory occupational pension contributions, including withholdings in the form of individual income tax, made under the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code).

4. Lump-sum pension payments from the unified pension savings fund from pension savings formed at the expense of mandatory pension contributions, to the persons mentioned in paragraph 3 of Article 220 hereof, shall be made in the order established by the Government of the Republic of Kazakhstan, subject to withholdings in the form of individual income tax, effected as per the tax legislation of the Republic of Kazakhstan.

The size of the lump sum pension payment generated from the mandatory pension contributions:

to persons mentioned in the second indent of paragraph 3 of Article 220 hereof may not exceed the sum of the difference between the amount of pension savings from the recipient's mandatory pension contributions held in trust by the National Bank of Kazakhstan and the minimum adequacy threshold of pension savings;

to persons listed in the third indent of paragraph 3 of Article 220 hereof may not exceed 50 per cent of the amount of pension savings from the recipient's mandatory pension contributions, which are held in trust by the National Bank of Kazakhstan;

to persons specified in the fourth and fifth indents of paragraph 3 of Article 220 hereof may not exceed the amount of pension savings from the recipient's mandatory pension contributions, which are held in trust by the National Bank of Kazakhstan.

Lump-sum pension payments shall be transferred by the unified pension savings fund to special accounts for lump-sum pension payments from the unified pension savings fund for the purpose of improving housing conditions and (or) paying for medical treatment, opened by the competent operator.

5. Payment for banking services related to transfers, credits and payments of pension savings amounts on account of mandatory pension contributions, mandatory employer's pension contributions, mandatory occupational pension contributions shall be made from own funds of the unified pension savings fund, excluding their conversion amounts, payment for banking services related to credits and (or) subsequent transfer of lump sum pension payments by the competent operator.

Payment for services of the competent operator, including payment for banking services related to lump-sum pension payments at the expense of mandatory pension contributions to persons mentioned in paragraph 3 of Article 220 hereof, shall be made at the expense of the said persons.

Footnote. Article 224 as amended by the Law of the Republic of Kazakhstan dated 21.12.2023 № 49-VIII (shall be enforced from 01.01.2024).

Paragraph 6: Procedures for making insurance payouts from insurance companies

Article 225. Insurance payouts from insurance companies under pension annuity contracts

1. Persons listed in paragraph 1 of Article 207, sub-paragraph 4) of paragraph 1 of Article 220 and sub-paragraph 4) of paragraph 1 of Article 221 hereof shall enjoy the right to conclude a pension annuity contract with an insurance company for the provision of insurance payments for life, using pension savings formed from mandatory pension contributions and (or) mandatory occupational pension contributions.

If the pension savings formed from mandatory pension contributions and/or mandatory occupational pension contributions are insufficient, the pension savings formed from voluntary pension contributions may be used to conclude a pension annuity contract.

In the event of insufficiency of pension savings formed from mandatory occupational pension contributions to conclude a pension annuity contract, the persons listed in sub-paragraph 4) of paragraph 1 of Article 221 hereof shall enjoy the right to use the pension savings formed from mandatory pension contributions.

2. The size of the monthly insurance payment from the insurance company may not be less than 70 per cent of the subsistence minimum (1.4 times the subsistence minimum in the case of a pension annuity contract concluded by two persons) applicable on the date of conclusion of the pension annuity contract.

In case of the death of one of the insured persons under the pension annuity contract, the monthly insurance payment from the insurance company for the second insured person may not be less than 70 per cent of the subsistence minimum applicable on the date of conclusion of the pension annuity contract.

Article 226. Procedure for concluding pension annuity contracts and making insurance payments

1. Pension annuity contracts shall be concluded for a term specified by the requirements hereof.

2. A party to a pension annuity contract may be two insured persons who are spouses or close relatives as specified in the Code of the Republic of Kazakhstan “On Marriage (Matrimony) and Family” and who are simultaneously insured.

3. A person entering into a pension annuity contract shall be free to choose an insurance company.

4. The pension annuity contract shall be entered into in writing.

The grounds for concluding a pension annuity contract shall be an application of the insured person(s) or contributor(s) of mandatory pension contributions and/or a natural person for whom mandatory occupational pension contributions have been transferred, which contains data required for calculating the insurance premium and identifying the insured person(s).

If the insured person (contributor) of the mandatory pension contributions and/or a natural person for whom the mandatory pension contributions have been transferred wishes, the pension annuity contract may be concluded by writing to the insurer or by exchanging information between the insured person (contributor) of the mandatory pension contributions and/or a natural person, for whom the mandatory occupational pension contributions have been transferred, and the insurer using the insurer's Internet resource or an Internet resource created with the participation of the organisation for the formation and maintenance of the insurance database.

The requirements for the insurance company and internet sources when concluding a pension annuity contract shall be laid down in Article 15-2 of the Law of the Republic of Kazakhstan “On Insurance Activities”.

5. Exchange of information upon conclusion and termination of pension annuity contracts, amendments and (or) additions to existing pension annuity contracts between the unified pension savings fund and the insurance company, between one insurance company and another insurance company shall be performed via the organisation for formation and maintenance of insurance database in the order established by the regulatory legal act of the competent authority for regulation, control and supervision of financial market and financial organisations.

6. The insurance database organisation shall compile and maintain the insurance database pursuant to this Code and the Law of the Republic of Kazakhstan “On Insurance Activities”.

7. The pension annuity contract shall enter into force and become binding on the parties as soon as the unified pension savings fund and/or the voluntary pension savings fund and/or the insurance company has transferred the insurance premium in full to the insurance company.

8. A pension annuity contract may be terminated only at the initiative of the insured (insured persons - in the case of two persons concluding a pension annuity contract) provided the pension annuity contract is concluded with another insurance company, but not earlier than two years after its conclusion, or if the insured (insured person), who is a foreigner or stateless person, leaves the Republic of Kazakhstan for permanent residence and submits the documents stipulated by the laws of the Republic of Kazakhstan, confirming the fact of departure.

The size of insurance payments, as well as the procedure for terminating a pension annuity contract, amending and/or supplementing a pension annuity contract in the event of divorce under the Code of the Republic of Kazakhstan “On Marriage (Matrimony) and Family” shall be established by the pension annuity contract concluded as per paragraph 2 of this Article.

On termination of the pension annuity contract:

1) the redemption amount stipulated therein shall not be less than the amount of the premium paid, less the amount of the insurance payments made and the expenses of the insurance company for the management of the case;

2) the amount of the monthly insurance payment from the insurance company under the newly concluded pension annuity contract may not be less than 70 per cent of the subsistence minimum in force on the date of the newly concluded pension annuity contract.

9. A contributor of mandatory pension contributions and (or) a natural person for whom mandatory occupational pension contributions have been transferred, a recipient of pension payments who has concluded a pension annuity contract, shall be eligible to use the pension savings remaining in the pension account after conclusion of the pension annuity contract and (or) newly formed to conclude another pension annuity contract with an insurance company.

10. In the event of an amendment to an existing pension annuity contract:

1) the frequency of insurance payments shall be established as set out in paragraph 12 of this Article;

2) the amount of the periodic insurance payment from the insurance company under the pension annuity contract may not be less than 70 per cent of the subsistence minimum in force on the date of amendment of the current pension annuity contract.

11. The insurance premium and payout shall be calculated by the insurance company pursuant to the methodology prescribed by the authority responsible for the regulation, control and supervision of the financial market and financial institutions.

The acceptable level of expenses incurred by an insurance company for the management of pension annuity contracts concluded, as well as the indexation rate of the insurance payout, shall be laid down by the competent authority for the regulation, control and supervision of the financial market and financial institutions.

Insurance payments shall be transferred to the recipient's bank account, the details thereof shall be specified in the pension annuity contracts, considering deductions in the form of individual income tax under the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code), and contributions to the mandatory social health insurance system under the Law of the Republic of Kazakhstan “On Mandatory Social Health Insurance”.

Payment for bank services associated with transfers, credits and disbursements of insurance payouts shall be made out of the insurance company's own funds.

12. Insurance payments under the pension annuity contract shall be made on a monthly basis.

The first monthly insurance payment shall be made by the insurance company no later than ten working days after the premium amount is transferred to the insurance company under the pension annuity contract, but no earlier than the insured person reaches the age of:

men - 55;

women:

from January 1, 2021 - 52;

From January 1, 2022 - 52.5;

From January 1, 2023 - 53;

From January 1, 2028 - 53.5;

From January 1, 2029 - 54;

From January 1, 2030 - 54.5;

From January 1, 2031 - 55;

persons mentioned in sub-paragraph 4) of paragraph 1 of Article 221 hereof - 50.

13. Persons who have concluded a pension annuity contract may, at the earliest two years from the date of conclusion of the contract, apply to the insurance company to change the terms of the contract in terms of reducing the amount of insurance payouts and returning the money to the unified pension savings fund.

The sum of money to be refunded to the unified pension savings fund shall be equal to the difference between the redemption amount of the pension annuity contract on the date of amendment and the amount of insurance premium calculated based on the payout defined in paragraph 2 of Article 225 hereof on the date of amendment of the pension annuity contract.

14. The procedure for transferring redemption amounts from one insurance company to another insurance company due to the conclusion of a pension annuity contract, to the unified pension savings fund under the pension annuity contract shall be established by a legal act of the competent authority for the regulation, control and supervision of the financial market and financial organisations.

Article 227. Rights and obligations of the parties to the pension annuity contract

1. The insured person shall be eligible to:

1) familiarise himself/herself with the insurance company's benefit calculations;

2) use the pension savings to pay the insurance premium when concluding a pension annuity contract with an insurance company or amending and/or supplementing the existing contracts;

3) draw own funds, if the amount of pension savings is insufficient to pay the insurance premium when concluding a pension annuity contract with an insurance company or amending and/or supplementing the existing contracts;

4) hire independent actuaries to calculate the amount of insurance payments from the insurance company;

5) obtain a copy of the pension annuity contract.

2. The insured person shall be obliged to:

1) notify the unified pension savings fund, voluntary pension savings fund within ten calendar days of entering into the pension annuity contract or amending the pension annuity contract by submitting the original of such contract and (or) an addendum to the pension annuity contract;

2) when terminating the pension annuity contract, submit an application for termination of the pension annuity contract and submit the original contract with the new insurance company within ten working days of concluding the new pension annuity contract.

3. The insurance company shall receive the premium amount under the pension annuity contract as a lump sum and in full.

4. The insurance company shall be obliged to:

1) make the insured person aware of the insurance company's benefit calculations;

2) execute the pension annuity contract as provided for in this Code and the regulatory act of the authority responsible for regulating, monitoring and supervising the financial market and financial organisations;

3) exchange data on concluded contracts with the organisation for the formation and maintenance of the insurance database following the procedure and within the time limits specified by the authority responsible for the regulation, control and supervision of the financial market and financial organisations;

4) within ten working days of receiving data from the insurance database organisation on the conclusion of a pension annuity contract with the new insurance organisation, transfer the redemption amount to the new insurance organisation;

5) in the event of failure to make timely insurance payments from the insurance company under the pension annuity contract, pay the insured person or the insured, whose rights have been violated, a penalty of 1.5 per cent of the unpaid amount for each day of delay, but not exceeding 50 per cent of the unpaid amount;

6) within twenty calendar days of receipt of the application under paragraph 13 of Article 226 hereof, transfer to the unified accumulative pension fund the amount of money to be refunded.

Article 228. The procedure for transferring pension savings to an insurance company

1. Within no later than five working days from the date of receipt of information on the concluded pension annuity agreement with the insurance organization, the unified accumulative pension fund, the voluntary accumulative pension fund are obliged to transfer the pension savings of the depositor (recipient) to the insurance organization.

2. In case of delay in fulfilling the obligations specified in paragraph 1 of this Article, the unified accumulative pension fund, the voluntary accumulative pension fund shall be liable to the recipient in accordance with the laws of the Republic of Kazakhstan.

Footnote. Article 228 as amended by Article 263 of this Code (effective from 01.01.2024).

Chapter 16. SOCIAL PROTECTION FOR SURVIVORS Paragraph 1: General provisions

Article 229. Eligibility for social protection for survivors

1. In the event of the death of relatives and friends, persons may be eligible for social protection in the form of:

1) state survivor allowances for family members of the deceased breadwinner who are unable to work and who were his or her dependents;

2) social security survivor payment if the deceased breadwinner was a member of the mandatory social security system.

2. The rights covered by this article shall be exercised in the manner and under the conditions laid down in this Code.

3. Additional social assistance measures may be granted to survivors as decided by the local executive authorities.

Article 230. Procedure for granting and payment of state social survivor allowance and social security survivor payment

1. The ground for granting the state social survivor allowance and social security survivor payment (hereinafter the survivor allowance and social security survivor payment) shall be an application of the person eligible for the survivor allowance and social security survivor payment or his/her legal representative.

2. Application for survivor allowances and social security survivor payment shall not be required when they are granted via a proactive service under the Law of the Republic of Kazakhstan “On State Services”.

3. The designated public authority shall establish the procedure for:

calculating (determining) the amount, granting, paying, suspending, recalculating, resuming, terminating and reviewing the decision on granting (refusing to grant) state social survivor allowance;

calculating (determining) the amount, granting, implementing, suspending, recalculating, resuming, terminating and reviewing the decision on granting (refusing to grant) social security survivor payment.

Article 231. Refusal to accept an application and to grant survivor allowances and social security survivor payment

1. The grounds for refusing an application for survivor allowances and social security survivor payment shall include:

1) obtaining data from the information system of the competent public authority confirming the assignment, implementation of survivor allowances and social security survivor payment, application or consent through a proactive service for their assignment;

2) submission by the applicant of an incomplete set of documents as required by the laws of the Republic of Kazakhstan and (or) documents with expired validity and (or) documents expiring on the date of making a decision on granting or denying survivor allowances and social security survivor payment;

3) discrepancy between the data on the identity document (other than its replacement under the laws of the Republic of Kazakhstan, confirmed by data from state information systems) and the documents required for its assignment;

4) ineligibility for survivor allowances and social security survivor payment;

5) lack of the applicant's consent to access restricted personal data required for granting survivor allowances and social security survivor payment.

2. The grounds for refusing to grant survivor allowances and social security survivor payment shall be:

1) finding that the documents submitted by the applicant for the granting of survivor allowances and social security survivor payment and (or) the data (information) contained therein are not authentic;

2) inconsistency of the applicant and (or) submitted documents, data and information required for granting survivor allowances and social security survivor payment with the requirements laid down by the laws of the Republic of Kazakhstan;

3) failure to submit the document and (or) data requested by the Fund during the verification process, which is necessary for the assignment of social security survivor payment;

4) a negative value of the calculated amount of survivor payment.

Article 232. Rights and obligations of recipients of survivor allowances and social security survivor payment

1. Recipients of survivor allowances and social security survivor payment shall enjoy the right to:

1) receive the social security survivor payment under the procedure laid down herein, notwithstanding the receipt of state survivor allowances;

2) request and obtain, free of charge, information from the State Corporation and the Fund on the procedure for granting and receiving survivor allowances and social security survivor payment;

3) appeal against decisions, actions (inaction) of public authorities, the State Corporation and the Fund in the order established by the laws of the Republic of Kazakhstan.

2. Recipients of survivor allowances and social security survivor payment must:

1) provide complete and reliable data for the assignment of survivor allowances and social security survivor payment as prescribed by the laws of the Republic of Kazakhstan;

2) while receiving survivor allowances and social security survivor payment, to inform the State Corporation of the circumstances that may serve as grounds for changing the amount of survivor allowances and social security survivor payment or terminating their payment, within ten working days.

If the applicant has not timely notified the circumstances affecting the amount of the survivor allowance and social security survivor payment, the amount shall be revised as soon as the circumstances arise, but not earlier than when the benefit is awarded;

3) refund over-accrued (paid out) amounts of survivor allowances and social security survivor payment voluntarily or, in case of refusal, through a legally enforceable court decision.

3. The sums of survivor allowances and social security survivor payment not received on time or not received in full due to the fault of the State Corporation and/or the competent public authority and/or the Fund shall be paid for the past period from the date of entitlement without any time limit.

Article 233. Withholding of survivor allowances and social security survivor payment

No deductions shall be made from survivor allowances and social security survivor payment, excluding over-accrued (paid out) amounts of survivor allowances and social security payment, which are withheld from the amounts due on the basis of the recipient's application.

Paragraph 2: State social security survivor allowance

Article 234. Eligibility for state social security survivor allowance and the terms and conditions for its assignment

1. Family members incapable of working and dependent on the deceased breadwinner shall be eligible for state social security survivor allowance. The children and persons listed in sub-paragraph 3) of paragraph 2 of this Article shall be granted benefits irrespective of whether they were the breadwinner's dependents or not.

The provisions of part one of this paragraph shall apply to nationals of the Republic of Kazakhstan permanently residing in the Republic of Kazakhstan, foreigners and stateless persons, except as otherwise stipulated by the laws of the Republic of Kazakhstan and international treaties ratified by the Republic of Kazakhstan.

2. Family members who are unable to work shall be deemed to be:

1) children (including adopted children, stepchildren), brothers, sisters and grandchildren under or over the age of eighteen, if they have been declared disabled before reaching the age of eighteen, with brothers, sisters and grandchildren provided they have no working parents, stepchildren if they do not receive maintenance from their parents.

Minors who are eligible for state security survivor allowance shall also retain this eligibility if they are adopted;

2) a father, a mother (including adoptive parents), a spouse, if they have reached retirement age under Article 207 hereof;

3) one of the parents or spouse or a grandparent, brother or sister, regardless of age or ability to work, if he or she is busy caring for the deceased breadwinner's children, siblings or grandchildren under the age of eight and is not working;

4) grandparents, if they have reached retirement age under Article 207 hereof, in the absence of persons obliged to support them who have no other sources of livelihood.

3. Persons over the age of eighteen who are enrolled in general education or vocational programmes in general, technical and vocational, post-secondary, higher or postgraduate full-time education institutions, including periods of study leave, shall be eligible for the state social security survivor allowance until graduation, but no longer than until they reach the age of twenty-three.

4. Family members of the deceased shall be deemed to have been his or her dependants if they were fully supported by him or her, or received assistance from him or her which was their permanent and primary source of livelihood.

5. State social security survivor allowances granted to children who have lost both parents (orphans) shall be paid to their lawful guardian.

6. All the provisions of this paragraph concerning the families of the deceased shall apply accordingly to the families of persons who are missing or declared dead, if these facts are established in a court of law.

7. Persons who are entitled to both state social security disability allowance and survivor allowance shall receive one allowance of their choice.

Based on the application of a person receiving state social security disability allowance or state social security survivor allowance, a transfer from one type of state social security allowance to another shall be made from the day the application is registered with the State Corporation with all the required documents in the order established by the competent public authority.

8. The state social security survivor allowance shall be granted as of the day of entitlement to the allowance, but not earlier than twelve months before the day of application for the allowance with all the required documents or until the day of consent to the benefit being granted via a proactive service under the Law of the Republic of Kazakhstan “On State Services”.

9. The state social security survivor allowance shall be granted for the entire period during which the family member of the deceased is considered disabled under this Article, while the family members who have reached the age of eligibility for pension allowances under Article 207 hereof shall receive the allowance for life.

10. Persons who, under the law in force until January 1, 1998, were granted survivor's pensions shall, as from January 1, 1998, be paid state social security survivor allowances from the budget in an amount not less than the amount of pensions actually received before January 1, 1998.

Article 235. Assignment of one state social security survivor allowance to all members of the family

1. One general state social security survivor allowance shall be granted for all family members eligible for the state social security survivor allowance.

2. At the request of a family member, his or her share of state social security survivor allowance shall be allocated and paid to him or her separately.

3. A share of the state social security survivor allowances shall be allocated from the date of application for it.

4. If the number of family members covered by the state social security survivor allowance changes, the allowance shall be increased or decreased accordingly for the number of family members eligible for the allowance.

5. The same review of the state social security survivor allowance shall apply when the payment is suspended or resumed after the circumstances that led to the suspension have passed.

Article 236. Size of state social security survivor allowances

1. The state social security survivor allowance shall be paid in consideration of changes in the amount of the subsistence minimum established for the financial year in question by the law on the national budget.

2. The maximum rate of the state social security survivor allowance shall be 3.00 times the subsistence minimum for all family members who are unable to work.

3. The amount of state social security survivor allowance shall be set as follows:

if there is one family member incapable of work - 0.92 times the subsistence minimum;

if there are two - 1.70 times the subsistence minimum for all incapable family members;

if there are three, 2.25 times the minimum subsistence income for all incapable family members;

if there are four - 2.60 times the subsistence minimum for all incapable members of the family;

if there are five, 2.75 times the subsistence minimum for all incapable members of the family; if there are five, 2.75 times the subsistence minimum for all incapacitated members of the family.

When there are six or more incapacitated family members, the amount of the allowance for each shall be calculated as an equal share of 3.00 times the subsistence minimum.

4. In the case of loss of both parents, orphaned children shall be paid a monthly orphan's allowance in the amount of 1.54 times the subsistence minimum for each child and 0.62 times the subsistence minimum for other incapacitated members of the family, but not more than 2.92 times the subsistence minimum for all incapacitated members of the family.

5. Members of the families of military personnel, employees of special state agencies, internal affairs bodies and the former State Investigative Committee of Kazakhstan who perished or died as a result of injury, contusion, mutilation or illness sustained in the performance of military duties or service in special state agencies shall receive a monthly survivor allowance increased from the date of application by 0.29 times the minimum subsistence income for each incapacitated family member, but not more than 2.92 times the subsistence income.

6. If the amount of retirement pension allowances received by an incapable family member is less than the amount of the monthly survivor allowance received, the monthly survivor allowance shall be paid as appropriate supplements to the retirement pension allowances up to the amount of the monthly survivor allowance set for these incapable family members.

Article 237. Payment of state social security survivor allowance

1. The payment of the state social security survivor allowance shall be made for the current month. In case of the recipient's death, the benefit shall be paid up to and including the month of death.

2. Persons residing in special social services centres in residential care for the elderly and persons with disabilities and who are on full state support shall be paid state social security survivor allowance:

in the amount stipulated by article 236 hereof, where the amount of the allowance is lower than the subsistence minimum established for the financial year in question by the law on the national budget;

to the extent of 30 per cent of the allowance granted under Article 236 hereof, but not less than the subsistence minimum fixed by the law on the national budget for the financial year concerned.

Persons residing in special social services centres for persons with psycho-neurological illness under residential care and who are on full state support shall be paid survivor allowance in the amount of 30 per cent of the benefit granted under Article 236 hereof, but not lower than the subsistence minimum.

70 per cent of the benefit shall be transferred to a separate bank account or to a cash checking account of the special social services centres.

The procedure for the use of these funds by special social services centres shall be decided by the competent public authority.

3. Children with muscle-skeleton disorder residing in special social services centres under residential care and who are fully supported by the state shall be paid the full amount of the state social security survivor allowance.

4. If a recipient withdraws from a special social services centre, payment of the state social security survivor allowances shall be resumed in full as from the first day of the month following the month of withdrawal.

5. Accrued state social security survivor allowances that are not claimed by the recipient on time shall be paid for the past, but not more than 3 years before they are claimed.

Article 238. Suspension, renewal and termination of payment of state social security survivor allowance

1. The payment of state social security survivor allowance shall be suspended as from the first day of the month following the month in which the data, including from information systems, is received on (about):

1) the absence of disbursement transactions for three or more months in the recipient's bank account. The payment of state social security survivor allowance shall be resumed from the date of suspension;

2) the expiry of the identity document of a foreigner or stateless person, a kandas certificate. In this case, the payment of state social security survivor allowance shall be restored from the date of issuance of an identity document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan, a kandas certificate;

3) presence of a supporting document on the search for a missing person or a court decision to declare a person missing in respect of the recipient and (or) dependents. In this case, the payment of state social benefits for the loss of the breadwinner shall be resumed from the date of termination of operational and search measures to search for the missing person or entry into force of a judicial act on annulment of the court decision to recognize the person as missing, but not earlier than the date of suspension;

4) the deprivation or restriction of parental rights, the invalidation of an adoption decision or its annulment. In this case, the state social security survivor allowance shall be paid to the person designated as a guardian (custodian) from the date of suspension. When parental rights are reinstated, the payment of state social security survivor allowances shall be resumed from the effective date of the court decision reinstating or revoking the restrictions on parental rights;

5) release or removal of a guardian (custodian) from his or her duties in situations specified in the marriage and family law of the Republic of Kazakhstan. Thus the state social security survivor allowance shall be paid to a person appointed as a guardian (custodian) or a person reinstated in the status of a guardian, from the date of suspension;

6) revealing the transfer of mandatory pension contributions, mandatory occupational pension contributions to individual pension accounts of persons declared missing or deceased, or receipt of information confirming the fact that the person is alive. However, if the survivor is confirmed to be alive, the payment of state social security survivor allowance shall be discontinued; if not confirmed, the payment of state social security survivor allowance shall be resumed as of the date of suspension;

7) the fact of employment of the persons caring for the children, siblings or grandchildren of the deceased breadwinner is revealed. In this case, if the fact of employment is not confirmed, the payment of state social security survivor allowance shall be restored from the date of suspension;

8) the expulsion of the recipient of state social security survivor allowances over the age of eighteen years from the educational institution or transfer to the part-time form of study. In this case, the payment of state social security survivor allowance shall be resumed from the date of resumption of full-time education in the educational institutions;

9) revealing the fact of loss or renunciation of citizenship of the Republic of Kazakhstan prior to obtaining a residence permit for a foreigner. In this case, the payment of state social security survivor allowance shall be resumed from the date of suspension, but not earlier than the date of receipt of the foreigner's residence permit;

10) revealing the fact of receipt of survivor pension outside the Republic of Kazakhstan. Herewith, the payment of state social security survivor allowance shall be resumed from the date of suspension upon repayment of excessively credited (paid) amounts of pensions in the country of withdrawal.

2. The payment of state social security survivor allowance shall be restored on application based on the documents and/or data obtained from information systems that confirm the expiry of the circumstances that caused the suspension of the allowance.

3. State social security survivor allowance shall be discontinued as from the first day of the month following the month in which the survivor allowance is received:

1) death information, including from information systems;

2) a request for the recipient's file from the competent authority of the country of departure;

3) the recipient's application to terminate the payment of the allowance with the submission of a document confirming the de-registration of the recipient with the internal affairs authorities;

4) data on the disclosure of the departure of the recipient of allowances for permanent residence outside the Republic of Kazakhstan, including from information systems;

5) information that the applicant has been found to have submitted inaccurate information, resulting in an unjustified assignment.

Footnote. Article 238 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Paragraph 3: Social security survivor payment

Article 239. Eligibility for social security survivor payment

1. Eligibility for social security survivor payment shall arise from the date of death as stated in the death certificate or notification of death, or from the date of entry into legal force of a court decision declaring a person covered by compulsory social insurance dead, or from the date stated in a court decision declaring them missing or declaring them deceased.

If the death certificate of the deceased breadwinner, due to the impossibility of determining the exact date of death, indicates the period of death, the eligibility for the social security survivor payment shall commence from the date of commencement of the period of death.

2. The following family members who were dependent on the deceased (declared missing or declared dead by a court) breadwinner covered by the compulsory social insurance system, shall be eligible for the assignment and receipt of social security payment:

1) children, including adopted children, brothers, sisters and grandchildren under or over the age of eighteen, if they are recognised as persons with a disability before reaching the age of eighteen.

In this case, brothers, sisters and grandchildren - provided they do not have able-bodied parents or if they do not receive maintenance from their parents.

Persons mentioned in this sub-paragraph who are over the age of eighteen, who:

are studying or have studied full-time in general education or vocational programmes in general, technical, vocational, post-secondary, higher or postgraduate education institutions, including while on academic leave, shall be eligible for the assignment and receipt of social security survivor payment until graduation, but no longer than until they reach the age of twenty-three;

are persons with group one and two disabilities from childhood shall be eligible for the assignment and receipt of social security survivor payment for the duration of the disability;

2) is one of the parents or a spouse, or a grandparent, brother or sister, regardless of age or ability to work, if he or she is busy caring for the children, brothers, sisters or grandchildren of the deceased (declared missing or declared dead by a court) breadwinner under the age of three.

3. A social security survivor payment for children deprived of parental care covered by compulsory social insurance shall be paid to the adoptive parent or guardian for each lost parent under the law of the Republic of Kazakhstan.

4. One social security survivor payment shall be assigned for all family members who were the dependents of a breadwinner who has died (declared missing or deceased by a court) and are eligible for the assignment and receipt of social security survivor payment.

5. Following a written application by a dependent family member of a deceased (recognised by the court as missing or declared dead) breadwinner, his/her share of the social security survivor payment shall be allocated and paid to him/her separately in the order decided by the competent public authority.

The share of the social security survivor payment shall be allocated from the date of application to the Fund.

6. If the number of dependent family members of a deceased (recognised by a court as missing or declared dead) breadwinner changes, the Fund shall decide to recalculate the social security survivor payment in the order established by the competent public authority. In this case, the amount of the social security payment shall be increased or decreased appropriately according to the number of family members eligible for the social security payment.

If one of the dependent family members of a deceased breadwinner (recognised by the court as missing or declared dead) has not exercised his/her right to apply for social security survivor payment, such payment shall be paid to that person from the date of application to the Fund in case the social security survivor payment is granted under paragraph 5 of this Article, and in case it is not granted - from the date of the right to social security survivor payment.

7. An application for social security survivor payment may not exceed the period of time:

of attainment of the age of twenty-three years by the children, including adopted children, siblings and grandchildren, who were dependent on the deceased (declared by a court as missing or declared dead) breadwinner, on the date of application for social security payment, excluding persons recognised as persons with a disability before attaining the age of eighteen;

of the attainment of three years of age by the children, brothers, sisters or grandchildren of a deceased (recognised by a court as missing or declared dead) breadwinner for whom one parent or spouse or a grandparent, brother or sister regardless of age and capacity for work was engaged in caring.

8. If social security contributions are received by the Fund for the period that was accepted for the calculation of social security survivor payment, no recalculation of the social security survivor payment shall be made to the recipient after the date of application for their assignment.

Article 240. Size of the social security survivor payment

1. The size of the monthly social security survivor payment shall be calculated by multiplying the average monthly income considered as the object of social contribution calculation, minus 50 per cent of the minimum wage specified by the law on the national budget on the date of entitlement to the social security payment, by appropriate income replacement rates, number of dependents and length of participation, as determined by the competent public authority.

If the individuals specified in subparagraph 7) of part one of Article 243 of this Code have determined the rate of social contributions to be one percent, then when calculating the social benefit in the event of the loss of a breadwinner, the income for each month for which social contributions were made shall be determined by dividing the amount of social contributions actually received in that month by the rate of social contributions established in paragraph 1 of Article 244 of this Code.

The social security survivor payment shall be paid to the family members of the deceased (recognized by the court as missing or declared dead) breadwinner who were his/her dependents, monthly for the period of time during which the family member(s) of the deceased (recognized by the court as missing or declared dead) breadwinner retains (maintain) the eligibility to receive the social security payment.

2. The dependency ratio shall be determined by the number of dependants of the breadwinner - participant of the social insurance system before his/her death and shall be 0.5 for one dependant; 0.65 for two dependants; 0.8 for three dependants; 1.0 for four or more dependants.

In this case, the income replacement rate shall be 0.6 and the average monthly size of income treated as the object of calculating social contributions shall be calculated pursuant to paragraph 3 of Article 118 hereof.

The coefficient of length of participation for a member of the mandatory social security scheme shall be:

less than six months - 0.1;

from six to twelve months - 0.7;

from twelve to twenty-four months - 0.75;

from twenty-four to thirty-six months - 0.85;

from thirty-six to forty-eight months - 0.9;

from forty-eight to sixty months - 0.95;

from sixty to seventy-two months - 1.0;

from sixty months and over - 0.02 added to 1.0 for every twelve months of participation in the mandatory social insurance scheme, but not exceeding 1.3.

In defining the coefficient of length of participation, periods of receipt of social security payments due to loss of income as a result of restrictions on activities during a state of emergency, restrictive measures, periods of employment, entrepreneurial activity, private practice in activities to which the correction factor of 0 to the rate of social contributions was applied by decision of the Government of the Republic of Kazakhstan shall be considered, as well as the period of activities, the income from which from April 1, 2020 to October 1, 2020 was excluded from the individual's income subject to taxation under sub-paragraph 51) of paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code).

3. If the payer has not refunded excessively (erroneously) paid social contributions within the terms and in the cases specified by the competent public authority, the amounts of excessively (erroneously) paid social contributions shall not be included in the calculation of the amount of social security survivor payment.

4. An increase in the social security survivor payment shall be made upon the decision of the Government of the Republic of Kazakhstan to persons who are eligible for social security payments at the date of the increase, upon the proposal of the competent public authority.

5. Social contributions collected from income recognised as unlawful based on judicial acts and acts of a pre-trial investigation body, paid for the period considered in determining the amount of social payments, shall not be taken into account in subsequent applications of a member of the mandatory social insurance system for the assignment of social security survivor payment.

Footnote. Article 240 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 241. Suspension, renewal and cessation of social security survivor payment

1. The social security survivor payment shall be suspended from the first day of the month following the month in which the data, including data from information systems, is received on (about):

1) the absence of debit transactions for three or more months in the recipient's bank account. In this case, the social security survivor payment shall be resumed from the date of suspension;

2) the recipient's departure for permanent residence outside the Republic of Kazakhstan.

For a person who left the Republic of Kazakhstan for permanent residence abroad, who was a recipient of social security survivor payment and returned back, in case the payment is not received in the country of departure, the social security survivor payment shall be renewed from the date of termination of social security survivor payment, but not more than three years before the application for its receipt.

In this case, the social security survivor payment shall be restored in the amount specified at the time of departure from the Republic of Kazakhstan. If there was an increase in the social security survivor payment during the period of departure, its amount shall be set with due account of these increases.

If payments are received in the country of departure, the social security survivor payment shall be restored from the date of application, subject to registration at the permanent place of residence in the Republic of Kazakhstan in the amount set at the time of departure from the Republic of Kazakhstan;

3) the fact that the recipient is serving a criminal sentence of imprisonment imposed by a court. At the same time, the social security survivor payment shall be made to the person appointed as a guardian (custodian) from the date of suspension;

4) the expiry of the identity document of a foreigner or stateless person, a kandas certificate. In this case, the social security survivor payment shall be renewed from the date of issuance of a kandass certificate, an identity document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan;

5) availability of a confirming document on conducting operational and search measures to search for a missing person or a court decision on recognizing a person as missing in respect of the beneficiary and (or) dependents. In this case, the social payment for the loss of the breadwinner shall be resumed from the date of termination of operational and search measures to search for the missing person or entry into force of a judicial act on annulment of the court decision to declare the person missing, but not earlier than the date of suspension;

6) termination of the recipient's citizenship of the Republic of Kazakhstan on the grounds stipulated by the Law of the Republic of Kazakhstan “On Citizenship of the Republic of Kazakhstan”. In this case, the social security survivor payment shall be resumed from the date of issuance of an identity document of a foreigner or stateless person permanently residing in the territory of the Republic of Kazakhstan;

7) the dismissal of the recipient (dependent) over the age of eighteen from the educational institution or his/her transfer to the part-time form of education. In this case the social security survivor payment shall be resumed from the date of resumption of full-time education in the educational institutions;

8) the recipient's death (a court ruling declaring him/her dead takes legal effect). The social security survivor payment shall be provided to the person appointed as a guardian (custodian) from the date of suspension;

9) the deprivation or restriction of parental rights of the recipient, the invalidation of an adoption decision or its annulment. In this case the social security survivor payment shall be made to the person appointed as a guardian (custodian) from the date of suspension. In case of reinstatement of parental rights, the social security survivor payment shall be resumed from the date of entry into force of the court decision on reinstatement or cancellation of restrictions on parental rights;

10) the release or removal of the guardian (custodian) from his/her duties in instances prescribed by marriage and family law of the Republic of Kazakhstan. In this case, social security survivor payment shall be made to a person designated as a guardian (custodian), or a person reinstated to the status of a guardian (custodian), from the date of suspension;

11) the receipt of social security contributions, as well as mandatory pension contributions, mandatory occupational pension contributions to individual pension accounts of persons declared missing or deceased, or the receipt of evidence of the fact that the citizen is alive. If the person is confirmed to be alive, the social security payment shall be discontinued; if not, the social security survivor payment shall be resumed from the date of suspension.;

12) the fact that the applicant provided unreliable data, which resulted in unreasonable calculation of the amount of the social security survivor payment. In this case, the social security survivor payment shall be resumed in the amount specified under this Code from the date of suspension.

2. The social security survivor payment shall be restored upon application based on documents and/or data obtained from information systems, confirming the expiry of circumstances that caused the suspension of the social security survivor payment, provided that the right to the social security survivor payment is retained.

3. The social security survivor payment shall be ceased:

1) due to the submission by the recipient of unreliable documents ( data), which served as a basis for the decision to grant the social security survivor payment. In this case, the social security survivor payment shall be discontinued from the date of its assignment;

2) due to the recipient's application for termination of the social security survivor payment. At the same time, the social security survivor payment shall be terminated as of the first day of the month following the month when the application was submitted;

3) due to the death of the sole dependent person of the deceased (recognized as missing or declared deceased by the court) breadwinner. The social security survivor payment shall be paid up to and including the month of death;

4) from the date of expiry of the period for determining disability of the person who was a dependent of the deceased (recognized by the court as missing or declared deceased) breadwinner;

5) if the medical and social expert assessment unit decides that a person who was the dependant of a deceased (declared by a court as missing or declared dead) breadwinner is able to work from the first day of the month following the month in which he or she was declared able to work.

Footnote. Article 241 as amended by the Law of the Republic of Kazakhstan dated 04.07.2023 № 15-VIII (shall be enforced from 01.07.2023).

Chapter 17. LUMP SUM FUNERAL PAYMENTS TO CERTAIN CATEGORIES OF CITIZENS

Article 242. Lump sum funeral payments

1. In the event of the death of a recipient of a retirement pension or a recipient of a state basic pension payment or state social allowances, his/her family or the person who buried him/her shall receive a lump sum funeral payment from the national budget in the amount of 35 times the monthly estimated rate established for the financial year in question by the law on the national budget.

In the event of the death of a recipient of retirement pension payments who was a veteran of the Great Patriotic War, his/her family or the person who buried him/her shall receive a lump-sum funeral payment equal to 36.6 times the monthly calculation index specified for the financial year in question by law on the national budget.

2. The amount shall be calculated at the time of the recipient's death, if the application for a lump sum funeral benefit is submitted no later than three years after the date of death of the recipient of the pension or allowance.

3. In case of death of a person who has pension savings in the unified pension savings fund or a voluntary pension savings fund, the unified pension savings fund or a voluntary pension savings fund shall make a lump-sum funeral payment to his/her family members out of the pension savings of the deceased person in the amount of 94 times the monthly calculation index set for the financial year in question by the law on the national budget, but not exceeding the funds available on his/her individual pension account.

If the balance of pension savings in the individual pension account of the deceased person after a lump sum funeral payment does not exceed the amount of the minimum pension specified for the financial year concerned by the law on the national budget, this balance shall be paid as a funeral payment to the family members of the deceased.

4. If the insured person dies, the insurer shall make a lump-sum funeral payment to the family or the person who performed the funeral in the amount specified in the pension annuity contract, but not lower than 35 times the monthly calculation index fixed by the national budget law for the financial year in question.

5. The procedure for awarding and paying a lump-sum funeral payment from the national budget shall be decided by the competent public authority.

SECTION 4. SOCIAL SECURITY AND PENSION CONTRIBUTIONS Chapter 18. SOCIAL SECURITY CONTRIBUTIONS

Article 243. Persons subject to mandatory social insurance

Mandatory social insurance shall cover:

1) employees, persons having other paid work (elected, appointed or approved), including those engaged in labour activities in representative offices of international organisations in the Republic of Kazakhstan, diplomatic missions and consular offices of foreign states accredited in the Republic of Kazakhstan;

2) individual entrepreneurs, including heads of peasant or farmer households, as well as their members who have reached the age of eighteen;

3) persons involved in private practice;

Note!
Subparagraph 4) is suspended until 01.01.2025 in accordance with Article 262 of this Code.

4) natural persons receiving income under civil law contracts concluded with tax agents under the laws of the Republic of Kazakhstan, the subject of which is work (services), including those 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 (hereinafter - natural persons who receive income under civil law contracts);

5) is valid until 01.01.2024 in accordance with Article 263 of this Code;

6) individual assistants as defined hereby.

7) individual entrepreneurs using a special tax regime with the help of a special mobile application in accordance with the Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget” (Tax Code), and who are performers as defined in subparagraph 3) of paragraph 2 of Article 102 of this Code.

Persons of the age specified in Article 207 hereof shall not be subject to mandatory social insurance.

This Article shall apply to kandas, as well as to foreigners and stateless persons permanently residing in the territory of the Republic of Kazakhstan and engaged in income-generating activities in the territory of the Republic of Kazakhstan, on an equal footing with nationals of the Republic of Kazakhstan.

Footnote. Article 243 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 244. Rate of social security contributions

1. Social contributions to be paid by payers to the Fund for participants in the mandatory social insurance system and/or for their own benefit shall be set at 3.5 percent of the assessment base for social contributions, and from January 1, 2025, at 5 percent of the assessment base for social contributions, except in cases provided for in paragraph 2 of Article 102-1 of this Code.

2. is valid until 01.01.2024 in accordance with Article 263 of this Code.

3. For tax agents who have opted for the payment of social security contributions as part of the single payment, the rate of social security contributions shall be established at 3.2 per cent of the object of calculation of social security contributions, and from January 1, 2025 - 4.5 per cent of the object of calculation of social security contributions.

The share of social security contributions in the single payment rate specified in paragraph 1 of Article 776-3 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code) shall be:

from January 1, 2023 - 16.0 percent;

from January 1, 2024 - 14.9 percent;

from January 1, 2025 - 18.9 percent;

from January 1, 2026 - 18.1 percent;

from January 1, 2027 - 17.4 percent;

from January 1, 2028 - 17.1 percent.

Footnote. Article 244 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 245. Object of calculation of social security contributions

1. The object of calculating social security contributions for employees and persons mentioned in sub-paragraph 1) of Article 243 hereof shall be the employer's expenses paid by him/her in the form of income as remuneration, excluding income on which no social security contributions are payable.

The employer's expenses shall cover the salaries of members of the armed forces, special government and law enforcement agencies.

However, the monthly object for calculating social security contributions from a single payer must not exceed 7 times the minimum wage set for the financial year in question by the law on the national budget.

In the event that the object of calculation of social security contributions from one payer per calendar month is less than the minimum wage set for the financial year in question by the law on the national budget, the social security contributions shall be calculated, paid based on the minimum wage.

The provisions of part four of this paragraph shall not apply to individuals specified in subparagraph 7) of part one of Article 243 of this Code.

2. The objects for the calculation of social security contributions for persons mentioned in sub-paragraphs 2) and 3) of Article 243 hereof shall be:

for themselves and the members of peasant or farmer households - the amount of income they receive, defined by themselves for the purposes of calculating social security contributions in their favour, equal to the income defined for the purposes of transferring mandatory pension contributions in their favour, excluding income from which no social security contributions are made to the Fund, but no greater than the income defined for tax purposes under the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code).

However, the income taken for the calculation of social security contributions must not exceed 7 times the minimum wage fixed by the law on the national budget for the financial year in question.

In case the income of these persons is less than the minimum wage fixed by the law on the national budget for the financial year in question, they shall pay social security contributions in their favour from the minimum wage fixed by the law on the national budget for the financial year in question;

for salaried employees - expenses paid to the employee in the form of income as remuneration, excluding income on which no social contributions are paid to the Fund, with due regard to the restrictions laid down in paragraph 1 of this Article.

Note!
Paragraph 3 is suspended until 01.01.2025 in accordance with Article 262 of this Code.

3. The object of calculation of social contributions for persons specified in sub-paragraph 4) of Article 243 hereof shall be the sum of income received under a civil-law contract the subject of which is the performance of work (provision of services), excluding income on which social contributions are not paid to the Fund, with due regard to the restrictions laid down in paragraph 1 of this Article.

4. is valid until 01.01.2024 in accordance with Article 263 of this Code.

5. The object of calculation of the single payment shall be the employee's income as specified in Article 776-2 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code).

The calculation and payment of the social security contributions that are part of the single payment shall be made from the single payment payer's funds.

However, the monthly income taken for the calculation of social security contributions from the single payment shall not exceed 7 times the minimum wage set for the financial year in question by the law on the national budget.

6. The object of the calculation of social security contributions for persons mentioned in sub-paragraph 6) of Article 243 hereof shall be the material benefit paid to them by local executive bodies and other legal entities under indent 9 of sub-paragraph 31) of paragraph 2 of Article 319 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (the Tax Code).

7. Social security contributions shall not be paid on income:

1) stipulated by paragraph 2 of Article 319 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code), excluding income mentioned in sub-paragraphs 3), 4) and in indent 9 of sub-paragraph 319 of paragraph 2 of Article 319 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code);

2) stipulated by paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code), excluding income mentioned in sub-paragraphs 9), 10), 12), 14), indent 6 of paragraph 17), sub-paragraphs 21) and 50) of paragraph 1 of Article 341 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code);

3) specified by sub-paragraph 1) of paragraph 3 of Article 484 of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code).

The provisions of this paragraph shall not apply to the income of employees from which a unified payment is calculated in accordance with Chapter 89-1 of the Tax Code of the Republic of Kazakhstan on “Taxes and Other Mandatory Payments to the Budget” (Tax Code), as well as to the income of individuals specified in subparagraph 7) of part one of Article 243 of this Code.

Footnote. Article 245 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 246. Payment of social security contributions

1. Social security contributions to the Fund shall be calculated and paid by the payer on a monthly basis no later than the 25th day of the month following the reporting month, indicating the month for which social security contributions are paid, unless otherwise provided by this Article, in the manner determined by the authorized state body.

2. Individual entrepreneurs applying a special tax regime based on a patent shall pay social security contributions within the period provided for by the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) to pay the cost of a patent for each month separately.

Note!
Paragraph 3 is suspended until 01.01.2025 in accordance with Article 262 of this Code.

3. Tax agents for individuals who have received income under civil law agreements shall pay social security contributions no later than the 25th day of the month following the month in which the income was received.

4. is valid until 01.01.2024 in accordance with Article 263 of this Code.

5. Tax agents shall pay social contributions that are part of a single payment within the time limits established by paragraph 5 of Article 776-4 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code). The procedure for payment, transfer and distribution, as well as the return of over (erroneously) paid amounts of a single payment and (or) penalties for late and (or) incomplete payment of a single payment shall be determined by the authorized state body in agreement with the National Bank of the Republic of Kazakhstan, as well as the authorized body, exercising leadership in the field of ensuring tax revenues and other obligatory payments to the budget, and authorized bodies for state planning, in the field of healthcare and the field of informatization.

6. The day of payment of social contributions made in non-cash form shall be the day of receipt of acceptance of a payment order for the amount of social contributions from a bank or an organization carrying out certain types of banking operations, in cash - the day the payer makes social contributions to a bank or an organization carrying out certain types of banking operations.

7. Social security contributions are paid in the national currency of the Republic of Kazakhstan.

8. Control over the completeness and timeliness of payment of social contributions and (or) penalties accrued in accordance with part one of paragraph 1 of Article 256 of this Code shall be carried out by state revenue bodies in accordance with the legislation of the Republic of Kazakhstan.

9. Information on the status and movement of social contributions when participants of the compulsory social insurance system apply to the State Corporation, the Fund shall be issued by them in the manner determined by the authorized state body.

Article 247. Refund of excessively (erroneously) paid social security contributions and (or) penalties for late and (or) incomplete payment of social security contributions

1. The amounts of excessively (erroneously) paid social security contributions and (or) penalties for late and (or) incomplete payment of social security contributions by the payer shall be subject to return in the manner and in cases determined by the Government of the Republic of Kazakhstan.

2. the following shall not be subject to refund:

1) amounts of social security contributions and penalties subject to compulsory payment to the Fund;

2) the amounts of excessively (erroneously) paid social security contributions calculated for the period that was taken into account for the assignment of social benefits, with the exception of the amounts of excessively (erroneously) paid social security contributions not taken into account when calculating the amount of social benefits in accordance with paragraph 4 of Article 78, paragraph 4 of Article 85, paragraph 4 of Article 118, paragraph 2 of Article 181, paragraph 3 of Article 240 of this Code.

Chapter 19. PENSION CONTRIBUTIONS

Article 248. Payment of compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory professional pension contributions

1. Compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions to the unified accumulative pension fund shall be subject to payment by agents at the rates determined by this Code.

2. Compulsory pension contributions shall be paid to the Unified Accumulative Pension Fund by:

1) employees, persons having other paid work (elected, appointed or approved), including those 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;

2) persons receiving income under civil law contracts, the subject of which is the performance of work (rendering of services), concluded with tax agents, including those 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.

Compulsory pension contributions are withheld and paid by agents from the income of the persons specified in part one of this paragraph, in the manner prescribed by this Code.

The procedure and terms for the calculation, withholding (accrual) and transfer of compulsory pension contributions, of compulsory professional pension contributions to the Unified Accumulative Pension Fund and penalties on them shall be developed by the authorized state body.

The rules for the withdrawal and transfer to the budget of amounts of compulsory pension contributions, additionally established for judges of the Constitutional Court of the Republic of Kazakhstan, judges, in case of their dismissal for negative reasons, shall be developed by the authorized state body and approved by the Government of the Republic of Kazakhstan.

3. The following shall be exempted from payment of compulsory pension contributions to the Unified Accumulative Pension Fund:

1) persons, who have reached retirement age in accordance with paragraph 1 of Article 207 of this Code;

2) persons with disabilities of the first and second groups, if the disability is established indefinitely. The payment of compulsory pension contributions to the Unified Accumulative Pension Fund shall be carried out at the request of the persons specified in this subparagraph;

3) military personnel (except for conscripts), employees of special state and law enforcement agencies, state courier service, as well as persons whose rights to have special ranks, class ranks and wear uniforms have been abolished since January 1, 2012;

4) recipients of pension payments for the length of service.

4. Payment of compulsory pension contributions to the Unified Accumulative Pension Fund shall be carried out independently by:

1) individual entrepreneurs, including heads of peasant or farm enterprises, their members who have reached the age of eighteen, as well as persons engaged in private practice, in their favor;

2) individuals permanently residing in the territory of the Republic of Kazakhstan, receiving income under civil law contracts, the subject of which is the performance of work (rendering services), concluded with individuals who are not tax agents;

3) individuals permanently residing in the territory of the Republic of Kazakhstan, 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.

5. Compulsory professional pension contributions to the Unified Accumulative Pension Fund shall be paid by agents for workers employed in jobs with harmful working conditions, whose professions are provided for by the list of industries, jobs, professions of workers approved by the authorized state body.

The agent shall be exempted from paying of compulsory professional pension contributions to the Unified Accumulative Pension Fund for:

1) persons who have reached retirement age in accordance with paragraph 1 of Article 207 of this Code;

2) military personnel (except for conscripts), employees of special state and law enforcement agencies, state courier service, as well as persons whose rights to have special ranks, class ranks and wear uniforms have been abolished since January 1, 2012;

3) recipients of pension payments for the length of service.

6. The compulsory pension contributions of the employer to the Unified Accumulative Pension Fund shall be paid by agents for employees, persons who have other paid work (elected, appointed or approved), except as provided for in part three of this paragraph.

The procedure and terms for the calculation (accrual) and transfer of the employer's compulsory pension contributions to the Unified Accumulative Pension Fund and penalties on them shall be developed by the authorized state body and approved by the Government of the Republic of Kazakhstan.

The agent shall be exempted from paying the employer's compulsory pension contributions to the Unified Accumulative Pension Fund for:

1) persons, who have reached retirement age in accordance with paragraph 1 of Article 207 of this Code;

2) persons with disabilities of the first and second groups, if the disability is established indefinitely;

3) military personnel (except for conscripts), employees of special state and law enforcement agencies, state courier service, as well as persons whose rights to have special ranks, class ranks and wear uniforms have been abolished since January 1, 2012;

4) recipients of pension payments for the length of service;

5) judges of the Constitutional Court of the Republic of Kazakhstan, whose powers were terminated due to the expiration of the term of office established by the Constitution of the Republic of Kazakhstan, receiving a monthly life allowance, retired judges receiving a monthly monetary allowance;

6) persons, who were born before January 1, 1975.

7. Compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions shall be paid in the national currency of the Republic of Kazakhstan.

8. The income for the calculation of compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory professional pension contributions shall include all types of wages in monetary terms and other income.

9. Withheld (accrued) compulsory pension contributions, compulsory pension contributions of the employer, professional compulsory pension contributions shall be transferred to the State Corporation in the manner determined by the Government of the Republic of Kazakhstan.

Payment of compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory professional pension contributions shall be carried out by:

1) individual entrepreneurs and legal entities (except for the persons specified in subparagraphs 2), 3) and 4) of this paragraph), persons engaged in private practice, from income paid to employees, as well as individuals under civil law contracts, the subject of which is performance of work (provision of services), - no later than the 25th day of the month following the month of payment of income;

2) individual entrepreneurs (except for individual entrepreneurs specified in subparagraph 3) of this paragraph), peasant or farm enterprises, persons engaged in private practice, in their favor - no later than the 25th day of the month following the reporting;

3) individual entrepreneurs applying a special tax regime based on a patent - within the period provided for by the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) to pay the cost of a patent;

4) the State Corporation - no later than the 15th day of the month following the month in which social payments are made;

5) an insurance organization - no later than the 25th day of the month following the month in which the insurance payment is made as compensation for harm associated with the loss of earnings (income);

6) persons specified in paragraph 4 of this Article - no later than the 25th day of the month following the month of payment of income, unless otherwise provided by the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code);

7) is valid until 01.01.2024 in accordance with Article 263 of this Code.

8) By the Operator – no later than the 25th day of the month following the month of income payment, unless otherwise provided by the Tax Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget”(Tax Code);

10. The amounts of withheld compulsory pension contributions of the employer and compulsory pension contributions of the employer included in the single payment shall be transferred to the State Corporation by agents for the calculation (accrual), transfer of the single payment within the time limits established by paragraph 5 of Article 776-4 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments" to the budget" (Tax Code). The procedure for payment, transfer and distribution, as well as the return of over (erroneously) paid amounts of a single payment and (or) penalties for late and (or) incomplete payment of a single payment shall be determined by the authorized state body in agreement with the National Bank of the Republic of Kazakhstan, as well as the authorized body, exercising leadership in the field of ensuring tax revenues and other obligatory payments to the budget, and authorized bodies for state planning, in the field of healthcare and the field of informatization.

11. Control over the full and timely implementation of the payment of compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory professional pension contributions and (or) penalties accrued in accordance with paragraph 1 of Article 256 of this Code, shall be carried out by the state revenue bodies in accordance with the legislation of the Republic of Kazakhstan , with the exception of the payment of compulsory pension contributions by the persons specified in subparagraphs 2) and 3) of paragraph 4 of this Article.

12. Compulsory pension contributions may not be paid in favor of other persons.

13. By decision of a resident legal entity, its branches, representative offices may be considered as agents.

Footnote. Article 248 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 249. The rate of compulsory pension contributions

1. Compulsory pension contributions subject to payment to the Unified Accumulative Pension Fund, shall be established:

1) for the persons specified in subparagraphs 1) and 2) of part one of paragraph 2 of Article 248 of this Code, in the amount of 10 percent of the monthly income accepted for the calculation of compulsory pension contributions.

At the same time, the monthly income accepted for the calculation of compulsory pension contributions from one agent should not exceed 50 times the minimum wage established for the corresponding financial year by the law on the republican budget;

2) for individuals specified in subparagraph 1) of paragraph 4 of Article 248 of this Code, at a rate of 10 percent of the income considered for calculating mandatory pension contributions, except in cases provided for in paragraph 3 of Article 102-1 of this Code.

The income accepted for the calculation of compulsory pension contributions shall be understood to mean the the income received by a person, determined by him independently for the payment of social security contributions, with the exception of income from which compulsory pension contributions are not paid, but not more than the income determined for taxation purposes in accordance with Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code).

At the same time, the monthly income accepted for the calculation of compulsory pension contributions should not exceed 50 times the minimum wage established for the corresponding financial year by the law on the republican budget.

If the income of these persons is less than 1-fold the minimum wage established for the corresponding financial year by the law on the republican budget, they shall be entitled to pay compulsory pension contributions from 1-fold the minimum wage established for the corresponding financial year by the law on the republican budget. budget;

3) for the persons specified in subparagraphs 2) and 3) of paragraph 4 of Article 248 of this Code, in the amount of 10 percent of the income accepted for the calculation of compulsory pension contributions.

The income accepted for the calculation of compulsory pension contributions shall be understood to mean the income received by a person, determined by him independently for the payment of social security contributions, with the exception of income from which compulsory pension contributions are not paid, but not more than income determined for the purposes of taxation in accordance with Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code).

At the same time, the monthly income accepted for the calculation of compulsory pension contributions should not exceed 50 times the minimum wage established for the corresponding financial year by the law on the republican budget;

4) is valid until 01.01.2024 in accordance with Article 263 of this Code.

In this case, the amount of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year shall be applied.

2. For tax agents who have chosen the payment of compulsory pension contributions as part of a single payment specified in Chapter 89-1 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code), the share of compulsory pension contributions in the single payment rate shall be:

from January 1, 2023 - 50.0 percent;

from January 1, 2024 - 46.5 percent;

from January 1, 2025 - 42.0 percent;

from January 1, 2026 - 40.3 percent;

from January 1, 2027 - 38.8 percent;

from January 1, 2028 - 38.0 percent.

Footnote. Article 249 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 250. The rate and the procedure for implementation of the compulsory professional pension contributions

1. Compulsory professional pension contributions payable to the Unified Accumulative Pension Fund for the persons referred to in paragraph 5 of Article 248 of this Code shall be established in the amount of 5 percent of the employee's monthly income accepted for the calculation of compulsory professional pension contributions.

2. Compulsory professional pension contributions shall be made by agents at their own expense in favor of employees employed in jobs with harmful working conditions, whose professions are provided for by the list of industries, jobs, professions of workers approved by the authorized state body.

In case of exclusion of harmful working conditions, confirmed by the results of certification of production facilities, the payment of compulsory professional pension contributions by agents shall not be carried out.

Article 251. The rate and the procedure for implementation of the compulsory pension contributions ща the employer

1. The compulsory pension contributions of the employer payable to the Unified Accumulative Pension Fund shall be made at the expense of the agent's own funds, persons who have other paid employment (elected, appointed or approved), and shall be established from the employee's monthly income, taken for the calculation of compulsory pension contributions of the employer:

from January 1, 2024 - in the amount of 1.5 percent;

from January 1, 2025 - in the amount of 2.5 percent;

from January 1, 2026 - in the amount of 3.5 percent;

from January 1, 2027 - in the amount of 4.5 percent;

from January 1, 2028 - in the amount of 5 percent.

2. The income accepted for the calculation of the employer's compulsory pension contributions shall be established in accordance with Article 249 of this Code.

At the same time, the monthly income accepted for calculating the employer's compulsory pension contributions should be at least the minimum wage and should not exceed 50 times the minimum wage established for the corresponding financial year by the law on the republican budget.

3. For tax agents who have chosen to pay the employer's mandatory pension contributions as part of a single payment specified in Chapter 89-1 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code), the share of the employer's compulsory pension contributions in the single payment rate from wages shall be:

from January 1, 2024 - 6.95 percent;

from January 1, 2025 - 10.5 percent;

from January 1, 2026 - 14.1 percent;

from January 1, 2027 - 17.4 percent;

from January 1, 2028 - 19.0 percent.

4. The compulsory pension contributions of the employer shall be paid to the Unified Accumulative Pension Fund by agents through the State Corporation, with lists of individuals for whom the compulsory pension contributions of the employer are transferred.

Footnote. Article 251 as amended by the Law of the Republic of Kazakhstan dated 06.04.2024 № 71-VIII (shall enter into force from 01.01.2024).

Article 252. The rate of voluntary pension contributions

1. Voluntary pension contributions to the Unified Accumulative Pension Fund and (or) voluntary accumulative pension funds shall be made by contributors of voluntary pension contributions - individuals in their favor at the expense of their income when they conclude a pension agreement at the expense of voluntary pension contributions.

2. The contributor of voluntary pension contributions shall be entitled to choose to pay voluntary pension contributions Unified Accumulative Pension Fund and (or) voluntary accumulative pension funds.

3. Contributors of voluntary pension contributions in favor of the recipient may be individuals and legal entities.

4. The amount and frequency of payment of voluntary pension contributions shall be determined by the contributor of voluntary pension contributions independently.

Article 253. Crediting of voluntary pension contributions formed at the expense of the unclaimed amount of the guarantee compensation on the guaranteed deposit

The unclaimed amount of the guarantee compensation on a guaranteed deposit shall be credited by the unified accumulative pension fund to an individual pension account for accounting for voluntary pension contributions on the basis of a list of contributors (beneficiaries) with unclaimed amounts of guarantee compensation on guaranteed deposits, submitted by an organization providing compulsory guarantees for deposits, in the manner and terms, which are established by an agreement concluded between the Unified Accumulative Pension Fund and an organization that provides mandatory guarantee of deposits, in accordance with the Law of the Republic of Kazakhstan "On compulsory insurance of deposits, placed in second-tier banks of the Republic of Kazakhstan".

Article 254. Submission of information on the listed compulsory pension contributions, compulsory pension contributions of the employer, compulsory occupational pension contributions

1. Agents, within the period established by the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code), shall submit a declaration on individual income tax and social tax, which reflects information on calculated, withheld (accrued) amounts of compulsory pension contributions, employer's compulsory pension contributions, compulsory professional pension contributions, unless otherwise provided by the legislation of the Republic of Kazakhstan.

The form of the declaration and the procedure for its preparation shall be established by the authorized body in charge of ensuring the receipt of taxes and other obligatory payments to the budget.

2. The declaration on individual income tax and social tax does not reflect information regarding compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory professional pension contributions in respect of persons exempted from the payment of compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory pension contributions, professional pension contributions in accordance with Article 248 of this Code.

SECTION 5. RESPONSIBILITY FOR VIOLATION OF THE LEGISLATION OF THE REPUBLIC OF KAZAKHSTAN ON SOCIAL PROTECTION. STATE CONTROL IN THE SPHERE OF SOCIAL PROTECTION. TRANSITIONAL AND FINAL PROVISIONS Chapter 20. RESPONSIBILITY FOR VIOLATION OF THE LEGISLATION OF THE REPUBLIC OF KAZAKHSTAN ON SOCIAL PROTECTION

Article 255. Responsibility for violation of the legislation of the Republic of Kazakhstan on social protection

Violation of the legislation of the Republic of Kazakhstan on social protection entails liability in accordance with the laws of the Republic of Kazakhstan.

Article 256. Liability of the payer for late and (or) incomplete payment of social security contributions, agent for late withholding and transfer of compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions

1. Timely and (or) in full, unpaid amounts of social contributions are collected by state revenue authorities or are subject to transfer by the payer with an accrued penalty in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay (including the day of payment to the Fund).

Amounts of compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory professional pension contributions that are not withheld (not accrued) and (or) not transferred in a timely manner by the agent, subject to the actual payment and receipt of income by the employee, shall be collected by the state revenue bodies or shall be subject to transfer by the agent in favor of the contributors of compulsory pension contributions, employees in whose favor the employer's compulsory pension contributions and (or) compulsory professional pension contributions are paid, with an accrued penalty in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay (including the day of payment of contributions to state corporation).

2. The state revenue body no later than five working days from the date of formation of debt on social contributions from the payer, on compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions from the agent, attributed to high or medium risk category in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan, shall send a notification to the payer or agent about the amount of debt.

The form of notification shall be approved by the authorized body in charge of ensuring the receipt of taxes and other obligatory payments to the budget.

3. In case of non-payment of debts on social contributions, compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions, the state revenue body shall suspend debit transactions on bank accounts and cash of the payer or agent:

attributed to the category of a high level of risk, in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan, - upon expiry of one working day from the date of delivery of the notification to him;

attributed to the category of a medium level of risk, in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan, – upon expiry of ten working days from the date of delivery of the notification.

By order of the state revenue bodies, banks and organizations engaged in certain types of banking operations shall be required to suspend debit transactions on the bank accounts of payers or agents and follow instructions regarding the transfer of social security contributions, of compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory professional pension contributions and penalties, in the manner prescribed by the legislation of the Republic of Kazakhstan.

The order of the state revenue body on the suspension of debit transactions on the cash desk shall be subject to unconditional execution by the payer or agent by transferring incoming cash to the Fund or the State Corporation no later than one working day following the day of their receipt.

The form of the order to suspend debit transactions at the cash desk of the payer, agent shall be approved by the authorized body in charge of ensuring the receipt of taxes and other obligatory payments to the budget.

4. Orders of the state revenue body on the suspension of debit transactions on bank accounts and cash of the payer or agent shall be canceled by the state revenue body that issued such orders no later than one working day following the day of repayment of debts on social contributions, compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions.

5. In case of non-payment of debts on social contributions, compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions, lists of participants in the compulsory social insurance system in whose favor the debt on social contributions is collected, or individuals in whose favor the debt on compulsory pension contributions is collected , compulsory pension contributions of the employer, compulsory professional pension contributions shall be submitted to the state revenue body that sent the notification by:

1) the payer or agent, classified in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan, as a high-risk category - within five working days from the date of delivery of the notification to him;

2) the payer or agent, classified in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan, to the category of medium risk level - within fifteen working days from the date of delivery of the notification to him.

6. Based on the lists submitted by the payer or agent in accordance with paragraph 5 of this Article, the state revenue body shall collect the amounts of debt on social contributions, compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions in a compulsory manner from the bank accounts of payers or agents no later than five working days from the date of receipt of the lists.

Collection of debts on social contributions, compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions from the bank accounts of payers or agents shall be carried out on the basis of a collection order of the state revenue body with the lists submitted by the payer or agent.

In the absence or insufficiency of money on the bank (bank) account (accounts) to meet all the requirements for the client, the bank shall withdraw the client's money in the order of priority established by the Civil Code of the Republic of Kazakhstan.

If there is no money on the bank account of the payer or agent in national currency, the collection of debts on social contributions, compulsory pension contributions, compulsory pension contributions of the employer, compulsory professional pension contributions shall be made from the bank accounts of the payer or agent in foreign currency on the basis of collection orders issued in the national currency by the state revenue bodies.

7. Banks and organizations carrying out certain types of banking operations are required to transfer the amounts of social security contributions, of compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory professional pension contributions through the State Corporation on the day these amounts shall be debited from the bank accounts of payers or agents.

8. State revenue bodies shall annually publish in mass media the lists of payers, agents who have arrears in social contributions, compulsory pension contributions, employer compulsory pension contributions, compulsory professional pension contributions that have not been repaid within more than six months from the date of its occurrence, indicating the identification number of the payer or agent, surname, name, patronymic (if it is indicated in the identity document) of the head and the amount of debt on social contributions, compulsory pension contributions, compulsory pension contributions from the employer, compulsory professional pension contributions.

Article 257. Settlement of disputes

All disputes arising between individuals and legal entities, government agencies, the Fund, the unified accumulative pension fund, the State Corporation for the implementation of this Code shall be resolved in accordance with the legislation of the Republic of Kazakhstan.

Chapter 21. STATE CONTROL IN THE FIELD OF SOCIAL PROTECTION

Article 258. General provisions

1. State control in the field of social protection is a set of measures aimed at preventing, detecting, suppressing and eliminating violations and verifying compliance with the legislation of the Republic of Kazakhstan in the following areas:

social protection of persons with disabilities;

employment of the population;

provision of special social services;

social security, including compulsory social and retirement insurance.

2. The subjects of state control in the field of social protection are individuals and legal entities, regardless of ownership.

3. Within the framework of the granted competence, state control in the field of social protection shall be carried out by:

the authorized state body - on issues of social protection of persons with disabilities, the provision of special social services, social security, including pensions and compulsory social insurance in terms of the timely and correct assignment of social payments, the timely and complete transfer of social payments to the recipient by the State Corporation;

bodies of the state labor inspectorate - on issues of social protection of persons with disabilities (in terms of employers' obligations) and employment of the population;

the authorized body for regulation, control and supervision of the financial market and financial organizations - on issues of retirement insurance in terms of the activities of the unified accumulative pension fund, voluntary accumulative pension funds;

state revenue bodies - to control the full and timely implementation of the calculation, deduction and transfer of compulsory pension contributions, of compulsory pension contributions of the employer, of compulsory professional pension contributions, social security contributions and (or) penalties by tax agents and individual entrepreneurs for themselves.

4. State control in the field of social protection shall be carried out in the form of preventive control with visits to the subject (object) of control and inspection in accordance with the Entrepreneurial Code of the Republic of Kazakhstan and/or in other forms provided for by the laws of the Republic of Kazakhstan.

Footnote. Article 258 as amended by the Law of the Republic of Kazakhstan dated 16.11.2023 № 40-VIII (effective from 01.01.2024); dated 06.04.2024 № 71-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

Article 259. Officials exercising state control in the field of social protection

1. State control in the field of social protection shall be carried out by state inspectors of social protection, state labor inspectors, officials of authorized bodies

2. The state inspectors of social protection are:

1) Chief state inspector of social protection of the Republic of Kazakhstan - an official of the authorized state body;

2) chief state inspectors of social protection - officials of the authorized state body;

3) the chief state inspector of social protection of the region, the city of republican significance, the capital - an official determined by the authorized state body;

4) state inspectors of social protection - officials determined by the authorized state body.

3. State inspectors of social protection implement the provided control functions in accordance with the Entrepreneurial Code of the Republic of Kazakhstan.

4. Persons who impede the state inspector of social protection in the performance of official duties shall be liable in accordance with the laws of the Republic of Kazakhstan.

5. Orders of state inspectors of social protection shall be obligatory for execution by subjects of control.

Article 260. Rights and obligations of state inspectors of social protection1. When exercising state control, state inspectors of social protection, in addition to the rights provided for in paragraph 1 of Article 154 of the Entrepreneurial Code of the Republic of Kazakhstan and other laws of the Republic of Kazakhstan, shall have the right to:

1) give explanations on issues within their competence;

2) to request and receive from the subjects of verification the explanations necessary for the performance of the functions assigned to them;

3) interact with other state bodies, as well as individuals and (or) legal entities on issues of ensuring compliance with the requirements of the legislation of the Republic of Kazakhstan on social protection.

2. The chief state inspector of social protection of a region, city of republican significance, the capital, based on the results of an audit in the field of social protection of persons with disabilities and the provision of special social services, shall have the right to issue an order to take measures to eliminate, prevent, prevent, prevent identified violations to the subject of control.

3. State inspectors of social protection, in addition to the duties specified in paragraph 3 of Article 154 of the Entrepreneurial Code of the Republic of Kazakhstan, shall be obliged to:

1) take timely measures based on the results of the audit and, in case of revealing facts of violations in the field of social protection, issue response acts provided for by the Entrepreneurial Code of the Republic of Kazakhstan;

2) in case of revealing a non-compliance of a social worker with the qualification requirements and requirements for social workers, threatening the life and health of recipients of special social services, issue an order to temporarily suspend the social worker from work;

3) in case of revealing facts that threaten the life and health of recipients of special social services, issue an order on temporary suspension from work of officials and employees of the audited entity.

Article 261. Appeal against decisions, actions (inaction) of officials exercising state control

Decisions, actions (inaction) of officials exercising state control may be appealed to a superior body, court in the manner prescribed by the laws of the Republic of Kazakhstan.

Chapter 22. TRANSITIONAL AND FINAL PROVISIONS

Article 262. Transitional provisions

1. Legal relations that arose prior to the entry into force of this Code shall be regulated in accordance with this Code.

2. The amount of the monthly state allowance for mothers of large families awarded with Altyn Alka pendants or previously received the title of "Mother Heroine", awarded with the orders of "Maternal Glory" of I and II degrees, determined before the entry into force of this Code, shall be subject to recalculation in accordance with the amount provided for in Article 94 of this Code.

3. Individuals whose pension savings were transferred to the Unified Accumulative Pension Fund as part of the transfer of pension assets and liabilities of accumulative pension funds under pension agreements shall be considered to have acceded to pension agreements at the expense of compulsory pension contributions, voluntary pension contributions from the date of opening of individual pension accounts in the unified accumulative pension fund.

The accumulative pension fund shall be understood to mean a legal entity that carried out activities to attract pension contributions and pension payments, the license of which was terminated in the manner established by the regulatory legal act of the National Bank of the Republic of Kazakhstan.

4. The Unified Accumulative Pension Fund is the assignee of all obligations of accumulative pension funds to individuals whose pension savings were transferred to the Unified Accumulative Pension Fund in accordance with paragraph 3 of this Article.

5. The Unified Accumulative Pension Fund, upon request of an individual in whose name an individual pension account is opened in a unified accumulative pension fund, shall provide, free of charge, information on pension savings for the period the pension savings were in the accumulative pension fund from which the pension savings were transferred to the Unified Accumulative Pension Fund in accordance with paragraph 3 of this article, subject to the provisions provided for in Article 55 of this Code.

6. To suspend until January 1, 2024 the validity of:

1) item one of paragraph 2 of Article 27 of this Code, establishing that during the period of suspension this paragraph shall be valid in the following wording:

"2. The payer, with the exception of individuals who are payers of a single cumulative payment in accordance with Article 774 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code), is obliged:";

2) part one of paragraph 1 of Article 256 of this Code, establishing that during the period of suspension this part is valid in the following wording:

"1. Timely and (or) fully unpaid amounts of social security contributions shall be collected by the state revenue bodies or shall be subject to transfer by the payer with accrued penalties in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay (including the day of payment to the Fund), except for payments by individuals who are payers of a single cumulative payment in accordance with Article 774 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code).";

3) the norms of this Code regulating the issues of calculation (accrual), transfer of the compulsory pension contributions of the employer to the Unified Accumulative Pension Fund, collection of them, their storage and accounting, the implementation of pension payments at the expense of the compulsory pension contributions of the employer, as well as the secrecy of conditional pension accounts.

7. To suspend until January 1, 2025 the validity of:

1) item one of subparagraph 18) of paragraph 1 of Article 1 of this Code, establishing that this paragraph until January 1, 2024 shall be valid in the following wording:

"18) payer of social security contributions (hereinafter - the payer) - an employer, an individual entrepreneur, including a peasant or farm enterprise, a person engaged in private practice, who calculate and pay social security contributions to the State Social Insurance Fund in the manner prescribed by the legislation of the Republic of Kazakhstan, and also an individual who is the payer of a single cumulative payment in accordance with Article 774 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code);";

from January 1, 2024 to January 1, 2025 shall be valid in the following wording:

"18) payer of social security contributions (hereinafter referred to as the payer) - an employer, an individual entrepreneur, including a peasant or farm enterprise, a person engaged in private practice, who calculate and pay social security contributions to the State Social Insurance Fund in the manner prescribed by the legislation of the Republic of Kazakhstan;";

2) subparagraph 4) of Article 243, paragraph 3 of Article 245, paragraph 3 of Article 246 of this Code.

Article 263. Procedure of enactment of this Code

1. This Code shall enter into force on July 1, 2023.

2. The validity of paragraph 13 of Article 226 of this Code shall apply to legal relations arising from pension annuity agreements concluded prior to the entry into force of this Code.

3. To establish that:

1) subparagraphs 23), 24), 25), 26) of paragraph 1 of Article 17, parts four and five of paragraph 2 of Article 78, parts five and six of paragraph 1 of Article 85, part two of paragraph 1 of Article 113, paragraph 3 of Article 181, parts two and the third of paragraph 1 of Article 240, subparagraph 5) of Article 243, paragraph 2 of Article 244, paragraph 4 of Article 245, paragraph 4 of Article 246, subparagraph 7) of paragraph 9 of Article 248, subparagraph 4) of paragraph 1 of Article 249 of this Code shall be valid until January 1, 2024;

2) subparagraphs 24) and 25) of paragraph 2 of Article 35, paragraphs three and four of paragraph 4, paragraph 5 of Article 226, subparagraphs 3) and 4) of paragraph 4 of Article 227 of this Code shall enter into force on January 1, 2024;

3) subparagraph 5) of Article 138, paragraph 2 of Article 142, Article 156 of this Code shall enter into force on January 1, 2025;

4) subparagraph 53) of paragraph 1 of Article 1 of this Code shall enter into force on January 1, 2028.

4. To establish that from January 1, 2024:

1) item one of paragraph 5 of Article 40 shall be valid in the following wording:

"5. The agents shall be obliged:";

2) paragraph 1 of Article 122 shall be valid in the following wording:

"1. Conditional cash assistance shall be provided to single and (or) living alone low-income able-bodied persons, as well as low-income families that have an able-bodied (able-bodied) member (s), including individuals who are individual entrepreneurs, whose activities are suspended in accordance with subparagraph 1) paragraph 1 of Article 213 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code), subject to his (their) participation in measures to promote employment and (or) if necessary, social adaptation, with the exception of individuals (families) specified in paragraph 4 of this Article";

3) paragraph 1 of article 228 shall be valid in the following wording:

"1. Within five working days from the date of receipt of information about the concluded pension annuity agreement with the insurance organization Unified Accumulative Pension Fund, the voluntary accumulative pension fund shall be obliged to transfer the pension savings of the contributor (recipient) to the insurance organization.".

5. To establish that from January 1, 2025:

1) paragraph 3 of article 120 shall be valid in the following wording:

"3. The size of the poverty line in the Republic of Kazakhstan shallk be determined by the authorized state body on the basis of the median income of the population, calculated by the state body in the field of statistics, on average per capita in percentage terms, depending on the economic capabilities of the state.";

2) subparagraph 1) of paragraph 1 of Article 135 shall be valid in the following wording:

"1) participate in tenders for the provision of services to assess and determine the need for special social services provided at the expense of budgetary funds, in accordance with the legislation of the Republic of Kazakhstan on public procurement and on state social order, state order for the implementation of strategic partnerships, grants and awards for non-governmental organizations in the Republic of Kazakhstan;";

3) Article 136 shall be valid in the following wording:

"Article 136. Register of organizations providing special social services and register of specialists providing special social services

1. Register of organizations providing special social services is an electronic list of organizations registered as providers on the portal of social services.

Register of specialists providing special social services is an electronic list of specialists registered on the portal of social services and providing special social services.

2. The register of organizations providing special social services and the register of specialists providing special social services are formed to record organizations and specialists in electronic form on the portal of social services in the manner determined by the authorized state body.

3. Information contained in the register of organizations providing special social services and the register of specialists providing special social services shall be publicly available with the consent of organizations and specialists providing special social services.";

4) paragraph 1 of Article 139 shall be valid in the following wording:

"1. A person (family) in need of special social services, based on the data of the Digital Family Card at the place of residence, shall be sent a notification of consent to receive special social services.

The day of applying for the execution of documents for the provision of special social services through a proactive service shall be the day of receipt of consent to the execution of documents for the provision of this service.".

5-1. It is established that from January 1, 2026:

1) paragraph five of subparagraph 119) of paragraph 1 of Article 1 shall be in the following wording:

"An internet platform operator, as defined in subparagraph 1) of paragraph 2 of Article 102 of this Code, shall be considered as the agent for payment of mandatory pension contributions and employer's mandatory pension contributions for individuals specified in subparagraph 7) of part one of Article 243 of this Code;"

2) subparagraph 22-2) of paragraph 1 of Article 17 shall be in the following wording:

"22-2) the return of erroneously (excessively) paid amounts of social contributions, mandatory pension contributions, employer's mandatory pension contributions, and/or penalties for their late and/or incomplete payment made by the internet platform operator;"

3) paragraphs 1 and 4 of Article 102-1 shall be in the following wording:

“1. The Operator shall withhold mandatory pension contributions, employer's mandatory pension contributions, and social contributions in accordance with this Code, contributions for mandatory social health insurance in accordance with the Law of the Republic of Kazakhstan "On Mandatory Social Health Insurance", and individual income tax in accordance with the Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) from the income of performers who are individual entrepreneurs using a special tax regime with the help of a special mobile application, and shall transfer the withheld amounts.";

"4. The procedure for determining the rates of social contributions and mandatory pension contributions by the performer in accordance with paragraphs 2 and 3 of this Article, employer's mandatory pension contributions, contributions for mandatory social health insurance in accordance with the Law of the Republic of Kazakhstan “On Mandatory Social Health Insurance”, as well as the withholding and transfer by the Operator of individual income tax, mandatory pension contributions, employer's mandatory pension contributions, social contributions, and contributions for mandatory social health insurance specified in this Article, shall be determined by the authorized state body in coordination with the relevant authorities responsible for health management, tax revenue collection, informatization, and the National Bank of the Republic of Kazakhstan."

6. To establish that from January 1, 2028:

1) subparagraphs 75) and 79) of paragraph 1 of Article 1 shall be valid in the following wording:

"75) threshold of minimum adequacy of pension savings is the minimum amount of pension savings formed at the expense of compulsory pension contributions, necessary to ensure a monthly pension not lower than the minimum pension according to age established by the law on the republican budget and effective as of January 1 of the corresponding financial year, determined in accordance with methodology approved by the Government of the Republic of Kazakhstan;";

"79) minimum pension amount is the minimum amount of the state basic pension payment established for the corresponding financial year by the law on the republican budget, for the persons specified in Article 205 of this Code;";

2) paragraph 3 of Article 202 shall be valid in the following wording:

"3. For persons living in centers for the provision of special social services in a hospital for the elderly and persons with disabilities and who are fully supported by the state, pension payments by age shall be made:

1) in the amount provided for in paragraph 6 of Article 210 of this Code, if the amount of the pension payment by age calculated in accordance with this norm is lower than the minimum amount of the pension according to age established for the corresponding financial year by the law on the republican budget;

2) in the amount of 30 percent of the amount of pension payments by age, calculated in accordance with Article 210 of this Code, but not less than the minimum amount of pension by age established for the corresponding financial year by the law on the republican budget.

The transfer of 70 percent of the designated amount of pension payments according to age shall be made to a separate bank account or to a cash control account of centers for the provision of special social services.

The procedure for the use of these funds by centers for the provision of special social services shall be determined by the authorized state body.";

3) paragraph 5 of Article 210 shall be valid in the following wording:

"5. The amount of pension payments according to age for each full year worked before January 1, 1998 in excess of the required length of service shall be increased by 1 percent, but not more than 75 percent of the income taken into account for calculating pension payments by age.

If the calculated amount of pension payments according to age in full lower than the minimum amount of a pension according to age established for the corresponding financial year by the law on the republican budget, pension payments according to age shall be assigned in the minimum amount of the pension according to age.";

4) paragraph 6 of Article 216 shall be valid in the following wording:

"6. Persons residing in the centers for the provision of special social services in a hospital and who are fully supported by the state, pension payments for length of service shall be made in the amount of 30 percent of the amount of pension payments for length of service assigned in accordance with Article 213 of this Code, but not less than the minimum the amount of the pension according to age established for the corresponding financial year by the law on the republican budget.

Transfer of 70 percent of the assigned amount of pension payments for length of service shall be made to a separate bank account or to a cash control account of centers for the provision of special social services.

The procedure for the use of these funds by the centers for the provision of special social services shall be determined by the authorized state body.

In case of withdrawal of the recipient from the center for the provision of special social services, the pension payment for the length of service shall be renewed in full from the first day of the month following the month of retirement.";

5) paragraph 2 of Article 220 shall be valid in the following wording:

"2. The amount of pension savings from the Unified Accumulative Pension Fund shall be paid out at a time if the amount of pension savings of the persons specified in subparagraphs 1) and 2) of paragraph 1 of this article does not exceed twelve times the minimum size of the pension according to age, established by the law on the republican budget and effective for 1 January of the relevant financial year.".

7. To recognize invalid from the date of entry into force of this Code:

1) Law of the Republic of Kazakhstan dated June 16, 1997 "On state social benefits for disability and in case of loss of a breadwinner in the Republic of Kazakhstan ";

2) Law of the Republic of Kazakhstan dated April 5, 1999 "On special state benefits in the Republic of Kazakhstan";

3) Law of the Republic of Kazakhstan dated July 17, 2001 "On state targeted social assistance";

4) Law of the Republic of Kazakhstan dated April 13, 2005 "On social protection of persons with disabilities in the Republic of Kazakhstan";

5) Law of the Republic of Kazakhstan dated June 28, 2005 "On state benefits to families with children";

6) Law of the Republic of Kazakhstan dated December 29, 2008 "On special social services";

7) Law of the Republic of Kazakhstan dated June 21, 2013 "On Retirement Insurance in the Republic of Kazakhstan";

8) Law of the Republic of Kazakhstan dated August 2, 2015 "On amendments and additions to certain legislative acts of the Republic of Kazakhstan on issues of pension provision";

9) Law of the Republic of Kazakhstan dated April 6, 2016 "On employment of the population";

10) Law of the Republic of Kazakhstan dated December 26, 2019 "On Compulsory Social Insurance".

Footnote. Article 263 as amended by the Law of the Republic of Kazakhstan dated 01.07.2024 № 104-VIII (shall be enforced upon expiry of sixty calendar days after the date of its first official publication).

President of the Republic of Kazakhstan

K. Tokayev

СОЦИАЛЬНЫЙ КОДЕКС РЕСПУБЛИКИ КАЗАХСТАН

Кодекс Республики Казахстан от 20 апреля 2023 года № 224-VII ЗРК.

Примечание ИЗПИ!
Порядок введения в действие настоящего Кодекса см. ст. 263
Вниманию пользователей!
Для удобства пользования ИЗПИ создано СОДЕРЖАНИЕ
Примечание ИЗПИ!
См. Нормативное постановление Конституционного Суда РК от 08.04.2023 № 8.

ОБЩАЯ ЧАСТЬ

РАЗДЕЛ 1. ОБЩИЕ ПОЛОЖЕНИЯ

Глава 1. ОСНОВНЫЕ ПОЛОЖЕНИЯ

Статья 1. Основные понятия, используемые в настоящем Кодексе

1. В настоящем Кодексе используются следующие основные понятия:

1) абилитация – комплекс мер, направленных на формирование и развитие у лиц с инвалидностью способностей к бытовой, общественной и профессиональной деятельности;

2) индивидуальный план помощи лицу (семье) (далее – индивидуальный план) – план мероприятий по содействию занятости и (или) социальной адаптации, составленный карьерным центром совместно с лицом, обратившимся за оказанием адресной социальной помощи, и (или) членами его семьи;

3) Государственная корпорация "Правительство для граждан" (далее – Государственная корпорация) – юридическое лицо, созданное по решению Правительства Республики Казахстан для оказания государственных услуг в соответствии с законодательством Республики Казахстан, организации работы по приему заявлений на оказание государственных услуг и выдаче их результатов услугополучателю по принципу "одного окна", обеспечения оказания государственных услуг в электронной форме;

4) специальные социальные услуги – комплекс услуг, обеспечивающих лицу (семье) условия для преодоления оснований, объективно нарушающих жизнедеятельность человека и направленных на создание равных с другими гражданами возможностей участия в жизни общества;

5) ценовые пределы на специальные социальные услуги – максимальные и минимальные уровни тарифов на обеспечение гарантированной государственной стоимости специальных социальных услуг;

6) лицо (семья), нуждающееся в специальных социальных услугах, – лицо (семья), признанное таковым по предусмотренным статьей 133 настоящего Кодекса основаниям, объективно нарушающим жизнедеятельность человека, которые он не может преодолеть самостоятельно;

7) получатель специальных социальных услуг – лицо (семья), признанное нуждающимся в специальных социальных услугах;

Примечание ИЗПИ!
В подпункт 8) предусмотрено изменение Законом РК от 15.04.2024 № 72-VIII (вводится в действие с 01.01.2025).

8) субъекты, предоставляющие специальные социальные услуги, – физические и (или) юридические лица, занятые в государственном и негосударственном секторах по предоставлению специальных социальных услуг;

9) центры оказания специальных социальных услуг – организации, созданные по решению местных исполнительных органов и предоставляющие специальные социальные услуги лицам (семьям), нуждающимся в специальных социальных услугах, в условиях стационара, полустационара, временного пребывания и на дому;

10) стандарты оказания специальных социальных услуг – нормативные правовые акты, устанавливающие минимальные требования к качеству, объему и условиям предоставления специальных социальных услуг;

10-1) специальная социальная выплата – денежные выплаты, осуществляемые лицам, занятым на работах с вредными условиями труда;

11) специальные средства передвижения – вид технической помощи, обеспечивающей передвижение лица с инвалидностью;

12) ассистент – работник карьерного центра, выполняющий функции по оказанию содействия консультанту по социальной работе и акиму поселка, села, сельского округа в проведении консультации, собеседования, а также мониторинга выполнения обязательств по социальному контракту;

13) кормилец – лицо, содержащее нетрудоспособных членов семьи, состоящих на его иждивении, за счет своего дохода;

14) уполномоченный орган по назначению адресной социальной помощи – местный исполнительный орган города республиканского значения, столицы, района, города областного значения, района в городе, осуществляющий назначение государственной адресной социальной помощи;

15) социальные отчисления – деньги, уплачиваемые плательщиками социальных отчислений в Государственный фонд социального страхования в порядке, установленном законодательством Республики Казахстан;

16) задолженность по социальным отчислениям – исчисленные и не уплаченные в сроки, установленные настоящим Кодексом, суммы социальных отчислений, а также неуплаченные суммы пени;

17) ставка социальных отчислений – фиксированный размер обязательных платежей в Государственный фонд социального страхования, выраженный в процентном отношении к величине объекта исчисления социальных отчислений;

Примечание ИЗПИ!

Действие абзаца первого подпункта 18) приостановлено до 01.01.2025 настоящим Кодексом и в период приостановления до 01.01.2025 данный пункт действует в редакции ст.262.

18) плательщик социальных отчислений (далее – плательщик) – работодатель, индивидуальный предприниматель, в том числе крестьянское или фермерское хозяйство, лицо, занимающееся частной практикой, осуществляющие исчисление и уплату социальных отчислений в Государственный фонд социального страхования в порядке, установленном законодательством Республики Казахстан, в том числе налоговые агенты, определенные налоговым законодательством Республики Казахстан, осуществляющие уплату социальных отчислений в Государственный фонд социального страхования за физических лиц, получающих доходы по договорам гражданско-правового характера, предметом которых является выполнение работ (оказание услуг).

В качестве плательщика социальных отчислений признаются местные исполнительные органы или иные юридические лица при выплате материальной выгоды индивидуальным помощникам в соответствии с абзацем девятым подпункта 31) пункта 2 статьи 319 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), а также оператор интернет-платформы, определенный подпунктом 1) пункта 2 статьи 102 настоящего Кодекса, уплачивающий социальные отчисления за лиц, указанных в подпункте 7) части первой статьи 243 настоящего Кодекса;

19) социальная дезадаптация – нарушение взаимодействия личности с социальной средой;

20) социальная депривация – ограничение и (или) лишение возможности самостоятельного удовлетворения лицом (семьей) основных жизненных потребностей;

21) единая информационная система социально-трудовой сферы – объект информатизации, предназначенный для автоматизации деятельности уполномоченного государственного органа, местных исполнительных органов по вопросам социальной защиты и занятости населения, центров трудовой мобильности, карьерных центров, Центра развития трудовых ресурсов и межведомственного взаимодействия в целях предоставления государственных услуг населению в социально-трудовой сфере;

22) консультант по социальной работе – работник карьерного центра, осуществляющий содействие в назначении государственной адресной социальной помощи и выходе малообеспеченного лица (семьи) из ситуации, обусловленной нахождением его (ее) за чертой бедности;

23) социальный работник – работник, оказывающий специальные социальные услуги и (или) осуществляющий оценку и определение потребности в специальных социальных услугах, имеющий необходимую квалификацию, соответствующую установленным требованиям;

24) социальная профессиональная ориентация – комплекс взаимосвязанных мероприятий, направленных на оказание практической помощи в выборе профессий, смене рода занятий и повышение квалификации с учетом профессиональных знаний, навыков, интересов личности и потребностей рынка труда;

25) социальный контракт – соглашение, определяющее права и обязанности сторон, между участником активных мер содействия занятости и центром трудовой мобильности (карьерный центр), а в случаях, предусмотренных настоящим Кодексом, с физическими или юридическими лицами, вовлеченными в организацию активных мер содействия занятости, а также об оказании государственной адресной социальной помощи;

26) социальный риск – наступление события, влекущего утрату трудоспособности и (или) потерю работы, потерю кормильца, потерю дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) и уходом за ребенком по достижении им возраста полутора лет, в результате которого участник системы обязательного социального страхования либо в случае его смерти члены семьи, состоявшие на его иждивении, приобретают право на получение социальных выплат в соответствии с настоящим Кодексом;

27) социальные выплаты – выплаты, осуществляемые Государственным фондом социального страхования в пользу получателя социальной выплаты;

28) получатель социальной выплаты – физическое лицо, за которое производились социальные отчисления в Государственный фонд социального страхования до наступления случая социального риска и в отношении которого Государственным фондом социального страхования вынесено решение о назначении социальных выплат, а в случае смерти лица, являющегося участником системы обязательного социального страхования, – члены семьи умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, состоявшие на его иждивении;

29) диверсификация – размещение пенсионных активов в различные финансовые инструменты с целью снижения риска их потерь в соответствии с требованиями, установленными Национальным Банком Республики Казахстан;

30) печатное издание – периодические печатные издания, перечень которых определяется уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

31) биометрическая идентификация – процедура установления личности физического лица на основании его физиологических и биологических неизменных признаков;

32) вакансия – свободное рабочее место (должность) у работодателя;

33) единовременная пенсионная выплата – сумма пенсионных накоплений, сформированных за счет обязательных пенсионных взносов, изымаемая вкладчиком обязательных пенсионных взносов (получателем пенсионных выплат) из единого накопительного пенсионного фонда в целях улучшения жилищных условий и (или) оплаты лечения в порядке, установленном настоящим Кодексом;

34) единый накопительный пенсионный фонд – юридическое лицо, осуществляющее деятельность по привлечению пенсионных взносов и пенсионным выплатам, а также иные функции, определенные настоящим Кодексом;

35) инвестиционная декларация единого накопительного пенсионного фонда – документ, определяющий перечень объектов инвестирования, цели, стратегии, условия и ограничения инвестиционной деятельности в отношении пенсионных активов, условия хеджирования и диверсификации пенсионных активов;

36) плательщик единого платежа – налоговый агент, определенный статьей 776-1 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс);

37) организация, осуществляющая обязательное гарантирование депозитов, – некоммерческая организация, создаваемая в организационно-правовой форме акционерного общества и осуществляющая обязательное гарантирование депозитов на основании Закона Республики Казахстан "Об обязательном гарантировании депозитов, размещенных в банках второго уровня Республики Казахстан", иных нормативных правовых актов Республики Казахстан и устава;

38) прожиточный минимум – минимальный денежный доход на одного человека, равный по величине стоимости минимальной потребительской корзины;

39) рынок труда – сфера формирования спроса и предложения на рабочую силу;

40) национальная система прогнозирования трудовых ресурсов – комплекс применяемых методов и подходов, позволяющих определять прогнозные спрос и предложение рабочей силы;

41) Центр развития трудовых ресурсов – юридическое лицо, создаваемое по решению Правительства Республики Казахстан при уполномоченном государственном органе, обеспечивающее информационно-аналитическое сопровождение рынка труда, активных мер содействия занятости, методологическую поддержку служб занятости, развитие и сопровождение единой информационной системы социально-трудовой сферы;

42) центр трудовой мобильности – юридическое лицо, создаваемое местным исполнительным органом области, города республиканского значения и столицы в целях разработки и реализации мер содействия занятости;

43) трудоспособное лицо (трудоспособный член семьи) – лицо или член семьи в возрасте с восемнадцати лет до возраста, предусмотренного пунктом 1 статьи 207 настоящего Кодекса, за исключением лиц с инвалидностью первой или второй группы и (или) лиц, имеющих заболевания, при которых может устанавливаться срок временной нетрудоспособности более двух месяцев;

44) свободно избранная занятость – деятельность граждан Республики Казахстан, кандасов, иностранцев и лиц без гражданства, проживающих в Республике Казахстан, выбранная ими путем свободного распоряжения своими способностями к труду, выбора профессии и рода деятельности;

45) добровольный накопительный пенсионный фонд – профессиональный участник рынка ценных бумаг, осуществляющий на основании лицензии уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций деятельность по управлению инвестиционным портфелем с правом привлечения добровольных пенсионных взносов;

46) добровольные пенсионные взносы – деньги, вносимые вкладчиками добровольных пенсионных взносов по своей инициативе в единый накопительный пенсионный фонд и (или) добровольные накопительные пенсионные фонды в пользу получателя пенсионных выплат в порядке, определяемом законодательством Республики Казахстан и договором о пенсионном обеспечении за счет добровольных пенсионных взносов, и (или) невостребованная сумма гарантийного возмещения по гарантируемому депозиту, перечисляемая организацией, осуществляющей обязательное гарантирование депозитов, в единый накопительный пенсионный фонд в соответствии с Законом Республики Казахстан "Об обязательном гарантировании депозитов, размещенных в банках второго уровня Республики Казахстан";

47) договор о пенсионном обеспечении за счет добровольных пенсионных взносов – договор об установлении, изменении или прекращении правоотношений, связанных с добровольными пенсионными взносами, накоплениями и получением пенсионных выплат, условия которого принимаются вкладчиком (получателем) не иначе как путем присоединения к предложенному договору в целом;

48) ставка добровольных пенсионных взносов – размер платежа в единый накопительный пенсионный фонд и (или) добровольный накопительный пенсионный фонд, который определяется вкладчиком добровольных пенсионных взносов самостоятельно и может быть изменен по его усмотрению, определяемый договором о пенсионном обеспечении за счет добровольных пенсионных взносов;

49) вкладчик добровольных пенсионных взносов – физическое или юридическое лицо, осуществляющее за счет своих собственных средств, а также физическое лицо, осуществляющее за счет невостребованной суммы гарантийного возмещения по гарантируемому депозиту добровольные пенсионные взносы в пользу получателя пенсионных выплат в соответствии с договором о пенсионном обеспечении за счет добровольных пенсионных взносов;

50) субсидирование заработной платы – полная или частичная компенсация затрат работодателя на оплату труда работников, трудоустроенных на субсидируемые рабочие места;

51) наемный работник – физическое лицо, выполняющее работу по трудовому договору либо осуществляющее деятельность по договору гражданско-правового характера, в котором распорядок и оплата за проработанное время либо единицу произведенного товара, либо за оказанные услуги определяются заказчиком;

52) среднедушевой доход – доля совокупного дохода семьи, приходящаяся на каждого члена семьи в месяц;

Примечание ИЗПИ!

Подпункт 53) вводится в действие с 01.01.2028 в соответствии со ст. 263 настоящего Кодекса.

53) минимальный размер пенсии по возрасту – минимальный размер пенсионной выплаты по возрасту, установленный на соответствующий финансовый год законом о республиканском бюджете;

54) индивидуальный пенсионный счет – личный именной счет вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателя пенсионных выплат), на котором учитываются обязательные пенсионные взносы либо обязательные профессиональные пенсионные взносы, либо добровольные пенсионные взносы, инвестиционный доход, пеня и иные поступления в соответствии с законодательством Республики Казахстан и с которого производятся пенсионные выплаты;

55) индивидуальный помощник – лицо, оказывающее услуги по сопровождению лица с инвалидностью первой группы, имеющего затруднение в передвижении, и оказанию помощи при посещении объектов;

56) лицо, занимающееся частной практикой, – частный нотариус, частный судебный исполнитель, адвокат и профессиональный медиатор;

57) совокупный доход – сумма видов доходов, учитываемых при назначении государственной адресной социальной помощи;

58) обязательные пенсионные взносы работодателя – деньги, перечисленные агентами за счет собственных средств на условный пенсионный счет в порядке, установленном законодательством Республики Казахстан;

59) ставка обязательных пенсионных взносов работодателя – размер платежа агента в единый накопительный пенсионный фонд, выраженный в процентном отношении к доходу работника, принимаемому для исчисления обязательных пенсионных взносов работодателя;

60) рабочая сила – занятое и безработное население;

61) лица, не входящие в состав рабочей силы, – лица, которые не являются занятыми или безработными;

62) рабочее место – место постоянного или временного нахождения работника при выполнении им трудовых обязанностей в процессе трудовой деятельности;

63) лицо, ищущее работу, – физическое лицо, обратившееся в карьерный центр за содействием в занятости;

64) трудоустройство – комплекс организационных, экономических и правовых мероприятий, призванных способствовать обеспечению занятости населения;

65) индивидуальный план трудоустройства – документ, в котором указываются личные данные безработного, планируемые и реализуемые мероприятия по содействию занятости;

66) частное агентство занятости – физическое или юридическое лицо, оказывающее трудовое посредничество, зарегистрированное в порядке, установленном законодательством Республики Казахстан;

67) безработный – физическое лицо, осуществляющее поиск работы и готовое приступить к работе;

68) пенсия – совокупность государственной базовой пенсионной выплаты и (или) пенсионных выплат по возрасту, и (или) пенсионных выплат за выслугу лет и (или) из единого накопительного пенсионного фонда, и (или) добровольного накопительного пенсионного фонда, и (или) страховых выплат из страховой организации в соответствии с договором пенсионного аннуитета;

69) пенсионные активы – деньги, ценные бумаги, иные финансовые инструменты, предназначенные для обеспечения и осуществления пенсионных выплат, переводов, а также иных целей, предусмотренных настоящим Кодексом;

70) инвестиционный доход пенсионных активов – деньги, полученные (подлежащие получению) в результате инвестирования пенсионных активов;

71) инвестиционный портфель пенсионных активов – совокупность финансовых инструментов, входящих в состав пенсионных активов;

72) договор пенсионного аннуитета – договор страхования, согласно которому одна сторона (страхователь) обязуется передать страховой организации сумму пенсионных накоплений (выкупную сумму), а другая сторона (страховая организация) обязуется осуществлять страховые выплаты в пользу страхователя и (или) застрахованного (застрахованных) пожизненно или в течение определенного периода времени;

73) уполномоченная организация по выдаче пенсий и пособий – банки второго уровня, организации, имеющие лицензии уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на соответствующие виды банковских операций, территориальные подразделения акционерного общества "Казпочта";

74) пенсионные накопления – деньги вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателя пенсионных выплат), учитываемые на его индивидуальном пенсионном счете, включающие обязательные пенсионные взносы, обязательные профессиональные пенсионные взносы и добровольные пенсионные взносы, инвестиционный доход пенсионных активов, пеню и иные поступления в соответствии с договорами, настоящим Кодексом, законодательством Республики Казахстан;

Примечание ИЗПИ!

Подпункт 75) с 01.01.2028 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

75) порог минимальной достаточности пенсионных накоплений – минимальный размер пенсионных накоплений, сформированных за счет обязательных пенсионных взносов, необходимый для обеспечения ежемесячной пенсии не ниже размера минимальной пенсии, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года, определенный в соответствии с методикой, утвержденной Правительством Республики Казахстан;

76) пенсионное обеспечение – совокупность правовых, экономических и социальных мер, направленных на обеспечение граждан пенсионными выплатами при наступлении пенсионного возраста и других условий, предусмотренных законодательством Республики Казахстан;

77) пенсионные выплаты:

по возрасту – выплаты денег физическим лицам, имеющим трудовой стаж не менее шести месяцев по состоянию на 1 января 1998 года, осуществляемые пропорционально трудовому стажу;

за выслугу лет – выплата денег военнослужащим, сотрудникам специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лицам, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лицам, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевшим на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, в соответствии с настоящим Кодексом;

из единого накопительного пенсионного фонда – выплата денег физическим лицам, за которых уплачены обязательные пенсионные взносы и (или) обязательные пенсионные взносы работодателя, и (или) обязательные профессиональные пенсионные взносы, и (или) добровольные пенсионные взносы;

из страховой организации – выплата денег из страховой организации физическим лицам в соответствии с договором пенсионного аннуитета;

из добровольного накопительного пенсионного фонда – выплата денег физическим лицам, за которых уплачены добровольные пенсионные взносы;

78) получатель пенсионных выплат – физическое лицо, которому назначены государственная базовая пенсионная выплата и (или) пенсионные выплаты по возрасту, и (или) пенсионные выплаты за выслугу лет, и (или) пенсионные выплаты из единого накопительного пенсионного фонда и (или) добровольного накопительного пенсионного фонда, и (или) страховые выплаты из страховой организации в соответствии с договором пенсионного аннуитета;

Примечание ИЗПИ!

Подпункт 79) с 01.01.2028 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

79) минимальный размер пенсии – минимальный размер пенсии, установленный на соответствующий финансовый год законом о республиканском бюджете;

80) управляющий инвестиционным портфелем – профессиональный участник рынка ценных бумаг, осуществляющий от своего имени и в интересах и за счет клиента деятельность по управлению инвестиционным портфелем на основании лицензии в соответствии с законами Республики Казахстан "О рынке ценных бумаг" и "О разрешениях и уведомлениях", а также соответствующий требованиям уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций для осуществления управления пенсионными активами;

81) интернет-платформа – интернет-ресурс, предназначенный для осуществления взаимодействия между оператором интернет-платформы, заказчиком и исполнителем по оказанию услуг и выполнению работ;

82) банк-кастодиан – Национальный Банк Республики Казахстан или банк второго уровня, обладающий лицензией уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на кастодиальную деятельность;

83) кастодиальный договор – договор хранения и поручения, заключаемый банком-кастодианом и его клиентом, определяющий порядок предоставления клиенту услуг по кастодиальному обслуживанию;

84) профессиональная ориентация – система мер, направленных на оказание помощи лицу с инвалидностью в выборе видов трудовой деятельности;

85) профессиональное обучение – обучение, включающее в себя профессиональную подготовку, переподготовку в целях получения новых специальностей (профессий), навыков и повышение квалификации в рамках мер содействия занятости, предусмотренных настоящим Кодексом;

86) черта бедности – предельная минимальная величина денежного дохода на одного человека, устанавливаемая в качестве критерия для определения размера государственной адресной социальной помощи;

87) лицо, осуществляющее уход, – физическое лицо, непосредственно осуществляющее уход за лицом с инвалидностью первой группы независимо от родственной связи с ним;

88) коэффициент замещения дохода – коэффициент, который определяется в зависимости от случая социального риска;

88-1) Уполномоченный по правам социально уязвимых категорий населения при Президенте Республики Казахстан (далее – омбудсмен) – лицо, назначаемое Президентом Республики Казахстан и осуществляющее свою деятельность на общественных началах в целях обеспечения гарантий прав и законных интересов социально уязвимых категорий населения, а также восстановления их нарушенных прав и свобод во взаимодействии с государственными и общественными институтами;

89) уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций – государственный орган, осуществляющий государственное регулирование, контроль и надзор финансового рынка и финансовых организаций;

90) коэффициент стажа участия – коэффициент, который определяется в зависимости от общего стажа участия в системе обязательного социального страхования;

91) карьерный центр – филиал центра трудовой мобильности, осуществляющий выполнение его функций в районах, городах областного и республиканского значения, столице;

92) медицинская абилитация – процесс медицинской реабилитации, направленный на приобретение или компенсацию несформированных функций и навыков детей с инвалидностью и интеграцию их в общество;

93) медианный доход – величина дохода, относительно которой доходы у половины населения выше, а у половины населения ниже;

94) медицинская реабилитация – комплекс медицинских услуг, направленных на сохранение, частичное или полное восстановление нарушенных и (или) утраченных функций организма;

95) медико-социальная экспертиза – оценка ограничений жизнедеятельности освидетельствуемого лица, вызванных стойким расстройством функций организма, с установлением (неустановлением) инвалидности и (или) степени утраты трудоспособности, а также определение его потребностей в мерах социальной защиты;

96) подразделение медико-социальной экспертизы – структурное подразделение уполномоченного государственного органа, проводящее медико-социальную экспертизу;

97) независимый эксперт медико-социальной экспертизы – физическое лицо, соответствующее требованиям, определяемым уполномоченным государственным органом, и состоящее в реестре независимых экспертов медико-социальной экспертизы;

98) государственная адресная социальная помощь (далее – адресная социальная помощь) – помощь, предоставляемая государством физическим лицам (семьям) с месячным среднедушевым доходом ниже черты бедности, установленной в областях, городах республиканского значения, столице;

99) государственные социальные пособия – денежные выплаты, предоставляемые гражданам при наступлении инвалидности и потере кормильца;

100) Государственный фонд социального страхования (далее – Фонд) – некоммерческая организация в форме акционерного общества, учредителем и единственным акционером которого является государство, производящая аккумулирование социальных отчислений, назначение и осуществление социальных выплат участникам системы обязательного социального страхования, в отношении которых наступил случай социального риска, включая членов семьи – иждивенцев в случае потери кормильца;

101) активы Государственного фонда социального страхования (далее – активы Фонда) – деньги, ценные бумаги, иные финансовые инструменты, предназначенные для целей, предусмотренных настоящим Кодексом;

102) инвестиционная декларация Государственного фонда социального страхования (далее – инвестиционная декларация Фонда) – документ, определяющий цели, стратегию, перечень объектов для инвестирования в рамках законодательства Республики Казахстан, условия и ограничения инвестиционной деятельности в отношении активов Фонда, условия хеджирования и диверсификации активов Фонда;

103) инвестиционный доход Государственного фонда социального страхования (далее – инвестиционный доход Фонда) – деньги, полученные (подлежащие получению) в результате инвестирования активов Фонда;

104) государственная базовая пенсионная выплата – ежемесячная денежная выплата, предоставляемая по достижении пенсионного возраста, установленного пунктом 1 статьи 207 настоящего Кодекса;

105) инвалидность – степень ограничения жизнедеятельности человека вследствие нарушения здоровья со стойким расстройством функций организма;

106) лицо с инвалидностью – лицо, имеющее нарушение здоровья со стойким расстройством функций организма, обусловленное заболеваниями, увечьями (ранениями, травмами, контузиями), их последствиями, нарушениями, которое приводит к ограничению жизнедеятельности и необходимости его социальной защиты;

107) социальная реабилитация лиц с инвалидностью – комплекс мер, направленных на создание условий для преодоления лицами с инвалидностью ограничений жизнедеятельности, восстановление социального статуса, их социально-бытовой и средовой адаптации;

108) профессиональная реабилитация лиц с инвалидностью – комплекс мер, направленных на получение или восстановление нарушенных, или утраченных профессиональных навыков, знаний и умений лиц с инвалидностью, их адаптацию и трудоустройство;

109) индивидуальная программа абилитации и реабилитации лица с инвалидностью (далее – индивидуальная программа) – документ, определяющий конкретные объемы, виды и сроки проведения абилитации и реабилитации лица с инвалидностью на основе его индивидуальных потребностей;

110) ребенок с инвалидностью – лицо в возрасте до восемнадцати лет, имеющее нарушение здоровья со стойким расстройством функций организма, обусловленное заболеваниями, увечьями (ранениями, травмами, контузиями), их последствиями, нарушениями, которое приводит к ограничению жизнедеятельности и необходимости его социальной защиты;

111) обязательное социальное страхование – совокупность мер, организуемых, контролируемых и гарантируемых государством для компенсации части дохода, учтенного в качестве объекта исчисления социальных отчислений, в целях осуществления социальных выплат при наступлении случая социального риска, предусмотренного настоящим Кодексом;

112) система обязательного социального страхования – совокупность норм и правил, устанавливаемых и гарантируемых государством, регулирующих отношения между субъектами системы обязательного социального страхования;

113) общий стаж участия в системе обязательного социального страхования – общее количество месяцев, за которые поступили социальные отчисления;

114) участник системы обязательного социального страхования – физическое лицо, за которое уплачиваются социальные отчисления и которое имеет право на получение социальных выплат при наступлении случаев социального риска, предусмотренных настоящим Кодексом;

115) субъекты системы обязательного социального страхования –плательщик; участник системы обязательного социального страхования; получатель; Государственная корпорация; Фонд; Национальный Банк Республики Казахстан; уполномоченный государственный орган; органы государственных доходов; центр трудовой мобильности;

116) обязательные пенсионные взносы – деньги, вносимые в соответствии с настоящим Кодексом в единый накопительный пенсионный фонд в порядке, установленном законодательством Республики Казахстан;

117) задолженность по обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам – исчисленные, удержанные (начисленные) и не перечисленные в единый накопительный пенсионный фонд обязательные пенсионные взносы, обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы в сроки, установленные в соответствии с настоящим Кодексом, а также неуплаченные суммы пени;

118) договор о пенсионном обеспечении за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов – договор присоединения, условия которого принимаются вкладчиком обязательных пенсионных взносов, физическим лицом, за которого перечислены обязательные профессиональные пенсионные взносы (получателем пенсионных выплат), не иначе как путем присоединения к предложенному договору в целом;

119) агент по уплате обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов, добровольных пенсионных взносов (далее – агент) – физическое или юридическое лицо, включая иностранное юридическое лицо, осуществляющее деятельность в Республике Казахстан через постоянное учреждение, филиалы, представительства иностранных юридических лиц, исчисляющие, удерживающие (начисляющие) и перечисляющие обязательные пенсионные взносы, обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы в единый накопительный пенсионный фонд в порядке, определяемом законодательством Республики Казахстан.

Страховая организация рассматривается в качестве агента.

В качестве агента по исчислению (начислению), перечислению единого платежа за работников рассматриваются налоговые агенты, определенные в соответствии со статьей 776-1 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

В качестве агента по уплате обязательных пенсионных взносов за физических лиц, получающих доходы по договорам гражданско-правового характера, предметом которых является выполнение работ (оказание услуг), рассматриваются налоговые агенты, определенные налоговым законодательством Республики Казахстан (далее – налоговые агенты);

Примечание ИЗПИ!

Абзац пятый попункта 119) с 01.01.2026 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

В качестве агента по уплате обязательных пенсионных взносов за лиц, указанных в подпункте 7) части первой статьи 243 настоящего Кодекса, рассматривается оператор интернет-платформы, определенный подпунктом 1) пункта 2 статьи 102 настоящего Кодекса.

120) ставка обязательных пенсионных взносов – размер платежа в единый накопительный пенсионный фонд, выраженный в процентном отношении к доходу вкладчика, принимаемому для исчисления обязательных пенсионных взносов, и (или) к страховым выплатам, осуществляемым в качестве возмещения вреда, связанного с утратой заработка (дохода);

121) вкладчик обязательных пенсионных взносов – физическое лицо, имеющее индивидуальный пенсионный счет для учета обязательных пенсионных взносов в едином накопительном пенсионном фонде;

122) обязательные профессиональные пенсионные взносы – деньги, перечисленные агентами за счет собственных средств в единый накопительный пенсионный фонд в пользу работников, занятых на работах с вредными условиями труда, профессии которых предусмотрены перечнем производств, работ, профессий работников;

123) ставка обязательных профессиональных пенсионных взносов – размер платежа агента в единый накопительный пенсионный фонд, выраженный в процентном отношении к доходу работника, принимаемому для исчисления обязательных профессиональных пенсионных взносов;

124) реабилитация – комплекс мер, направленных на полное или частичное восстановление способностей лица с инвалидностью к бытовой, общественной, профессиональной и иной деятельности;

124-1) трудная жизненная ситуация – ситуация, признанная по основаниям, предусмотренным настоящим Кодексом, объективно нарушающей жизнедеятельность человека, которую он не может преодолеть самостоятельно;

124-2) интегрированная модель оказания лицам (семьям), оказавшимся в трудной жизненной ситуации, всесторонней поддержки в пределах компетенции государственных органов (далее – интегрированная модель) – организационный и функциональный подход, предусматривающий участие государственных органов под координацией уполномоченного государственного органа в целях усиления межведомственного взаимодействия;

125) ограничение жизнедеятельности – полная или частичная утрата лицом способности или возможности осуществлять самообслуживание, самостоятельно передвигаться, ориентироваться, общаться, контролировать свое поведение, обучаться и заниматься трудовой деятельностью;

126) мобильное приложение платформенной занятости – программный продукт, установленный и запущенный на абонентском устройстве сотовой связи и предоставляющий доступ к услугам и работам, оказываемым посредством интернет-платформы;

127) протезно-ортопедическая помощь – специализированный вид медико-технической помощи по обеспечению лиц с инвалидностью протезно-ортопедическими средствами и обучение пользованию ими;

128) организация по формированию и ведению базы данных по страхованию – некоммерческая организация, созданная в организационно-правовой форме акционерного общества, сто процентов голосующих акций которой принадлежат Национальному Банку Республики Казахстан, осуществляющая деятельность по формированию и ведению единой базы данных по страхованию в соответствии с Законом Республики Казахстан "О страховой деятельности";

129) страховая организация – юридическое лицо, осуществляющее деятельность по заключению и исполнению договоров страхования в отрасли "страхование жизни" на основании соответствующей лицензии уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

130) выкупная сумма – сумма денег, которую при досрочном расторжении договора пенсионного аннуитета страхователь имеет право использовать для осуществления перевода по вновь заключенному договору пенсионного аннуитета или получить от страховой организации, если является иностранцем или лицом без гражданства, выехавшим на постоянное место жительства за пределы Республики Казахстан, представившим в страховую организацию документы, определенные законодательством Республики Казахстан, подтверждающие факт выезда;

131) субсидируемое рабочее место – рабочее место, создаваемое работодателем на договорной основе с центром трудовой мобильности (карьерным центром) для трудоустройства безработных, а также студентов и учащихся старших классов общеобразовательных школ в свободное от учебы время, участвующих в работах, не причиняющих вреда здоровью и не нарушающих процесса обучения, с полным или частичным субсидированием их заработной платы;

132) малообеспеченные лица (семьи) – лица (семьи), имеющие среднедушевые доходы в месяц ниже черты бедности, установленной в областях, городах республиканского значения, столице;

133) независимый работник – физическое лицо, самостоятельно осуществляющее деятельность по производству (реализации) товаров, работ и услуг с целью извлечения дохода без государственной регистрации своей деятельности, за исключением индивидуальных предпринимателей, лиц, занимающихся частной практикой, учредителей (участников) хозяйственного товарищества и учредителей, акционеров (участников) акционерного общества, членов производственного кооператива;

134) технические вспомогательные (компенсаторные) средства:

протезно-ортопедические средства – средства, замещающие отсутствующие конечности или другие части тела, компенсирующие нарушенные или утраченные функции организма вследствие заболевания или повреждения здоровья;

сурдотехнические средства – технические средства для коррекции и компенсации нарушений слуха, а также усиливающие звук средства связи и передачи информации;

тифлотехнические средства – технические средства, направленные на коррекцию и компенсацию утраченных возможностей лиц с инвалидностью в результате нарушения зрения;

обязательные гигиенические средства – средства, предназначенные для отправления естественных физиологических нужд и потребностей;

135) уполномоченный государственный орган – центральный исполнительный орган, осуществляющий руководство и межотраслевую координацию в сфере социальной защиты населения в соответствии с законодательством Республики Казахстан, регулирование, контрольные функции за деятельностью Фонда;

136) уполномоченный оператор – юридическое лицо (юридические лица), определяемое (определяемые) Правительством Республики Казахстан, осуществляющее (осуществляющие) открытие и ведение специальных счетов для единовременных пенсионных выплат из единого накопительного пенсионного фонда в целях улучшения жилищных условий и (или) оплаты лечения, на которые единым накопительным пенсионным фондом осуществляется перевод единовременных пенсионных выплат из пенсионных накоплений, сформированных за счет обязательных пенсионных взносов;

137) участковая комиссия – специальная комиссия, создаваемая решением акимов соответствующих административно-территориальных единиц для проведения обследования материального положения лиц (семей), обратившихся за адресной социальной помощью;

138) аффилированные лица – физические или юридические лица (за исключением государственных органов, осуществляющих контрольные и надзорные функции в рамках предоставленных им полномочий, и национального управляющего холдинга), имеющие возможность прямо и (или) косвенно определять решения и (или) оказывать влияние на принимаемые друг другом (одним из лиц) решения, в том числе в силу заключенной сделки. Наличие национального управляющего холдинга в составе акционеров добровольного накопительного пенсионного фонда не является основанием для определения аффилированными по отношению друг к другу лиц;

139) местный исполнительный орган по вопросам социальной защиты и занятости населения – местный исполнительный орган области, городов республиканского значения, столицы, определяющий направления в сфере социальной защиты и занятости населения;

140) занятость населения – трудовая деятельность, связанная с удовлетворением личных и общественных потребностей, не противоречащая законодательству Республики Казахстан, приносящая заработок или доход;

141) аутсорсинг услуг в сфере занятости населения – комплекс мероприятий, направленных на передачу услуг центрами трудовой мобильности частным агентствам занятости на основании договора об аутсорсинге услуг в сфере занятости населения;

142) обусловленная денежная помощь – вид адресной социальной помощи, оказываемой в форме ежемесячных денежных выплат, малообеспеченным лицам (семьям) при условии их обязательного участия в мерах содействия занятости и (или), при необходимости, мерах социальной адаптации;

143) безусловная денежная помощь – вид адресной социальной помощи, оказываемой в форме ежемесячных денежных выплат, малообеспеченным лицам (семьям) с ограниченными возможностями участия в мерах содействия занятости;

144) условные пенсионные обязательства – обязательства единого накопительного пенсионного фонда по пенсионным выплатам за счет обязательных пенсионных взносов работодателя и иных поступлений в соответствии с законодательством Республики Казахстан;

145) условный пенсионный счет – счет, открытый на имя физического лица в едином накопительном пенсионном фонде, на котором учитываются сведения о поступивших обязательных пенсионных взносах работодателя и иных поступлениях в соответствии с законодательством Республики Казахстан, а также сведения о размере пенсионных выплат за счет обязательных пенсионных взносов работодателя на соответствующий финансовый год;

146) специалист жестового языка – специалист, оказывающий услуги лицам с инвалидностью по сурдопереводу с какого-либо языка на дактильный алфавит и (или) язык жестов.

2. Другие специальные понятия и термины законодательства Республики Казахстан о социальной защите используются в значениях, определяемых в соответствующих статьях настоящего Кодекса.

Сноска. Статья 1 с изменениями, внесенными законами РК от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024); от 23.12.2023 № 50-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования); от 15.04.2024 № 72-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования); от 05.07.2024 № 115-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования); от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 2. Законодательство Республики Казахстан о социальной защите

1. Законодательство Республики Казахстан о социальной защите основывается на Конституции Республики Казахстан и состоит из настоящего Кодекса и иных нормативных правовых актов Республики Казахстан.

2. Международные договоры, ратифицированные Республикой Казахстан, имеют приоритет перед настоящим Кодексом. Порядок и условия действия на территории Республики Казахстан международных договоров, участницей которых является Республика Казахстан, определяются законодательством Республики Казахстан.

3. На правоотношения, урегулированные законодательством Республики Казахстан о социальной защите в области обязательного социального страхования, не распространяется действие законодательства Республики Казахстан о страховании и страховой деятельности.

4. На единый накопительный пенсионный фонд, добровольные накопительные пенсионные фонды и иные юридические лица, осуществляющие деятельность в рамках введенного в соответствии с Законом Республики Казахстан "О государственном регулировании, контроле и надзоре финансового рынка и финансовых организаций" особого режима регулирования, нормы настоящего Кодекса и нормативных правовых актов уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций, Национального Банка Республики Казахстан, принимаемых в соответствии с настоящим Кодексом, распространяются в пределах, предусмотренных условиями особого режима регулирования.

5. Положения законодательства Республики Казахстан о социальной защите в области пенсионного обеспечения, применяемые по отношению к страховым организациям, распространяются на филиалы страховых организаций – нерезидентов Республики Казахстан, осуществляющие деятельность по заключению и исполнению договоров страхования в отрасли "страхование жизни" на основании соответствующей лицензии уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на территории Республики Казахстан.

6. На правоотношения, урегулированные законодательством Республики Казахстан о социальной защите населения в области медико-социальной экспертизы, не распространяется действие законодательства Республики Казахстан о государственных закупках в части закупа услуг независимых экспертов медико-социальной экспертизы.

Сноска. Статья 2 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Статья 3. Принципы государственной политики в сфере социальной защиты

Государственная политика в сфере социальной защиты основывается на следующих принципах:

1) равноправие и недопустимость ограничения прав человека и гражданина в сфере социальной защиты;

2) превентивность;

3) адресность, доступность и дифференцированный подход;

4) солидарность и коллективная ответственность государства, работодателей и граждан в системе социального обеспечения;

5) прозрачность и справедливость использования экономических ресурсов, а также соразмерность задачам государственной политики в сфере социальной защиты.

Статья 4. Равноправие и недопустимость ограничения прав человека и гражданина в сфере социальной защиты

Каждый имеет равные возможности в реализации своих прав и свобод в сфере социальной защиты. Никто не может подвергаться какой-либо дискриминации по мотивам происхождения, социального, должностного и имущественного положения, пола, расы, национальности, языка, отношения к религии, убеждений, места жительства, возраста, состояния здоровья, в том числе инвалидности, или по любым иным обстоятельствам.

Сноска. Статья 4 – в редакции Закона РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Статья 5. Превентивность

1. Превентивность предусматривает раннее выявление социальных рисков экономического, физиологического, производственного, демографического характера и устранение причин и условий, способствующих их возникновению.

2. Превентивные меры по снижению социальных рисков осуществляются государственными органами, общественными организациями, работодателем, гражданами в соответствии с законодательством Республики Казахстан.

Статья 6. Адресность, доступность и дифференцированный подход

1. Социальная защита носит персонифицированный характер и распространяется исключительно на индивидуально определенный круг лиц, имеющих право в соответствии с настоящим Кодексом.

2. Меры социальной защиты и условия их предоставления гражданам определяются на основе дифференцированного подхода с учетом их трудового вклада, причины и степени нетрудоспособности, а также потребности в социальной защите.

Статья 7. Солидарность и коллективная ответственность государства, работодателей и граждан в системе социального обеспечения

1. Солидарная ответственность государства, работодателей и граждан в сфере социальной защиты осуществляется путем паритетного разделения ответственности за качество жизни, социальное благосостояние, а также за снижение социальных рисков.

2. Государственные органы, работодатели и граждане совместно участвуют в реализации мер социального обеспечения за счет бюджетных средств, средств обязательного социального страхования и иных источников финансирования, предусмотренных законодательством Республики Казахстан.

Статья 8. Прозрачность и справедливость использования экономических ресурсов, а также соразмерность задачам государственной политики в сфере социальной защиты

1. Деятельность государственных органов по использованию экономических ресурсов при реализации государственной политики в сфере социальной защиты должна быть публичной и открытой в пределах, установленных законодательством Республики Казахстан.

2. При формировании и реализации государственной политики в сфере социальной защиты государственные органы обеспечивают справедливый баланс интересов государства, работодателей и граждан в системе социального обеспечения, а также соразмерность экономических ресурсов и задач государственной политики в сфере социальной защиты.

Глава 2. ПРАВА ЛИЦ В СФЕРЕ СОЦИАЛЬНОЙ ЗАЩИТЫ

Статья 9. Минимальные социальные стандарты и права лиц в социальной сфере

1. Обеспечение минимальными социальными стандартами в сферах труда, социального обеспечения, образования, семьи и детей, здравоохранения, культуры, физической культуры и спорта, оказания гарантированной государством юридической помощи осуществляется в соответствии с Законом Республики Казахстан "О минимальных социальных стандартах и их гарантиях".

2. Исключен Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).
Сноска. Статья 9 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Статья 10. Право на социальную защиту

1. Социальная защита предоставляется лицам (семьям) при наступлении условий, установленных настоящим Кодексом, в виде:

1) социальной защиты семьям, имеющим детей;

2) мер социальной защиты от безработицы и обеспечения занятости населения, а также социальных выплат по случаю потери работы при условии участия в системе обязательного социального страхования;

3) адресной социальной помощи лицам (семьям) со среднедушевым доходом, не превышающим черты бедности;

4) оказания специальных социальных услуг лицам (семьям), признанным нуждающимися в предоставлении специальных социальных услуг;

5) социальной защиты лиц с инвалидностью;

6) социальной помощи отдельным категориям граждан посредством выплаты специального государственного пособия, в соответствии в настоящим Кодексом и законами Республики Казахстан;

6-1) социальной защиты лиц, занятых на работах с вредными условиями труда;

7) пенсионного обеспечения;

8) социальной защиты лиц, потерявших кормильца;

9) единовременной выплаты на погребение в случае смерти получателя пенсионных выплат по возрасту или получателя государственной базовой пенсионной выплаты, государственных социальных пособий его семье либо лицу, осуществившему погребение.

2. Права, предусмотренные настоящей статьей, реализуются в порядке и на условиях, предусмотренных Особенной частью настоящего Кодекса.

Сноска. Статья 10 с изменением, внесенным Законом РК от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024).

Статья 10-1. Компетенция омбудсмена

1. В целях обеспечения гарантий прав, свобод и законных интересов социально уязвимых категорий населения омбудсмен:

1) рассматривает обращения, касающиеся нарушения прав, свобод и законных интересов социально уязвимых категорий населения, и жалобы на решения или действия (бездействие) центральных государственных и местных исполнительных органов и организаций, их должностных лиц, нарушающих права, свободы и законные интересы социально уязвимых категорий населения;

2) оказывает содействие по восстановлению нарушенных прав, свобод и законных интересов социально уязвимых категорий населения;

3) разрабатывает и направляет в Правительство Республики Казахстан рекомендации по совершенствованию законодательства Республики Казахстан в части гарантий прав, свобод и законных интересов социально уязвимых категорий населения;

4) представляет Правительству Республики Казахстан и иным государственным органам, органам местного государственного управления и самоуправления, иным организациям и должностным лицам рекомендации и предложения относительно мер, направленных на профилактику нарушений прав, свобод и законных интересов социально уязвимых категорий населения;

5) запрашивает и получает от государственных органов, органов местного государственного управления и самоуправления и организаций необходимую для рассмотрения обращений информацию, документы и материалы, затрагивающие права, свободу и законные интересы социально уязвимых категорий населения, за исключением сведений, составляющих государственные секреты и иную охраняемую законом Республики Казахстан тайну;

6) осуществляет иные полномочия в соответствии с законодательством Республики Казахстан.

2. К социально уязвимым категориям населения относятся лица, получающие государственные услуги в социально-трудовой сфере в рамках настоящего Кодекса.

Сноска. Глава 2 дополнена статьей 10-1 в соответствии с Законом РК от 05.07.2024 № 115-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).

Глава 3. КОМПЕТЕНЦИЯ ГОСУДАРСТВЕННЫХ ОРГАНОВ И ИНЫХ ОРГАНИЗАЦИЙ

Статья 11. Компетенция Правительства Республики Казахстан

Правительство Республики Казахстан:

1) устанавливает предельную величину процентной ставки комиссионного вознаграждения Фонда;

2) принимает решение о повышении размеров социальных выплат по случаям утраты трудоспособности и потери кормильца;

3) определяет перечень и лимиты финансовых инструментов для инвестирования активов Фонда;

4) устанавливает нормы и лимиты, обеспечивающие финансовую устойчивость Фонда;

5) утверждает перечень финансовых инструментов, разрешенных к приобретению за счет пенсионных активов единого накопительного пенсионного фонда, находящихся в доверительном управлении Национального Банка Республики Казахстан;

6) определяет порядок и сроки исчисления, удержания (начисления) и перечисления обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в единый накопительный пенсионный фонд и взыскания по ним;

7) определяет порядок и сроки исчисления (начисления) и перечисления обязательных пенсионных взносов работодателя в единый накопительный пенсионный фонд и взыскания по ним;

8) утверждает правила определения размера и осуществления пенсионных выплат за счет обязательных пенсионных взносов работодателя из единого накопительного пенсионного фонда;

9) утверждает правила изъятия и перечисления в бюджет сумм обязательных пенсионных взносов, дополнительно установленных для судей Конституционного Суда Республики Казахстан, судей, в случае освобождения судьи от должности по отрицательным мотивам;

10) утверждает правила осуществления пенсионных выплат, сформированных за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов, единовременных пенсионных выплат в целях улучшения жилищных условий и (или) оплаты лечения, сформированных за счет обязательных пенсионных взносов, из единого накопительного пенсионного фонда, возврата их в единый накопительный пенсионный фонд, методику осуществления расчета размера пенсионных выплат, методику определения коэффициента замещения среднемесячного дохода получателя пенсионными выплатами, методику определения порога минимальной достаточности пенсионных накоплений;

11) утверждает правила возврата 50 процентов от суммы обязательных пенсионных взносов, перечисленных за счет бюджетных средств до 1 января 2016 года в пользу военнослужащих (кроме военнослужащих срочной службы), сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года;

12) утверждает правила сохранения льгот на пенсионные выплаты за выслугу лет лицам, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевшим на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы;

13) утверждает правила осуществления обязательных профессиональных пенсионных взносов;

14) утверждает правила выполнения гарантий государства получателям пенсионных выплат по сохранности обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде в размере фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции;

15) принимает решения о создании, реорганизации или ликвидации единого накопительного пенсионного фонда в порядке, предусмотренном законами Республики Казахстан;

16) утверждает порядок оценки потребностей лиц с инвалидностью согласно классификатору технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, предоставляемых лицам с инвалидностью;

17) утверждает типовые правила оказания социальной помощи, установления ее размеров и определения перечня отдельных категорий нуждающихся граждан.

Статья 12. Компетенция уполномоченного государственного органа

Уполномоченный государственный орган:

1) устанавливает общие принципы организации и осуществления медико-социальной экспертизы и реабилитации лиц с инвалидностью;

2) формирует и реализует государственную политику в сфере социальной защиты и занятости населения, а также организует ее осуществление;

3) ежегодно устанавливает величину процентной ставки комиссионного вознаграждения Фонда, но не более двух раз в год;

Примечание ИЗПИ!
Статью 12 предусмотрено дополнить подпунктом 3-1) в соответствии с Законом РК от 15.04.2024 № 72-VIII (вводится в действие с 01.01.2025).

4) разрабатывает:

правила осуществления пенсионных выплат, сформированных за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов, единовременных пенсионных выплат в целях улучшения жилищных условий и (или) оплаты лечения, сформированных за счет обязательных пенсионных взносов, из единого накопительного пенсионного фонда, возврата их в единый накопительный пенсионный фонд, методику осуществления расчета размера пенсионных выплат, методику определения коэффициента замещения среднемесячного дохода получателя пенсионными выплатами, методику определения порога минимальной достаточности пенсионных накоплений;

правила осуществления обязательных профессиональных пенсионных взносов;

правила выполнения гарантий государства получателям пенсионных выплат по сохранности обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде в размере фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции;

порядок оценки потребностей лиц с инвалидностью согласно классификатору технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, предоставляемых лицам с инвалидностью;

типовые правила оказания социальной помощи, установления ее размеров и определения перечня отдельных категорий нуждающихся граждан;

правила возврата 50 процентов от суммы обязательных пенсионных взносов, перечисленных за счет бюджетных средств до 1 января 2016 года в пользу военнослужащих (кроме военнослужащих срочной службы), сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года;

порядок и сроки исчисления, удержания (начисления) и перечисления обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в единый накопительный пенсионный фонд и взыскания по ним;

перечень работ в организациях, осуществляющих судебно-медицинскую экспертизу и патологоанатомическую диагностику, для льготного исчисления трудового стажа для назначения пенсионных выплат по возрасту в полуторном размере;

список сезонных отраслей промышленности, работа в которых в течение полного сезона засчитывается в стаж для назначения пенсионных выплат по возрасту за год работы;

перечень и лимиты финансовых инструментов для инвестирования активов Фонда;

нормы и лимиты, обеспечивающие финансовую устойчивость Фонда;

предложение об установлении предельной величины процентной ставки комиссионного вознаграждения Фонда;

предложение о повышении размеров социальных выплат по случаям утраты трудоспособности и потери кормильца;

4-1) утверждает правила проведения ротации первых руководителей государственных организаций, предоставляющих специальные социальные услуги;

5) разрабатывает и утверждает:

формы отчетной документации в области адресной социальной помощи;

формы проверочных листов, критериев оценки степени риска в соответствии с Предпринимательским кодексом Республики Казахстан;

стандарты рабочего места лиц с инвалидностью;

стандарты оказания специальных социальных услуг в области социальной защиты населения;

методику формирования тарифов и предельный уровень тарифов на услуги в сфере занятости населения, оказываемые за счет бюджетных средств;

правила добровольного переселения лиц для повышения мобильности рабочей силы;

правила организации и финансирования аутсорсинга услуг в сфере занятости населения;

квалификационные требования, предъявляемые к частным агентствам занятости, претендующим на участие в аутсорсинге услуг в сфере занятости населения;

перечень услуг, предлагаемых в рамках аутсорсинга услуг в сфере занятости населения;

правила исчисления совокупного дохода лица (семьи), претендующего на получение адресной социальной помощи;

правила использования центрами оказания специальных социальных услуг пенсионных выплат по возрасту, за выслугу лет и государственных социальных пособий;

правила взимания комиссионного вознаграждения Фондом;

правила исчисления и уплаты социальных отчислений в Фонд и взысканий по ним;

правила и случаи осуществления возврата излишне (ошибочно) уплаченных социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений;

правила выдачи участнику системы обязательного социального страхования информации о состоянии и движении социальных отчислений;

правила назначения и выплаты адресной социальной помощи;

правила предоставления услуг индивидуального помощника для лиц с инвалидностью первой группы, имеющих затруднение в передвижении, в соответствии с индивидуальной программой абилитации и реабилитации лица с инвалидностью;

правила предоставления услуг специалиста жестового языка для лиц с инвалидностью по слуху в соответствии с индивидуальной программой абилитации и реабилитации лица с инвалидностью;

правила обеспечения лиц с инвалидностью протезно-ортопедической помощью, техническими вспомогательными (компенсаторными) средствами, специальными средствами передвижения в соответствии с индивидуальной программой абилитации и реабилитации лица с инвалидностью, включая сроки их замены;

правила предоставления санаторно-курортного лечения лицам с инвалидностью и детям с инвалидностью в соответствии с индивидуальной программой абилитации и реабилитации лица с инвалидностью;

правила проведения медико-социальной экспертизы;

правила возмещения стоимости товаров и услуг из средств государственного бюджета при реализации их лицам с инвалидностью через портал социальных услуг;

правила регистрации поставщиков товаров и (или) услуг или их снятия с регистрации на портале социальных услуг, а также допуска товаров и (или) услуг на портал социальных услуг;

классификатор технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, предоставляемых лицам с инвалидностью;

методику определения гарантированной суммы, предоставляемой в качестве возмещения стоимости товаров и (или) услуг, приобретаемых лицами с инвалидностью через портал социальных услуг;

правила оценки и определения потребности в специальных социальных услугах по согласованию с уполномоченными органами в области образования и здравоохранения;

правила финансирования и мониторинга оказания специальных социальных услуг в области социальной защиты населения;

правила деятельности организаций, оказывающих специальные социальные услуги;

правила, сроки выдачи и отзыва свидетельства о присвоении квалификационной категории для специалистов в области социальной защиты населения;

правила и методику формирования тарифов на специальные социальные услуги;

правила аттестации социальных работников по согласованию с уполномоченным органом в области образования;

квалификационные требования к социальным работникам;

методику определения социального благополучия семьи (лица) по согласованию с уполномоченным органом в сфере информатизации;

перечень гарантированного объема специальных социальных услуг;

перечень производств, работ, профессий работников, занятых на работах с вредными условиями труда, в пользу которых агентами по уплате обязательных профессиональных пенсионных взносов за счет собственных средств осуществляются обязательные профессиональные пенсионные взносы;

6) осуществляет:

взаимодействие с физическими и юридическими лицами, уполномоченными органами в области здравоохранения, образования и другими государственными органами по вопросам предоставления специальных социальных услуг;

проверку деятельности Государственной корпорации в пределах компетенции;

анализ, оценку и контроль финансовой устойчивости Фонда;

внутренний контроль деятельности Фонда в порядке, установленном Административным процедурно-процессуальным кодексом Республики Казахстан;

7) оказывает электронные услуги с применением информационных систем в соответствии с законодательством Республики Казахстан об информатизации;

8) определяет размер черты бедности по Республике Казахстан;

9) разрабатывает и утверждает нормативные правовые акты в сфере социальной защиты;

9-1) осуществляет организацию и координацию работ по ведению медико-социального учета;

10) осуществляет иные функции, предусмотренные настоящим Кодексом, иными законами Республики Казахстан и актами Президента Республики Казахстан и Правительства Республики Казахстан.

Сноска. Статья 12 с изменениями, внесенными Законом РК от 15.04.2024 № 72-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 13. Компетенция уполномоченного органа в области здравоохранения

Уполномоченный орган в области здравоохранения:

1) проводит и реализует единую государственную политику в области формирования здорового образа жизни населения и профилактики инвалидности;

2) разрабатывает и утверждает стандарты оказания специальных социальных услуг в области здравоохранения по согласованию с уполномоченным государственным органом и уполномоченным органом в сфере образования;

3) осуществляет:

контроль в сфере предоставления специальных социальных услуг;

взаимодействие с физическими и юридическими лицами, уполномоченным государственным органом и другими государственными органами по вопросам предоставления специальных социальных услуг;

4) разрабатывает и утверждает в пределах своей компетенции нормативные правовые акты в сфере социальной защиты;

5) осуществляет иные полномочия, предусмотренные настоящим Кодексом, иными законами Республики Казахстан, актами Президента Республики Казахстан и Правительства Республики Казахстан.

Статья 14. Компетенция уполномоченного органа в области образования

Уполномоченный орган в области образования:

1) обеспечивает получение лицами с инвалидностью образования в соответствии с законодательством Республики Казахстан;

2) реализует государственную политику в сфере предоставления специальных социальных услуг в области образования;

3) разрабатывает и утверждает стандарты оказания специальных социальных услуг в области образования и защиты прав детей;

4) осуществляет:

контроль в сфере предоставления специальных социальных услуг;

взаимодействие с физическими и юридическими лицами, уполномоченным государственным органом и другими государственными органами по вопросам предоставления специальных социальных услуг;

5) разрабатывает и утверждает в пределах своей компетенции нормативные правовые акты в сфере социальной защиты;

6) осуществляет иные полномочия, предусмотренные настоящим Кодексом, иными законами Республики Казахстан, актами Президента Республики Казахстан и Правительства Республики Казахстан.

Статья 15. Компетенция уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций

Уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций:

1) разрабатывает и утверждает нормативные правовые акты в части регулирования, контроля и надзора финансового рынка и финансовых организаций;

2) разрабатывает и утверждает правила осуществления деятельности единого накопительного пенсионного фонда и (или) добровольных накопительных пенсионных фондов;

3) разрабатывает и утверждает правила перевода пенсионных накоплений из единого накопительного пенсионного фонда в добровольный накопительный пенсионный фонд, из добровольного накопительного пенсионного фонда в единый накопительный пенсионный фонд, а также из одного добровольного накопительного пенсионного фонда в другой добровольный накопительный пенсионный фонд;

4) разрабатывает и утверждает правила взимания комиссионного вознаграждения единым накопительным пенсионным фондом;

5) разрабатывает и утверждает типовой договор пенсионного аннуитета, устанавливает методику расчета страховой премии и страховой выплаты из страховой организации по договору пенсионного аннуитета;

6) разрабатывает и утверждает правила заключения договора пенсионного аннуитета со страховой организацией и перевода пенсионных накоплений (выкупной суммы) в страховую организацию, единый накопительный пенсионный фонд по договору пенсионного аннуитета;

7) разрабатывает и утверждает требования к управляющим инвестиционным портфелем, которым могут быть переданы в доверительное управление пенсионные активы в соответствии со статьей 37 настоящего Кодекса, а также перечень финансовых инструментов, разрешенных к приобретению за счет данных пенсионных активов;

8) ведет и размещает на своем интернет-ресурсе реестр управляющих инвестиционным портфелем, соответствующих требованиям уполномоченного органа для осуществления управления пенсионными активами;

9) разрабатывает и утверждает правила и сроки передачи пенсионных активов в доверительное управление управляющему инвестиционным портфелем и передачи пенсионных активов от одного управляющего инвестиционным портфелем к другому управляющему инвестиционным портфелем или Национальному Банку Республики Казахстан;

10) разрабатывает и утверждает правила расчета отрицательной разницы между номинальной доходностью пенсионных активов, полученной управляющим инвестиционным портфелем, и минимальным значением доходности пенсионных активов, а также правила и сроки возмещения отрицательной разницы управляющим инвестиционным портфелем за счет собственного капитала;

11) разрабатывает и утверждает в пределах своей компетенции нормативные правовые акты в сфере социальной защиты;

11-1) осуществляет контроль за порядком ведения единым накопительным пенсионным фондом учета целевых требований, целевых накоплений и целевых активов;

12) осуществляет иные функции, предусмотренные настоящим Кодексом, иными законами Республики Казахстан и актами Президента Республики Казахстан.

Сноска. Статья 15 с изменением, внесенным Законом РК от 16.11.2023 № 40-VIII (вводится в действие с 01.01.2024).

Статья 16. Компетенция Центра развития трудовых ресурсов

Центр развития трудовых ресурсов осуществляет:

1) оказание услуг уполномоченному государственному органу по:

оценке состояния рынка труда, прогнозу спроса и предложения рабочей силы;

мониторингу хода реализации мер содействия занятости населения, оценке и выработке предложений по их совершенствованию;

организации сбора ведомственной и административной статистической отчетности по вопросам социальной защиты, занятости, трудовой миграции граждан;

приобретению обучающих курсов для профессионального обучения безработных посредством Электронной биржи труда;

методологической поддержке структурных подразделений местных исполнительных органов, осуществляющих координацию вопросов социальной защиты и занятости населения, а также центров трудовой мобильности (карьерных центров) по вопросам занятости и адресной социальной помощи;

информационной, консультационной, методической поддержке по вопросам социальной защиты лиц с инвалидностью и проведения анализа цен на технические средства и услуги реабилитации, заявленных поставщиками на портале социальных услуг;

информационной, консультационной, методической поддержке по вопросам Национальной системы квалификаций;

экспертизе профессиональных стандартов;

развитию механизмов оказания проактивных и электронных государственных услуг участникам пенсионной системы, системы обязательного социального страхования и социального обеспечения, активных мер содействия занятости и получателям социальной помощи, оказываемой местными исполнительными органами, получателям специального профессионального государственного пособия, страховой выплаты по договору предпенсионного аннуитетного страхования, профессиональной выплаты за счет средств работодателя;

формированию, сопровождению и развитию персонифицированной базы данных участников накопительной пенсионной системы, системы обязательного социального страхования, системы обязательного социального медицинского страхования, плательщиков единого совокупного платежа и единого платежа;

2) повышение квалификации специалистов местных исполнительных органов и центров трудовой мобильности (карьерных центров);

3) сопровождение, системно-техническое обслуживание и управление проектами по развитию единой цифровой платформы занятости "Электронная биржа труда";

4) сопровождение, управление проектами по развитию, обеспечение информационной безопасности и контроль доступа объектов информатизации социально-трудовой сферы, организацию бесперебойного функционирования и системно-техническое обслуживание программно-аппаратных средств и сетей телекоммуникации, интеграции с иными объектами информатизации, а также анализ и обработку данных социально-трудовой сферы;

5) регистрацию и снятие с учета в качестве безработных членов семей военнослужащих, сотрудников специальных государственных и правоохранительных органов, а также лиц, находящихся на их иждивении, не осуществляющих трудовую деятельность, в порядке и случаях, определяемых уполномоченным государственным органом;

6) предоставление информационных и консультационных услуг в социально-трудовой сфере физическим и юридическим лицам с учетом требований законодательства Республики Казахстан в сфере защиты персональных данных;

7) иные полномочия, предусмотренные настоящим Кодексом и законами Республики Казахстан.

Сноска. Статья 16 с изменением, внесенным Законом РК от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024).

Статья 17. Компетенция Государственной корпорации

1. Государственная корпорация осуществляет следующие виды деятельности, относящиеся к государственной монополии:

1) взаимодействие с уполномоченным государственным органом по вопросам приема документов, формирования макетов дел на назначение, пересмотр решения о назначении (отказе в назначении), приостановление, прекращение, возобновление и перерасчет государственной базовой пенсионной выплаты, пенсионных выплат по возрасту, пособий, единовременных, социальных и иных выплат, перечисление, приостановление, возобновление и прекращение выплаты специального профессионального государственного пособия, перечисление или возврат страховой выплаты по договору предпенсионного аннуитетного страхования, профессиональной выплаты за счет средств работодателя;

2) наполнение и актуализацию автоматизированных централизованных баз данных и персонифицированный учет получателей государственной базовой пенсионной выплаты, пенсионных выплат, пособий, единовременных, социальных выплат и иных выплат;

3) наполнение и актуализацию данных информационных систем в сферах социального обеспечения, обязательного социального страхования;

4) наполнение и актуализацию в информационных системах уполномоченного государственного органа данных физических лиц, в пользу которых уплачены обязательные пенсионные взносы, обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, и получателей пенсионных выплат из единого накопительного пенсионного фонда;

5) осуществление персонифицированного учета обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов и (или) пени;

6) формирование ежемесячной потребности, графиков осуществления пенсионных выплат, выплаты пособий, единовременных и иных выплат и направление в уполномоченный государственный орган заявки о потребности в бюджетных средствах;

7) формирование ежемесячной потребности и графика осуществления социальных выплат, направление в Фонд заявки о потребности в средствах;

8) формирование ежемесячной потребности, графиков осуществления адресной социальной помощи, иных выплат и направление в уполномоченный государственный орган заявки о потребности в бюджетных средствах;

9) формирование и представление в уполномоченный орган, осуществляющий руководство в сфере обеспечения поступлений налогов и других обязательных платежей в бюджет, реестров платежных документов агентов по перечисленным на счет Государственной корпорации и возвращенным агенту из Государственной корпорации суммам обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов и (или) пени по ним;

10) организацию и осуществление государственной базовой пенсионной выплаты, пенсионных выплат по возрасту, пенсионных выплат за выслугу лет, выплаты пособий, единовременных и иных выплат в соответствии с законодательством Республики Казахстан;

11) организацию социальных выплат из средств Фонда;

12) организацию и осуществление пенсионных выплат из средств единого накопительного пенсионного фонда;

13) осуществление выплаты адресной социальной помощи и иных выплат в соответствии с законодательством Республики Казахстан;

14) перечисление в единый накопительный пенсионный фонд дополнительно установленных обязательных пенсионных взносов, субсидируемых за счет бюджетных средств, получателям социальной выплаты по случаю потери дохода в связи с уходом за ребенком по достижении им возраста полутора лет;

15) взаимодействие с агентами, единым накопительным пенсионным фондом по вопросам учета, перевода, возврата пенсионных взносов и (или) пени по ним;

16) взаимодействие с единым накопительным пенсионным фондом по вопросам учета, перевода, возврата, прекращения пенсионных выплат;

17) определение размера разницы между суммой фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции и суммой пенсионных накоплений в едином накопительном пенсионном фонде;

18) перевод обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов и (или) пени от агентов в единый накопительный пенсионный фонд;

19) организацию и перечисление в единый накопительный пенсионный фонд обязательных пенсионных взносов, удержанных из социальных выплат за счет средств Фонда;

20) предоставление информации из информационных систем в сфере пенсионного обеспечения уполномоченному государственному органу и его ведомствам;

21) возврат агенту обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов и (или) пени лиц, в реквизитах которых допущены ошибки;

22) возврат агенту и (или) Государственной корпорации обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов и (или) пени из единого накопительного пенсионного фонда по его заявлению;

22-1) распределение и перечисление сумм, уплаченных оператором интернет-платформы, определенным подпунктом 1) пункта 2 статьи 102 настоящего Кодекса, в Фонд, фонд социального медицинского страхования, единый накопительный пенсионный фонд и соответствующий бюджет по месту нахождения плательщика в порядке и случаях, которые определены уполномоченным государственным органом;

Примечание ИЗПИ!

Подпункт 22-2) с 01.01.2026 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

22-2) осуществление возврата ошибочно (излишне) уплаченных сумм социальных отчислений, обязательных пенсионных взносов и (или) пени за их несвоевременную и (или) неполную уплату оператору интернет-платформы, определенному подпунктом 1) пункта 2 статьи 102 настоящего Кодекса, в порядке и случаях, которые определены уполномоченным государственным органом;

23) Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.
24) Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.
25) Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.
26) Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.

27) предоставление информационных услуг физическим и юридическим лицам по видам деятельности Государственной корпорации с учетом требований законодательства Республики Казахстан по обеспечению сохранности тайны пенсионных накоплений;

28) персонифицированный учет участников системы обязательного социального страхования, их социальных отчислений и социальных выплат;

29) переводы социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений от плательщиков, возвраты излишне зачисленных (выплаченных) сумм социальных выплат и обязательных пенсионных взносов, удержанных из них, в Фонд не позднее одного операционного дня, следующего за днем их поступления на счет Государственной корпорации;

30) возврат плательщику сумм социальных отчислений, уплаченных за участника системы обязательного социального страхования в порядке и случаях, определяемых уполномоченным государственным органом;

31) обеспечение возвратов плательщикам излишне (ошибочно) уплаченных сумм социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений не позднее одного операционного дня, следующего за днем поступления средств Фонда на счет Государственной корпорации, в порядке и случаях, определяемых уполномоченным государственным органом;

32) представление в орган государственных доходов реестров поступивших и возвращенных социальных отчислений плательщиков;

33) предоставление информации плательщикам о состоянии и движении социальных отчислений, а также участникам системы обязательного социального страхования о сумме назначенной социальной выплаты либо об отказе в ее назначении в порядке, определенном уполномоченным государственным органом;

34) предоставление статистической и иной отчетной информации уполномоченному государственному органу;

35) осуществление иных полномочий, предусмотренных настоящим Кодексом, иными законами Республики Казахстан, актами Президента Республики Казахстан и Правительства Республики Казахстан.

2. Государственная корпорация взаимодействует и осуществляет обмен информацией с Фондом по вопросам учета и перевода:

социальных отчислений и пени за несвоевременную и (или) неполную уплату социальных отчислений;

возвратов излишне (ошибочно) уплаченных сумм социальных отчислений и пени по ним;

социальных выплат и обязательных пенсионных взносов, удержанных из них;

возвратов излишне зачисленных (выплаченных) сумм социальных выплат и обязательных пенсионных взносов, удержанных из них.

2-1. Государственная корпорация взаимодействует и осуществляет обмен информацией со страховыми организациями по вопросам учета и перевода страховых выплат по договорам предпенсионного аннуитетного страхования.

3. Государственная корпорация имеет право получать в порядке, установленном законодательством Республики Казахстан, бюджетные средства за оказание услуг, предусмотренных настоящим Кодексом.

Цены на товары (работы, услуги), производимые и (или) реализуемые Государственной корпорацией, устанавливаются уполномоченным государственным органом, определяемым решением Правительства Республики Казахстан из числа центральных государственных органов, по согласованию с уполномоченным государственным органом и антимонопольным органом.

4. Государственная корпорация обязана:

1) осуществлять прием и проверку полноты документов, необходимых для назначения, пересмотра решения о назначении (отказе в назначении), перерасчета, приостановления, возобновления, прекращения государственной базовой пенсионной выплаты, пенсионных выплат по возрасту, пособий, социальных и иных выплат, формировать макеты дел на назначение и передавать их в уполномоченный государственный орган, Фонд;

2) уведомлять получателя о необходимости возврата излишне зачисленных (выплаченных) сумм социальных выплат;

3) обеспечивать равные условия обслуживания обратившимся лицам;

4) обеспечивать своевременное и полное перечисление получателям государственной базовой пенсионной выплаты, пенсионных выплат по возрасту, пенсионных выплат за выслугу лет, пособий, социальных и иных выплат;

5) обеспечивать конфиденциальность информации о состоянии и движении социальных отчислений, социальных выплат, профессиональной выплаты за счет средств работодателя, страховой выплаты по договору предпенсионного аннуитетного страхования, кроме случаев, предусмотренных законами Республики Казахстан;

6) осуществлять, приостанавливать, возобновлять и прекращать социальную выплату на основании решения Фонда;

7) предоставлять участникам системы обязательного социального страхования информацию о состоянии и движении социальных отчислений в порядке, установленном уполномоченным государственным органом;

8) давать необходимые разъяснения по вопросам обязательного социального страхования;

9) при формировании электронного макета дела на назначение социальной выплаты не учитывать суммы социальных отчислений, поступивших от дохода, признанного незаконным на основании судебных актов и актов органа досудебного расследования, уплаченных за период, ранее учтенный при определении размера социальных выплат.

Сноска. Статья 17 с изменениями, внесенными законами РК от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024); от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 18. Компетенция местных исполнительных органов областей, городов республиканского значения и столицы

Местные исполнительные органы областей, городов республиканского значения, столицы обеспечивают реализацию государственной политики в сфере социальной защиты путем:

1) анализа, прогнозирования спроса и предложения рабочей силы в области и городах республиканского значения, столице и информирования уполномоченного государственного органа;

2) утверждения и реализации региональных карт занятости;

3) проведения мероприятий, обеспечивающих содействие занятости населения;

4) мониторинга организаций с рисками высвобождения и сокращения рабочих мест;

5) поддержки создания рабочих мест через развитие предпринимательской инициативы;

6) мониторинга оказания социальной помощи безработным, лицам, ищущим работу;

7) установления квоты рабочих мест для лиц с инвалидностью в размере от двух до четырех процентов от численности рабочих мест без учета рабочих мест на тяжелых работах, работах с вредными, опасными условиями труда;

8) утверждения положений о районных (городских) и региональных комиссиях по вопросам занятости населения;

9) осуществления мониторинга создания рабочих мест в рамках национальных проектов, планов развития областей, городов республиканского значения, столицы, региональных карт занятости;

10) утверждения перечня населенных пунктов для добровольного переселения лиц для повышения мобильности рабочей силы;

11) назначения на должность и освобождения от должности руководителя центра трудовой мобильности;

12) взаимодействия с физическими и юридическими лицами и государственными органами по вопросам предоставления специальных социальных услуг;

13) создания и деятельности субъектов, предоставляющих специальные социальные услуги, находящихся в их ведении;

14) предоставления субъектами, предоставляющими специальные социальные услуги, гарантированного объема специальных социальных услуг;

15) проведения анализа потребности населения в специальных социальных услугах;

16) обеспечения проведения статистического анализа, прогнозирования потребности населения в специальных социальных услугах;

17) организации кадрового обеспечения субъектов, предоставляющих специальные социальные услуги, профессиональной подготовки, переподготовки и повышения квалификации социальных работников;

18) принятия мер по развитию системы предоставления специальных социальных услуг;

19) разработки и представления на утверждение местным представительным органам областей (городов республиканского значения и столицы) перечня и порядка предоставления сверхгарантированного объема специальных социальных услуг;

20) осуществления государственных закупок, а также размещения государственного социального заказа по предоставлению специальных социальных услуг и услуг по оценке и определению потребности в специальных социальных услугах;

21) создания государственных учреждений и предприятий, осуществляющих реабилитацию лиц с инвалидностью;

22) предоставления дополнительных мер социальной помощи лиц с инвалидностью, предусмотренных законодательством Республики Казахстан;

23) способствования созданию организаций, осуществляющих реабилитацию лиц с инвалидностью;

24) организации профессионального обучения (переобучения) лиц с инвалидностью в соответствии с законодательством Республики Казахстан;

25) организации подготовки, переподготовки и повышения квалификации специалистов по реабилитации лиц с инвалидностью, в том числе специалистов жестового языка, специалистов по чтению и письму рельефно-точечным шрифтом Брайля;

26) организации на соответствующей территории выполнения медицинской, социальной, профессиональной реабилитации в соответствии с настоящим Кодексом;

27) обеспечения санаторно-курортного лечения лиц с инвалидностью и детей с инвалидностью в соответствии с индивидуальной программой;

28) обеспечения лиц с инвалидностью техническими вспомогательными (компенсаторными) средствами и (или) специальными средствами передвижения в соответствии с индивидуальной программой;

29) мониторинга заявленных поставщиком характеристик товаров и (или) услуг, предоставляемых лицам с инвалидностью через портал социальных услуг, на соответствие классификатору технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, предоставляемых лицам с инвалидностью;

30) организации совместно с общественными объединениями лиц с инвалидностью культурных, просветительских и иных мероприятий;

31) координации оказания благотворительной и социальной помощи лицам с инвалидностью;

32) обеспечения деятельности регионального координационного совета в области социальной защиты лиц с инвалидностью;

33) обеспечения:

ведения мониторинга предоставления специальных социальных услуг в области здравоохранения;

проведения анализа потребностей населения в специальных социальных услугах в области здравоохранения;

34) осуществления координации деятельности организаций здравоохранения в сфере предоставления специальных социальных услуг в области здравоохранения;

34-1) координации работы по охвату лиц (семей), оказавшихся в трудной жизненной ситуации, всесторонней поддержкой в пределах компетенции государственных органов в порядке, определяемом уполномоченным государственным органом;

34-2) ведения медико-социального учета в порядке, определяемом уполномоченным государственным органом;

35) осуществления в интересах местного государственного управления иных полномочий, возлагаемых на местные исполнительные органы областей, городов республиканского значения и столицы законодательством Республики Казахстан.

Сноска. Статья 18 с изменениями, внесенными Законом РК от 15.04.2024 № 72-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 19. Компетенция местных исполнительных органов районов (городов областного значения)

Местные исполнительные органы районов (городов областного значения) обеспечивают реализацию государственной политики в сфере социальной защиты путем:

1) анализа, прогнозирования спроса и предложения рабочей силы в районах (городах областного значения) и информирования местного исполнительного органа областей, городов республиканского значения и столицы;

2) внесения в местные исполнительные органы области, города республиканского значения, столицы предложений по мерам содействия занятости населения;

3) реализации региональной карты занятости и активных мер содействия занятости населения;

4) осуществления мониторинга создания рабочих мест в рамках национальных проектов, планов развития области, города республиканского значения, столицы, региональной карты занятости;

5) поддержки создания рабочих мест района (города областного значения) через развитие предпринимательской инициативы;

6) внесения в местные исполнительные органы области, города республиканского значения, столицы предложений по определению населенных пунктов для добровольного переселения лиц в целях повышения мобильности рабочей силы;

7) осуществления мониторинга организаций с рисками высвобождения и сокращения рабочих мест;

8) взаимодействия с центрами трудовой мобильности в целях обеспечения содействия занятости населения;

9) создания и деятельности субъектов, предоставляющих специальные социальные услуги, находящихся в их ведении;

10) предоставления субъектами, предоставляющими специальные социальные услуги, гарантированного объема специальных социальных услуг;

11) организации кадрового обеспечения субъектов, предоставляющих специальные социальные услуги, профессиональной подготовки, переподготовки и повышения квалификации социальных работников;

12) проведения анализа потребностей населения в специальных социальных услугах;

13) осуществления государственных закупок, а также размещения государственного социального заказа по предоставлению специальных социальных услуг и услуг по оценке и определению потребности в специальных социальных услугах;

14) принятия мер по развитию системы предоставления специальных социальных услуг;

15) взаимодействия с физическими, юридическими лицами и государственными органами по вопросам предоставления специальных социальных услуг;

16) оказания социальной помощи и координации в оказании благотворительной помощи лицам с инвалидностью;

17) обеспечения санаторно-курортного лечения лиц с инвалидностью и детей с инвалидностью в соответствии с индивидуальной программой;

18) обеспечения лиц с инвалидностью техническими вспомогательными (компенсаторными) средствами и (или) специальными средствами передвижения в соответствии с индивидуальной программой;

19) обеспечения услугами индивидуального помощника для лиц с инвалидностью первой группы, имеющих затруднение в передвижении, специалиста жестового языка для лиц с инвалидностью по слуху в соответствии с индивидуальной программой;

20) предоставления дополнительных мер социальной помощи лицам с инвалидностью, предусмотренных законодательством Республики Казахстан;

20-1) координации работы по охвату лиц (семей), оказавшихся в трудной жизненной ситуации, всесторонней поддержкой в пределах компетенции государственных органов;

21) осуществления в интересах местного государственного управления иных полномочий, возлагаемых на местные исполнительные органы районов (городов областного значения) законодательством Республики Казахстан.

Сноска. Статья19 с изменением, внесенным Законом РК от 15.04.2024 № 72-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 20. Компетенция центра трудовой мобильности

1. Центр трудовой мобильности:

1) анализирует, прогнозирует спрос и предложение рабочей силы, информирует население, местные исполнительные органы и Центр развития трудовых ресурсов о состоянии рынка труда области, городов республиканского значения и столицы;

2) вносит местному исполнительному органу области, города республиканского значения, столицы по вопросам занятости населения предложения по мерам содействия занятости и проект региональной карты занятости;

3) осуществляет учет создания рабочих мест в рамках национальных проектов, планов развития области, города республиканского значения, столицы, региональной карты занятости области, города республиканского значения, столицы;

4) запрашивает от структурных подразделений местных исполнительных органов по вопросам образования, организаций образования, учебных центров при организациях, имеющих право на образовательную деятельность, осуществляющих профессиональное обучение, сведения о трудоустройстве выпускников, информацию о профессиях (специальностях), по которым ведется обучение, количестве подготовленных и планируемых к подготовке и выпуску специалистов по конкретным профессиям (специальностям);

5) запрашивает у работодателей информацию о прогнозной потребности в рабочей силе;

6) ведет учет вакансий, размещаемых работодателями на Электронной бирже труда о текущих вакансиях и прогнозе создаваемых рабочих мест в проектах, реализуемых в рамках национальных проектов и планов развития области, города республиканского значения и столицы, а также инициатив частного сектора;

7) осуществляет реализацию активных мер содействия занятости;

8) взаимодействует с местными исполнительными органами районов (городов областного значения) по вопросам содействия занятости лиц, получающих адресную социальную помощь;

9) взаимодействует с работодателями по созданию специальных рабочих мест для трудоустройства лиц с инвалидностью;

10) осуществляет аутсорсинг услуг в сфере занятости населения в порядке, определяемом уполномоченным государственным органом;

11) осуществляет мониторинг и контроль за ходом реализации договора об аутсорсинге услуг в сфере занятости населения;

12) регистрирует обратившихся лиц в качестве ищущих работу и безработных;

13) обеспечивает профессиональное развитие и повышение квалификации работников карьерных центров;

14) оказывает иные меры содействия занятости в соответствии с настоящим Кодексом и законами Республики Казахстан.

2. Центр трудовой мобильности осуществляет свои функции через карьерные центры, создаваемые в районах, городах областного и республиканского значения, столице в виде филиалов.

Для обеспечения охвата населения мерами содействия занятости центр трудовой мобильности создает мобильные (передвижные) карьерные центры.

3. При реализации своих функций центр трудовой мобильности использует информационно-коммуникационные технологии, в том числе Электронную биржу труда.

Центр трудовой мобильности обеспечивает обратившимся лицам бесплатный доступ к Электронной бирже труда в зонах самообслуживания.

4. Финансирование деятельности центров трудовой мобильности осуществляется в порядке, установленном законодательством Республики Казахстан.

Статья 21. Региональная комиссия по вопросам занятости населения

1. Региональная комиссия по вопросам занятости населения создается местным исполнительным органом на территории области (города республиканского значения, столицы) (далее – региональная комиссия).

2. Региональная комиссия формируется из представителей местных представительных и исполнительных органов области (города республиканского значения, столицы), территориального объединения профсоюзов на уровне области, города республиканского значения, столицы и региональных палат предпринимателей области, города республиканского значения, столицы, иных заинтересованных государственных органов и других организаций.

3. Региональная комиссия осуществляет координацию деятельности государственных органов и других организаций, расположенных на территории области (города республиканского значения, столицы), по вопросам реализации плана развития области в части занятости населения, региональной карты занятости и социальной помощи.

4. Деятельность региональной комиссии направлена на обеспечение эффективной реализации мер содействия занятости населения и выработку предложений по их совершенствованию на территории области (города республиканского значения, столицы).

Статья 22. Районная (городская) комиссия по вопросам занятости населения

1. Районная (городская) комиссия по вопросам занятости населения (далее – районная (городская) комиссия) создается местным исполнительным органом на территории района (города областного значения).

2. Районная (городская) комиссия формируется из представителей местных представительных и исполнительных органов района (города областного значения), территориального объединения профсоюзов на уровне района, города и филиалов региональных палат предпринимателей в районах соответствующих областей, городов областного, республиканского значения, столицы, иных заинтересованных государственных органов и других организаций.

3. Районная (городская) комиссия осуществляет координацию деятельности государственных органов и других организаций, расположенных на территории района (города областного значения), акимов городов районного значения, сел, поселков, сельских округов по вопросам реализации плана развития области в части занятости населения, региональной карты занятости и социальной помощи.

4. Деятельность районной (городской) комиссии направлена на обеспечение эффективной реализации мер содействия занятости населения и выработку предложений по их совершенствованию на территории района (города областного значения).

Статья 23. Электронная биржа труда

1. Электронная биржа труда – объект информатизации, представляющий собой единую цифровую платформу занятости для соискателей и работодателей, обеспечивающую поиск работы и содействие в подборе персонала, оказание услуг в сфере занятости в электронном и проактивном формате, в соответствии с настоящим Кодексом.

2. Сопровождение и системно-техническое обслуживание Электронной биржи труда осуществляются Центром развития трудовых ресурсов.

Статья 24. Цифровая карта семьи

1. Цифровая карта семьи – аналитическое решение, реализованное на информационно-коммуникационной платформе "электронного правительства", которое позволяет формировать и сегментировать списки семей (лиц) по уровню их социального благополучия.

2. Сведения Цифровой карты семьи являются основанием для определения потенциально нуждающихся лиц (семей) в мерах социальной защиты, в том числе оказания проактивных государственных услуг государственными органами и (или) организациями в соответствии с настоящим Кодексом и (или) действующим законодательством Республики Казахстан.

3. Методика определения социального благополучия семьи (лица) разрабатывается и утверждается уполномоченным государственным органом по согласованию с уполномоченным органом в сфере информатизации.

РАЗДЕЛ 2. ПРАВОВОЕ ПОЛОЖЕНИЕ СУБЪЕКТОВ В СФЕРЕ СОЦИАЛЬНОЙ ЗАЩИТЫ НАСЕЛЕНИЯ

Глава 4. ГОСУДАРСТВЕННЫЙ ФОНД СОЦИАЛЬНОГО СТРАХОВАНИЯ

Статья 25. Деятельность Фонда

Фонд осуществляет свою деятельность за счет комиссионного вознаграждения Фонда.

Величина процентной ставки комиссионного вознаграждения Фонда устанавливается ежегодно, но не более двух раз в год уполномоченным государственным органом.

Предельная величина процентной ставки комиссионного вознаграждения Фонда устанавливается Правительством Республики Казахстан по предложению уполномоченного государственного органа.

Комиссионное вознаграждение Фонда взимается от поступивших социальных отчислений, пени за несвоевременную и (или) неполную уплату социальных отчислений, инвестиционного дохода в порядке, утверждаемом уполномоченным государственным органом.

Собственные средства Фонда формируются и состоят из уставного капитала Фонда, комиссионного вознаграждения.

Фонд осуществляет следующие виды деятельности:

1) аккумулирование социальных отчислений;

2) ведение учета социальных отчислений, пени за несвоевременную и (или) неполную уплату социальных отчислений, возвратов излишне (ошибочно) уплаченных социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений, а также инвестиционного дохода;

3) исчисление (определение) размеров, назначение, осуществление, приостановление, перерасчет, возобновление, прекращение и пересмотр решения о назначении (отказе в назначении) социальных выплат в порядке, предусмотренном настоящим Кодексом;

4) ведение учета социальных выплат и возвратов излишне зачисленных (выплаченных) сумм социальных выплат;

5) проведение консультативной и разъяснительной работы по вопросам обязательного социального страхования;

6) создание и развитие информационной системы в сфере обязательного социального страхования.

Решения о создании, реорганизации или ликвидации Фонда принимаются Правительством Республики Казахстан в порядке, предусмотренном законами Республики Казахстан.

В части, не урегулированной настоящим Кодексом, к деятельности Фонда применяется законодательство Республики Казахстан об акционерных обществах.

Статья 26. Права и обязанности Фонда

1. Фонд имеет право:

1) заниматься деятельностью, связанной с ценными бумагами и другими финансовыми инструментами, в порядке, установленном настоящим Кодексом;

2) получать комиссионное вознаграждение на обеспечение деятельности Фонда;

3) запрашивать и получать информацию от субъектов системы обязательного социального страхования, необходимую для обеспечения деятельности Фонда, за исключением случаев, предусмотренных законами Республики Казахстан;

4) открывать филиалы на территории Республики Казахстан;

5) производить проверку достоверности документов (сведений), необходимых для назначения, перерасчета, приостановления, возобновления, прекращения и пересмотра решения о назначении (отказе в назначении) социальных выплат, путем запроса в государственные органы, организации, плательщику и заявителю в порядке и сроки, определяемые уполномоченным государственным органом;

6) пересматривать принятые решения о назначении (отказе в назначении) социальных выплат в порядке и случаях, определяемых уполномоченным государственным органом;

7) осуществлять иные права в соответствии с настоящим Кодексом и законами Республики Казахстан.

2. Фонд обязан:

1) обеспечивать своевременное перечисление средств для осуществления Государственной корпорацией социальных выплат;

2) осуществлять возврат излишне (ошибочно) уплаченных сумм социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений плательщику, а также обеспечивать возврат излишне зачисленных (выплаченных) сумм социальных выплат и обязательных пенсионных взносов, удержанных из них, в порядке и случаях, определяемых уполномоченным государственным органом;

3) при назначении социальной выплаты не учитывать суммы социальных отчислений, поступивших от дохода, признанного незаконным на основании судебных актов и актов органа досудебного расследования, уплаченных за период, ранее учтенный при определении размера социальных выплат;

4) размещать временно свободные средства Фонда в финансовые инструменты через Национальный Банк Республики Казахстан;

5) обеспечивать проведение аудита годовой финансовой отчетности;

6) обеспечивать проведение независимой актуарной оценки финансовой устойчивости системы обязательного социального страхования один раз в пять лет;

7) формировать проекты решений для перерасчета, приостановления, возобновления и прекращения социальных выплат в случае получения сведений из информационных систем государственных органов и организаций;

8) принимать решения о назначении, перерасчете, приостановлении, возобновлении, прекращении либо об отказе в назначении социальных выплат;

9) формировать прогнозные данные по исчислению потребности на социальные выплаты;

10) производить ежедневное финансирование Государственной корпорации для осуществления социальных выплат по графику;

11) давать необходимые разъяснения по вопросам назначения и получения социальных выплат;

12) иметь автоматизированную информационную систему Фонда в виде программного обеспечения для осуществления учета активов Фонда, а также обеспечить сохранность и защиту информации от несанкционированного доступа;

13) иметь резервный центр для хранения информации;

14) обеспечивать конфиденциальность информации о суммах социальных отчислений и социальных выплат, полученной из информационных систем;

15) предоставлять в Государственную корпорацию информацию о суммах социальных отчислений, поступивших от дохода, признанного незаконным на основании судебных актов и актов органа досудебного расследования, в порядке, установленном законодательством Республики Казахстан;

16) предоставлять участникам системы обязательного социального страхования информацию о состоянии и движении социальных отчислений в порядке, установленном уполномоченным государственным органом;

17) исполнять иные обязанности в соответствии с настоящим Кодексом и иными законами Республики Казахстан.

3. Фонд не вправе:

1) передавать в залог активы Фонда;

2) заниматься предпринимательской и иной деятельностью, не предусмотренной настоящим Кодексом.

Статья 27. Права и обязанности плательщика

1. Плательщик имеет право:

1) на возврат излишне (ошибочно) уплаченных сумм социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений в порядке и случаях, определяемых уполномоченным государственным органом;

2) запрашивать и получать бесплатно необходимую информацию от Государственной корпорации об уплаченных суммах социальных отчислений и (или) пени по ним в порядке, установленном законодательством Республики Казахстан;

3) на реализацию других прав в соответствии с настоящим Кодексом и иными законами Республики Казахстан.

2. Плательщик обязан:

1) своевременно и в полном объеме уплачивать социальные отчисления и пеню за несвоевременную и (или) неполную уплату социальных отчислений;

2) самостоятельно осуществлять расчет и перерасчет сумм социальных отчислений, а также расчет пени в случае несвоевременной и (или) неполной уплаты социальных отчислений;

3) представлять в органы государственных доходов налоговую отчетность в порядке и сроки, которые установлены налоговым законодательством Республики Казахстан;

4) вести первичный учет исчисленных и уплаченных сумм социальных отчислений и (или) пени по каждому участнику системы обязательного социального страхования в соответствии с законодательством Республики Казахстан;

5) представлять участнику системы обязательного социального страхования сведения об исчисленных суммах социальных отчислений в Фонд при ежемесячном извещении о составных частях заработной платы, причитающейся ему за соответствующий период;

6) предоставлять информацию (документы, сведения) по запросам Фонда, необходимую для назначения социальных выплат;

7) по требованию органов государственных доходов представить список участников системы обязательного социального страхования, в пользу которых взыскивается задолженность по социальным отчислениям, в порядке, установленном статьей 256 настоящего Кодекса;

8) исполнять иные обязанности в соответствии с настоящим Кодексом и иными законами Республики Казахстан.

Статья 28. Образование активов Фонда

1. Активы Фонда формируются за счет социальных отчислений, пени за несвоевременную и (или) неполную уплату социальных отчислений, инвестиционного дохода, возвратов излишне зачисленных (выплаченных) сумм социальных выплат и иных поступлений в Фонд, предусмотренных законодательством Республики Казахстан, за минусом комиссионного вознаграждения Фонда, средств, направленных на социальные выплаты и возврат излишне (ошибочно) уплаченных сумм социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений.

2. Активы Фонда могут быть использованы исключительно для следующих целей:

1) осуществление социальных выплат в соответствии с настоящим Кодексом;

2) размещение через Национальный банк Республики Казахстан в финансовые инструменты для инвестирования активов, перечень и лимиты которых определяются Правительством Республики Казахстан;

3) возврат излишне (ошибочно) уплаченных сумм социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений, а также сумм иных ошибочно зачисленных средств.

3. Активы Фонда не могут быть:

1) предметом залога;

2) взысканы по требованию кредиторов;

3) предметом ареста или иного обременения имущества;

4) взысканы инкассовым распоряжением по обязательствам Фонда и третьих лиц;

5) переданы в доверительное управление, за исключением случаев, предусмотренных статьей 30 настоящего Кодекса;

6) предметом обеспечения исполнения не выполненного в срок налогового обязательства.

Статья 29. Обеспечение сохранности активов Фонда

1. Государство гарантирует сохранность и целевое использование активов Фонда.

2. Сохранность активов Фонда обеспечивается посредством:

1) регулирования деятельности Фонда путем установления соответствующих норм и лимитов, обеспечивающих его финансовую устойчивость, установленных Правительством Республики Казахстан;

2) осуществления инвестиционной деятельности через Национальный Банк Республики Казахстан;

3) учета всех операций по инвестиционному управлению активами Фонда в Национальном Банке Республики Казахстан;

4) ведения раздельного учета собственных средств и активов Фонда;

5) введения ограничений расходов на обеспечение деятельности Фонда;

6) обязательности проведения ежегодного аудита;

7) регулярной финансовой отчетности Фонда. Перечень, формы, сроки представления Фондом финансовой и иной отчетности определяются уполномоченным государственным органом;

8) определения Правительством Республики Казахстан перечня и лимитов финансовых инструментов для инвестирования активов Фонда;

9) установления требований по диверсификации и снижению рисков при размещении активов Фонда в инвестиционной декларации, одобренной Советом по экономической политике;

10) установления требований к руководящим работникам Фонда в соответствии с настоящим Кодексом.

Статья 30. Порядок управления активами Фонда

1. Доверительное управление активами Фонда осуществляется Национальным Банком Республики Казахстан на основании инвестиционной декларации, одобренной Советом по экономической политике, и договора, заключаемого между Фондом и Национальным Банком Республики Казахстан.

2. Национальный Банк Республики Казахстан осуществляет размещение активов Фонда согласно перечню и лимитам финансовых инструментов для инвестирования активов Фонда, определенным Правительством Республики Казахстан.

3. Национальный Банк Республики Казахстан ведет учет всех операций по аккумулированию и размещению активов Фонда, получению инвестиционного дохода и ежеквартально представляет в Фонд отчет о состоянии его счетов и инвестиционной деятельности с активами Фонда в соответствии с заключенным договором.

Статья 31. Учет и отчетность Фонда

1. Фонд ведет бухгалтерский учет и представляет финансовую отчетность раздельно по собственным средствам и активам Фонда в порядке, установленном законодательством Республики Казахстан.

2. Фонд обязан обеспечить учет и хранение документов, используемых в бухгалтерском учете и при составлении отчетности. Перечень основных документов, подлежащих хранению, и сроки их хранения устанавливаются законодательством Республики Казахстан.

Статья 32. Аудит Фонда

1. Аудит годовой финансовой отчетности Фонда производится аудиторскими организациями, правомочными на проведение аудита в соответствии с законодательством Республики Казахстан об аудиторской деятельности.

2. Аудиторский отчет не составляет коммерческой тайны.

3. По результатам обязательного аудита годовой финансовой отчетности Фонда аудиторская организация составляет два аудиторских отчета по:

1) собственным средствам Фонда;

2) активам Фонда.

4. Расходы по обязательному аудиту годовой финансовой отчетности Фонда осуществляются за счет собственных средств Фонда.

Статья 33. Требования, предъявляемые к руководящим работникам Фонда

1. Руководящими работниками Фонда признаются первый руководитель исполнительного органа и его заместители, главный бухгалтер.

2. К руководящим работникам Фонда устанавливаются следующие требования:

1) для первого руководителя исполнительного органа и его заместителей:

образование – высшее профессиональное (юридическое, финансовое, экономическое);

не менее шести лет стажа работы на руководящих должностях в сфере социальной защиты населения;

2) для главного бухгалтера:

образование – высшее профессиональное (финансовое, экономическое);

не менее пяти лет стажа работы в области финансово-бухгалтерской работы на руководящих должностях.

3. Руководящим работником Фонда не может быть назначено лицо:

1) не имеющее безупречной деловой репутации.

Безупречной деловой репутацией является наличие фактов, подтверждающих профессионализм, добросовестность, отсутствие неснятой или непогашенной судимости, в том числе отсутствие вступившего в законную силу приговора суда о применении уголовного наказания в виде лишения права занимать должность руководящего работника финансовой организации, банковского и (или) страхового холдинга и являться крупным участником (крупным акционером) финансовой организации пожизненно;

2) ранее являвшееся первым руководителем, заместителем первого руководителя, главным бухгалтером юридического лица, которое было признано банкротом или подвергнуто санации, консервации, принудительной ликвидации в период нахождения данного лица в должности первого руководителя, заместителя первого руководителя, главного бухгалтера данного юридического лица;

3) признанное в установленном законом порядке недееспособным или ограниченно дееспособным;

4) в отношении которого за совершение коррупционного преступления имеется вступивший в законную силу обвинительный приговор суда или который освобожден от уголовной ответственности за совершение коррупционного преступления на основании пунктов 3), 4), 9), 10) и 12) части первой статьи 35 или статьи 36 Уголовно-процессуального кодекса Республики Казахстан;

5) на которое в течение трех лет до даты назначения за совершение коррупционного административного правонарушения налагалось административное взыскание.

Сноска. Статья 33 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Глава 5. ЕДИНЫЙ НАКОПИТЕЛЬНЫЙ ПЕНСИОННЫЙ ФОНД

Статья 34. Организация деятельности единого накопительного пенсионного фонда

1. Единый накопительный пенсионный фонд создается в форме акционерного общества, является некоммерческой организацией.

2. Наименование единого накопительного пенсионного фонда должно содержать слова "единый накопительный пенсионный фонд".

Допускается сокращение наименования единого накопительного пенсионного фонда с использованием в наименовании аббревиатуры "ЕНПФ".

3. Юридическим лицам, за исключением единого накопительного пенсионного фонда, запрещается использовать в своем наименовании слова "единый накопительный пенсионный фонд" в полном и сокращенном виде на каком бы то ни было языке.

4. Единственным акционером единого накопительного пенсионного фонда является Правительство Республики Казахстан.

Правительство Республики Казахстан принимает решение о создании, реорганизации или ликвидации единого накопительного пенсионного фонда в порядке, предусмотренном законами Республики Казахстан.

5. Доверительное управление акциями единого накопительного пенсионного фонда, принадлежащими Правительству Республики Казахстан, осуществляется Национальным Банком Республики Казахстан.

6. Органы единого накопительного пенсионного фонда, их функции и полномочия, порядок формирования и принятия ими решений определяются настоящим Кодексом, Правительством Республики Казахстан, уставом и внутренними документами единого накопительного пенсионного фонда.

В состав совета директоров единого накопительного пенсионного фонда на постоянной основе с правом голоса входят представители Национального Банка Республики Казахстан и уполномоченного государственного органа.

7. Единый накопительный пенсионный фонд осуществляет привлечение обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов, добровольных пенсионных взносов, а также зачисление и учет добровольных пенсионных взносов, сформированных за счет невостребованной суммы гарантийного возмещения по гарантируемому депозиту, перечисленной организацией, осуществляющей обязательное гарантирование депозитов, в соответствии с Законом Республики Казахстан "Об обязательном гарантировании депозитов, размещенных в банках второго уровня Республики Казахстан", и обеспечивает осуществление пенсионных выплат.

Иным лицам запрещается привлечение обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов, а также зачисление и учет добровольных пенсионных взносов, сформированных за счет невостребованной суммы гарантийного возмещения по гарантируемому депозиту, перечисленной организацией, осуществляющей обязательное гарантирование депозитов, в соответствии с Законом Республики Казахстан "Об обязательном гарантировании депозитов, размещенных в банках второго уровня Республики Казахстан".

Единый накопительный пенсионный фонд осуществляет учет целевых активов и целевых требований, учет и зачисление целевых накоплений на целевые накопительные счета, выплат целевых накоплений получателю целевых накоплений с целевого накопительного счета на банковские счета получателей целевых накоплений, предназначенные для зачисления выплат целевых накоплений, учет возвратов целевых накоплений в порядке, определенном Правительством Республики Казахстан.

Единый накопительный пенсионный фонд переводит целевые накопления получателя целевых накоплений с целевых накопительных счетов, которые были не использованы в течение десяти лет после достижения получателем целевого накопления восемнадцатилетнего возраста, на индивидуальный пенсионный счет для учета добровольных пенсионных взносов.

В случае смерти либо вступления в законную силу решения суда об объявлении умершим участника целевых требований или получателя целевых накоплений, имеющего целевые накопления в едином накопительном пенсионном фонде, такие целевые накопления наследуются в порядке, установленном законами Республики Казахстан.

8. Правила осуществления деятельности единого накопительного пенсионного фонда утверждаются уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Сноска. Статья 34 с изменениями, внесенными Законом РК от 16.11.2023 № 40-VIII (вводится в действие с 01.01.2024).

Статья 35. Права и обязанности единого накопительного пенсионного фонда

1. Единый накопительный пенсионный фонд имеет право:

1) привлекать добровольные пенсионные взносы;

2) получать комиссионное вознаграждение за свою деятельность;

3) по вопросам, связанным с пенсионным обеспечением, представлять интересы вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получателя пенсионных выплат в суде в порядке, предусмотренном законодательством Республики Казахстан;

4) сдавать в аренду имущество;

5) открывать филиалы и представительства;

6) получать инвестиционный доход в результате инвестирования собственных активов;

7) оказывать пенсионные услуги посредством процедуры биометрической идентификации или иных идентификационных средств в порядке, определенном внутренним документом единого накопительного пенсионного фонда;

8) осуществлять иные права согласно договорам о доверительном управлении пенсионными активами, кастодиальным договорам.

2. Единый накопительный пенсионный фонд обязан:

1) привлекать обязательные пенсионные взносы, обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы;

2) осуществлять зачисление и учет добровольных пенсионных взносов, сформированных за счет невостребованной суммы гарантийного возмещения по гарантируемому депозиту, перечисленной организацией, осуществляющей обязательное гарантирование депозитов, в соответствии с Законом Республики Казахстан "Об обязательном гарантировании депозитов, размещенных в банках второго уровня Республики Казахстан";

3) осуществлять пенсионные выплаты получателям пенсионных выплат и (или) уполномоченному оператору в порядке, установленном Правительством Республики Казахстан;

4) осуществлять индивидуальный учет пенсионных накоплений, в том числе находящихся в доверительном управлении управляющего инвестиционным портфелем, в порядке, определенном нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций, и выплат;

5) без взимания платы предоставлять физическому лицу, на имя которого открыт индивидуальный пенсионный счет, информацию с учетом положений, предусмотренных статьей 55 настоящего Кодекса:

о состоянии пенсионных накоплений по его запросу на любую запрашиваемую дату с даты открытия индивидуального пенсионного счета в едином накопительном пенсионном фонде, в том числе с учетом положений пункта 5 статьи 262 настоящего Кодекса;

о сумме пенсионных накоплений за счет обязательных пенсионных взносов, доступной для осуществления единовременных пенсионных выплат;

о сумме пенсионных накоплений за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов, добровольных пенсионных взносов, доступной для передачи в доверительное управление управляющему инвестиционным портфелем.

Способ предоставления единым накопительным пенсионным фондом указанной информации о состоянии пенсионных накоплений определяется внутренними документами единого накопительного пенсионного фонда;

6) осуществлять взаимодействие с Государственной корпорацией по вопросам учета, перевода, возврата, прекращения пенсионных выплат в порядке, определяемом Правительством Республики Казахстан;

7) осуществлять взаимодействие с уполномоченным оператором по вопросам учета, перевода, оплаты и возврата единовременных пенсионных выплат в порядке, определяемом Правительством Республики Казахстан;

8) осуществлять взаимодействие с организацией, осуществляющей обязательное гарантирование депозитов, в порядке, установленном соглашением, заключенным между единым накопительным пенсионным фондом и организацией, осуществляющей обязательное гарантирование депозитов;

9) публиковать на собственном интернет-ресурсе сведения о структуре инвестиционного портфеля единого накопительного пенсионного фонда за счет пенсионных активов в порядке и сроки, которые установлены нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

10) раскрывать информацию об управляющих инвестиционным портфелем, в том числе перечень управляющих инвестиционным портфелем, с которыми единым накопительным пенсионным фондом заключены договоры о доверительном управлении пенсионными активами, в порядке и объеме, установленных нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

11) ежегодно не позднее пяти рабочих дней после официального опубликования закона о республиканском бюджете на следующий финансовый год размещать в средствах массовой информации путем публикации не менее чем в двух печатных изданиях на казахском и русском языках, а также на собственном интернет-ресурсе пороги минимальной достаточности пенсионных накоплений, рассчитанные и действующие на предстоящий год;

12) оказывать безвозмездные консультационные услуги вкладчикам обязательных пенсионных взносов, физическим лицам, за которых перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателям пенсионных выплат), по вопросам функционирования пенсионной системы и деятельности по управлению инвестиционным портфелем;

13) обеспечивать конфиденциальность информации о состоянии пенсионных накоплений вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателя пенсионных выплат);

14) нести ответственность за нарушение норм настоящего Кодекса в соответствии с законами Республики Казахстан;

15) переводить пенсионные накопления вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателя пенсионных выплат), в страховую организацию в порядке, предусмотренном настоящим Кодексом и нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

16) передавать пенсионные активы в доверительное управление управляющему инвестиционным портфелем в порядке, предусмотренном настоящим Кодексом и нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

17) осуществлять перевод пенсионных активов из доверительного управления управляющего инвестиционным портфелем в доверительное управление Национального Банка Республики Казахстан в порядке, предусмотренном настоящим Кодексом и нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

18) заключать договор о доверительном управлении пенсионными активами с Национальным Банком Республики Казахстан;

19) заключать договор о доверительном управлении пенсионными активами с управляющим инвестиционным портфелем, а также кастодиальный договор с управляющим инвестиционным портфелем и банком-кастодианом;

20) переводить пенсионные накопления физического лица, за которого перечислены добровольные пенсионные взносы (получателя пенсионных выплат), за счет добровольных пенсионных взносов в добровольный накопительный пенсионный фонд в порядке, предусмотренном настоящим Кодексом и нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

21) публиковать в средствах массовой информации и размещать на собственном интернет-ресурсе финансовую отчетность и аудиторский отчет в порядке и сроки, которые установлены уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций и законодательством Республики Казахстан о бухгалтерском учете и финансовой отчетности, иную отчетность и информацию о своей деятельности в порядке, определенном уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций. При этом не допускается публикация информации, содержащей гарантии или обещания доходов по взносам в единый накопительный пенсионный фонд, а также иных сведений, запрещенных законодательством Республики Казахстан;

22) представлять ежегодный отчет о деятельности единого накопительного пенсионного фонда для рассмотрения Совету по управлению Национальным фондом Республики Казахстан;

23) обеспечивать равные условия всем вкладчикам обязательных пенсионных взносов, физическим лицам, за которых перечислены обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателям пенсионных выплат);

24) осуществлять обмен данными по договорам пенсионного аннуитета с организацией по формированию и ведению базы данных по страхованию в порядке и сроки, которые определяются уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

25) осуществлять взаимодействие с организацией по формированию и ведению базы данных по страхованию в порядке, определяемом нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

26) использовать в своей деятельности сертифицированные оборудования и программное обеспечение;

27) иметь резервный центр для хранения информации;

28) проводить аудит программно-технического обеспечения, включая информационные, коммуникационные системы и технологии, используемые единым накопительным пенсионным фондом в своей деятельности, не реже одного раза в три года;

29) без взимания платы предоставлять физическому лицу, на имя которого открыт условный пенсионный счет, информацию об обязательных пенсионных взносах работодателя.

Способ предоставления единым накопительным пенсионным фондом указанной информации определяется внутренними документами единого накопительного пенсионного фонда.

30) осуществлять иные обязанности, предусмотренные Законом Республики Казахстан "О правах ребенка в Республике Казахстан".

3. В целях защиты прав и интересов вкладчиков обязательных пенсионных взносов, физических лиц, за которых перечислены обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателей пенсионных выплат) единому накопительному пенсионному фонду запрещаются:

1) осуществление иной предпринимательской деятельности, за исключением видов деятельности, предусмотренных настоящим Кодексом;

2) использование пенсионных активов на цели, не предусмотренные законодательством Республики Казахстан;

3) предоставление за счет собственных активов единого накопительного пенсионного фонда финансовой помощи на безвозмездной основе, за исключением финансовой помощи своим работникам на сумму, не превышающую 100-кратный размер месячного расчетного показателя, установленного на соответствующий финансовый год законом о республиканском бюджете;

4) передача в залог пенсионных активов, за исключением случаев внесения маржевого или иного обеспечения при заключении сделок с финансовыми инструментами на организованных и неорганизованных рынках ценных бумаг;

5) передача в залог собственных активов, за исключением случаев внесения маржевого или иного обеспечения при заключении сделок с финансовыми инструментами на организованных и неорганизованных рынках ценных бумаг, а также обеспечения при участии в тендерах и (или) конкурсах;

6) выпуск ценных бумаг, кроме акций;

7) привлечение заемных средств;

8) предоставление займов любыми способами, за исключением приобретения финансовых инструментов, разрешенных к приобретению за счет пенсионных активов единого накопительного пенсионного фонда, а также осуществления операций по предоставлению займов ценными бумагами под обеспечение;

9) выдача поручительств и гарантий любого рода;

10) привлечение для исполнения обязанностей, указанных в подпункте 12) пункта 2 настоящей статьи, лиц, с которыми единым накопительным пенсионным фондом не заключен трудовой договор либо договор с Национальным оператором почты;

11) участие в создании и деятельности юридических лиц, за исключением случаев, установленных нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Требования настоящего пункта не распространяются на операции "репо" с ценными бумагами, осуществляемые за счет пенсионных активов и (или) собственных активов единого накопительного пенсионного фонда.

Сноска. Статья 35 с изменением, внесенным Законом РК от 16.11.2023 № 40-VIII (вводится в действие с 01.01.2024).

Статья 36. Порядок управления Национальным Банком Республики Казахстан пенсионными активами единого накопительного пенсионного фонда. Инвестиционная декларация единого накопительного пенсионного фонда

1. Доверительное управление пенсионными активами единого накопительного пенсионного фонда осуществляется Национальным Банком Республики Казахстан на основании договора о доверительном управлении, заключаемого между Национальным Банком Республики Казахстан и единым накопительным пенсионным фондом.

2. Национальный Банк Республики Казахстан разрабатывает перечень финансовых инструментов, разрешенных к приобретению за счет пенсионных активов единого накопительного пенсионного фонда, который утверждается Правительством Республики Казахстан, а также разрабатывает и утверждает инвестиционную декларацию единого накопительного пенсионного фонда.

3. Национальный Банк Республики Казахстан может поручить другому лицу совершать действия, необходимые для управления доверенными ему пенсионными активами, в соответствии с договором на инвестиционное управление активами и настоящим Кодексом. При этом доверительный управляющий отвечает за действия избранного им поверенного как за свои собственные.

4. Функциями Совета по управлению Национальным фондом Республики Казахстан в части управления пенсионными активами единого накопительного пенсионного фонда являются:

1) выработка предложений по повышению эффективности управления;

2) рассмотрение и выработка предложений по направлениям инвестирования;

3) выработка предложений по определению перечня финансовых инструментов, разрешенных к приобретению за счет пенсионных активов единого накопительного пенсионного фонда;

4) рассмотрение ежегодного отчета о деятельности единого накопительного пенсионного фонда.

5. Инвестиционная декларация единого накопительного пенсионного фонда составляется с учетом перечня финансовых инструментов, разрешенных к приобретению за счет пенсионных активов единого накопительного пенсионного фонда.

Статья 37. Порядок управления пенсионными активами, находящимися в доверительном управлении у управляющего инвестиционным портфелем, а также хранения и учета пенсионных активов, находящихся в доверительном управлении у управляющего инвестиционным портфелем

1. Доверительное управление пенсионными активами управляющим инвестиционным портфелем осуществляется на основании договора о доверительном управлении пенсионными активами, заключенного между единым накопительным пенсионным фондом и управляющим инвестиционным портфелем (далее – договор о доверительном управлении пенсионными активами).

2. Единый накопительный пенсионный фонд заключает договор о доверительном управлении пенсионными активами с управляющим инвестиционным портфелем и в течение одного рабочего дня после заключения договора о доверительном управлении пенсионными активами размещает на своем интернет-ресурсе информацию о таком управляющем инвестиционным портфелем в соответствии с подпунктом 10) пункта 2 статьи 35 настоящего Кодекса.

3. Типовая форма договора о доверительном управлении пенсионными активами устанавливается нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Договор о доверительном управлении пенсионными активами вступает в силу с даты поступления пенсионных активов на счета в банке-кастодиане, указанные в пункте 11 настоящей статьи.

4. Управляющий инвестиционным портфелем в случае образования отрицательной разницы между номинальной доходностью пенсионных активов, полученной управляющим инвестиционным портфелем, и минимальным значением доходности пенсионных активов, рассчитанными в соответствии с нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций по согласованию с Национальным Банком Республики Казахстан, возмещает единому накопительному пенсионному фонду данную отрицательную разницу за счет собственного капитала в порядке и сроки, которые установлены нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций по согласованию с Национальным Банком Республики Казахстан, для последующего перечисления данной суммы на индивидуальные пенсионные счета вкладчикам обязательных пенсионных взносов, физическим лицам, за которых перечислены обязательные профессиональные пенсионные взносы, пенсионные накопления которых находились в доверительном управлении данного управляющего инвестиционным портфелем по состоянию на конец года, предшествующего году, в котором производится возмещение.

5. Единый накопительный пенсионный фонд осуществляет передачу пенсионных активов в доверительное управление управляющего инвестиционным портфелем при одновременном исполнении следующих условий:

1) наличие письменного заявления вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, о (об) выборе (изменении) управляющего инвестиционным портфелем по форме и с приложением документов, которые установлены внутренними документами единого накопительного пенсионного фонда;

2) наличие договора о доверительном управлении пенсионными активами, а также кастодиального договора, заключенного между единым накопительным пенсионным фондом, управляющим инвестиционным портфелем и банком-кастодианом;

3) пенсионные накопления вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, подлежащие передаче в доверительное управление управляющему инвестиционным портфелем:

не превышают пятидесяти процентов от суммы пенсионных накоплений на индивидуальном пенсионном счете вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, на дату поступления заявления данного лица о (об) выборе (изменении) управляющего инвестиционным портфелем.

При последующей передаче в доверительное управление управляющему инвестиционным портфелем объем пенсионных накоплений определяется с учетом ранее переданных пенсионных накоплений с учетом инвестиционного дохода управляющего инвестиционным портфелем (подача заявления производится не чаще одного раза в год с даты передачи пенсионных накоплений в доверительное управление управляющему инвестиционным портфелем);

либо

не превышают размер пенсионных накоплений за счет обязательных пенсионных взносов и (или) обязательных профессиональных пенсионных взносов на их индивидуальных пенсионных счетах в случае наличия заключенного договора пенсионного аннуитета со страховой организацией;

4) пенсионные накопления, сформированные за счет добровольных пенсионных взносов, подлежащие передаче в доверительное управление управляющему инвестиционным портфелем, не превышают имеющиеся пенсионные накопления на индивидуальном пенсионном счете для учета добровольных пенсионных взносов;

5) управляющий инвестиционным портфелем, указанный в заявлении вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, соответствует требованиям, установленным нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

6. Единый накопительный пенсионный фонд осуществляет передачу пенсионных активов в доверительное управление управляющему инвестиционным портфелем в течение тридцати календарных дней после даты поступления заявления, указанного в подпункте 1) пункта 5 настоящей статьи, в сумме, соответствующей сумме пенсионных накоплений, указанной в данном заявлении, с учетом ограничений, установленных подпунктами 3) и 4) пункта 5 настоящей статьи.

В случаях невыполнения условий, указанных в части первой настоящего пункта, и (или) представления неполного пакета документов единый накопительный пенсионный фонд в течение пяти рабочих дней после даты поступления заявления, указанного в подпункте 1) пункта 5 настоящей статьи, отказывает в передаче пенсионных активов в доверительное управление управляющего инвестиционным портфелем.

7. Управляющий инвестиционным портфелем не вправе передавать в доверительное управление другому лицу пенсионные активы, находящиеся в его доверительном управлении.

8. Договор о доверительном управлении пенсионными активами расторгается:

1) в случае неустранения управляющим инвестиционным портфелем оснований применения мер надзорного реагирования в сроки, установленные уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

2) в случае несоответствия управляющего инвестиционным портфелем требованиям, установленным уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций для осуществления управления пенсионными активами в соответствии с подпунктом 7) статьи 15 настоящего Кодекса (в случае исключения управляющего инвестиционным портфелем из реестра управляющих инвестиционным портфелем, соответствующих требованиям уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций для осуществления управления пенсионными активами);

3) по инициативе управляющего инвестиционным портфелем при условии отсутствия у него в доверительном управлении пенсионных активов и обязательств по ним;

4) в случае приостановления действия либо лишения лицензии банка-кастодиана, осуществляющего хранение и учет пенсионных активов, находящихся в доверительном управлении управляющего инвестиционным портфелем, и незаключения нового кастодиального договора с другим банком-кастодианом в течение десяти календарных дней после даты приостановления действия либо лишения лицензии банка-кастодиана.

9. При расторжении договора о доверительном управлении пенсионными активами управляющий инвестиционным портфелем в порядке и сроки, которые установлены нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций по согласованию с Национальным Банком Республики Казахстан, осуществляет процедуры по передаче пенсионных активов в доверительное управление Национального Банка Республики Казахстан.

10. К управляющим инвестиционным портфелем применяются нормы законодательства Республики Казахстан о рынке ценных бумаг в части, не противоречащей настоящему Кодексу.

11. Пенсионные активы, находящиеся в доверительном управлении управляющего инвестиционным портфелем, хранятся и учитываются на счетах единого накопительного пенсионного фонда в банке-кастодиане, выбор которого осуществляется управляющим инвестиционным портфелем.

Хранение и учет пенсионных активов, переданных в инвестиционное управление одному управляющему инвестиционным портфелем, должны осуществляться одним банком-кастодианом.

Типовая форма кастодиального договора, заключенного между единым накопительным пенсионным фондом, управляющим инвестиционным портфелем и банком-кастодианом, устанавливается нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Особенности хранения и учета пенсионных активов, находящихся в доверительном управлении управляющего инвестиционным портфелем, устанавливаются законодательством Республики Казахстан о рынке ценных бумаг.

12. Перечень финансовых инструментов, разрешенных к приобретению за счет пенсионных активов, находящихся в доверительном управлении управляющего инвестиционным портфелем, утверждается уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 38. Договоры о пенсионном обеспечении за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов вкладчика (получателя) с единым накопительным пенсионным фондом и условные пенсионные счета

1. Договоры о пенсионном обеспечении за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов, которые устанавливают права, обязанности, ответственность и иные правоотношения единого накопительного пенсионного фонда и вкладчиков обязательных пенсионных взносов, физических лиц, за которых перечислены обязательные профессиональные пенсионные взносы (получателей пенсионных выплат), являются договорами присоединения, разрабатываются единым накопительным пенсионным фондом на основании настоящего Кодекса, утверждаются внутренним документом единого накопительного пенсионного фонда и размещаются на интернет-ресурсе единого накопительного пенсионного фонда.

2. Открытие индивидуального пенсионного счета в едином накопительном пенсионном фонде для учета обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов осуществляется на основании списков физических лиц, представляемых агентами в единый накопительный пенсионный фонд при перечислении обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов или пени в порядке, определяемом Правительством Республики Казахстан.

При этом сведения о гражданстве, статусе, дееспособности, реквизитах действующего документа, удостоверяющего личность, регистрации по месту жительства в Республике Казахстан, телефонном номере абонентского устройства сотовой связи, зарегистрированном на веб-портале "электронного правительства", и иные сведения о физическом лице в случае их наличия, необходимые для реализации функций единым накопительным пенсионным фондом, предусмотренных законодательством Республики Казахстан, единый накопительный пенсионный фонд получает из соответствующих информационных систем государственных органов.

Вкладчик обязательных пенсионных взносов, агент и физическое лицо, за которое перечислены обязательные профессиональные пенсионные взносы, считаются присоединившимися к договору о пенсионном обеспечении за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов со дня зачисления обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов или пени на открытый индивидуальный пенсионный счет для учета обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов. При этом согласие законного представителя несовершеннолетнего лица для присоединения к договору о пенсионном обеспечении за счет обязательных пенсионных взносов не требуется.

3. В случае наличия у физического лица в едином накопительном пенсионном фонде открытого индивидуального пенсионного счета для учета обязательных профессиональных пенсионных взносов повторное открытие индивидуального пенсионного счета, предназначенного для учета обязательных профессиональных пенсионных взносов, не осуществляется.

При этом агент, уплативший обязательные профессиональные пенсионные взносы в пользу физического лица, считается присоединившимся к договору о пенсионном обеспечении за счет обязательных профессиональных пенсионных взносов со дня зачисления обязательных профессиональных пенсионных взносов или пени на ранее открытый индивидуальный пенсионный счет для учета обязательных профессиональных пенсионных взносов.

4. Открытие условных пенсионных счетов в едином накопительном пенсионном фонде для учета обязательных пенсионных взносов работодателя осуществляется на основании списка физических лиц, представляемого агентом в единый накопительный пенсионный фонд при перечислении обязательных пенсионных взносов работодателя в порядке, установленном внутренними правилами единого накопительного пенсионного фонда.

В случае наличия в едином накопительном пенсионном фонде условного пенсионного счета, открытого на имя физического лица, обязательные пенсионные взносы работодателя перечисляются на ранее открытый условный пенсионный счет.

Статья 39. Хранение и учет пенсионных активов единого накопительного пенсионного фонда, находящихся в доверительном управлении Национального банка Республики Казахстан

1. Пенсионные активы единого накопительного пенсионного фонда хранятся и учитываются на счетах в Национальном Банке Республики Казахстан в соответствии с кастодиальным договором, заключаемым между Национальным Банком Республики Казахстан и единым накопительным пенсионным фондом.

2. Национальный Банк Республики Казахстан в целях учета и хранения пенсионных активов единого накопительного пенсионного фонда вправе открывать счета у зарубежных кастодианов.

3. Национальный Банк Республики Казахстан осуществляет контроль за целевым размещением пенсионных активов единого накопительного пенсионного фонда в порядке, установленном нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

4. Национальный Банк Республики Казахстан ведет учет всех операций по аккумулированию пенсионных активов, их размещению, получению инвестиционного дохода в порядке, установленном нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций, и ежемесячно информирует единый накопительный пенсионный фонд о состоянии его счетов.

Статья 40. Права и обязанности вкладчиков обязательных пенсионных взносов, физических лиц, за которых внесены обязательные пенсионные взносы, перечислены обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получателей пенсионных выплат и агентов

1. Вкладчики обязательных пенсионных взносов, физические лица, за которых перечислены обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получатели пенсионных выплат из единого накопительного пенсионного фонда имеют право:

1) получать информацию о состоянии своих пенсионных накоплений на любую запрашиваемую дату с даты открытия индивидуального пенсионного счета посредством личного кабинета интернет-ресурса единого накопительного пенсионного фонда и (или) веб-портала "электронного правительства", а также при личном обращении в единый накопительный пенсионный фонд без взимания платы с учетом положений, предусмотренных статьей 55 и пунктом 5 статьи 262 настоящего Кодекса, а также изменить способ получения информации о состоянии пенсионных накоплений из единого накопительного пенсионного фонда в порядке, предусмотренном внутренними документами единого накопительного пенсионного фонда;

2) получать информацию о пенсионных накоплениях за счет обязательных пенсионных взносов, доступных для осуществления единовременных пенсионных выплат;

3) получать информацию о сумме пенсионных накоплений, доступной для передачи в доверительное управление управляющему инвестиционным портфелем;

4) получать информацию об обязательных пенсионных взносах работодателя;

5) обжаловать в порядке, установленном законами Республики Казахстан, решения, действия (бездействие) единого накопительного пенсионного фонда;

6) получать пенсионные выплаты из единого накопительного пенсионного фонда в порядке, установленном законодательством Республики Казахстан на момент осуществления пенсионных выплат;

7) завещать свои пенсионные накопления в соответствии с законодательством Республики Казахстан;

8) представить в единый накопительный пенсионный фонд заявление о выборе управляющего инвестиционным портфелем для передачи ему в доверительное управление пенсионных накоплений в сумме, предусмотренной подпунктом 3) пункта 5 статьи 37 настоящего Кодекса, в порядке, определенном нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

9) представлять в единый накопительный пенсионный фонд заявление об изменении управляющего инвестиционным портфелем для передачи своих пенсионных накоплений в доверительное управление от одного управляющего инвестиционным портфелем к другому управляющему инвестиционным портфелем (не ранее чем через один год с даты передачи пенсионных накоплений в доверительное управление управляющему инвестиционным портфелем);

10) представить в единый накопительный пенсионный фонд заявление на возврат пенсионных накоплений, находящихся в доверительном управлении управляющего инвестиционным портфелем, в доверительное управление Национальному Банку Республики Казахстан (не ранее чем через один год с даты передачи пенсионных накоплений в доверительное управление управляющему инвестиционным портфелем).

В случае если пенсионные накопления переводились несколько раз в доверительное управление одному и тому же управляющему инвестиционным портфелем в соответствии с заявлением о выборе управляющего инвестиционным портфелем, то возврат пенсионных накоплений в доверительное управление Национальному Банку Республики Казахстан осуществляется не ранее чем через один год с даты первоначальной передачи пенсионных накоплений в доверительное управление;

11) получать от единого накопительного пенсионного фонда информацию об управляющих инвестиционным портфелем и иную информацию, предусмотренную внутренними документами единого накопительного пенсионного фонда;

12) заключать договор пенсионного аннуитета со страховой организацией за счет своих пенсионных накоплений;

13) представить в единый накопительный пенсионный фонд заявление о выборе управляющего инвестиционным портфелем для передачи ему в доверительное управление пенсионных накоплений, сформированных за счет добровольных пенсионных взносов, в сумме, не превышающей фактической суммы пенсионных накоплений на индивидуальном пенсионном счете для учета добровольных пенсионных взносов;

14) осуществлять иные права согласно законодательству Республики Казахстан.

2. Вкладчики обязательных пенсионных взносов, физические лица, за которых уплачены обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, и получатели пенсионных выплат из единого накопительного пенсионного фонда обязаны:

1) в порядке, установленном Правительством Республики Казахстан, сообщать в единый накопительный пенсионный фонд или в Государственную корпорацию обо всех изменениях, влияющих на выполнение обязательств единого накопительного пенсионного фонда при осуществлении пенсионных выплат, в течение десяти календарных дней с даты таких изменений;

2) выполнять иные обязательства в соответствии с законодательством Республики Казахстан.

3. При отсутствии у физического лица, за которого перечислены обязательные пенсионные взносы работодателя, условий, предусмотренных пунктом 1 статьи 222 настоящего Кодекса, средства, учитываемые на условном пенсионном счете, направляются в резервные фонды, сформированные в соответствии с пунктом 4 статьи 57 настоящего Кодекса.

4. Агенты имеют право получать из Государственной корпорации подтверждение о наличии у работника индивидуального пенсионного счета в порядке, определяемом Правительством Республики Казахстан.

5. Агенты обязаны:

1) своевременно исчислять, удерживать (начислять) и уплачивать обязательные пенсионные взносы, обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы в единый накопительный пенсионный фонд;

2) представлять в органы государственных доходов списки физических лиц, в пользу которых взыскивается задолженность по обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам, в сроки, установленные пунктом 5 статьи 256 настоящего Кодекса;

3) вести первичный учет исчисленных, удержанных (начисленных) и перечисленных обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов по каждому работнику в соответствии с порядком, установленным законодательством Республики Казахстан;

4) представлять вкладчикам обязательных пенсионных взносов и работникам, в пользу которых уплачиваются обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, сведения об исчисленных и удержанных (начисленных) суммах обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов в единый накопительный пенсионный фонд при ежемесячном извещении о составных частях заработной платы, причитающейся им за соответствующий период.

Сноска. Статья 40 с изменением, внесенным ст. 263 настоящего Кодекса (вводится в действие с 01.01.2024).

Статья 41. Договор о пенсионном обеспечении за счет добровольных пенсионных взносов вкладчика добровольных пенсионных взносов (получателя пенсионных выплат) с единым накопительным пенсионным фондом

1. Договоры о пенсионном обеспечении за счет добровольных пенсионных взносов устанавливают права, обязанности, ответственность и иные правоотношения единого накопительного пенсионного фонда и вкладчиков добровольных пенсионных взносов (получателей пенсионных выплат).

Порядок заключения и типовая форма договора о пенсионном обеспечении за счет добровольных пенсионных взносов определяются нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

2. Открытие индивидуального пенсионного счета в едином накопительном пенсионном фонде для учета добровольных пенсионных взносов осуществляется на основании списков физических лиц, представляемых агентами в единый накопительный пенсионный фонд при перечислении добровольных пенсионных взносов в порядке, определенном нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

3. Открытие индивидуального пенсионного счета в едином накопительном пенсионном фонде для учета добровольных пенсионных взносов осуществляется на основании поступившего в единый накопительный пенсионный фонд первичного взноса от физического лица в свою пользу или в пользу третьего лица при перечислении добровольных пенсионных взносов в порядке, определенном нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

4. Вкладчик добровольных пенсионных взносов (получатель пенсионных выплат) считается присоединившимся к договору о пенсионном обеспечении за счет добровольных пенсионных взносов со дня поступления суммы добровольного пенсионного взноса.

При этом согласие законного представителя несовершеннолетнего лица для присоединения к договору о пенсионном обеспечении за счет добровольных пенсионных взносов не требуется.

5. В случае перечисления организацией, осуществляющей обязательное гарантирование депозитов, в единый накопительный пенсионный фонд невостребованной суммы гарантийного возмещения по гарантируемому депозиту вкладчика (получателя) договор о пенсионном обеспечении за счет добровольных пенсионных взносов заключается на основании списка вкладчиков (получателей) с невостребованными суммами гарантийного возмещения по гарантируемым депозитам, представленного организацией, осуществляющей обязательное гарантирование депозитов, в порядке и сроки, которые установлены соглашением, заключенным между единым накопительным пенсионным фондом и организацией, осуществляющей обязательное гарантирование депозитов, в соответствии с Законом Республики Казахстан "Об обязательном гарантировании депозитов, размещенных в банках второго уровня Республики Казахстан".

Глава 6. ДОБРОВОЛЬНЫЕ НАКОПИТЕЛЬНЫЕ ПЕНСИОННЫЕ ФОНДЫ

Статья 42. Организация деятельности добровольного накопительного пенсионного фонда

1. Добровольный накопительный пенсионный фонд создается в форме акционерного общества.

Добровольный накопительный пенсионный фонд осуществляет деятельность на основании лицензии на управление инвестиционным портфелем с правом привлечения добровольных пенсионных взносов, выданной уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций, и привлекает добровольные пенсионные взносы в порядке и на условиях, установленных нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций и договором о пенсионном обеспечении за счет добровольных пенсионных взносов.

2. Учредителями и (или) акционерами добровольного накопительного пенсионного фонда могут быть физические лица – резиденты Республики Казахстан, юридические лица.

Добровольный накопительный пенсионный фонд не может выступать в качестве учредителя или акционера другого добровольного накопительного пенсионного фонда.

3. Наименование добровольного накопительного пенсионного фонда должно содержать слова "добровольный накопительный пенсионный фонд".

Допускается сокращение наименования добровольного накопительного пенсионного фонда с использованием в наименовании аббревиатуры "ДНПФ".

Юридическим лицам, за исключением добровольного накопительного пенсионного фонда, запрещается использовать в своем наименовании слова "добровольный накопительный пенсионный фонд" в полном и сокращенном виде на каком бы то ни было языке.

4. Правила осуществления деятельности добровольного накопительного пенсионного фонда утверждаются уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 43. Права и обязанности добровольных накопительных пенсионных фондов

1. Добровольные накопительные пенсионные фонды вправе:

1) привлекать добровольные пенсионные взносы;

2) получать комиссионное вознаграждение за свою деятельность;

3) по вопросам, связанным с пенсионным обеспечением, представлять интересы вкладчика (получателя) по его письменному обращению в суде в порядке, предусмотренном законодательством Республики Казахстан;

4) сдавать в аренду собственное имущество;

5) управлять пенсионными активами единого накопительного пенсионного фонда в соответствии с договором на инвестиционное управление активами, заключенным с Национальным Банком Республики Казахстан;

6) самостоятельно осуществлять брокерскую и (или) дилерскую деятельность на рынке ценных бумаг без права ведения счетов клиентов в качестве номинального держателя на основании лицензии, выдаваемой уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

7) оказывать пенсионные услуги посредством процедуры биометрической идентификации в порядке, определенном внутренним документом добровольного накопительного пенсионного фонда;

8) осуществлять иные права согласно законодательству Республики Казахстан и условиям договора о пенсионном обеспечении за счет добровольных пенсионных взносов.

2. Добровольные накопительные пенсионные фонды обязаны:

1) производить пенсионные выплаты получателям в порядке, установленном договором о пенсионном обеспечении за счет добровольных пенсионных взносов;

2) осуществлять индивидуальный учет пенсионных накоплений и выплат;

3) предоставлять вкладчику (получателю) информацию о состоянии его пенсионных накоплений в порядке, предусмотренном договором о пенсионном обеспечении за счет добровольных пенсионных взносов, и обеспечивать электронный и иные способы доступа к информации о его пенсионных накоплениях с учетом положений, предусмотренных статьей 55 настоящего Кодекса.

Способ передачи добровольным накопительным пенсионным фондом информации о состоянии пенсионных накоплений определяется по соглашению с вкладчиком (получателем);

4) оказывать безвозмездные консультационные услуги вкладчикам (получателям), а также лицам, намеренным заключить договор о пенсионном обеспечении за счет добровольных пенсионных взносов с добровольным накопительным пенсионным фондом, по вопросам функционирования накопительной пенсионной системы и деятельности по управлению инвестиционным портфелем;

5) обеспечивать конфиденциальность информации о состоянии пенсионных накоплений вкладчика (получателя);

6) нести ответственность за нарушение законодательства Республики Казахстан в области пенсионного обеспечения и условий договора о пенсионном обеспечении за счет добровольных пенсионных взносов в соответствии с законодательством Республики Казахстан;

7) переводить пенсионные накопления вкладчика (получателя) в другой добровольный накопительный пенсионный фонд или единый накопительный пенсионный фонд, или страховую организацию в порядке, предусмотренном настоящим Кодексом и нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

8) публиковать в средствах массовой информации и размещать на своем интернет-ресурсе финансовую отчетность и аудиторский отчет в порядке и сроки, которые установлены уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций и законодательством Республики Казахстан о бухгалтерском учете и финансовой отчетности, иную отчетность и информацию о своей деятельности в порядке, определенном уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций. При этом не допускается публикация информации, содержащей гарантии или обещания доходов по взносам в добровольный накопительный пенсионный фонд, а также иных сведений, запрещенных законодательством Республики Казахстан;

9) выполнять иные обязанности согласно законодательству Республики Казахстан и условиям договора о пенсионном обеспечении за счет добровольных пенсионных взносов.

3. В целях защиты прав и интересов вкладчиков добровольному накопительному пенсионному фонду запрещаются:

1) совершать сделки, в результате которых будут нарушены требования, установленные законодательством Республики Казахстан или инвестиционной декларацией добровольного накопительного пенсионного фонда;

2) осуществлять предпринимательскую деятельность, за исключением видов деятельности, установленных настоящей статьей;

3) использовать пенсионные активы на цели, не предусмотренные законодательством Республики Казахстан;

4) принимать инвестиционные решения по безвозмездному отчуждению пенсионных активов;

5) использовать пенсионные активы для обеспечения исполнения собственных обязательств или обязательств третьих лиц, не связанных с деятельностью по управлению пенсионным портфелем;

6) продавать (передавать) принадлежащие ему активы в состав пенсионных активов;

7) продавать активы в кредит;

8) получать на условиях договоров займа деньги или иное имущество, подлежащие возврату за счет пенсионных активов, за исключением случаев совершения в торговых системах организаторов торгов сделок с финансовыми инструментами в соответствии с инвестиционной декларацией;

9) приобретать пенсионные активы, которыми он управляет, за исключением случаев возмещения расходов и получения вознаграждения в соответствии с договором о пенсионном обеспечении за счет добровольных пенсионных взносов и инвестиционной декларацией добровольного накопительного пенсионного фонда;

10) указывать в рекламе и средствах массовой информации информацию о доходности пенсионных активов добровольного накопительного пенсионного фонда за период менее одного года;

11) передавать в залог пенсионные и (или) собственные активы;

12) выпускать ценные бумаги, кроме акций;

13) предоставлять займы любыми способами, за исключением приобретения добровольным накопительным пенсионным фондом долговых ценных бумаг.

4. В целях обеспечения финансовой устойчивости и платежеспособности добровольных накопительных пенсионных фондов устанавливаются обязательные для соблюдения пруденциальные нормативы. Перечень пруденциальных нормативов, их нормативные значения, методика расчетов устанавливаются нормативными правовыми актами уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Перечень, формы отчетности о выполнении пруденциальных нормативов добровольными накопительными пенсионными фондами, сроки и порядок ее представления в Национальный Банк Республики Казахстан устанавливаются нормативным правовым актом Национального Банка Республики Казахстан по согласованию с уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 44. Пенсионные правила и инвестиционная декларация добровольного накопительного пенсионного фонда

1. Пенсионные правила добровольного накопительного пенсионного фонда включают:

1) порядок изменения и прекращения договоров о пенсионном обеспечении за счет добровольных пенсионных взносов;

2) порядок и условия осуществления пенсионных взносов и выплат;

3) ответственность по обязательствам добровольного накопительного пенсионного фонда перед вкладчиками (получателями);

4) порядок информирования о состоянии пенсионных накоплений;

5) представление сведений вкладчикам (получателям) об акционерах добровольного накопительного пенсионного фонда и банка-кастодиана;

6) иные особенности правоотношений между добровольным накопительным пенсионным фондом и вкладчиками (получателями).

2. Инвестирование пенсионных активов за счет добровольных пенсионных взносов осуществляется добровольным накопительным пенсионным фондом самостоятельно в соответствии с нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций и инвестиционной декларацией.

3. Пенсионные правила и инвестиционная декларация добровольного накопительного пенсионного фонда, а также изменения и дополнения к ним утверждаются органом управления добровольного накопительного пенсионного фонда.

Статья 45. Договор о пенсионном обеспечении за счет добровольных пенсионных взносов вкладчика (получателя) с добровольным накопительным пенсионным фондом

Договор о пенсионном обеспечении за счет добровольных пенсионных взносов заключается между добровольным накопительным пенсионным фондом и вкладчиком (получателем) в письменной форме в соответствии с типовым договором о пенсионном обеспечении за счет добровольных пенсионных взносов.

Порядок заключения и типовая форма договора о пенсионном обеспечении за счет добровольных пенсионных взносов устанавливаются нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 46. Хранение и учет пенсионных активов добровольного накопительного пенсионного фонда в банке-кастодиане

1. Пенсионные активы добровольного накопительного пенсионного фонда хранятся и учитываются на счетах в банке-кастодиане, не аффилированном с добровольным накопительным пенсионным фондом, в соответствии с кастодиальным договором.

2. Кастодиальный договор заключается между банком-кастодианом и добровольным накопительным пенсионным фондом.

3. Форма типового кастодиального договора разрабатывается и утверждается уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

4. Банк-кастодиан осуществляет контроль за целевым размещением пенсионных активов добровольного накопительного пенсионного фонда и обязан незамедлительно уведомлять уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций, добровольный накопительный пенсионный фонд и фондовую биржу, если сделка заключена в ее торговой системе, о несоответствии заключенной сделки законодательству Республики Казахстан.

5. Банк-кастодиан ведет учет всех операций по аккумулированию пенсионных активов, их размещению, получению инвестиционного дохода и ежемесячно информирует добровольный накопительный пенсионный фонд о состоянии его счетов.

6. У добровольного накопительного пенсионного фонда должен быть один банк-кастодиан.

7. Кастодиальный договор расторгается на основании соответствующего решения исполнительного органа добровольного накопительного пенсионного фонда в одностороннем порядке по требованию добровольного накопительного пенсионного фонда с уведомлением банка-кастодиана и завершением процедуры передачи пенсионных активов новому банку-кастодиану в течение двадцати календарных дней до намеченной даты расторжения.

8. В течение тридцати календарных дней с момента заключения кастодиального договора с новым банком-кастодианом добровольный накопительный пенсионный фонд уведомляет об этом своих вкладчиков и агентов путем соответствующих публикаций в двух печатных изданиях и на собственном интернет-ресурсе на казахском и русском языках.

9. На срок до шести месяцев с момента расторжения кастодиального договора между добровольным накопительным пенсионным фондом, прежним и новым банками-кастодианами заключается соответствующий договор о перечислении прежним банком-кастодианом поступающих к нему пенсионных взносов новому банку-кастодиану.

Статья 47. Реорганизация добровольного накопительного пенсионного фонда

1. Реорганизация добровольного накопительного пенсионного фонда осуществляется по решению общего собрания акционеров с разрешения уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций в форме присоединения. Условия и порядок выдачи разрешения на проведение реорганизации добровольного накопительного пенсионного фонда устанавливаются нормативными правовыми актами уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Особенности проведения реорганизации добровольного накопительного пенсионного фонда с участием государства, фонда национального благосостояния и (или) уполномоченного органа определяются нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

2. Реорганизованный добровольный накопительный пенсионный фонд вправе привлекать добровольные пенсионные взносы и осуществлять пенсионные выплаты на основании лицензии добровольного накопительного пенсионного фонда, присоединившего к себе другой добровольный накопительный пенсионный фонд.

3. Пенсионные активы и обязательства присоединяемого добровольного накопительного пенсионного фонда по договорам о пенсионном обеспечении за счет добровольных пенсионных взносов подлежат передаче в реорганизованный добровольный накопительный пенсионный фонд в порядке, установленном нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 48. Отказ в выдаче разрешения на реорганизацию добровольного накопительного пенсионного фонда

Отказ в выдаче разрешения уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на реорганизацию добровольного накопительного пенсионного фонда производится по любому из следующих оснований:

1) нарушение в результате предполагаемой реорганизации интересов вкладчиков (получателей);

2) нарушение в результате предполагаемой реорганизации требований законодательства Республики Казахстан в области защиты конкуренции;

3) несоответствие документов, представленных для получения разрешения уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на реорганизацию, требованиям законодательства Республики Казахстан.

Статья 49. Ликвидация добровольного накопительного пенсионного фонда

1. Добровольный накопительный пенсионный фонд ликвидируется:

1) по решению общего собрания акционеров добровольного накопительного пенсионного фонда при наличии разрешения уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций, выданного в установленном им порядке;

2) по решению суда в случаях, предусмотренных законодательными актами Республики Казахстан.

2. Правила проведения добровольной или принудительной ликвидации, а также передачи пенсионных активов и обязательств по договорам о пенсионном обеспечении за счет добровольных пенсионных взносов утверждаются нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 50. Отказ в выдаче разрешения на добровольную ликвидацию добровольного накопительного пенсионного фонда

Отказ в выдаче разрешения уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на добровольную ликвидацию добровольного накопительного пенсионного фонда производится по любому из следующих оснований:

1) несоответствие документов, представленных для получения разрешения уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на ликвидацию, требованиям законодательства Республики Казахстан;

2) наличие обязательств и действующих договоров по лицензируемым видам деятельности;

3) недостаточность средств для удовлетворения требований всех кредиторов добровольного накопительного пенсионного фонда.

Статья 51. Особенности прекращения действия лицензии на управление инвестиционным портфелем с правом привлечения добровольных пенсионных взносов

1. В случае лишения лицензии на управление инвестиционным портфелем с правом привлечения добровольных пенсионных взносов добровольный накопительный пенсионный фонд осуществляет перевод добровольных пенсионных накоплений вкладчиков (получателей) в единый накопительный пенсионный фонд в порядке, установленном нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

2. Добровольный возврат лицензии на управление инвестиционным портфелем с правом привлечения добровольных пенсионных взносов осуществляется на основании заявления добровольного накопительного пенсионного фонда и производится только после исполнения добровольным накопительным пенсионным фондом всех обязательств по данному виду деятельности.

3. Правила добровольного возврата лицензии на управление инвестиционным портфелем с правом привлечения добровольных пенсионных взносов, а также передачи пенсионных активов и обязательств по договорам о пенсионном обеспечении за счет добровольных пенсионных взносов определяются нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Глава 7. ПОРЯДОК ОСУЩЕСТВЛЕНИЯ ДЕЯТЕЛЬНОСТИ ЕДИНОГО НАКОПИТЕЛЬНОГО ПЕНСИОННОГО ФОНДА И ДОБРОВОЛЬНЫХ НАКОПИТЕЛЬНЫХ ПЕНСИОННЫХ ФОНДОВ

Статья 52. Пенсионные активы единого накопительного пенсионного фонда и добровольных накопительных пенсионных фондов

1. Пенсионные активы, сформированные за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов и добровольных пенсионных взносов, включают пенсионные взносы, инвестиционный доход, средства, поступившие в качестве пени и возмещения убытков, за минусом комиссионного вознаграждения.

2. Права физических и юридических лиц на пенсионные активы, сформированные за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов и добровольных пенсионных взносов, относятся к разряду вещных прав, предусмотренных настоящим Кодексом.

3. Наложение ареста или обращение взысканий на обязательные пенсионные взносы, обязательные профессиональные пенсионные взносы, пени, пенсионные активы и пенсионные накопления по долгам вкладчика обязательных пенсионных взносов, физических лиц, за которых перечислены обязательные профессиональные пенсионные взносы, получателей пенсионных выплат, Государственной корпорации, единого накопительного пенсионного фонда, банка-кастодиана и лиц, которым пенсионные активы переданы на основании договора на инвестиционное управление активами в соответствии с пунктом 3 статьи 36 и статьей 37 настоящего Кодекса, не допускается, в том числе в случаях ликвидации и (или) банкротства перечисленных субъектов.

4. Пенсионные активы, сформированные за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов и добровольных пенсионных взносов, используются исключительно на:

1) размещение в финансовые инструменты, перечень которых утверждается Правительством Республики Казахстан;

2) размещение в финансовые инструменты, разрешенные к приобретению за счет пенсионных активов, переданных в доверительное управление управляющим инвестиционным портфелем в соответствии со статьей 37 настоящего Кодекса;

3) осуществление пенсионных выплат, в том числе единовременных пенсионных выплат за счет обязательных пенсионных взносов в целях улучшения жилищных условий и (или) оплаты лечения в соответствии с законодательством Республики Казахстан;

4) перевод пенсионных накоплений в страховую организацию по договору пенсионного аннуитета в порядке, предусмотренном настоящим Кодексом и нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

5) передачу пенсионных активов в доверительное управление управляющему инвестиционным портфелем в соответствии со статьей 37 настоящего Кодекса;

6) перевод пенсионных накоплений за счет добровольных пенсионных взносов из единого накопительного пенсионного фонда в добровольный накопительный пенсионный фонд, из добровольного накопительного пенсионного фонда в единый накопительный пенсионный фонд, а также из одного добровольного накопительного пенсионного фонда в другой добровольный накопительный пенсионный фонд;

7) возврат ошибочно зачисленных пенсионных взносов и иных ошибочно зачисленных денег;

8) выплату комиссионного вознаграждения единому накопительному пенсионному фонду, добровольным накопительным пенсионным фондам, Национальному Банку Республики Казахстан, управляющему инвестиционным портфелем в случаях и размере, установленных настоящим Кодексом;

9) возврат невостребованной суммы гарантийного возмещения с индивидуального пенсионного счета физического лица, за которого перечислены добровольные пенсионные взносы (получателя пенсионных выплат), на основании уведомления организации, осуществляющей обязательное гарантирование депозитов, представленного в соответствии с Законом Республики Казахстан "Об обязательном гарантировании депозитов, размещенных в банках второго уровня Республики Казахстан";

10) оплату брокерских комиссий, биржевых сборов и прочих расходов, связанных с покупкой или продажей финансовых инструментов на организованных и неорганизованных рынках ценных бумаг.

Статья 53. Пенсионные активы, сформированные за счет обязательных пенсионных взносов работодателя

1. Пенсионные активы, сформированные за счет обязательных пенсионных взносов работодателя, включают обязательные пенсионные взносы работодателя, инвестиционный доход, средства, поступившие в качестве пени и возмещения убытков, за минусом комиссионного вознаграждения.

2. Пенсионные активы, сформированные за счет обязательных пенсионных взносов работодателя, не являются собственностью агента и (или) физического лица, за которого уплачены обязательные пенсионные взносы работодателя.

3. Наложение ареста или обращение взысканий на обязательные пенсионные взносы работодателя, пени, пенсионные активы, сформированные за счет обязательных пенсионных взносов работодателя, по долгам единого накопительного пенсионного фонда, физического лица, на имя которого открыт условный пенсионный счет, Государственной корпорации, банка-кастодиана и управляющего инвестиционным портфелем не допускается, в том числе в случаях ликвидации и (или) банкротства перечисленных субъектов.

4. Пенсионные активы, сформированные за счет обязательных пенсионных взносов работодателя, используются исключительно на следующие цели:

1) размещение в финансовые инструменты, перечень которых определяется Правительством Республики Казахстан и инвестиционной декларацией единого накопительного пенсионного фонда;

2) осуществление пенсионных выплат в соответствии с законодательством Республики Казахстан;

3) выплата комиссионного вознаграждения от инвестиционного дохода в случаях и размере, установленных настоящим Кодексом;

4) возврат ошибочно зачисленных обязательных пенсионных взносов работодателя.

Статья 54. Генеральное финансовое соглашение, расчеты по которому осуществляются за счет собственных средств и (или) пенсионных активов единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов

Положения пункта 1 статьи 51, статьи 62 настоящего Кодекса не применяются в отношении зачета требований и (или) ликвидационного неттинга по сделке (сделкам) в рамках генерального финансового соглашения, расчеты по которому осуществляются за счет собственных средств и (или) пенсионных активов единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов.

Стороны генерального финансового соглашения осуществляют (применяют) зачет требований и (или) ликвидационный неттинг по сделке (сделкам) в рамках генерального финансового соглашения в порядке и на условиях, определенных в генеральном финансовом соглашении.

Нетто-требование, возникшее (рассчитанное) в результате зачета требований и (или) ликвидационного неттинга, осуществленного (примененного) в порядке и на условиях, определенных в генеральном финансовом соглашении, удовлетворяется на общих основаниях в соответствии с правилами расчетов с кредиторами, установленными настоящим Кодексом и гражданским законодательством Республики Казахстан.

Статья 55. Тайна пенсионных накоплений

1. Тайна пенсионных накоплений включает в себя сведения об остатках и о движении денег на индивидуальных пенсионных счетах вкладчиков (получателей).

Единый накопительный пенсионный фонд, добровольные накопительные пенсионные фонды и Государственная корпорация гарантируют тайну пенсионных накоплений.

2. Должностные лица, работники единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов, Государственной корпорации и иные лица, которые в силу осуществления своих служебных и функциональных обязанностей получили доступ к сведениям, составляющим тайну пенсионных накоплений, не вправе разглашать сведения, составляющие тайну пенсионных накоплений, и несут за их разглашение ответственность в соответствии с законами Республики Казахстан, за исключением случаев, предусмотренных пунктами 3 и 4 настоящей статьи.

Не является разглашением тайны пенсионных накоплений осуществление обмена информацией, в том числе сведениями, составляющими тайну пенсионных накоплений, между Национальным Банком Республики Казахстан и уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Не является разглашением тайны пенсионных накоплений представление должностным лицом государственного органа или лицом, выполняющим управленческие функции в организации, документов и сведений, содержащих тайну пенсионных накоплений, в качестве подтверждающих документов и материалов при направлении органу уголовного преследования сообщения об уголовном правонарушении.

3. Тайна пенсионных накоплений может быть раскрыта вкладчику обязательных пенсионных взносов, физическому лицу, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получателю пенсионных выплат, любому третьему лицу на основании письменного согласия вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получателя пенсионных выплат, оформленного в соответствии с требованиями законодательства Республики Казахстан.

4. Справки об остатках и движении денег на индивидуальных пенсионных счетах могут выдаваться:

1) органам досудебного расследования – по находящимся в их производстве уголовным делам;

2) судам – по находящимся в их производстве делам на основании определения суда;

3) судебным исполнителям – по находящимся в их производстве исполнительным документам на основании постановления судебного исполнителя, санкционированного прокурором;

4) органам государственных доходов – по вопросам, связанным с исчислением, удержанием (начислением) обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов;

5) уполномоченному органу по регулированию, контролю и надзору финансового рынка и финансовых организаций – по вопросу, возникшему в связи с заявлением вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получателя пенсионных выплат либо в связи с осуществлением им проверки деятельности единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов;

6) прокурору – на основании постановления о производстве проверки в пределах его компетенции по находящемуся у него на рассмотрении материалу;

7) уполномоченному органу по финансовому мониторингу – в целях и порядке, предусмотренных Законом Республики Казахстан "О противодействии легализации (отмыванию) доходов, полученных преступным путем, и финансированию терроризма";

8) представителям вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получателя пенсионных выплат – на основании нотариально удостоверенной доверенности или вступившего в законную силу решения суда;

9) Государственной корпорации – для формирования базы данных вкладчиков обязательных пенсионных взносов, физических лиц, за которых перечислены обязательные профессиональные пенсионные взносы, и расчета сохранности обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде в размере фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции на момент приобретения получателем права на пенсионные выплаты, а также для оказания государственных услуг на основании заявления получателя пенсионных выплат либо его представителя по нотариально удостоверенной доверенности или вступившему в законную силу решению суда;

10) уполномоченному государственному органу – по вопросу, возникшему в связи с заявлением вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получателя пенсионных выплат;

11) аудиторским организациям, проводящим ежегодный обязательный аудит единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов;

12) наследникам – в случае смерти вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получателя пенсионных выплат по запросу с предоставлением свидетельства о праве на наследство;

13) нотариусам и иностранным консульским учреждениям – по находящимся в их производстве наследственным делам в случае смерти вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы, получателя пенсионных выплат по запросу.

Статья 56. Тайна условных пенсионных счетов

1. Тайна условных пенсионных счетов, открытых на имя физических лиц, включает в себя сведения о размере перечисленных обязательных пенсионных взносов работодателя и иных поступлениях в соответствии с законодательством Республики Казахстан, а также сведения о размере пенсионных выплат за счет обязательных пенсионных взносов работодателя на соответствующий финансовый год.

Единый накопительный пенсионный фонд, Государственная корпорация гарантируют тайну условных пенсионных счетов.

2. Должностные лица, работники единого накопительного пенсионного фонда, Государственной корпорации и иные лица, которые в силу осуществления своих служебных и функциональных обязанностей получили доступ к сведениям, составляющим тайну условных пенсионных счетов, не вправе их разглашать, за исключением случаев, предусмотренных пунктами 3 и 4 настоящей статьи.

Не является разглашением тайны условных пенсионных счетов осуществление обмена информацией, в том числе сведениями, составляющими тайну условных пенсионных счетов, между Национальным Банком Республики Казахстан и уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Не является разглашением тайны условных пенсионных счетов представление должностным лицом государственного органа или лицом, выполняющим управленческие функции в организации, документов и сведений, содержащих тайну условных пенсионных счетов, в качестве подтверждающих документов и материалов при направлении органу уголовного преследования сообщения об уголовном правонарушении.

3. Тайна условных пенсионных счетов может быть раскрыта физическому лицу, на чье имя открыт условный пенсионный счет, любому третьему лицу с письменного согласия физического лица, на имя которого открыт условный пенсионный счет, в соответствии с требованиями законодательства Республики Казахстан.

4. Сведения, составляющие тайну условных пенсионных счетов, выдаются:

1) органам досудебного расследования – по находящимся в их производстве уголовным делам;

2) судам – по находящимся в их производстве делам на основании определения суда;

3) органам государственных доходов – по вопросам, связанным с исчислением (начислением) и перечислением обязательных пенсионных взносов работодателя;

4) уполномоченному органу по регулированию, контролю и надзору финансового рынка и финансовых организаций – по вопросу, возникшему в связи с заявлением физического лица, на имя которого открыт условный пенсионный счет, либо в связи с осуществлением им проверки деятельности единого накопительного пенсионного фонда;

5) прокурору – на основании постановления о производстве проверки в пределах его компетенции по находящемуся у него на рассмотрении материалу;

6) Государственной корпорации – для формирования базы данных физических лиц, за которых уплачены обязательные пенсионные взносы работодателя в единый накопительный пенсионный фонд;

7) уполномоченному государственному органу – по вопросу, возникшему в связи с заявлением физического лица, на имя которого открыт условный пенсионный счет;

8) аудиторским организациям, проводящим ежегодный обязательный аудит единого накопительного пенсионного фонда;

9) представителям физического лица, на чье имя открыт условный пенсионный счет, – на основании нотариально удостоверенной доверенности или вступившего в законную силу решения суда.

Статья 57. Учет и отчетность единого накопительного пенсионного фонда и добровольных накопительных пенсионных фондов

1. Единый накопительный пенсионный фонд в порядке, установленном законодательством Республики Казахстан, ведет бухгалтерский учет и составляет финансовую отчетность, а также представляет финансовую отчетность и первичные статистические данные в Национальный Банк Республики Казахстан раздельно по:

1) пенсионным активам, сформированным за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов и добровольных пенсионных взносов;

2) пенсионным активам, сформированным за счет обязательных пенсионных взносов работодателя;

3) собственным средствам, предназначенным для обеспечения финансово-хозяйственной деятельности единого накопительного пенсионного фонда.

4) целевым накоплениям и целевым активам, сформированным за счет перечислений из Национального фонда Республики Казахстан.

Добровольный накопительный пенсионный фонд ведет бухгалтерский учет и составляет финансовую отчетность, а также представляет финансовую отчетность и первичные статистические данные раздельно по собственным средствам и пенсионным активам, сформированным за счет добровольных пенсионных взносов, в уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций в порядке, установленном законодательством Республики Казахстан.

2. Учет пенсионных накоплений за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов и добровольных пенсионных взносов на индивидуальных пенсионных счетах вкладчиков обязательных пенсионных взносов, физических лиц, за которых перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателей пенсионных выплат), ведется раздельно в порядке, определяемом уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

3. Учет условных пенсионных обязательств ведется в порядке, определяемом уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

4. Порядок формирования условных пенсионных обязательств, включая формирование и использование резервных фондов, методика их расчета и структура определяются нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

5. Для осуществления учета пенсионных активов и накоплений на индивидуальном пенсионном счете и обеспечения надежности, сохранности и защиты информации от несанкционированного доступа используются автоматизированные информационные системы в виде программного обеспечения единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов.

Требования к автоматизированным информационным системам для учета пенсионных активов и накоплений устанавливаются уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций с учетом требований Закона Республики Казахстан "Об информатизации".

6. Учет пенсионных накоплений за счет добровольных пенсионных взносов физических лиц, за которых перечислены добровольные пенсионные взносы (получателей пенсионных выплат), ведется добровольными накопительными пенсионными фондами в порядке, определяемом уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

7. Контроль за правильностью ведения учета пенсионных взносов и начислением инвестиционного дохода вкладчикам обязательных пенсионных взносов, физическим лицам, за которых перечислены обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателям пенсионных выплат), осуществляется уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

8. Единый накопительный пенсионный фонд и добровольные накопительные пенсионные фонды обязаны обеспечить учет и хранение документов, используемых в бухгалтерском учете и при составлении отчетности. Перечень документов, подлежащих хранению, и сроки их хранения устанавливаются уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Сноска. Статья 57 с изменением, внесенным Законом РК от 16.11.2023 № 40-VIII (вводится в действие с 01.01.2024).

Статья 58. Комиссионные вознаграждения Национального Банка Республики Казахстан, единого накопительного пенсионного фонда, управляющего инвестиционным портфелем и добровольных накопительных пенсионных фондов

1. Величина комиссионного вознаграждения единого накопительного пенсионного фонда устанавливается в размере 0,008 процента в месяц от пенсионных активов, но не более величины, определяемой как произведение 0,04-кратного месячного расчетного показателя, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года, и количества индивидуальных пенсионных счетов вкладчиков (получателей) с пенсионными накоплениями по учету обязательных пенсионных взносов, открытых в едином накопительном пенсионном фонде по состоянию на 1 число соответствующего календарного месяца.

2. Предельная величина комиссионного вознаграждения Национального Банка Республики Казахстан устанавливается в пределах не выше 2,0 процента от инвестиционного дохода.

3. Предельная величина комиссионного вознаграждения управляющего инвестиционным портфелем устанавливается в пределах не выше 7,5 процента от инвестиционного дохода.

4. Предельная величина комиссионного вознаграждения добровольного накопительного пенсионного фонда устанавливается в пределах не выше 15 процентов от инвестиционного дохода.

Порядок взимания и величина комиссионного вознаграждения добровольных накопительных пенсионных фондов устанавливаются договором о пенсионном обеспечении за счет добровольных пенсионных взносов.

5. Величина комиссионного вознаграждения Национального Банка Республики Казахстан ежегодно утверждается Правлением Национального Банка Республики Казахстан.

Величина комиссионного вознаграждения управляющего инвестиционным портфелем ежегодно утверждается органом управления данной организации.

Величина комиссионного вознаграждения Национального Банка Республики Казахстан, управляющего инвестиционным портфелем и добровольного накопительного пенсионного фонда может меняться не чаще одного раза в год.

Статья 59. Система управления рисками и внутреннего контроля единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов

Единый накопительный пенсионный фонд, добровольные накопительные пенсионные фонды формируют систему управления рисками и внутреннего контроля, которая должна содержать:

1) полномочия и функциональные обязанности по управлению рисками и внутреннему контролю совета директоров, правления, подразделений единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов, их ответственность;

2) внутреннюю политику и процедуры по управлению рисками и внутреннему контролю;

3) лимиты на допустимый размер рисков;

4) внутренние процедуры представления отчетности по управлению рисками и внутреннему контролю органов единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов;

5) внутренние критерии оценки эффективности системы управления рисками.

Порядок формирования системы управления рисками и внутреннего контроля устанавливается нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 60. Аудит единого накопительного пенсионного фонда или добровольных накопительных пенсионных фондов

1. Аудит единого накопительного пенсионного фонда или добровольных накопительных пенсионных фондов производится аудиторской организацией, правомочной на проведение аудита в соответствии с законодательством Республики Казахстан об аудиторской деятельности.

2. Аудиторский отчет финансовой отчетности единого накопительного пенсионного фонда или добровольных накопительных пенсионных фондов не составляет коммерческой тайны.

3. По результатам обязательного ежегодного аудита единого накопительного пенсионного фонда аудиторская организация составляет четыре аудиторских отчета по:

1) пенсионным активам, сформированным за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов и добровольных пенсионных взносов;

2) пенсионным активам, сформированным за счет обязательных пенсионных взносов работодателя;

3) собственным средствам.

4) целевым накоплениям и целевым активам, сформированным за счет перечислений из Национального фонда Республики Казахстан.

По результатам обязательного ежегодного аудита добровольного накопительного пенсионного фонда аудиторская организация составляет два аудиторских отчета по:

1) финансовой отчетности по собственным активам;

2) финансовой отчетности по пенсионным активам.

4. Ежегодный аудиторский отчет по пенсионным активам единого накопительного пенсионного фонда или добровольных накопительных пенсионных фондов включает проверку порядка ведения бухгалтерского учета и составления финансовой отчетности в отношении пенсионных активов единого накопительного пенсионного фонда или добровольных накопительных пенсионных фондов на предмет соответствия требованиям, установленным законодательством Республики Казахстан.

Расходы по обязательному ежегодному аудиту единого накопительного пенсионного фонда или добровольных накопительных пенсионных фондов осуществляются за счет собственных средств единого накопительного пенсионного фонда или добровольных накопительных пенсионных фондов.

Сноска. Статья 60 с изменениями, внесенными Законом РК от 16.11.2023 № 40-VIII (вводится в действие с 01.01.2024).

Статья 61. Запрет на рекламу, не соответствующую действительности

1. Единому накопительному пенсионному фонду, добровольным накопительным пенсионным фондам запрещается реклама деятельности, не соответствующая действительности на день ее опубликования.

2. Уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций вправе потребовать от единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов внесения изменений в рекламу, не соответствующую действительности, ее прекращения или публикации ее опровержения.

Уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций в случае невыполнения данного требования в установленный им срок вправе опубликовать информацию о несоответствии действительности содержащихся в рекламе сведений либо уточнить их за счет единого накопительного пенсионного фонда, добровольного накопительного пенсионного фонда, опубликовавших такую рекламу.

3. Информация о доходности пенсионных активов может предоставляться только с указанием периода, в течение которого получен соответствующий инвестиционный доход.

Статья 62. Ограниченные меры воздействия и санкции, применяемые уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций

1. В случаях обнаружения уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций нарушений законодательства Республики Казахстан, выявления неправомерных действий или бездействия должностных лиц и работников единого накопительного пенсионного фонда, добровольного накопительного пенсионного фонда, а также невыполнения иных требований, предусмотренных настоящим Кодексом, уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций вправе применить к единому накопительному пенсионному фонду, добровольным накопительным пенсионным фондам одну из следующих ограниченных мер воздействия:

1) дать обязательное для исполнения письменное предписание;

2) вынести письменное предупреждение;

3) составить письменное соглашение.

2. Порядок и условия применения к единому накопительному пенсионному фонду, добровольным накопительным пенсионным фондам ограниченных мер воздействия определяются нормативными правовыми актами уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

3. Уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций вправе приостановить действие лицензии на управление инвестиционным портфелем с правом привлечения добровольных пенсионных взносов на срок до шести месяцев по любому из следующих оснований:

1) недостоверность информации, на основании которой была выдана лицензия;

2) задержка начала деятельности добровольного накопительного пенсионного фонда более года с момента выдачи лицензии;

3) систематическое (три и более случая в течение двенадцати последовательных календарных месяцев) невыполнение или ненадлежащее выполнение добровольным накопительным пенсионным фондом обязательств по договорам о пенсионном обеспечении за счет добровольных пенсионных взносов;

4) систематическое (три и более случая в течение двенадцати последовательных календарных месяцев) нарушение установленных уполномоченным органом нормативов и других обязательных к исполнению добровольным накопительным пенсионным фондом норм и лимитов;

5) систематическое (три и более случая в течение двенадцати последовательных календарных месяцев) нарушение нормативных правовых актов Республики Казахстан, положений, предусмотренных пенсионными правилами и (или) инвестиционной декларацией добровольного накопительного пенсионного фонда;

6) невыполнение требования ограниченных мер воздействия, примененных уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

7) отказ от подписания письменного соглашения с уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

8) неустранение добровольным накопительным пенсионным фондом нарушений, указанных в отчете аудиторской организации о проведенном аудите, в течение трех месяцев со дня получения добровольным накопительным пенсионным фондом аудиторского отчета;

9) непредставление или представление заведомо недостоверных отчетности и сведений;

10) систематическое (три и более случая в течение двенадцати последовательных календарных месяцев) нарушение добровольным накопительным пенсионным фондом требований, предусмотренных законодательством Республики Казахстан о противодействии легализации (отмыванию) доходов, полученных незаконным путем, и финансированию терроризма.

4. Приостановление действия лицензии влечет запрет на привлечение новых вкладчиков.

Статья 63. Требования, предъявляемые к руководящим работникам единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов

1. Единый накопительный пенсионный фонд, добровольные накопительные пенсионные фонды в обязательном порядке создают службу внутреннего аудита и формируют следующие коллегиальные органы:

1) совет директоров – орган управления;

2) правление – исполнительный орган.

Руководящими работниками единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов признаются руководитель и члены органа управления, руководитель и члены исполнительного органа, главный бухгалтер, за исключением первого руководителя и главного бухгалтера обособленного подразделения единого накопительного пенсионного фонда или добровольных накопительных пенсионных фондов, иные руководители единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов, осуществляющие координацию и (или) контроль за деятельностью одного или нескольких структурных подразделений единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов и обладающие правом подписи документов, представляемых в уполномоченный орган, предусмотренных нормативными правовыми актами уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

2. Для целей настоящей статьи под кандидатом на должность руководящего работника понимается физическое лицо, имеющее намерение занимать должность руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, или лицо, избранное на должность руководителя или члена органа управления, являющееся независимым директором.

3. Не может занимать (не может быть назначено или избрано на) должность руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда лицо:

1) не имеющее высшего образования;

2) не имеющее установленного настоящей статьей трудового стажа:

в международных финансовых организациях, перечень которых устанавливается уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

и (или) в сфере регулирования, контроля и надзора финансового рынка и финансовых организаций;

и (или) в сфере предоставления финансовых услуг;

и (или) по проведению аудита финансовых организаций;

и (или) в государственных органах, осуществляющих регулирование и контроль в области экономики и финансов;

и (или) в сфере регулирования услуг по проведению аудита финансовых организаций;

и (или) в сфере разработки программного обеспечения, используемого для автоматизации деятельности финансовых организаций;

и (или) в иностранных юридических лицах, осуществляющих деятельность в сферах, перечисленных в настоящем подпункте;

3) не имеющее безупречной деловой репутации;

4) у которого было отозвано согласие на назначение (избрание) на должность руководящего работника и (или) которое было отстранено от выполнения служебных обязанностей в данной и (или) в иной финансовой организации, банковском, страховом холдинге, филиале банка – нерезидента Республики Казахстан, филиале страховой (перестраховочной) организации – нерезидента Республики Казахстан, филиале страхового брокера – нерезидента Республики Казахстан.

Указанное требование применяется в течение последних двенадцати последовательных месяцев после принятия уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций решения об отзыве согласия на назначение (избрание) на должность руководящего работника;

4-1) в отношении которого за совершение коррупционного преступления имеется вступивший в силу обвинительный приговор суда или который освобожден от уголовной ответственности за совершение коррупционного преступления на основании пунктов 3), 4), 9), 10) и 12) части первой статьи 35 или статьи 36 Уголовно-процессуального кодекса Республики Казахстан;

5) подвергнутое административному взысканию за совершение коррупционного правонарушения в течение трех лет до даты подачи ходатайства о его согласовании на руководящую должность.

Единый накопительный пенсионный фонд или добровольный накопительный пенсионный фонд при назначении (избрании) руководящих работников самостоятельно проверяет их на соответствие требованиям настоящей статьи, том числе с учетом информации, размещаемой на интернет-ресурсе уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Оценка деловой репутации на предмет наличия либо отсутствия безупречной деловой репутации в отношении руководящих работников и кандидатов на должности руководящих работников осуществляется уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций, в том числе с использованием мотивированного суждения.

4. Для соответствия требованию, предусмотренному подпунктом 2) части первой пункта 3 настоящей статьи, необходимо наличие трудового стажа для кандидатов на должности:

1) руководителя исполнительного органа единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда не менее пяти лет, в том числе не менее трех лет на руководящей должности;

2) руководителя органа управления единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда не менее пяти лет, в том числе не менее двух лет на руководящей должности;

3) члена исполнительного органа единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда не менее трех лет, в том числе не менее двух лет на руководящей должности;

4) члена органа управления единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда не менее двух лет, в том числе не менее одного года на руководящей должности;

5) главного бухгалтера единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда не менее трех лет;

6) иных руководителей единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда не менее одного года.

Для кандидатов на должности членов исполнительного органа единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, курирующих исключительно вопросы безопасности, административно-хозяйственные вопросы, вопросы информационных технологий, наличие трудового стажа, предусмотренного подпунктом 2) части первой пункта 3 настоящей статьи, не требуется.

В трудовой стаж, определенный настоящим пунктом, не включается работа в подразделениях финансовой организации, связанная с обеспечением ее безопасности, осуществлением административно-хозяйственной деятельности, развитием информационных технологий (за исключением руководителя подразделения развития информационных технологий и (или) информационной безопасности), работа в обществе взаимного страхования и организации, осуществляющей микрофинансовую деятельность.

Для члена Правительства Республики Казахстан, заместителя руководителя центрального исполнительного органа Республики Казахстан, являющегося кандидатом на должность руководителя органа управления единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, более пятидесяти процентов размещенных акций которого прямо или косвенно принадлежат государству и (или) национальному управляющему холдингу, стаж, предусмотренный настоящей статьей, не требуется.

5. Для целей подпунктов 1), 2), 3), 4) части первой пункта 4 настоящей статьи под руководящей должностью понимаются должности руководителя и членов органа управления, руководителя и членов исполнительного органа, руководителя, заместителя руководителя самостоятельного структурного подразделения, а также обособленного подразделения организаций, осуществляющих деятельность в сферах, указанных в подпункте 2) части первой пункта 3 настоящей статьи.

6. Документы для получения согласия на назначение (избрание) руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда могут быть представлены кандидатом на должность руководящего работника либо единым накопительным пенсионным фондом или добровольным накопительным пенсионным фондом.

Согласие уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на назначение (избрание) руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда может быть выдано на одну либо несколько должностей при условии соответствия кандидата на должность руководящего работника требованиям, предъявляемым к данным должностям.

Согласие уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на назначение (избрание) руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда дает право занимать должность руководящего работника без повторного согласования и прекращает свое действие в следующих случаях:

1) неназначение (неизбрание) согласованного кандидата на должность руководящего работника в едином накопительном пенсионном фонде или добровольном накопительном пенсионном фонде в течение двенадцати месяцев с даты получения согласия либо увольнения с должности (прекращения полномочий) руководящего работника;

2) отзыв уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций согласия на назначение (избрание) на должность руководящего единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда.

7. Кандидат на должность руководящего работника не вправе осуществлять соответствующие функции без согласования с уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Запрет, установленный частью первой настоящего пункта, не распространяется на лицо, избранное на должность руководителя или члена органа управления, являющееся независимым директором, которое вправе осуществлять соответствующие функции без согласования с уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций не более шестидесяти календарных дней со дня его избрания.

Уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций рассматривает документы, представленные для выдачи согласия на назначение (избрание) руководящих работников единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, в течение тридцати рабочих дней с даты представления полного пакета документов в соответствии с требованиями нормативного правового акта уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Запрещается исполнение обязанностей (замещение временно отсутствующего) руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда лицом, не имеющим согласия уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на назначение (избрание) на должность руководящего работника, за исключением случаев возложения исполнения обязанностей руководителя органа управления на члена органа управления или руководителя исполнительного органа на члена исполнительного органа на срок не более шестидесяти календарных дней.

8. Кандидат на должность руководителя или члена органа управления единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, являющийся независимым директором, может быть согласован как до избрания его на указанную должность, так и после.

При согласовании руководителя или члена органа управления единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, являющегося независимым директором, после его избрания документы на согласование должны быть представлены в уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций в срок, установленный частью второй пункта 7 настоящей статьи.

По истечении срока, указанного в настоящем пункте, и в случае непредставления полного пакета документов на согласование в уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций либо отказа уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций в согласовании единый накопительный пенсионный фонд или добровольный накопительный пенсионный фонд обязан принять меры по прекращению полномочий данного руководящего работника.

9. При использовании уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций мотивированного суждения в отношении кандидата на должность руководящего работника в соответствии со статьей 13-5 Закона Республики Казахстан "О государственном регулировании, контроле и надзоре финансового рынка и финансовых организаций" уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций направляет лицу, представившему документы на согласование кандидата на должность руководящего работника, уведомление о формировании в отношении кандидата на должность руководящего работника мотивированного суждения.

Уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций приостанавливает срок рассмотрения документов, представленных для получения согласия на назначение (избрание) кандидатов на должности руководящих работников единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, при формировании уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций мотивированного суждения в отношении данных кандидатов на должности руководящих работников. Данный срок приостанавливается с даты направления проекта мотивированного суждения лицу, представившему документы на согласование кандидата на должность руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, до даты принятия решения уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций с использованием мотивированного суждения.

10. Порядок выдачи согласия уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций на назначение (избрание) руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, включая критерии отсутствия безупречной деловой репутации, документы, необходимые для получения согласия, устанавливаются нормативными правовыми актами уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

11. Уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций отказывает в выдаче согласия на назначение (избрание) руководящих работников единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда по следующим основаниям:

1) несоответствие кандидатов на должности руководящих работников требованиям, установленным настоящей статьей, подпунктом 20) статьи 1, пунктом 4 статьи 54 и пунктом 2 статьи 59 Закона Республики Казахстан "Об акционерных обществах" и статьей 9 Закона Республики Казахстан "О бухгалтерском учете и финансовой отчетности" или нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

2) отрицательный результат тестирования.

Отрицательным результатом тестирования являются:

результат тестирования кандидата на должность руководящего работника составляет менее семидесяти процентов правильных ответов;

нарушение кандидатом на должность руководящего работника порядка тестирования, определенного уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

неявка на тестирование в назначенное время в течение срока согласования кандидата на должность руководящего работника уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

3) неустранение замечаний уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций или представление доработанных с учетом замечаний уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций документов по истечении срока, установленного нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

4) нарушение установленного законодательством Республики Казахстан порядка избрания (назначения) кандидата на должность руководителя или члена органа управления, являющегося независимым директором;

5) представление документов по истечении установленного частью второй пункта 8 настоящей статьи срока, в течение которого кандидат на должность руководителя или члена органа управления, являющийся независимым директором, занимает свою должность без согласования с уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

6) наличие у уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций сведений (фактов) о совершении кандидатом на должность руководящего работника действий, признанных как совершенных в целях манипулирования на рынке ценных бумаг и (или) повлекших причинение ущерба третьему лицу (третьим лицам).

Данное требование применяется в течение одного года со дня наступления наиболее раннего из перечисленных событий:

признания уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций действий кандидата на должность руководящего работника как совершенных в целях манипулирования на рынке ценных бумаг;

получения уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций фактов, подтверждающих причинение в результате совершения таких действий ущерба третьему лицу (третьим лицам);

7) наличие у уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций сведений о том, что кандидат на должность руководящего работника являлся работником финансовой организации, в отношении которой уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций были применены меры надзорного реагирования и (или) на которую наложено административное взыскание за административное правонарушение, предусмотренное статьей 259 Кодекса Республики Казахстан об административных правонарушениях, за совершение действий, признанных как совершенных в целях манипулирования на рынке ценных бумаг, и (или) работником финансовой организации, действия которого повлекли причинение ущерба финансовой организации и (или) третьему лицу (третьим лицам), участвующим в сделке.

Данное требование применяется в течение одного года со дня наступления наиболее раннего из перечисленных событий:

признания уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций действий финансовой организации как совершенных в целях манипулирования на рынке ценных бумаг;

получения уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций фактов, подтверждающих причинение в результате действий кандидата на должность руководящего работника ущерба финансовой организации и (или) третьему лицу (третьим лицам).

Для целей настоящего подпункта под работником финансовой организации понимается руководящий работник либо лицо, исполнявшее его обязанности, и (или) трейдер фондовой биржи, в компетенцию которого входило принятие решений по вопросам, повлекших за собой вышеуказанные нарушения.

К сведениям, указанным в подпунктах 6) и 7) части первой настоящего пункта, в том числе относятся сведения, полученные уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций от органа финансового надзора государства, резидентом которого является финансовая организация – нерезидент Республики Казахстан.

12. Единый накопительный пенсионный фонд или добровольный накопительный пенсионный фонд обязан уведомить уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций в течение пяти рабочих дней с даты принятия решения соответствующего органа единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда обо всех изменениях, произошедших в составе руководящих работников, включая их назначение (избрание), перевод на другую должность, расторжение трудового договора и (или) прекращение полномочий, о привлечении руководящего работника к административной ответственности за совершение коррупционного правонарушения, а также об изменениях в фамилии, имени, отчестве (если оно указано в документе, удостоверяющем личность) руководящего работника с приложением копий подтверждающих документов.

В случае привлечения руководящего работника к уголовной ответственности единый накопительный пенсионный фонд или добровольный накопительный пенсионный фонд уведомляет уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций в течение пяти рабочих дней со дня, когда данная информация стала известна единому накопительному пенсионному фонду или добровольному накопительному пенсионному фонду.

13. Уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций отзывает выданное согласие на назначение (избрание) на должность руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда по следующим основаниям:

1) выявление недостоверных сведений, на основании которых было выдано согласие;

2) систематическое (три и более раза в течение двенадцати последовательных календарных месяцев) нарушение единым накопительным пенсионным фондом, добровольным накопительным пенсионным фондом требований, предусмотренных законодательством Республики Казахстан о противодействии легализации (отмыванию) доходов, полученных преступным путем, и финансированию терроризма;

3) отстранение уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций от выполнения служебных обязанностей лиц, указанных в настоящей статье, на основании достаточных данных для признания действий (бездействия) указанного руководящего работника (работников) единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда не соответствующими требованиям законодательства Республики Казахстан;

4) отстранение уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций от выполнения служебных обязанностей лиц, указанных в настоящей статье, на основании достаточных данных для признания действий указанного руководящего работника (работников) единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда не соответствующими требованиям законодательства Республики Казахстан в случае их отстранения единым накопительным пенсионным фондом, добровольным накопительным пенсионным фондом от выполнения служебных обязанностей или увольнения до отстранения от выполнения служебных обязанностей данных лиц уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

5) наличие неснятой или непогашенной судимости;

6) несоответствие руководящих работников требованиям, установленным настоящей статьей, подпунктом 20) статьи 1, пунктом 4 статьи 54, пунктом 2 статьи 59 Закона Республики Казахстан "Об акционерных обществах" и статьей 9 Закона Республики Казахстан "О бухгалтерском учете и финансовой отчетности" или нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Отзыв уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций согласия на назначение (избрание) руководящего работника единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда является основанием для отзыва ранее выданного (выданных) согласия (согласий) данному руководящему работнику в иных финансовых организациях, банковских, страховых холдингах, филиалах страховых (перестраховочных) организаций – нерезидентов Республики Казахстан, филиалах страховых брокеров – нерезидентов Республики Казахстан, филиалах банков – нерезидентов Республики Казахстан.

Единый накопительный пенсионный фонд или добровольный накопительный пенсионный фонд обязан расторгнуть трудовой договор с руководящим работником либо в случае отсутствия трудового договора принять меры по прекращению полномочий руководящего работника в случаях:

1) отзыва уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций согласия на назначение (избрание) на должность руководящего работника;

2) нарушения установленного законодательством Республики Казахстан порядка избрания (назначения) кандидата на должность руководящего работника.

Сноска. Статья 63 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Глава 8. СОЦИАЛЬНЫЕ РАБОТНИКИ

Статья 64. Статус и особенности работы социальных работников

1. Лицо обладает статусом социального работника при осуществлении профессиональной деятельности в сфере оказания специальных социальных услуг.

2. Социальный работник по оценке и определению потребности в специальных социальных услугах готовит заключение о предоставлении специальных социальных услуг с учетом индивидуальных особенностей лиц, нуждающихся в специальных социальных услугах, и обеспечивает конфиденциальность сведений о состоянии здоровья лица, диагнозе заболевания, степени ограничения жизнедеятельности и персональных данных получателей специальных социальных услуг.

3. Социальный работник, предоставляющий специальные социальные услуги, придерживается заключения социального работника по оценке и определению потребности в специальных социальных услугах и оказывает услуги в соответствии со стандартами оказания специальных социальных услуг.

4. Социальный работник с информированного согласия получателя специальных социальных услуг или его законного представителя вправе представлять сведения о получателе специальных социальных услуг для проведения реабилитационных мероприятий.

5. Нормативная нагрузка на социального работника устанавливается уполномоченными государственными органами, а также с учетом индивидуальных потребностей получателей специальных социальных услуг в соответствии со стандартами оказания специальных социальных услуг в области социальной защиты населения, образования и здравоохранения.

6. Система оплаты труда, должностные оклады, доплаты, надбавки и другие выплаты стимулирующего характера социальному работнику, осуществляющему профессиональную деятельность в государственных организациях, определяются в порядке, установленном законодательством Республики Казахстан в соответствии с перечнем должностей.

Социальным работникам, содержащимся за счет государственного бюджета, основной оплачиваемый ежегодный трудовой отпуск и пособие на оздоровление предоставляются согласно трудовому законодательству Республики Казахстан.

Оплата труда социальному работнику, осуществляющему профессиональную деятельность в частных организациях, определяется их учредителями или уполномоченным на то лицом в соответствии с законодательством Республики Казахстан.

7. Социальный работник для осуществления профессиональной деятельности должен соответствовать квалификационным требованиям, определяемым профессиональными стандартами, утвержденными соответствующими уполномоченными органами по согласованию с уполномоченным государственным органом.

8. Социальные работники для осуществления профессиональной деятельности проходят аттестацию, по результатам которой присваиваются (подтверждаются) квалификационные категории в порядке, определяемом уполномоченным государственным органом.

9. Программа аттестации социальных работников разрабатывается уполномоченными органами в соответствии с профессиональным стандартом.

Статья 65. Права и обязанности социальных работников при осуществлении профессиональной деятельности

1. Социальные работники при осуществлении профессиональной деятельности имеют право на:

1) свободный выбор способов и форм организации деятельности в сфере предоставления специальных социальных услуг при условии соблюдения стандартов оказания специальных социальных услуг;

2) защиту от незаконного вмешательства и воспрепятствования со стороны должностных и других лиц;

3) уважительное отношение к профессии и надлежащее поведение со стороны получателей специальных социальных услуг и их родителей или иных законных представителей;

4) организационное и материально-техническое обеспечение и создание необходимых условий для осуществления профессиональной деятельности;

5) осуществление научной, исследовательской, творческой деятельности, разработку и внесение предложений о внедрении новых методик и технологий в практику социальной работы;

6) участие в обсуждении вопросов, направленных на совершенствование качества социальных услуг, в том числе относящихся к профессиональной деятельности социального работника;

7) повышение квалификации не реже одного раза в пять лет;

8) непрерывное профессиональное развитие;

9) досрочное присвоение квалификационной категории;

10) поощрение за успехи в профессиональной деятельности;

11) прохождение стажировки по международным стипендиям и грантам для поддержания и повышения профессиональных навыков в порядке и на условиях, определенных законодательством Республики Казахстан;

12) иные права, предусмотренные законодательством Республики Казахстан.

2. Социальный работник, осуществляющий оценку и определение потребности в специальных социальных услугах, кроме прав, установленных пунктом 1 настоящей статьи, вправе:

1) запрашивать и получать необходимую информацию от государственных и местных исполнительных органов, в том числе посредством информационных систем;

2) привлекать необходимых специалистов для проведения оценки и определения потребности в специальных социальных услугах;

3) привлекать для консультации необходимых специалистов другого профиля или более высокой квалификации.

3. Социальные работники не вправе:

1) рекомендовать получателям специальных социальных услуг определенные объекты розничной реализации лекарственных средств и медицинских изделий, организации, предоставляющие специальные социальные услуги, или реабилитационные мероприятия в целях личной заинтересованности в получении вознаграждения за свои услуги;

2) продвигать лекарственные средства и медицинские изделия, виды специальных социальных услуг и реабилитационных мероприятий с участием поставщиков, за исключением проведения научно-практических конференций и специализированных семинаров.

4. Социальные работники обязаны:

1) проводить профилактику наступления нуждаемости в специальных социальных услугах в соответствии со своей квалификацией, служебными и должностными обязанностями;

2) оказывать специальные социальные услуги в соответствии со своей квалификацией, должностными обязанностями;

3) обеспечить качество предоставляемых специальных социальных услуг;

4) не разглашать профессиональную тайну;

5) не допускать дискриминацию в отношении получателя специальных социальных услуг;

6) незамедлительно сообщать правоохранительным органам о фактах совершения получателем специальных социальных услуг или в отношении них действий (бездействия), содержащих признаки уголовного либо административного правонарушения, в организациях социальной защиты населения, а также о фактах нарушения законодательства Республики Казахстан, ставших им известными в связи с профессиональной деятельностью;

7) консультировать родителей или иных законных представителей получателей специальных социальных услуг по вопросам предоставления специальных социальных услуг;

8) не реже одного раза в три года проходить аттестацию;

9) составлять индивидуальный план по оказанию специальных социальных услуг;

10) соблюдать нормы профессиональной этики поведения социального работника;

11) проходить обязательные периодические медицинские осмотры в порядке, установленном законодательством Республики Казахстан;

12) уважать честь и достоинство получателей специальных социальных услуг и их родителей или иных законных представителей;

13) исполнять иные обязанности, предусмотренные настоящим Кодексом и законодательством Республики Казахстан.

Статья 66. Профессиональная тайна социального работника

1. Сведения об индивидуальных особенностях, состоянии здоровья, диагнозе заболевания, степени ограничения жизнедеятельности, а также персональные данные получателей специальных социальных услуг составляют профессиональную тайну социального работника.

2. С информированного согласия получателя специальных социальных услуг или его законного представителя допускается передача третьим лицам сведений, составляющих профессиональную тайну социального работника, для проведения реабилитационных мероприятий.

3. Представление сведений, составляющих профессиональную тайну социального работника, без согласия получателя специальных социальных услуг допускается в следующих случаях:

1) субъектам, осуществляющим медицинскую деятельность, в целях обследования и лечения лица, не способного к самостоятельному волеизъявлению, в случае отсутствия законного представителя;

2) по запросу органов досудебного расследования, прокурора, адвоката и (или) суда в связи с проведением расследования или судебного разбирательства;

3) при оказании специальных социальных услуг несовершеннолетнему или недееспособному лицу для информирования его законного представителя;

4) при проведении проверок соблюдения законности органами прокуратуры в порядке, установленном Конституционным законом Республики Казахстан "О прокуратуре".

4. Не является разглашением профессиональной тайны социального работника:

1) передача на хранение резервной копии электронного информационного ресурса на единую платформу резервного хранения электронных информационных ресурсов в соответствии с порядком и сроками, определяемыми уполномоченным органом в сфере обеспечения информационной безопасности, за исключением случаев, когда такие электронные информационные ресурсы содержат информацию, связанную с разведывательной, контрразведывательной деятельностью и охранными мероприятиями по обеспечению безопасности охраняемых лиц и объектов, передача которой осуществляется в соответствии с законодательством Республики Казахстан о государственных секретах;

2) обмен информацией с использованием информационно-коммуникационных технологий в целях оказания специальных социальных услуг и осуществления деятельности правоохранительных и специальных государственных органов.

Статья 67. Профессиональная этика поведения социального работника

1. Профессиональная этика поведения социального работника основывается на принципах законности, добросовестности, ответственности, уважения чести и достоинства личности.

2. Нарушение профессиональной этики поведения социального работника влечет дисциплинарную ответственность социального работника в соответствии с Трудовым кодексом Республики Казахстан.

3. Нарушение профессиональной этики поведения социального работника рассматривается Советом по профессиональной этике поведения социальных работников в порядке, определяемом организацией, предоставляющей специальные социальные услуги.

Статья 68. Ограничения, связанные с выполнением профессиональной деятельности социального работника

К профессиональной деятельности социальных работников не допускаются лица:

1) лишенные права осуществлять профессиональную деятельность социального работника в соответствии со вступившим в законную силу приговором суда;

2) признанные решением суда недееспособными или ограниченно дееспособными;

3) имеющие медицинские противопоказания, а также с психическими, поведенческими расстройствами (заболеваниями), в том числе связанными с употреблением психоактивных веществ, состоящие на учете в организациях, оказывающих медицинскую помощь в области психического здоровья;

4) на основании иных ограничений, предусмотренных Трудовым кодексом Республики Казахстан.

Статья 69. Обеспечение профессиональной деятельности социальных работников

При осуществлении социальными работниками профессиональной деятельности не допускается:

1) привлечение их к видам работ, не связанным с профессиональными обязанностями, за исключением случаев, предусмотренных законами Республики Казахстан;

2) истребование у них отчетности либо информации, не предусмотренной законодательством Республики Казахстан в области социальной защиты;

3) проведение проверок, не предусмотренных законами Республики Казахстан.

Статья 70. Социальные гарантии социальным работникам

1. Социальным работникам гарантируются:

1) жилище, в том числе служебное и (или) общежитие, в соответствии с законодательством Республики Казахстан;

2) земельные участки под индивидуальное жилищное строительство в порядке, предусмотренном законодательством Республики Казахстан. Социальным работникам, осуществляющим профессиональную деятельность в сельских населенных пунктах, предоставление земельных участков под индивидуальное жилищное строительство осуществляется в приоритетном порядке, предусмотренном законодательством Республики Казахстан;

3) оплачиваемый ежегодный трудовой отпуск в соответствии с Трудовым кодексом Республики Казахстан;

4) пособие на оздоровление в размере не менее одного должностного оклада один раз в календарном году при предоставлении им очередного трудового отпуска;

5) возмещение вреда, причиненного жизни и здоровью при исполнении трудовых (служебных) обязанностей, в соответствии с законодательством Республики Казахстан;

6) возмещение работодателем транспортных расходов, связанных с проездом для социальных работников, оказывающих специальные социальные услуги на дому.

2. Социальному работнику, осуществляющему профессиональную деятельность в сельском населенном пункте:

1) по решению местных представительных органов устанавливаются повышенные не менее чем на двадцать пять процентов оклады и тарифные ставки по сравнению со ставками социальных работников, осуществляющих профессиональную деятельность в городских условиях;

2) оказывается социальная помощь по оплате коммунальных услуг и приобретению топлива за счет бюджетных средств в порядке и размерах, утвержденных местными представительными органами.

3. Социальному работнику, прибывшему для осуществления профессиональной деятельности и проживания в сельские населенные пункты, по решению местных представительных органов предоставляются подъемное пособие и социальная помощь для приобретения или строительства жилья.

4. Местные исполнительные органы вправе устанавливать компенсационные выплаты социальному работнику за наем (аренду) жилища и коммунальные услуги, полные или частичные выплаты для приобретения путевок на санаторно-курортное лечение и отдых, а также иные льготы, направленные на социальную помощь социального работника.

5. За добросовестный труд и образцовое исполнение своих профессиональных обязанностей к социальному работнику применяются поощрения, предусмотренные законодательством Республики Казахстан, а также правилами внутреннего распорядка организации, предоставляющей специальные социальные услуги.

6. Местные исполнительные органы вправе устанавливать дополнительные меры поощрения социальных работников посредством учреждения местных знаков отличия и почетных званий с выплатой единовременного вознаграждения или без таковой и иных форм стимулирования, в том числе к праздничным датам, установленным в Республике Казахстан.

Описание, порядок присвоения местных знаков отличия и почетных званий, в том числе размеры выплат единовременного вознаграждения, определяются местным исполнительным органом.

ОСОБЕННАЯ ЧАСТЬ

РАЗДЕЛ 3. НАПРАВЛЕНИЯ СОЦИАЛЬНОЙ ЗАЩИТЫ НАСЕЛЕНИЯ И ПОРЯДОК ИХ РЕАЛИЗАЦИИ

Глава 9. СОЦИАЛЬНАЯ ЗАЩИТА ЛИЦ (СЕМЕЙ), ИМЕЮЩИХ ДЕТЕЙ

Параграф 1. Общие положения

Статья 71. Право на социальную защиту лиц (семей), имеющих детей

1. Лица (семьи), имеющие детей, имеют право на социальную защиту в виде:

1) социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей);

2) единовременного государственного пособия в связи с рождением ребенка (далее – пособие на рождение);

3) ежемесячного государственного пособия по уходу за ребенком по достижении им возраста полутора лет (далее – пособие по уходу);

4) социальной выплаты по случаю потери дохода в связи с уходом за ребенком по достижении им возраста полутора лет (далее – социальная выплата по уходу);

5) субсидирования дополнительно установленных обязательных пенсионных взносов в пользу получателей социальной выплаты по случаю потери дохода в связи с уходом за ребенком по достижении им возраста полутора лет за счет бюджетных средств (далее – бюджетные субсидии);

6) ежемесячного государственного пособия многодетным семьям, имеющим четырех и более совместно проживающих несовершеннолетних детей, в том числе детей, обучающихся по очной форме обучения по общеобразовательным или профессиональным программам в организациях общего среднего, технического и профессионального, послесреднего, высшего и (или) послевузовского образования, после достижения ими восемнадцатилетнего возраста до времени окончания организаций образования (но не более чем до достижения двадцатитрехлетнего возраста) (далее – пособие многодетной семье);

7) ежемесячного государственного пособия многодетным матерям, награжденным подвесками "Алтын алқа", "Күміс алқа" или получившим ранее звание "Мать-героиня", награжденным орденами "Материнская слава" I и II степени (далее – пособие награжденной матери).

2. Права, предусмотренные настоящей статьей, реализуются в порядке и на условиях, предусмотренных настоящим Кодексом.

3. Работодатель оплачивает отпуск по беременности и родам, отпуск работникам, усыновившим (удочерившим) новорожденного ребенка (детей), с сохранением средней заработной платы, если это предусмотрено условиями трудового и (или) коллективного договоров, актом работодателя, за вычетом суммы социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) в соответствии с Трудовым кодексом Республики Казахстан.

4. По решению местных исполнительных органов семьям, имеющим детей, могут предоставляться дополнительные меры социальной помощи.

Статья 72. Порядок назначения и осуществления социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), выплаты пособия на рождение, социальной выплаты по уходу, выплаты пособия по уходу, пособия многодетным семьям, пособия награжденной матери

1. Основанием для назначения социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), пособия на рождение, социальной выплаты по уходу, пособия по уходу, пособия многодетным семьям, пособия награжденной матери (далее – социальные выплаты и пособия семьям, имеющим детей) является заявление лица, имеющего право на социальные выплаты и пособия семьям, имеющим детей, или его законного представителя.

Представление заявления о назначении социальных выплат и пособий семьям, имеющим детей, не требуется при их назначении через проактивную услугу в соответствии с Законом Республики Казахстан "О государственных услугах".

2. Уполномоченный государственный орган определяет порядок:

назначения и осуществления выплаты государственного пособия на рождение, пособия по уходу, пособия многодетным семьям, пособия награжденной матери;

исчисления (определения) размеров, назначения, осуществления, приостановления, перерасчета, возобновления, прекращения и пересмотра решения о назначении (отказе в назначении) социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), социальной выплаты по случаю потери дохода в связи с уходом за ребенком по достижении им возраста полутора лет;

субсидирования обязательных пенсионных взносов получателям социальных выплат по случаю потери дохода в связи с уходом за ребенком по достижении им возраста полутора лет.

Статья 73. Отказ в приеме заявления и назначении социальных выплат и пособий семьям, имеющим детей

1. Основаниями для отказа в приеме заявления на назначение социальных выплат и пособий семьям, имеющим детей, являются:

1) получение из информационной системы уполномоченного государственного органа сведений, подтверждающих факты назначения, осуществления социальных выплат и выплаты пособий семьям, имеющим детей, подачи заявления или согласия через проактивную услугу на их назначение;

2) представление заявителем неполного пакета документов в соответствии с законодательством Республики Казахстан и (или) документов с истекшим сроком действия, и (или) документов, срок действия которых истекает на день принятия решения о назначении или отказе в назначении социальных выплат и пособий семьям, имеющим детей;

3) несоответствие сведений по документу, удостоверяющему личность (кроме его замены согласно законодательству Республики Казахстан, подтверждающейся сведениями из государственных информационных систем), с документами, необходимыми для их назначения;

4) отсутствие права на назначение социальных выплат и пособий семей, имеющих детей;

5) отсутствие согласия заявителя на доступ к персональным данным ограниченного доступа, которые требуются для назначения социальных выплат и пособий семьям, имеющим детей.

2. Основаниями для отказа в назначении социальных выплат и пособий семьям, имеющим детей, являются:

1) установление недостоверности документов и (или) сведений, в том числе получаемых из государственных информационных систем, необходимых для назначения социальных выплат и пособий семьям, имеющим детей;

2) несоответствие документов и (или) сведений, необходимых для назначения социальных выплат и пособий семьям, имеющим детей, требованиям, установленным законодательством Республики Казахстан;

3) непредставление запрашиваемого Фондом при проверке документа и (или) сведений, необходимых для назначения социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), социальной выплаты по уходу.

Статья 74. Права и обязанности получателя социальных выплат и пособий семьям, имеющим детей

1. Получатель социальных выплат и пособий семьям, имеющим детей, имеет право:

1) запрашивать и получать бесплатно информацию от Государственной корпорации и Фонда о порядке назначения и получения социальных выплат и пособий семьям, имеющим детей;

2) обжаловать решения, действия (бездействие) государственных органов, Государственной корпорации и Фонда в порядке, установленном законами Республики Казахстан.

2. Получатель социальных выплат и пособий семьям, имеющим детей, обязан:

1) представлять полные и достоверные сведения для назначения социальных выплат и пособий семьям, имеющим детей, в соответствии с законодательством Республики Казахстан;

2) в период получения социальных выплат и пособий семьям, имеющим детей, информировать Государственную корпорацию об обстоятельствах, которые могут служить основанием для изменения размера пособия на рождение, пособия по уходу, пособия многодетным семьям, пособия награжденной матери, социальной выплаты по уходу, в течение десяти рабочих дней со дня возникновения таких изменений.

В случае, когда получатель своевременно не известил об обстоятельствах, влияющих на размеры пособия на рождение, пособия по уходу, пособия многодетным семьям, пособия награжденной матери, социальной выплаты по уходу, их размеры пересматриваются с момента наступления указанных обстоятельств, но не ранее момента их назначения;

3) производить возврат излишне зачисленных (выплаченных) сумм социальных выплат и пособий семьям, имеющим детей, в добровольном порядке, а в случае отказа – в судебном порядке на основании решения суда, вступившего в законную силу.

Статья 75. Изменение получателя

В случаях смерти (признания судом безвестно отсутствующим или объявления умершим), лишения или ограничения родительских прав, отбывания наказания в местах лишения свободы, отмены решения суда о признании безвестно отсутствующим получателя социальной выплаты по уходу, пособия по уходу, пособия многодетной семье выплата производится законному представителю ребенка (детей) либо лицу, назначенному опекуном (попечителем), при сохранении оснований для их получения, за исключением случаев определения ребенка (детей) на полное государственное обеспечение, на основании документов, предусмотренных законодательством Республики Казахстан.

Сноска. Статья 75 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Статья 76. Удержания из социальных выплат и пособий семьям, имеющим детей

1. Из социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), социальной выплаты по уходу удерживаются обязательные пенсионные взносы в размере 10 процентов и направляются в единый накопительный пенсионный фонд в соответствии настоящим Кодексом.

2. Удержания из социальных выплат и пособий семьям, имеющим детей, в порядке исполнительного производства не производятся.

3. Излишне зачисленные (выплаченные) суммы социальной выплаты по уходу при их дальнейшем получении удерживаются из сумм, причитающихся к выплате, на основании заявления получателя.

Параграф 2. Социальные выплаты по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей)

Статья 77. Право на социальные выплаты по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей)

1. Социальные выплаты по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) назначаются участнику системы обязательного социального страхования со дня возникновения права на социальную выплату.

2. Право на социальные выплаты возникает:

по случаю потери дохода в связи с беременностью и родами – с даты отпуска по беременности и родам, указанной в листе о временной нетрудоспособности;

по случаю потери дохода в связи с усыновлением (удочерением) новорожденного ребенка (детей) – с даты отпуска работникам, усыновившим (удочерившим) новорожденного ребенка (детей), указанной в листе о временной нетрудоспособности.

3. Социальные выплаты по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) назначаются на весь период, указанный в листе о временной нетрудоспособности, выданном в порядке, определенном уполномоченным органом в области здравоохранения.

Жителям города Байконыра, являющимся участниками системы обязательного социального страхования, социальные выплаты по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) назначаются на основании листа о временной нетрудоспособности, выданного в порядке, предусмотренном частью первой настоящего пункта, или выданного федеральными организациями здравоохранения Российской Федерации и их подразделениями, расположенными на территории города Байконыра, на период отпуска в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) в соответствии с Трудовым кодексом Республики Казахстан.

4. Сроки обращения за назначением социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), а также за перерасчетом социальной выплаты по случаю потери дохода в связи с беременностью и родами при осложненных родах, рождении двух и более детей не могут превышать двенадцать месяцев со дня возникновения права на социальные выплаты.

Перерасчет социальной выплаты по случаю потери дохода в связи с беременностью и родами осуществляется в порядке, определяемом уполномоченным государственным органом.

5. В случае поступления социальных отчислений в Фонд за период, который был принят для исчисления социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), после даты обращения за их назначением перерасчет размера назначенных социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) получателю не производится.

6. Суммы социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей), не полученные своевременно либо полученные не полностью по вине Государственной корпорации и (или) Фонда, выплачиваются за прошлое время со дня возникновения права на социальные выплаты без ограничения сроков.

Статья 78. Размер социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей)

1. Размер социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) определяется путем умножения среднемесячного размера дохода, учтенного в качестве объекта исчисления социальных отчислений, на соответствующий коэффициент количества дней нетрудоспособности в порядке, определяемом уполномоченным государственным органом, и выплачивается за счет активов Фонда.

2. Среднемесячный размер дохода, учтенного в качестве объекта исчисления социальных отчислений, определяется путем деления суммы доходов, с которых производились социальные отчисления за последние двенадцать календарных месяцев (независимо от того, были ли в этот период перерывы в социальных отчислениях), предшествующих месяцу, в котором наступило право на социальную выплату, на двенадцать.

При этом доход, полученный в периоды трудовой, предпринимательской деятельности, занятия частной практикой по видам деятельности, к которым по решению Правительства Республики Казахстан применялся поправочный коэффициент 0 к ставке социальных отчислений, учитывается при определении среднемесячного размера дохода на основании справки о доходах, выдаваемой плательщиком.

Периоды получения социальной выплаты по случаю потери дохода в связи с ограничениями деятельности на период действия чрезвычайного положения, ограничительных мероприятий исключаются из расчета среднемесячного размера дохода и заменяются другими месяцами, непосредственно предшествовавшими началу периода определения среднемесячного размера дохода.

В случае если лица, указанные в подпункте 7) части первой статьи 243 настоящего Кодекса, определили ставку социальных отчислений в размере одного процента, то при исчислении социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) доход за каждый месяц, с которого производились социальные отчисления, определяется путем деления суммы фактически поступивших социальных отчислений в месяц на ставку социальных отчислений, установленную пунктом 1 статьи 244 настоящего Кодекса.

Коэффициент количества дней нетрудоспособности определяется путем деления количества дней, на которые выдан лист о временной нетрудоспособности в связи с беременностью и родами, а также усыновлением (удочерением) новорожденного ребенка (детей), на тридцать календарных дней.

3. Социальные отчисления, поступившие от дохода, признанного незаконным на основании судебных актов и актов органа досудебного расследования, уплаченные за период, учтенный при определении размера социальных выплат, не учитываются при последующих обращениях участника системы обязательного социального страхования за назначением социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей).

4. В случае, если плательщиком не осуществлен возврат излишне (ошибочно) уплаченных социальных отчислений в сроки и случаях, определяемых уполномоченным государственным органом, при исчислении размеров социальных выплат по случаю потери дохода в связи с беременностью и родами, усыновлением (удочерением) новорожденного ребенка (детей) суммы излишне (ошибочно) уплаченных социальных отчислений не учитываются.

Сноска. Статья 78 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Параграф 3. Пособие на рождение

Статья 79. Право на пособие на рождение

1. Пособие на рождение предоставляется постоянно проживающим в Республике Казахстан гражданам Республики Казахстан, кандасам, а также иностранцам, право на получение пособия которых предусмотрено международным договором, ратифицированным Республикой Казахстан, имеющим рожденных, усыновленных (удочеренных), а также взятых под опеку детей, со дня рождения ребенка.

2. Пособие на рождение назначается со дня обращения. При рождении двух и более детей пособие на рождение назначается и выплачивается на каждого ребенка.

3. Сроки обращения за назначением пособия на рождение не могут превышать восемнадцать месяцев со дня рождения ребенка.

Статья 80. Размер пособия на рождение

1. Пособие на рождение выплачивается за счет бюджетных средств в следующих размерах:

на первого, второго, третьего ребенка – 38,0 месячного расчетного показателя;

на четвертого и более ребенка – 63,0 месячного расчетного показателя.

2. Пособие на рождение выплачивается с учетом изменения размера месячного расчетного показателя, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете.

Параграф 4. Пособие по уходу

Статья 81. Право на пособие по уходу

1. Пособие по уходу предоставляется постоянно проживающим в Республике Казахстан гражданам Республики Казахстан, кандасам, а также иностранцам, право на получение пособия которых предусмотрено международным договором, ратифицированным Республикой Казахстан.

2. Лица (семьи), имеющие рожденных живыми, усыновленных (удочеренных), а также взятых под опеку детей, сводных детей, если они не учтены в семье другого родителя, имеют право на получение пособия по уходу в случаях, когда лицо, осуществляющее уход за ребенком, не является участником системы обязательного социального страхования.

3. При назначении пособия по уходу в составе семьи не учитываются дети, в отношении которых родители лишены или ограничены в родительских правах.

Пособие по уходу не назначается на детей, находящихся на полном государственном обеспечении.

4. Пособие по уходу назначается:

1) со дня рождения ребенка, указанного в свидетельстве о рождении ребенка, по достижении им возраста полутора лет включительно;

2) лицам (семьям), имеющим усыновленных (удочеренных), а также взятых под опеку детей, – со дня вступления в законную силу решения суда об усыновлении (удочерении) ребенка (детей) или со дня установления опеки по достижении им возраста полутора лет;

3) кандасам – со дня рождения ребенка, но не ранее даты установления статуса кандаса.

5. В случае осуществления ухода за двумя и более детьми, не достигшими полутора лет, пособие по уходу назначается и выплачивается на каждого ребенка.

6. В случае смерти ребенка, не достигшего возраста полутора лет, выплаты производятся по месяц смерти включительно.

7. В случае обращения за назначением пособия по уходу после смерти ребенка, не достигшего возраста полутора лет, пособие по уходу назначается по месяц смерти включительно.

8. Сроки обращения за назначением пособия по уходу не могут превышать восемнадцать месяцев со дня рождения ребенка.

Статья 82. Размер пособия по уходу

1. Пособие по уходу ежемесячно выплачивается за счет бюджетных средств в следующих размерах:

на первого ребенка – 5,76 месячного расчетного показателя;

на второго ребенка – 6,81 месячного расчетного показателя;

на третьего ребенка – 7,85 месячного расчетного показателя;

на четвертого и более ребенка – 8,90 месячного расчетного показателя.

2. Пособие по уходу выплачивается с учетом изменения размера месячного расчетного показателя, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете.

Статья 83. Приостановление, возобновление и прекращение выплаты пособия по уходу

1. Выплата пособия по уходу приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом выплата пособия по уходу возобновляется с даты приостановления;

2) выезде получателя пособия по уходу на постоянное место жительства за пределы Республики Казахстан. При этом выплата пособия по уходу возобновляется получателю пособия по уходу, выехавшему на постоянное место жительства за пределы Республики Казахстан и вернувшемуся обратно до достижения ребенком возраста полутора лет, с даты прибытия на постоянное проживание на территорию Республики Казахстан, но не ранее даты приостановления;

3) отбывании получателем пособия по уходу уголовного наказания, назначенного судом в виде лишения свободы. При этом пособие по уходу выплачивается законному представителю ребенка (детей) со дня приостановления либо лицу, назначенному опекуном, со дня установления опеки, но не ранее даты приостановления;

4) проживании получателя пособия по уходу в центрах оказания специальных социальных услуг в условиях стационара и нахождении на полном государственном обеспечении, за исключением лица, которому предоставляется сверхгарантированный объем специальных социальных услуг. При этом выплата пособия по уходу возобновляется с даты отчисления получателя из центра оказания специальных социальных услуг, но не ранее даты приостановления;

5) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувших лиц или решения суда о признании лица безвестно отсутствующим в отношении получателя пособия по уходу. При этом пособие по уходу выплачивается законному представителю ребенка (детей) со дня приостановления либо лицу, назначенному опекуном, со дня установления опеки, но не ранее даты приостановления;

6) истечении у получателя пособия по уходу срока действия документа, удостоверяющего личность иностранца, или удостоверения кандаса. При этом выплата пособия по уходу возобновляется с даты выдачи документа, удостоверяющего личность иностранца, или удостоверения кандаса, но не ранее даты приостановления;

7) наличии подтверждающего документа о смерти получателя. При этом пособие по уходу производится законному представителю ребенка (детей) с даты приостановления либо лицу, назначенному опекуном, со дня установления опеки, но не ранее даты приостановления.

2. Выплата пособия по уходу возобновляется по заявлению на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление пособия по уходу.

3. Основаниями для прекращения выплаты пособия по уходу являются:

1) смерть ребенка;

2) определение ребенка на полное государственное обеспечение;

3) представление заявителем недостоверных сведений, повлекших за собой незаконное назначение пособия по уходу;

4) выявление в отношении получателя пособия по уходу факта прекращения гражданства Республики Казахстан;

5) лишение или ограничение в родительских правах родителей, признание недействительным или отмена усыновления (удочерения), освобождение или отстранение от исполнения своих обязанностей опекунов в случаях, установленных брачно-семейным законодательством Республики Казахстан.

В случае смерти ребенка (детей) выплата пособия по уходу прекращается по истечении месяца смерти ребенка (детей).

Выплата пособия по уходу прекращается с даты наступления обстоятельств, указанных в подпунктах 2), 3), 4) и 5) настоящего пункта.

Сноска. Статья 83 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Параграф 5. Социальная выплата по уходу

Статья 84. Право на социальную выплату по уходу

1. Социальная выплата по уходу назначается участнику системы обязательного социального страхования, имеющему право на получение социальной выплаты и осуществляющему уход за ребенком (детьми), по достижении им возраста полутора лет включительно.

При этом, если уход за ребенком осуществляется несколькими участниками системы обязательного социального страхования, социальная выплата по уходу назначается только одному из указанных лиц.

При рождении двух и более детей социальная выплата по уходу назначается на каждого ребенка отдельно.

2. Право на социальную выплату по уходу возникает с даты рождения, указанной в свидетельстве о рождении ребенка, в случаях усыновления (удочерения) ребенка (детей) и назначения опеки над ребенком, оставшимся без попечения родителей, в возрасте до полутора лет – со дня вступления в законную силу решения суда об усыновлении (удочерении) ребенка (детей) или со дня назначения опекуна.

3. При назначении социальной выплаты по уходу в составе семьи учитываются рожденные живыми, усыновленные (удочеренные), сводные дети, если они не учтены в семье другого родителя, а также взятые под опеку дети, за исключением детей, в отношении которых родители лишены родительских прав или ограничены в родительских правах.

При этом в случае выявления в периоде назначения социальной выплаты по уходу не учтенного в составе семьи ребенка (детей) Фонд принимает решение о перерасчете размера социальной выплаты по уходу с учетом общего количества детей в порядке, определяемом уполномоченным государственным органом.

4. В случае обращения за назначением социальной выплаты по уходу после смерти ребенка, не достигшего возраста полутора лет, социальная выплата назначается по месяц смерти включительно.

5. Сроки обращения за назначением социальной выплаты по уходу, а также за перерасчетом, не могут превышать восемнадцать месяцев со дня возникновения права на социальную выплату по уходу.

6. В случае поступления социальных отчислений в Фонд за период, который был принят для исчисления социальной выплаты по уходу, после даты обращения за ее назначением перерасчет размера назначенной социальной выплаты по уходу получателю не производится.

7. Суммы социальной выплаты по уходу, не полученные своевременно либо полученные не полностью по вине Государственной корпорации и (или) Фонда, выплачиваются за прошлое время со дня возникновения права на социальную выплату без ограничения сроков.

8. Социальная выплата по уходу не назначается на детей, находящихся на полном государственном обеспечении.

Статья 85. Размер социальной выплаты по уходу

1. Размер социальной выплаты по уходу определяется путем умножения среднемесячного размера дохода, учтенного в качестве объекта исчисления социальных отчислений, на коэффициент замещения дохода в порядке, определяемом уполномоченным государственным органом, и выплачивается ежемесячно за счет активов Фонда.

Среднемесячный размер дохода, учтенного в качестве объекта исчисления социальных отчислений, определяется путем деления суммы доходов, с которых производились социальные отчисления за последние двадцать четыре календарных месяца (независимо от того, были ли в этот период перерывы в социальных отчислениях), предшествующих месяцу, в котором наступило право на социальную выплату по уходу, на двадцать четыре.

При этом доход, полученный в периоды трудовой, предпринимательской деятельности, занятия частной практикой по видам деятельности, к которым по решению Правительства Республики Казахстан применялся поправочный коэффициент 0 к ставке социальных отчислений, учитывается при определении среднемесячного размера дохода на основании справки о доходах, выдаваемой плательщиком.

Периоды получения социальной выплаты по случаю потери дохода в связи с ограничениями деятельности на период действия чрезвычайного положения, ограничительных мероприятий исключаются из расчета среднемесячного размера дохода и заменяются другими месяцами, непосредственно предшествовавшими началу периода определения среднемесячного размера дохода.

В случае если лица, указанные в подпункте 7) части первой статьи 243 настоящего Кодекса, определили ставку социальных отчислений в размере одного процента, то при исчислении социальной выплаты по уходу доход за каждый месяц, с которого производились социальные отчисления, определяется путем деления суммы фактически поступивших социальных отчислений в месяц на ставку социальных отчислений, установленную пунктом 1 статьи 244 настоящего Кодекса.

Коэффициент замещения дохода составляет 0,40.

2. Размер ежемесячной социальной выплаты по уходу не может быть менее размера пособия по уходу, установленного в зависимости от очередности рождения ребенка в соответствии со статьей 82 настоящего Кодекса, с дополнительным исчислением обязательных пенсионных взносов, подлежащих удержанию в соответствии со статьей 76 настоящего Кодекса.

Максимальный размер социальной выплаты по уходу не должен превышать 40 процентов от 7-кратного минимального размера заработной платы, установленного законом о республиканском бюджете на дату возникновения права на социальную выплату по уходу.

3. Социальные отчисления, поступившие от дохода, признанного незаконным на основании судебных актов и актов органа досудебного расследования, уплаченные за период, учтенный при определении размера социальных выплат, не учитываются при последующих обращениях участника системы обязательного социального страхования за назначением социальной выплаты по уходу.

4. В случае, если плательщиком не осуществлен возврат излишне (ошибочно) уплаченных социальных отчислений в сроки и случаях, определяемых уполномоченным государственным органом, при исчислении размеров социальной выплаты по уходу, суммы излишне (ошибочно) уплаченных социальных отчислений не учитываются.

Сноска. Статья 85 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 86. Приостановление, возобновление и прекращение социальной выплаты по уходу

1. Социальная выплата по уходу приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом социальная выплата возобновляется со дня приостановления;

2) выезде получателя социальной выплаты по уходу на постоянное место жительства за пределы Республики Казахстан. При этом социальная выплата по уходу возобновляется получателю, вернувшемуся обратно:

в случае неполучения выплаты в стране выезда – со дня приостановления выплаты;

в случае получения выплаты в стране выезда – с первого числа месяца, следующего за месяцем прекращения выплаты в стране выезда;

3) отбывании получателем социальной выплаты по уходу уголовного наказания, назначенного судом в виде лишения свободы. При этом социальная выплата по уходу производится законному представителю ребенка (детей) со дня приостановления либо лицу, назначенному опекуном, со дня установления опеки, но не ранее дня приостановления;

4) истечении срока действия документа, удостоверяющего личность иностранца или лица без гражданства, удостоверения кандаса. При этом социальная выплата по уходу возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, удостоверения кандаса;

5) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя социальной выплаты по уходу. При этом социальная выплата по уходу производится законному представителю ребенка (детей) со дня приостановления либо лицу, назначенному опекуном, со дня установления опеки, но не ранее дня приостановления;

6) наличии подтверждающего документа о прекращении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступлении в силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, являвшегося получателем социальной выплаты по уходу. При этом социальная выплата по уходу возобновляется с первого числа месяца, следующего за месяцем приостановления выплаты законному представителю ребенка (детей) либо лицу, назначенному опекуном;

7) прекращении получателем социальной выплаты по уходу гражданства Республики Казахстан по основаниям, предусмотренным Законом Республики Казахстан "О гражданстве Республики Казахстан". При этом социальная выплата по уходу возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан;

8) предоставлении заявителем недостоверных сведений, повлекших за собой необоснованное определение размера социальной выплаты по уходу. При этом социальная выплата по уходу возобновляется в размере, определенном в соответствии с настоящим Кодексом, со дня приостановления.

2. Социальная выплата по уходу приостанавливается по истечении месяца, в котором:

1) ребенок (дети) определен (определены) на полное государственное обеспечение. При этом социальная выплата по уходу возобновляется со дня определения ребенка (детей) в семью;

2) родитель был лишен или ограничен в родительских правах в случаях, установленных брачно-семейным законодательством Республики Казахстан. При этом социальная выплата по уходу производится законному представителю ребенка (детей) со дня приостановления либо лицу, назначенному опекуном, со дня установления опеки, но не ранее дня приостановления. При восстановлении в родительских правах социальная выплата по уходу возобновляется со дня вступления в силу решения суда о восстановлении или об отмене ограничений в родительских правах;

3) опекуны освобождены или отстранены от исполнения своих обязанностей в случаях, установленных брачно-семейным законодательством Республики Казахстан. При этом социальная выплата по уходу производится лицу, назначенному опекуном, или лицу, восстановившемуся в статусе опекуна, со дня приостановления;

4) наступила смерть получателя (вступило в силу решение суда об объявлении его умершим). При этом социальная выплата по уходу производится законному представителю ребенка (детей) со дня приостановления либо лицу, назначенному опекуном, со дня установления опеки, но не ранее дня приостановления.

3. Социальная выплата по уходу возобновляется при условии сохранения права на выплату по заявлению на основании документов и (или) сведений из информационных систем, полученных до достижения ребенком возраста полутора лет, подтверждающих истечение обстоятельств, вызвавших приостановление социальной выплаты по уходу.

4. Социальная выплата по уходу прекращается по следующим основаниям:

1) по истечении месяца, в котором наступила смерть ребенка (детей);

2) по истечении месяца, в котором решение об усыновлении (удочерении) признано недействительным или отменено в случаях, установленных брачно-семейным законодательством Республики Казахстан;

3) в связи с подачей получателя социальной выплаты по уходу заявления на прекращение социальной выплаты по уходу. При этом социальная выплата по уходу прекращается с первого числа месяца, следующего за месяцем подачи заявления;

4) в связи с представлением получателем социальной выплаты по уходу недостоверных документов (сведений), послуживших основанием для принятия решения о назначении социальной выплаты по уходу. При этом социальная выплата по уходу прекращается со дня ее назначения.

Сноска. Статья 86 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Параграф 6. Бюджетные субсидии

Статья 87. Право на получение бюджетных субсидий

1. Для получателей социальных выплат по уходу дополнительно устанавливаются обязательные пенсионные взносы в единый накопительный пенсионный фонд, которые подлежат субсидированию за счет бюджетных средств, в порядке, определенном уполномоченным государственным органом.

2. Получателю социальной выплаты по уходу, имеющему инвалидность первой или второй группы, если инвалидность установлена бессрочно, бюджетные субсидии осуществляются при его согласии на удержание обязательных пенсионных взносов из суммы социальной выплаты по уходу в соответствии с подпунктом 2) пункта 3 статьи 248 настоящего Кодекса.

3. В случае, если размер обязательных пенсионных взносов, удерживаемых из социальных выплат по уходу, превышает 10 процентов от среднемесячного дохода, учтенного в качестве объекта исчисления социальных отчислений, бюджетные субсидии обязательных пенсионных взносов не производятся.

4. Бюджетные субсидии производятся с даты рождения ребенка, указанной в свидетельстве о рождении, а в случаях усыновления (удочерения) ребенка (детей) и назначения опеки над ребенком, оставшимся без попечения родителей, в возрасте до полутора лет – со дня вступления в законную силу решения суда об усыновлении (удочерении) ребенка (детей) или со дня назначения опекуна до дня достижения ребенком возраста полутора лет либо до достижения опекуном (усыновителем) пенсионного возраста, предусмотренного пунктом 1 статьи 207 настоящего Кодекса.

Статья 88. Размер бюджетных субсидий

1. Размер ежемесячных бюджетных субсидий определяется как разница между суммой обязательных пенсионных взносов, исчисленных из среднемесячного размера дохода, учтенного в качестве объекта исчисления социальных отчислений, и суммой обязательных пенсионных взносов, удерживаемых из социальной выплаты по уходу.

2. Размер ежемесячных бюджетных субсидий обязательных пенсионных взносов подлежит перерасчету в случае перерасчета размера социальной выплаты по уходу в связи с изменением размера месячного расчетного показателя, устанавливаемого законом о республиканском бюджете на соответствующий финансовый год.

Статья 89. Приостановление, возобновление и прекращение бюджетных субсидий

Бюджетные субсидии приостанавливаются в случае поступления социальных отчислений и (или) обязательных пенсионных взносов, и (или) обязательных пенсионных взносов работодателя.

При этом бюджетные субсидии приостанавливаются, возобновляются и прекращаются одновременно с приостановлением, возобновлением и прекращением социальной выплаты по уходу в порядке, предусмотренном статьей 86 настоящего Кодекса.

Параграф 7. Пособие многодетным семьям

Статья 90. Право на пособие многодетной семье

1. Пособие многодетной семье предоставляется постоянно проживающим в Республике Казахстан гражданам Республики Казахстан, кандасам, а также иностранцам, право на получение пособия которых предусмотрено международным договором, ратифицированным Республикой Казахстан.

2. Семьи, имеющие четырех и более совместно проживающих несовершеннолетних детей, в том числе детей, обучающихся по очной форме обучения по общеобразовательным или профессиональным программам в организациях общего среднего, технического и профессионального, послесреднего, высшего и (или) послевузовского образования, после достижения ими восемнадцатилетнего возраста до времени окончания организаций образования (но не более чем до достижения двадцатитрехлетнего возраста), имеют право на получение пособия многодетным семьям.

3. При назначении пособия многодетной семье в составе семьи учитываются рожденные, усыновленные (удочеренные), а также взятые под опеку (попечительство) дети, сводные дети, если они не учтены в семье другого родителя.

При этом в составе семьи не учитываются дети, в отношении которых родители лишены или ограничены в родительских правах.

4. Пособие многодетной семье не назначается на детей, находящихся на полном государственном обеспечении.

5. Выплата пособия многодетной семье производится за текущий месяц и на период соблюдения условий, по которым данное пособие назначено, со дня обращения при наличии всех подтверждающих документов. В случае смерти получателя пособие многодетной семье выплачивается по месяц смерти включительно, за исключением случаев изменения получателя пособия в соответствии со статьей 75 настоящего Кодекса.

6. Начисленная сумма пособия многодетной семье, не востребованная получателем своевременно, выплачивается за прошлое время, но не более чем за 3 года перед обращением за их получением.

7. Совместное проживание детей заявителем подтверждается самостоятельно путем указания в заявлении на назначение пособия многодетной семье совместно проживающих детей.

При этом в соответствии со статьей 16 Гражданского кодекса Республики Казахстан местом жительства детей, не достигших четырнадцати лет, признается место жительство их законных представителей.

В случае расторжения брака (супружества) между супругами совместное проживание детей с одним из родителей подтверждается решением суда.

8. При назначении пособия многодетной семье дети, обучающиеся по очной форме обучения по общеобразовательным или профессиональным программам в организациях общего среднего, технического и профессионального, послесреднего, высшего и (или) послевузовского образования, после достижения ими восемнадцатилетнего возраста до времени окончания организаций образования (но не более чем до достижения двадцатитрехлетнего возраста) учитываются в составе семьи независимо от факта совместного проживания.

Статья 91. Размер пособия многодетной семье

1. Пособие многодетной семье выплачивается ежемесячно за счет бюджетных средств в следующих размерах:

на четверых детей – 16,03 месячного расчетного показателя;

на пятерых детей – 20,04 месячного расчетного показателя;

на шестерых детей – 24,05 месячного расчетного показателя;

на семерых детей – 28,06 месячного расчетного показателя;

на восьмерых и более детей – 4 месячных расчетных показателя на каждого ребенка.

Пособие многодетной семье выплачивается с учетом изменения размера месячного расчетного показателя, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете.

2. Размер пособия многодетной семье пересчитывается в связи с изменением количества несовершеннолетних детей, в том числе детей, обучающихся по очной форме обучения по общеобразовательным или профессиональным программам в организациях общего среднего, технического и профессионального, послесреднего, высшего и (или) послевузовского образования, после достижения ими восемнадцатилетнего возраста до времени окончания организаций образования (но не более чем до достижения двадцатитрехлетнего возраста).

В случае изменения состава семьи, влияющего на увеличение или уменьшение размера получаемого пособия многодетной семье, изменение размера пособия многодетной семье производится с даты возникновения права на изменение размера пособия, но не ранее момента его назначения.

Статья 92. Приостановление, возобновление и прекращение пособия многодетной семье

1. Выплата пособия многодетной семье приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом выплата пособия многодетной семье возобновляется со дня приостановления;

2) выезде получателя пособия многодетной семье на постоянное место жительства за пределы Республики Казахстан. При этом выплата пособия многодетной семье возобновляется с даты прибытия на постоянное проживание на территорию Республики Казахстан, но не ранее даты приостановления;

3) отбывании получателем пособия многодетной семье уголовного наказания, назначенного судом в виде лишения свободы. При этом пособие многодетной семье выплачивается законному представителю детей с даты приостановления либо лицу, назначенному опекуном (попечителем), со дня установления опеки или попечительства, но не ранее даты приостановления;

4) проживании получателя пособия многодетной семье в центрах оказания специальных социальных услуг в условиях стационара и нахождении на полном государственном обеспечении, за исключением лица, которому предоставляется сверхгарантированный объем специальных социальных услуг. При этом выплата пособия многодетной семье возобновляется с даты отчисления получателя из центра оказания специальных социальных услуг, но не ранее даты приостановления;

5) достижении ребенком восемнадцатилетнего возраста. При этом выплата пособия многодетной семье возобновляется:

с даты приостановления в случае продолжения обучения по общеобразовательным или профессиональным программам в организации общего среднего, технического и профессионального, послесреднего, высшего и (или) послевузовского образования (но не более чем до достижения двадцатитрехлетнего возраста);

с даты поступления достигшего восемнадцатилетнего возраста ребенка на обучение по очной форме обучения по общеобразовательным или профессиональным программам в организации общего среднего, технического и профессионального, послесреднего, высшего и (или) послевузовского образования (но не более чем до достижения двадцатитрехлетнего возраста);

6) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя пособия многодетной семье. При этом выплата пособия многодетной семье производится законному представителю детей с даты приостановления либо лицу, назначенному опекуном (попечителем), со дня установления опеки или попечительства, но не ранее даты приостановления;

7) истечении у получателя пособия многодетной семье срока действия документа, удостоверяющего личность иностранца, или удостоверения кандаса. При этом выплата пособия многодетной семье возобновляется с даты выдачи документа, удостоверяющего личность иностранца, или удостоверения кандаса, но не ранее даты приостановления;

8) наличии подтверждающего документа о смерти получателя. При этом выплата пособия многодетной семье производится законному представителю детей с даты приостановления либо лицу, назначенному опекуном (попечителем), со дня установления опеки или попечительства, но не ранее даты приостановления.

В случае смерти получателя пособие многодетной семье выплачивается по месяц смерти включительно, а в случае выезда получателя пособия многодетной семье на постоянное место жительства за пределы Республики Казахстан – по месяц выезда включительно, за исключением случаев изменения получателя пособия многодетной семье в соответствии со статьей 75 настоящего Кодекса.

2. Выплата пособия многодетной семье возобновляется по заявлению на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление пособия многодетной семье.

3. Основаниями для прекращения выплаты пособия многодетной семье являются:

1) смерть ребенка;

2) отчисление ребенка, обучающегося по очной форме обучения по общеобразовательным или профессиональным программам в организациях общего среднего, технического и профессионального, послесреднего, высшего и (или) послевузовского образования, после достижения им восемнадцатилетнего возраста;

3) определение ребенка на полное государственное обеспечение;

4) представление заявителем недостоверных сведений, повлекших за собой незаконное назначение пособия многодетной семье;

5) лишение или ограничение в родительских правах родителей, признание недействительным или отмена усыновления (удочерения), освобождение или отстранение от исполнения своих обязанностей опекунов (попечителей) в случаях, установленных брачно-семейным законодательством Республики Казахстан;

6) выявление в отношении получателя пособия многодетной семье факта прекращения гражданства Республики Казахстан.

4. Выплата пособия многодетной семье прекращается с даты наступления обстоятельств, указанных в пункте 3 настоящей статьи, за исключением случаев, предусмотренных подпунктами 1), 2) и 3) пункта 3 настоящей статьи, при сохранении оснований для его назначения.

5. В случае смерти ребенка (детей) выплата пособия многодетной семье прекращается по истечении месяца смерти ребенка (детей).

Сноска. Статья 92 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Параграф 8. Пособие награжденной матери

Статья 93. Право на пособие награжденной матери

1. Пособие награжденной матери назначается матерям, награжденным подвесками "Алтын алқа", "Күміс алқа" или получившим ранее звание "Мать-героиня", награжденным орденами "Материнская слава" I и II степени.

Иностранцы и лица без гражданства, постоянно проживающие в Республике Казахстан, награжденные в соответствии с Законом Республики Казахстан "О государственных наградах" подвесками "Алтын алқа", "Күміс алқа" или получившие ранее звание "Мать-героиня", награжденные орденами "Материнская слава" I и II степени, пользуются правом на пособие награжденной матери наравне с гражданами Республики Казахстан.

2. Выплата пособия награжденной матери производится за текущий месяц и на период соблюдения условий, по которым данное пособие назначено, со дня обращения при наличии всех подтверждающих документов.

3. Начисленная сумма пособия награжденной матери, не востребованная получателем своевременно, выплачивается за прошлое время, но не более чем за 3 года перед обращением за их получением.

Статья 94. Размер пособия награжденной матери

1. Пособие награжденной матери ежемесячно выплачивается за счет бюджетных средств в следующих размерах:

награжденным подвеской "Күміс алқа" – 6,40 месячного расчетного показателя;

награжденным подвеской "Алтын алқа" или получившим ранее звание "Мать-героиня", награжденным орденами "Материнская слава" I и II степени – 7,40 месячного расчетного показателя.

2. Пособие награжденной матери выплачивается с учетом изменения размера месячного расчетного показателя, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете.

Статья 95. Приостановление, возобновление и прекращение выплаты пособия награжденной матери

1. Выплата пособия награжденной матери приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом выплата пособия награжденной матери возобновляется со дня приостановления;

2) выезде получателя пособия награжденной матери на постоянное место жительства за пределы Республики Казахстан. При этом выплата пособия награжденной матери возобновляется с даты прибытия на постоянное проживание на территорию Республики Казахстан, но не ранее даты приостановления;

3) отбывании получателем пособия награжденной матери уголовного наказания, назначенного судом в виде лишения свободы. При этом выплата пособия награжденной матери возобновляется с даты освобождения награжденной матери из учреждения уголовно-исправительной системы;

4) проживании получателя пособия награжденной матери в центрах оказания специальных социальных услуг в условиях стационара и нахождении на полном государственном обеспечении, за исключением лица, которому предоставляется сверхгарантированный объем специальных социальных услуг. При этом выплата пособия награжденной матери возобновляется с даты отчисления из центра оказания специальных социальных услуг, но не ранее даты приостановления;

5) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя пособия награжденной матери. При этом выплата пособия награжденной матери возобновляется с даты прекращения оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступления в силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, но не ранее даты приостановления;

6) истечении у получателя пособия награжденной матери срока действия документа, удостоверяющего личность иностранца или лица без гражданства, удостоверения кандаса. При этом выплата пособия награжденной матери возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, удостоверения кандаса, но не ранее даты приостановления.

2. Выплата пособия награжденной матери возобновляется по заявлению на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление пособия награжденной матери.

3. Основаниями для прекращения выплаты пособия награжденной матери являются:

1) представление заявителем недостоверных сведений, повлекших за собой незаконное назначение пособия награжденной матери;

2) лишение получателя пособия награжденной матери государственной награды Республики Казахстан в соответствии со статьей 40 Закона Республики Казахстан "О государственных наградах Республики Казахстан";

3) выявление в отношении получателя пособия награжденной матери факта прекращения гражданства Республики Казахстан;

4) смерть получателя пособия награжденной матери.

4. Выплата пособия награжденной матери прекращается с даты наступления обстоятельств, указанных в подпунктах 1), 2) и 3) пункта 3 настоящей статьи.

5. В случае смерти получателя пособие награжденной матери выплачивается по месяц смерти включительно.

Сноска. Статья 95 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Глава 10. ЗАНЯТОСТЬ НАСЕЛЕНИЯ

Параграф 1. Общие положения

Статья 96. Права в области занятости населения

1. Права в области занятости населения включают в себя следующие права на:

1) получение консультации и социальной профессиональной ориентации;

2) трудовое посредничество;

3) трудоустройство в рамках квот, установленных местными исполнительными органами;

4) трудоустройство в рамках специальных рабочих мест, созданных для лиц с инвалидностью;

5) участие в активных мерах содействия занятости, включающих:

профессиональное обучение;

содействие предпринимательской инициативе;

направление на субсидируемые рабочие места;

содействие добровольному переселению для повышения мобильности рабочей силы;

6) социальную выплату по случаю потери работы.

2. Права, предусмотренные настоящей статьей, реализуются в порядке и на условиях, предусмотренных настоящим Кодексом.

Статья 97. Занятые лица

1. Занятым лицом является физическое лицо, осуществляющее деятельность за оплату или путем извлечения дохода посредством использования имущества, производства и продажи товаров, выполнения работ, оказания услуг.

2. К занятым лицам относятся:

1) наемные работники, а также лица, имеющие иную оплачиваемую работу (избранные, назначенные или утвержденные);

2) индивидуальные предприниматели;

3) лица, занимающиеся частной практикой;

4) физические лица, осуществляющие деятельность по договору гражданско-правового характера, которые не относятся к наемным работникам;

5) физические лица, являющиеся учредителями (участниками) хозяйственных товариществ и учредителями, акционерами (участниками) акционерных обществ, а также членами производственных кооперативов;

6) независимые работники;

7) проходящие службу в Вооруженных Силах Республики Казахстан, других войсках и воинских формированиях, правоохранительных и специальных государственных органах Республики Казахстан;

8) лица, осуществляющие деятельность в форме крестьянского или фермерского хозяйства.

Статья 98. Лица, ищущие работу

1. Граждане Республики Казахстан, кандасы, иностранцы и лица без гражданства, постоянно проживающие в Республике Казахстан, не имеющие работы и (или) заработка (дохода), ищущие работу, регистрируются в качестве лица, ищущего работу, в порядке, определяемом уполномоченным государственным органом.

2. Карьерный центр на безвозмездной основе предоставляет лицу, ищущему работу, консультации по вопросам занятости, оказывает содействие в трудоустройстве и (или) предоставляет услуги по социальной профессиональной ориентации в порядке, определяемом уполномоченным государственным органом.

3. Лицо, ищущее работу, получившее от карьерного центра, в том числе посредством Электронной биржи труда, предложение о работе, должно уведомить карьерный центр о согласии или отказе от предложенной работы.

Статья 99. Безработные

1. В качестве безработного лицо, ищущее работу, регистрируется после проверки его данных через информационные системы государственных органов и (или) организаций в порядке, определяемом уполномоченным государственным органом.

2. Зарегистрированный безработный, получивший от карьерного центра, в том числе посредством Электронной биржи труда, предложение о работе, должен уведомить карьерный центр о согласии или отказе от предложенной работы в порядке, определяемом уполномоченным государственным органом.

3. Не регистрируются в качестве безработного:

1) лица, не достигшие шестнадцатилетнего возраста;

2) занятые лица;

3) лица, достигшие пенсионного возраста, установленного пунктами 1–3 статьи 207 настоящего Кодекса;

4) лица, представившие документы, содержащие заведомо ложные сведения об отсутствии работы и заработка (дохода), а также другие недостоверные сведения;

5) студенты и учащиеся старших классов общеобразовательных школ, претендующие на участие в активных мерах содействия занятости, в соответствии с настоящим Кодексом;

6) лица, осужденные по решению суда к исправительным работам либо общественным работам, а также к наказанию в виде лишения свободы, если данное наказание не назначено условно.

4. Безработные обязаны:

1) трудоустроиться на заявленное работодателем рабочее место после завершения профессионального обучения по его заявке;

2) соблюдать порядок, условия и сроки посещения или уведомления карьерного центра в соответствии с настоящим Кодексом и правилами регистрации лиц, ищущих работу, безработных и осуществления трудового посредничества, оказываемого карьерными центрами;

3) обратиться к работодателю по вопросу трудоустройства в течение трех рабочих дней со дня уведомления карьерным центром;

4) своевременно в течение пяти рабочих дней представлять карьерному центру сведения об изменениях, влияющих на дальнейший порядок работы с безработным, включая:

перемену места жительства;

трудоустройство на постоянную, временную работу, работу по договорам гражданско-правового характера;

занятие предпринимательской деятельностью;

учредительство (соучредительство) в организации независимо от организационно-правовой формы и формы собственности;

установление или изменение группы инвалидности;

назначение пенсионных выплат.

5. Прекращение обязанности по трудоустройству, предусмотренной подпунктом 1) пункта 4 настоящей статьи, наступает:

1) в случае трудоустройства на другую постоянную работу;

2) в связи со смертью безработного, подтверждаемой соответствующими документами;

3) в связи с призывом на воинскую службу;

4) в случае лишения свободы по решению суда;

5) в связи с беременностью;

6) в случае самостоятельного воспитания ребенка (детей) в возрасте до трех лет;

7) в связи с поступлением в организации технического и профессионального, послесреднего, высшего и послевузовского образования.

Статья 100. Снятие с учета безработного

1. Карьерный центр снимает с учета безработного (за исключением членов семей военнослужащих, сотрудников специальных государственных и правоохранительных органов, а также лиц, находящихся на их иждивении, не осуществляющих трудовую деятельность, регистрируемых и снимаемых с учета в порядке, определяемом уполномоченным государственным органом) в случаях:

1) отказа от трех предложенных карьерным центром вариантов подходящей работы или несвоевременного уведомления карьерного центра, а проживающего в сельских населенных пунктах – акима поселка, села, сельского округа о согласии или отказе от предложенных вариантов подходящей работы после регистрации в качестве безработного;

2) неявки без уважительных причин:

в течение пяти рабочих дней со дня уведомления карьерным центром по месту предложенного трудоустройства или обучения;

в течение трех рабочих дней по вызову в карьерный центр для участия в активных мерах содействия занятости;

3) самовольного прекращения участия в активных мерах содействия занятости;

4) нарушения безработным без уважительных причин сроков посещения или уведомления карьерного центра, предусмотренных настоящим Кодексом и правилами регистрации лиц, ищущих работу, безработных и осуществления трудового посредничества, оказываемого карьерными центрами;

5) осуждения безработного к наказанию в виде лишения свободы, если данное наказание не назначено условно, либо направления на принудительное лечение по вступившему в законную силу решению суда;

6) предусмотренных подпунктом 4) пункта 4 статьи 99 настоящего Кодекса;

7) представления заведомо ложных или поддельных документов.

2. Безработные, снятые с учета в соответствии с подпунктами 1) – 4) пункта 1 настоящей статьи, повторно могут зарегистрироваться в карьерном центре в качестве безработных, только по истечении тридцати календарных дней со дня снятия с учета.

Статья 101. Подходящая работа

1. Подходящей считается работа, в том числе временного характера, соответствующая профессиональной подготовке, трудовому стажу и опыту работы по прежней специальности, состоянию здоровья, режиму рабочего времени, транспортной доступности рабочего места.

2. Подходящая работа, связанная с переменой места жительства, может быть предоставлена только с согласия лица, ищущего работу, или безработного.

Транспортная доступность подходящей работы от места жительства определяется карьерными центрами с учетом наличия маршрутов движения общественного транспорта и удаленности подходящей работы от места жительства.

3. Для лиц, впервые ищущих работу, но не имеющих профессии (специальности), а также не имеющих работы более двух лет, в качестве подходящей может считаться работа, требующая предварительной профессиональной подготовки, а в случае невозможности ее предоставления – другая оплачиваемая работа (включая работу временного характера) с учетом возрастных и иных особенностей лиц и требований трудового законодательства Республики Казахстан.

4. Для лица с инвалидностью подходящей считается работа при условии обеспечения к ней доступа с учетом степени ограничений его жизнедеятельности, а для лиц, занятых уходом за детьми в возрасте до трех лет, – в режиме гибкого и неполного рабочего времени.

5. Работа временного характера, требующая или не требующая (с учетом возрастных и иных особенностей граждан) предварительной подготовки, считается подходящей для лиц, ищущих работу, и безработных из числа:

1) впервые ищущих работу (ранее не работавших) и при этом не имеющих квалификации;

2) студентов и учащихся старших классов общеобразовательных школ в период летних каникул;

3) лиц, не обеспеченных работой в связи с простоем;

4) стремящихся возобновить трудовую деятельность после длительного (более двух лет) перерыва, а также направленных карьерными центрами на обучение и без уважительной причины прекративших обучение;

5) отказавшихся пройти профессиональное обучение или получить дополнительное образование после прекращения социальной выплаты по случаю потери работы.

Статья 102. Платформенная занятость

1. Платформенная занятость представляет собой вид деятельности по оказанию услуг или выполнению работ с использованием интернет-платформ и (или) мобильных приложений платформенной занятости.

2. Сторонами платформенной занятости выступают:

1) оператор интернет-платформы (далее – Оператор) – индивидуальный предприниматель или юридическое лицо, оказывающие с использованием интернет-платформы услуги по предоставлению технических, организационных (в том числе услуг с привлечением третьих лиц для оказания работ или услуг), информационных и иных возможностей с применением информационных технологий и систем для установления контактов и заключения сделок по оказанию услуг и выполнению работ между исполнителями и заказчиками, зарегистрированными на интернет-платформе;

2) заказчик – физическое или юридическое лицо, зарегистрированное на интернет-платформе и размещающее на ней заказ на оказание услуг или выполнение работ;

3) исполнитель – физическое лицо, индивидуальный предприниматель или юридическое лицо, зарегистрированные на интернет-платформе, оказывающие заказчикам услуги или выполняющие работы с использованием интернет-платформы на основании публичного договора.

3. Для осуществления платформенной занятости заказчик и исполнитель регистрируются на интернет-платформе и (или) в мобильном приложении платформенной занятости.

Взаимоотношения между Оператором и заказчиком, а также исполнителем регулируются в соответствии с Гражданским кодексом Республики Казахстан.

4. В случае привлечения исполнителем – юридическим лицом работников для оказания услуг и выполнения работ с использованием интернет-платформ и (или) мобильных приложений платформенной занятости трудовые отношения с ними оформляются в соответствии с Трудовым кодексом Республики Казахстан.

Статья 102-1. Социальное обеспечение лиц, осуществляющих деятельность по оказанию услуг или выполнению работ с использованием интернет-платформ и (или) мобильных приложений платформенной занятости

Примечание ИЗПИ!

Пункт 1 с 01.01.2026 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

1. Оператор производит удержание обязательных пенсионных взносов и социальных отчислений в соответствии с настоящим Кодексом, взносов на обязательное социальное медицинское страхование в соответствии с Законом Республики Казахстан "Об обязательном социальном медицинском страховании" и индивидуального подоходного налога в соответствии с Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс) с доходов исполнителей, являющихся индивидуальными предпринимателями, применяющими специальный налоговый режим с использованием специального мобильного приложения, и перечисление удержанных сумм.

2. Ставка социальных отчислений, подлежащих уплате Оператором за исполнителей, являющихся индивидуальными предпринимателями, применяющими специальный налоговый режим с использованием специального мобильного приложения, определяется по выбору самого исполнителя в размере одного процента от объекта исчисления социальных отчислений или в размере, определенном пунктом 1 статьи 244 настоящего Кодекса.

Объектом исчисления социальных отчислений для исполнителей, являющихся индивидуальными предпринимателями, применяющими специальный налоговый режим с использованием специального мобильного приложения, является доход, полученный ими за оказанные услуги или выполненные работы.

При этом доход, принимаемый для исчисления социальных отчислений, в месяц не должен превышать 7-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.

3. Ставка обязательных пенсионных взносов, подлежащих уплате Оператором за исполнителей, являющихся индивидуальными предпринимателями, применяющими специальный налоговый режим с использованием специального мобильного приложения, определяется по выбору самого исполнителя в размере одного процента от дохода, принимаемого для исчисления обязательных пенсионных взносов, или в размере, определенном подпунктом 2) пункта 1 статьи 249 настоящего Кодекса.

Под доходом, принимаемым для исчисления обязательных пенсионных взносов, понимается доход, полученный исполнителями, являющимися индивидуальными предпринимателями, применяющими специальный налоговый режим с использованием специального мобильного приложения, за оказанные услуги или выполненные работы.

При этом доход, принимаемый для исчисления обязательных пенсионных взносов, в месяц не должен превышать 50-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.

Примечание ИЗПИ!

Пункт 4 с 01.01.2026 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

4. Порядок определения исполнителем ставок социальных отчислений и обязательных пенсионных взносов в соответствии с пунктами 2 и 3 настоящей статьи, взносов на обязательное социальное медицинское страхование в соответствии с Законом Республики Казахстан "Об обязательном социальном медицинском страховании", а также удержания и перечисления Оператором индивидуального подоходного налога, обязательных пенсионных взносов, социальных отчислений и взносов на обязательное социальное медицинское страхование, указанных в настоящей статье, определяет уполномоченный государственный орган по согласованию с уполномоченными органами, осуществляющими руководство в области здравоохранения, сферах обеспечения поступлений налогов и других обязательных платежей в бюджет, информатизации, и Национальным Банком Республики Казахстан.

Сноска. Глава 10 дополнена статьей 102-1 в соответствии с Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 103. Участие работодателей в обеспечении занятости населения

1. Работодатели участвуют в реализации государственной политики в сфере занятости населения путем:

1) оказания содействия в трудоустройстве с соблюдением условий трудовых и коллективных договоров в соответствии с Трудовым кодексом Республики Казахстан;

2) развития системы профессионального обучения персонала;

3) подготовки кадров через организации образования, реализующие учебные программы технического и профессионального, послесреднего, высшего и послевузовского образования;

4) сохранения и рационального использования кадрового потенциала квалифицированных работников в ходе структурных изменений;

5) предоставления рабочих мест для организации субсидируемых рабочих мест;

6) принятия на имеющиеся вакансии лиц, обратившихся по вопросу трудоустройства, в том числе направленных карьерными центрами, а также частными агентствами занятости, в соответствии с квалификационными требованиями, установленными в организациях;

7) создания специальных рабочих мест для трудоустройства лиц с инвалидностью;

8) предоставления текущих вакансий и данных о прогнозируемом создании рабочих мест в разрезе востребованных специальностей в карьерные центры (центр трудовой мобильности) и (или) Электронную биржу труда;

9) создания рабочих мест.

2. Работодатель обязан:

1) размещать на Электронной бирже труда сведения о наличии вакансий в течение пяти рабочих дней со дня их появления с указанием условий труда и оплаты, за исключением вакантных должностей государственных служащих, выборных государственных должностей, депутатов Парламента и маслихатов, судей Республики Казахстан, лиц, состоящих на воинской службе, сотрудников специальных государственных, правоохранительных органов и государственной фельдъегерской службы, работников Национального Банка Республики Казахстан и его ведомств, уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

2) предоставлять карьерному центру (центру трудовой мобильности) письменно или через Электронную биржу труда в полном объеме информацию о предстоящем высвобождении работников в связи с прекращением деятельности работодателя – физического лица либо ликвидацией работодателя – юридического лица, сокращением численности или штата, снижением объема производств и выполняемых работ и услуг, повлекшим ухудшение экономического состояния работодателя, о количестве и категориях работников, которых оно может коснуться, с указанием должностей и профессий, специальностей, квалификации и размера оплаты труда высвобождаемых работников и сроков, в течение которых они будут высвобождаться, не менее чем за один месяц до начала высвобождения;

3) трудоустраивать на заявленное рабочее место безработного после завершения им обучения по его заявке или возмещать расходы карьерного центра (центра трудовой мобильности) на обучение, за исключением случаев ликвидации работодателя – юридического лица либо прекращения деятельности работодателя – физического лица, сокращения численности или штата работников, снижения объема производств и выполняемых работ и услуг, повлекшего ухудшение экономического состояния работодателя;

4) выполнять установленную квоту для трудоустройства лиц с инвалидностью, за исключением случаев ликвидации работодателя – юридического лица либо прекращения деятельности работодателя – физического лица, сокращения численности или штата работников, снижения объема производств, выполняемых работ и оказываемых услуг, повлекшего ухудшение экономического состояния работодателя;

5) не допускать в информации о вакансиях для приема на работу требования дискриминационного характера в сфере труда;

6) производить пенсионные и социальные отчисления в соответствии с настоящим Кодексом;

7) исчислять (удерживать) и перечислять (уплачивать) отчисления и (или) взносы работников в соответствии с настоящим Кодексом и законодательством Республики Казахстан об обязательном социальном медицинском страховании.

3. Работодатель имеет право:

1) принимать на работу лиц, непосредственно обратившихся к нему, на равных условиях с лицами, направленными карьерными центрами, а также частными агентствами занятости;

2) получать информацию о состоянии рынка труда на безвозмездной основе;

3) получать от карьерных центров услуги по отбору и направлению на трудоустройство безработных;

4) принимать участие в организации временных рабочих мест;

5) получать субсидию на создание специальных рабочих мест для трудоустройства лиц с инвалидностью.

Параграф 2. Консультация и социальная профессиональная ориентация

Статья 104. Консультация работников карьерных центров

Работники карьерных центров предоставляют обратившимся лицам информацию о:

1) наличии свободных (вакантных) рабочих мест и о прогнозируемом создании рабочих мест в разрезе востребованных специальностей;

2) возможностях и условиях участия в активных мерах содействия занятости;

3) гарантиях, правах и обязанностях лиц, ищущих работу, и безработных.

Статья 105. Социальная профессиональная ориентация

1. Право на социальную профессиональную ориентацию имеют лица, ищущие работу, безработные, кандасы, а также студенты, учащиеся старших классов общеобразовательных школ.

2. Социальная профессиональная ориентация включает в себя:

1) профессиональное информирование о трудовой деятельности, состоянии рынка труда, возможностях трудоустройства по имеющейся профессии (специальности) или прохождения профессионального обучения;

2) профессиональное консультирование выбора места работы и профессии на основе профессиональных знаний, навыков, интересов личности, состояния здоровья и потребностей рынка труда;

3) профессиональный отбор посредством установления соответствия лица квалификационным требованиям, определенным для конкретных видов профессии (специальности) и должностей.

3. Социальная профессиональная ориентация проводится в порядке, определяемом уполномоченным государственным органом.

4. Сведения о лицах, прошедших социальную профессиональную ориентацию, размещаются карьерными центрами в единой информационной системе социально-трудовой сферы и (или) в Электронной бирже труда.

Параграф 3. Трудовое посредничество

Статья 106. Оказание трудового посредничества

1. Право на трудовое посредничество имеют лица, ищущие работу, безработные или работодатели, обратившиеся в карьерные центры и (или) частные агентства занятости.

2. Карьерные центры:

для работодателей:

1) осуществляют подбор персонала;

2) консультируют по вопросам организации и финансирования субсидируемых рабочих мест и профессионального обучения;

3) организовывают профессиональное обучение по их заявкам и заключают социальный контракт;

4) заключают договоры на организацию и финансирование субсидируемых рабочих мест;

5) полностью или частично субсидируют заработную плату лиц, трудоустроенных на субсидируемые рабочие места;

для соискателей:

1) консультируют по вопросам участия в активных мерах содействия занятости;

2) формируют индивидуальный план трудоустройства безработных в целях устойчивой интеграции их на рынок труда;

3) выдают направления на участие в активных мерах содействия занятости.

3. Карьерные центры оказывают трудовое посредничество в порядке, определяемом уполномоченным государственным органом.

4. Центр трудовой мобильности вправе заключать договор об аутсорсинге услуг в сфере занятости населения с частным агентством занятости.

Информация о заключении договора об аутсорсинге услуг в сфере занятости населения размещается центром трудовой мобильности на Электронной бирже труда в течение десяти рабочих дней со дня его заключения.

Частные агентства занятости, претендующие на участие в аутсорсинге услуг в сфере занятости населения, должны иметь соответствующий опыт, материальные и трудовые ресурсы, достаточные для исполнения обязательств по договору об аутсорсинге услуг в сфере занятости населения.

Правила организации и финансирования аутсорсинга услуг, квалификационные требования, предъявляемые к частным агентствам занятости, претендующим на участие в аутсорсинге услуг, перечень услуг, предлагаемых в рамках аутсорсинга, а также типовую форму договора об аутсорсинге услуг в сфере занятости населения разрабатывает и утверждает уполномоченный государственный орган.

5. Частное агентство занятости имеет право:

1) консультировать обратившихся лиц по вопросам занятости населения;

2) предоставлять информацию о возможности трудоустройства и услуги по трудовому посредничеству;

3) формировать сведения о работодателях, имеющих вакансии, и лицах, желающих трудоустроиться;

4) осуществлять подбор работников с учетом их соответствия квалификационным требованиям работодателя;

5) организовывать профессиональную подготовку и переподготовку обратившихся лиц с последующим трудоустройством;

6) получать от центра трудовой мобильности информацию о состоянии рынка труда на безвозмездной основе;

7) взаимодействовать с государственными органами, центрами трудовой мобильности, карьерными центрами, работодателями по вопросам трудоустройства, создания рабочих мест, профессионального обучения;

8) участвовать в аутсорсинге услуг в сфере занятости населения в соответствии с настоящим Кодексом.

6. Частное агентство занятости обязано:

1) не допускать любые формы дискриминации;

2) обеспечивать конфиденциальность информации, получаемой от обратившихся лиц;

3) не допускать эксплуатации детского труда, вербовки людей для сексуальной и (или) иной эксплуатации;

4) заключать договоры с обратившимися лицами о предоставлении услуг по трудовому посредничеству;

5) ежеквартально предоставлять центру трудовой мобильности посредством Электронной биржи труда информацию о количестве лиц, обратившихся за трудовым посредничеством и трудоустроенных, в разрезе профессий (специальностей), а также о лицах, зарегистрированных в карьерных центрах и направленных в частные центры занятости для трудоустройства.

Параграф 4. Квоты рабочих мест и организация специальных рабочих мест для трудоустройства лиц с инвалидностью

Статья 107. Квоты рабочих мест

1. Право на трудоустройство в рамках квоты рабочих мест, устанавливаемой местными исполнительными органами областей, городов республиканского значения и столицы, имеют:

1) лица с инвалидностью;

2) лица, состоящие на учете службы пробации;

3) лица, освобожденные из мест лишения свободы;

4) граждане из числа молодежи, потерявшие или оставшиеся до достижения восемнадцатилетнего возраста без попечения родителей, являющиеся выпускниками организаций образования.

2. Местные исполнительные органы устанавливают квоты в размере от двух до четырех процентов для трудоустройства лиц с инвалидностью работодателям со списочной численностью работников от 50 человек и выше без учета рабочих мест на тяжелых работах, работах с вредными, опасными условиями труда в порядке, определяемом уполномоченным государственным органом.

3. Общественным объединениям лиц с инвалидностью, а также организациям, где численность лиц с инвалидностью составляет более двадцати процентов от среднегодовой численности работников, квота не устанавливается.

4. При установлении квот, предусмотренных пунктом 1 настоящей статьи, в списочной численности работников направляющей стороны не учитываются работники, привлекаемые для работы в соответствии с договором на оказание услуг по предоставлению персонала.

Статья 108. Организация специальных рабочих мест для трудоустройства лиц с инвалидностью

1. Специальное рабочее место создается для трудоустройства лиц с инвалидностью и сохранения их занятости на срок не менее двенадцати календарных месяцев с момента его создания в порядке, определяемом уполномоченным государственным органом.

2. Создание специального рабочего места для трудоустройства лиц с инвалидностью осуществляется работодателем на основе договора с карьерными центрами (центром трудовой мобильности). Стандарт рабочего места лиц с инвалидностью утверждается уполномоченным государственным органом.

Параграф 5. Активные меры содействия занятости

Статья 109. Профессиональное обучение

1. Право на профессиональное обучение имеют граждане Республики Казахстан и кандасы из числа безработных один раз в течение двух лет.

2. Профессиональное обучение включает в себя профессиональную подготовку, переподготовку и повышение квалификации и осуществляется:

1) в организациях образования, реализующих образовательные учебные программы технического и профессионального, послесреднего образования, учебных центрах при работодателях, имеющих право на образовательную деятельность, в соответствии с законодательством Республики Казахстан в области образования (далее – учебные организации) или на рабочем месте у работодателя по заявке работодателя;

2) на Электронной бирже труда по перечню востребованных профессий.

Порядок организации и финансирования профессионального обучения определяется уполномоченным государственным органом.

3. Направление на профессиональное обучение выдается карьерным центром, если:

1) невозможно подобрать подходящую работу из-за отсутствия необходимой профессиональной квалификации;

2) необходимо изменить профессию (специальность), род занятий в связи с отсутствием работы, отвечающей профессиональным навыкам;

3) утрачена способность к выполнению работы по прежней профессии.

4. Лица, самовольно без уважительной причины прекратившие обучение, повторно могут направляться на обучение по истечении одного календарного года со дня повторной регистрации в качестве безработных, но не более одного раза.

Статья 110. Содействие предпринимательской инициативе

1. Право на получение услуг по содействию предпринимательской инициативе имеют отдельные категории физических лиц, определенные уполномоченным государственным органом.

2. Содействие предпринимательской инициативе оказывается путем:

1) обучения основам предпринимательства;

2) предоставления безвозмездных грантов на реализацию новых бизнес идей;

3) микрокредитования на возвратной основе.

3. Порядок организации и финансирования мер по содействию предпринимательской инициативе определяется уполномоченным государственным органом.

Статья 111. Организация субсидируемых рабочих мест

1. Право на трудоустройство на субсидируемые рабочие места имеют безработные, студенты и учащиеся старших классов общеобразовательных школ в свободное от учебы время, участвующие в работах, не причиняющих вреда здоровью и не нарушающих процесса обучения.

2. Работодатель на договорной основе с карьерным центром создает субсидируемые рабочие места, при создании которых не могут быть использованы вакансии на постоянные рабочие места.

Субсидируемые рабочие места не создаются на тяжелых работах, работах с вредными и (или) опасными условиями труда.

3. Договор об организации субсидируемых рабочих мест между работодателем и центром трудовой мобильности заключается посредством Электронной биржи труда.

4. Субсидируемые рабочие места организуются для содействия в приобретении первоначального опыта работы по полученной профессии (специальности) или сохранения имеющихся трудовых навыков.

5. Центр трудовой мобильности:

1) определяет спрос и предложение на организацию субсидируемых рабочих мест;

2) утверждает перечень организаций, представивших заявку на создание субсидируемых рабочих мест и количество организуемых рабочих мест.

6. Направление на субсидируемые рабочие места допускается только с согласия лиц, указанных в пункте 1 настоящей статьи, при этом учитываются их состояние здоровья, возрастные, профессиональные и другие индивидуальные особенности.

Если лицо, указанное в пункте 1 настоящей статьи, не достигло восемнадцатилетнего возраста, направление его на субсидируемые рабочие места допускается с согласия его законных представителей.

7. Лица, самовольно без уважительной причины прекратившие трудовую деятельность на субсидируемых рабочих местах, снимаются с учета в качестве безработных и повторно могут участвовать в активных мерах содействия занятости только по истечении трех месяцев со дня повторной регистрации в качестве безработных.

8. На лиц, трудоустроенных на субсидируемые рабочие места, распространяется трудовое законодательство Республики Казахстан.

9. Перечень субсидируемых рабочих мест, требования к лицам, трудоустраиваемым на субсидируемые рабочие места, размер и сроки субсидирования их заработной платы определяются Правительством Республики Казахстан.

10. Порядок организации субсидируемых рабочих мест и субсидирования заработной платы лиц, трудоустроенных на субсидируемые рабочие места, определяется уполномоченным государственным органом.

Статья 112. Содействие добровольному переселению для повышения мобильности рабочей силы

1. Право на участие в мерах по содействию добровольному переселению для повышения мобильности рабочей силы имеют лица, ищущие работу, и (или) безработные, кандасы, а также работодатели.

2. Преимущественным правом для добровольного переселения на новое место жительства пользуются:

1) воспитанники и выпускники организаций образования для детей сирот и детей, оставшихся без попечения родителей, в возрасте от шестнадцати до двадцати трех лет;

2) выпускники организаций среднего, технического и профессионального, послесреднего, высшего и послевузовского образования;

3) лица, высвобожденные в связи с ликвидацией работодателя – юридического лица либо прекращением деятельности работодателя – физического лица, сокращением численности или штата работников, снижением объема производств и выполняемых работ и услуг, повлекшим ухудшение экономического состояния работодателя.

3. Центры трудовой мобильности содействуют в добровольном переселении лиц на новое место жительства для обеспечения занятости:

1) в пределах одной области – из сел с низким экономическим потенциалом в сельские населенные пункты, моногорода, города районного (областного) значения с высоким экономическим потенциалом развития;

2) в регионы, определяемые Правительством Республики Казахстан, в рамках региональных квот приема переселенцев и кандасов в соответствии с законодательством Республики Казахстан в области миграции, предусматривающих добровольное переселение.

4. Государственная поддержка добровольно переселяющихся лиц включает:

1) предоставление лицам и членам их семей материальной помощи в виде субсидий на переезд, возмещение расходов по найму (аренде) жилья, оплате коммунальных услуг, а также сертификатов экономической мобильности в порядке, определенном уполномоченным государственным органом, за счет бюджетных средств, за исключением случаев, когда переезд работника осуществляется за счет средств работодателя;

2) предоставление служебных жилищ или комнат в общежитиях, за исключением случаев, когда работодатель предоставляет работнику жилое помещение;

3) профессиональное обучение при наличии потребности работодателя;

4) содействие в трудоустройстве и предпринимательской инициативе на новом месте жительства;

5) содействие в трудоустройстве у работодателей, участвующих в мерах добровольного переселения для повышения мобильности рабочей силы, с предоставлением субсидий на трудоустройство.

5. Центр трудовой мобильности заключает социальный контракт со сторонами – участниками добровольного переселения по форме, утверждаемой уполномоченным государственным органом.

6. Порядок добровольного переселения лиц для повышения мобильности рабочей силы определяется уполномоченным государственным органом.

Сноска. Статья 112 с изменением, внесенным Законом РК от 16.05.2024 № 82-VIII (вводится в действие по истечении десяти календарных дней после дня его первого официального опубликования).

Параграф 6. Социальная выплата по случаю потери работы

Статья 113. Право на социальную выплату по случаю потери работы

1. Право на социальную выплату по случаю потери работы возникает со дня регистрации участника системы обязательного социального страхования в качестве безработного в соответствии со статьей 99 настоящего Кодекса.

2. Право на получение социальной выплаты по случаю потери работы сохраняется у получателя при направлении его карьерным центром на субсидируемые рабочие места, профессиональное обучение.

3. Срок обращения за назначением социальной выплаты по случаю потери работы не может превышать двенадцать месяцев со дня возникновения права на социальную выплату по случаю потери работы.

4. Сумма социальной выплаты по случаю потери работы, не полученная своевременно либо полученная не полностью по вине Государственной корпорации и (или) Фонда, выплачивается за прошлое время со дня возникновения права на нее без ограничения сроков.

5. В случае поступления социальных отчислений в Фонд за период, который был принят для исчисления социальной выплаты по случаю потери работы, после даты обращения за их назначением перерасчет размера назначенных социальных выплат по случаю потери работы получателю не производится.

Статья 114. Порядок назначения и осуществления социальной выплаты по случаю потери работы

1. Основанием для назначения социальной выплаты по случаю потери работы является заявление лица, имеющего право на социальную выплату.

2. Представление заявления на назначение социальной выплаты по случаю потери работы не требуется при ее назначении через проактивную услугу в соответствии с Законом Республики Казахстан "О государственных услугах".

3. Социальная выплата по случаю потери работы назначается, если участник системы обязательного социального страхования зарегистрирован в качестве безработного, независимо от факта его участия на субсидируемых рабочих местах, в профессиональном обучении по направлению карьерного центра.

4. Порядок исчисления (определения) размеров, назначения, осуществления, приостановления, перерасчета, возобновления, прекращения и пересмотра решения о назначении (отказе в назначении) социальной выплаты по случаю потери работы определяется уполномоченным государственным органом.

Статья 115. Отказ в приеме заявления и назначении социальной выплаты по случаю потери работы

1. Основаниями для отказа в приеме заявления на назначение социальной выплаты по случаю потери работы являются:

1) получение из информационной системы уполномоченного государственного органа сведений, подтверждающих факты назначения, осуществления социальной выплаты по случаю потери работы, подачи заявления или согласия через проактивную услугу на ее назначение;

2) представление заявителем неполного пакета документов в соответствии с законодательством Республики Казахстан и (или) документов с истекшим сроком действия, и (или) документов, срок действия которых истекает на день принятия решения о назначении или отказе в назначении социальной выплаты по случаю потери работы;

3) несоответствие сведений по документу, удостоверяющему личность (кроме его замены согласно законодательству Республики Казахстан, подтверждающейся сведениями из государственных информационных систем), с документами, необходимыми для ее назначения;

4) отсутствие права на назначение социальной выплаты по случаю потери работы;

5) отсутствие согласия заявителя на доступ к персональным данным ограниченного доступа, которые требуются для назначения социальной выплаты по случаю потери работы;

6) отсутствие уплаты социальных отчислений за участника системы обязательного социального страхования за последние двадцать четыре месяца, предшествующие месяцу возникновения социального риска по случаю потери работы;

7) наличие у участника системы обязательного социального страхования стажа участия в системе менее шести месяцев, определенного в соответствии с настоящим Кодексом.

2. Основаниями для отказа в назначении социальной выплаты по случаю потери работы являются:

1) установление недостоверности документов, представленных заявителем для назначения социальной выплаты по случаю потери работы, и (или) данных (сведений), содержащихся в них;

2) несоответствие заявителя и (или) представленных документов и (или) сведений, необходимых для назначения социальной выплаты по случаю потери работы, требованиям, установленным законодательством Республики Казахстан;

3) непредставление запрашиваемого Фондом при проверке документа и (или) сведений, необходимых для назначения социальной выплаты по случаю потери работы.

Статья 116. Права и обязанности получателя социальной выплаты по случаю потери работы

1. Получатель социальной выплаты по случаю потери работы имеет право:

1) получать социальную выплату по случаю потери работы в порядке, предусмотренном настоящим Кодексом;

2) запрашивать и получать бесплатно информацию от Государственной корпорации и Фонда о порядке назначения и получения социальной выплаты по случаю потери работы;

3) обжаловать решения, действия (бездействие) государственных органов, Государственной корпорации и Фонда в порядке, установленном законами Республики Казахстан.

2. Получатель социальной выплаты по случаю потери работы обязан:

1) представлять полные и достоверные документы (сведения) для назначения социальной выплаты по случаю потери работы в соответствии с законодательством Республики Казахстан;

2) в период получения социальной выплаты по случаю потери работы информировать Государственную корпорацию об обстоятельствах, которые могут служить основанием для прекращения выплаты, в течение десяти рабочих дней;

3) производить возврат излишне зачисленных (выплаченных) сумм социальной выплаты по случаю потери работы в добровольном порядке, а в случае отказа – в судебном порядке на основании решения суда, вступившего в законную силу.

Статья 117. Удержания из социальной выплаты по случаю потери работы

1. Из социальной выплаты по случаю потери работы удерживаются обязательные пенсионные взносы в размере 10 процентов и направляются в единый накопительный пенсионный фонд в соответствии с настоящим Кодексом.

2. Удержания из социальной выплаты по случаю потери работы могут производиться в порядке исполнительного производства, за исключением излишне зачисленных (выплаченных) сумм социальной выплаты по случаю потери работы, которые удерживаются на основании заявления получателя.

3. Удержания из социальной выплаты по случаю потери работы производятся из сумм, причитающихся к выплате.

4. Из социальной выплаты по случаю потери работы не может быть удержано более 25 процентов от причитающейся к выплате суммы.

Статья 118. Условие и размер назначения социальной выплаты по случаю потери работы

1. Участнику системы обязательного социального страхования социальная выплата по случаю потери работы назначается со дня возникновения права на социальную выплату, но не более срока достижения участником системы обязательного социального страхования возраста, предусмотренного пунктом 1 статьи 207 настоящего Кодекса, продолжительностью:

на один месяц – в случае, когда за него производились социальные отчисления от шести до двенадцати месяцев;

на два месяца – в случае, когда за него производились социальные отчисления от двенадцати до двадцати четырех месяцев;

на три месяца – в случае, когда за него производились социальные отчисления от двадцати четырех до тридцати шести месяцев;

на четыре месяца – в случае, когда за него производились социальные отчисления от тридцати шести до сорока восьми месяцев;

на пять месяцев – в случае, когда за него производились социальные отчисления от сорока восьми до шестидесяти месяцев;

на шесть месяцев – в случае, когда за него производились социальные отчисления от шестидесяти и более месяцев.

2. Размер социальной выплаты по случаю потери работы определяется путем умножения среднемесячного размера дохода, учтенного в качестве объекта исчисления социальных отчислений, на соответствующие коэффициенты замещения дохода и стажа участия в порядке, определяемом уполномоченным государственным органом, и выплачивается за счет активов Фонда.

3. Среднемесячный размер дохода, учтенного в качестве объекта исчисления социальных отчислений, определяется путем деления суммы доходов, с которых производились социальные отчисления за последние двадцать четыре календарных месяца (независимо от того, были ли в этот период перерывы в социальных отчислениях), предшествующих месяцу, в котором наступило право на социальную выплату по случаю потери работы, на двадцать четыре.

При этом доход, полученный в периоды трудовой, предпринимательской деятельности, занятия частной практикой по видам деятельности, к которым по решению Правительства Республики Казахстан применялся поправочный коэффициент 0 к ставке социальных отчислений, учитывается при определении среднемесячного размера дохода на основании справки о доходах, выдаваемой плательщиком.

Периоды получения социальной выплаты по случаю потери дохода в связи с ограничениями деятельности на период действия чрезвычайного положения, ограничительных мероприятий исключаются из расчета среднемесячного размера дохода и заменяются другими месяцами, непосредственно предшествовавшими началу периода определения среднемесячного размера дохода.

В случае если лица, указанные в подпункте 7) части первой статьи 243 настоящего Кодекса, определили ставку социальных отчислений в размере одного процента, то при исчислении социальной выплаты по случаю потери работы доход за каждый месяц, с которого производились социальные отчисления, определяется путем деления суммы фактически поступивших социальных отчислений в месяц на ставку социальных отчислений, установленную пунктом 1 статьи 244 настоящего Кодекса.

Коэффициент замещения дохода составляет 0,45.

Коэффициент стажа участия для участника системы обязательного социального страхования составляет:

от шести до двенадцати месяцев – 0,7;

от двенадцати до двадцати четырех месяцев – 0,75;

от двадцати четырех до тридцати шести месяцев – 0,85;

от тридцати шести до сорока восьми месяцев – 0,9;

от сорока восьми до шестидесяти месяцев – 0,95;

от шестидесяти до семидесяти двух месяцев – 1,0;

от шестидесяти и более месяцев – к 1,0 прибавляется 0,02 за каждые двенадцать месяцев стажа участия в системе обязательного социального страхования, но не более 1,3.

При определении коэффициента стажа участия засчитываются периоды получения социальной выплаты по случаю потери дохода в связи с ограничениями деятельности на период действия чрезвычайного положения, ограничительных мероприятий, периоды трудовой, предпринимательской деятельности, занятия частной практикой по видам деятельности, к которым по решению Правительства Республики Казахстан применялся поправочный коэффициент 0 к ставке социальных отчислений, а также период осуществления деятельности, доходы от которой с 1 апреля 2020 года по 1 октября 2020 года были исключены из доходов физического лица, подлежащих налогообложению, в соответствии с подпунктом 51) пункта 1 статьи 341 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

4. В случае, если плательщиком не осуществлен возврат излишне (ошибочно) уплаченных социальных отчислений в сроки и случаях, определяемых уполномоченным государственным органом, при исчислении размера социальной выплаты по случаю потери работы, суммы излишне (ошибочно) уплаченных социальных отчислений не учитываются.

5. Социальная выплата по случаю потери работы при последующем обращении назначается исходя из того, что за каждый месяц ранее полученной социальной выплаты по случаю потери работы из общего стажа участия в системе обязательного социального страхования вычитается двенадцать месяцев.

6. Социальные отчисления, поступившие от дохода, признанного незаконным на основании судебных актов и актов органа досудебного расследования, уплаченные за период, учтенный при определении размера социальных выплат, не учитываются при последующих обращениях участника системы обязательного социального страхования за назначением социальной выплаты по случаю потери работы.

Сноска. Статья 118 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 119. Приостановление, возобновление и прекращение социальной выплаты по случаю потери работы

1. Социальная выплата по случаю потери работы приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом социальная выплата возобновляется со дня приостановления;

2) истечении срока действия документа, удостоверяющего личность иностранца или лица без гражданства, удостоверения кандаса. При этом социальная выплата по случаю потери работы возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, удостоверения кандаса;

3) представлении заявителем недостоверных сведений, повлекших за собой необоснованное определение размера социальной выплаты по случаю потери работы. При этом социальная выплата по случаю потери работы возобновляется в размере, определенном в соответствии с настоящим Кодексом, со дня приостановления.

2. Социальная выплата по случаю потери работы возобновляется по заявлению получателя на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление социальной выплаты, при условии сохранения права на социальную выплату по случаю потери работы.

3. Социальная выплата по случаю потери работы прекращается:

1) в случае смерти получателя (вступления в законную силу решения суда об объявлении его умершим). При этом социальная выплата по случаю потери работы осуществляется по месяц смерти получателя (по месяц вступления в законную силу решения суда об объявлении его умершим) включительно;

2) в связи с представлением получателем недостоверных документов (сведений), послуживших основанием для принятия решения о назначении социальной выплаты по случаю потери работы. При этом социальная выплата по случаю потери работы прекращается со дня ее назначения;

3) в связи с подачей заявления получателя на прекращение социальной выплаты по случаю потери работы. При этом социальная выплата по случаю потери работы прекращается с первого числа месяца, следующего за месяцем подачи заявления;

4) с первого числа месяца, следующего за месяцем снятия получателя с учета в качестве безработного в карьерном центре;

5) с первого числа месяца, следующего за месяцем поступления сведений о прекращении получателем гражданства Республики Казахстан по основаниям, предусмотренным Законом Республики Казахстан "О гражданстве Республики Казахстан".

Глава 11. АДРЕСНАЯ СОЦИАЛЬНАЯ ПОМОЩЬ

Статья 120. Право на адресную социальную помощь

1. Адресная социальная помощь предоставляется гражданам Республики Казахстан, кандасам, беженцам, иностранцам и лицам без гражданства, постоянно проживающим в Республике Казахстан, со среднедушевым доходом, не превышающим черты бедности.

2. Лица (семьи) имеют право на адресную социальную помощь в виде безусловной денежной помощи или обусловленной денежной помощи.

Примечание ИЗПИ!

Пункт 3 с 01.01.2025 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

3. Размер черты бедности по Республике Казахстан определяется уполномоченным государственным органом на основе величины прожиточного минимума в среднем на душу населения в процентном выражении в зависимости от экономических возможностей государства.

4. Черта бедности по областям, городам республиканского значения, столице ежеквартально рассчитывается местными исполнительными органами на основе размера черты бедности, определенного уполномоченным государственным органом.

В средствах массовой информации публикуются сведения о:

1) черте бедности – ежеквартально местными исполнительными органами;

2) доле населения, имеющего доходы ниже прожиточного минимума, по республике, областям, городам республиканского значения, столице – ежегодно уполномоченным органом в области государственной статистики.

5. Адресная социальная помощь назначается каждому члену семьи, имеющему право на ее получение.

В состав семьи для оказания адресной социальной помощи включаются совместно проживающие члены семьи, связанные имущественными и личными неимущественными правами и обязанностями, вытекающими из брака (супружества), родства, свойства, усыновления (удочерения) или иной формы принятия детей на воспитание, а также совместно проживающие лица, фактически сожительствующие, но не состоящие в браке, за исключением лиц, находящихся:

1) на полном государственном обеспечении;

2) на срочной воинской службе;

3) в местах лишения свободы, на принудительном лечении.

Факт совместного проживания не требуется:

1) лицам или членам семьи, осуществляющим трудовую деятельность вне места жительства семьи;

2) детям, проживающим в семье и имеющим регистрацию в другом населенном пункте по месту обучения в организациях среднего образования в связи с отсутствием по месту жительства семьи организации образования такого уровня;

3) детям, обучающимся в интернатных организациях, кроме находящихся на полном государственном обеспечении, а также обучающимся по очной форме обучения в организациях технического и профессионального, послесреднего, высшего и (или) послевузовского образования Республики Казахстан, после достижения ими восемнадцатилетнего возраста до времени окончания организаций образования (но не более чем до достижения двадцатитрехлетнего возраста).

Статья 121. Безусловная денежная помощь

Безусловная денежная помощь оказывается:

1) одиноким и (или) одиноко проживающим малообеспеченным лицам с ограниченными возможностями участия в мерах содействия занятости в связи с:

достижением пенсионного возраста, установленного пунктом 1 статьи 207 настоящего Кодекса;

инвалидностью первой или второй группы;

наличием заболевания, при котором может устанавливаться срок временной нетрудоспособности более двух месяцев;

2) малообеспеченным семьям, в составе которых нет трудоспособных лиц или единственный трудоспособный член осуществляет уход за ребенком в возрасте до трех лет, ребенком с инвалидностью, лицом с инвалидностью первой или второй группы, престарелым, нуждающимся в постороннем уходе и помощи.

Статья 122. Обусловленная денежная помощь

1. Обусловленная денежная помощь оказывается одиноким и (или) одиноко проживающим малообеспеченным трудоспособным лицам, а также малообеспеченным семьям, имеющим в своем составе трудоспособного (трудоспособных) члена (членов), в том числе физических лиц, являющихся индивидуальными предпринимателями, деятельность которых приостановлена в соответствии с подпунктом 1) пункта 1 статьи 213 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), при условии его (их) участия в мерах содействия занятости и (или) при необходимости социальной адаптации, за исключением лиц (семей), указанных в пункте 4 настоящей статьи.

2. Заключение социального контракта является обязательным условием для назначения обусловленной денежной помощи.

Социальный контракт с получателями обусловленной денежной помощи заключается на период назначения обусловленной денежной помощи.

Формы социального контракта, индивидуального плана помощи утверждаются уполномоченным государственным органом.

3. Социальный контракт с получателями обусловленной денежной помощи расторгается при невыполнении в полном объеме малообеспеченным лицом (семьей) условий социального контракта и мероприятий индивидуального плана, в том числе по участию в мерах содействия занятости и трудоустройству, а также представлении ложных сведений и (или) недостоверных документов, повлекших за собой незаконные назначение и (или) выплату обусловленной денежной помощи.

Расторжение социального контракта является основанием для прекращения выплаты обусловленной денежной помощи лицу (семье).

4. Участие в мерах содействия занятости не является обязательным условием для выплаты обусловленной денежной помощи:

1) лицам с инвалидностью первой и второй групп;

2) учащимся, студентам, слушателям, курсантам и магистрантам очной формы обучения;

3) лицам, имеющим заболевания, при которых может устанавливаться срок временной нетрудоспособности более двух месяцев;

4) одному из родителей, осуществляющему уход за ребенком в возрасте до трех лет, лицам, осуществляющим уход за ребенком с инвалидностью, лицами с инвалидностью первой и второй групп, престарелыми старше восьмидесяти лет, которые нуждаются в постороннем уходе и помощи.

К осуществляющему уход за ребенком в возрасте до трех лет, ребенком с инвалидностью, лицами с инвалидностью первой и второй групп, престарелыми старше восьмидесяти лет, которые нуждаются в постороннем уходе и помощи, может быть отнесен только один трудоспособный член семьи;

5) лицам, имеющим постоянную работу.

Сноска. Статья 122 с изменением, внесенным ст. 263 настоящего Кодекса (вводится в действие с 01.01.2024).

Статья 123. Порядок назначения и выплаты адресной социальной помощи

1. Заявитель ежеквартально подтверждает право на получение адресной социальной помощи в соответствии с настоящей главой при отсутствии информации о доходах в Цифровой карте семьи.

2. Заявитель несет ответственность за достоверность представленных сведений в соответствии с законами Республики Казахстан.

3. Безусловная или обусловленная денежная помощь назначается каждому члену семьи, имеющему право на ее получение, на текущий квартал с месяца обращения и выплачивается ежемесячно.

При назначении адресной социальной помощи в проактивном формате днем обращения за оказанием считается день получения согласия заявителя на проведение обследования материального положения лица (семьи) участковой комиссией.

4. Консультанты по социальной работе и ассистенты оказывают содействие получателям адресной социальной помощи в реализации индивидуального плана и выполнении ими обязательств по социальному контракту.

5. Назначение адресной социальной помощи осуществляется уполномоченным органом по назначению адресной социальной помощи в пределах сумм, предусмотренных соответствующим бюджетом на оказание адресной социальной помощи.

6. Местные исполнительные органы района в городе, города районного значения, поселка, села, сельского округа осуществляют выявление малообеспеченных лиц в соответствии со статьей 35 Закона Республики Казахстан "О местном государственном управлении и самоуправлении в Республике Казахстан".

7. Заявитель и получатель имеют право обжаловать действия (бездействие) акима поселка, села, сельского округа и решения уполномоченного органа по назначению адресной социальной помощи и его должностных лиц в вышестоящий орган, суд в порядке, установленном законами Республики Казахстан.

Статья 124. Участковые комиссии

1. Участковые комиссии содействуют местным исполнительным органам и акимам поселка, села, сельского округа в деятельности по оказанию адресной социальной помощи населению.

Участковые комиссии готовят заключения о материальном положении лиц (семей), обратившихся за адресной социальной помощью.

2. Участковые комиссии могут состоять из представителей органов местного государственного управления, общественных объединений, объединений собственников имущества, простых товариществ многоквартирных жилых домов (простые товарищества), населения, организаций и уполномоченных органов образования, здравоохранения, социальной защиты населения, работников правоохранительных органов.

3. Участковые комиссии осуществляют свою деятельность в соответствии с положениями об участковых комиссиях, утверждаемыми местными исполнительными органами областей, городов республиканского значения, столицы по согласованию с местными представительными органами.

Типовое положение об участковых комиссиях, а также критерии определения нуждаемости в адресной социальной помощи по результатам обследования материального положения заявителя разрабатываются и утверждаются уполномоченным государственным органом.

Статья 125. Критерии вынесения заключения об отсутствии необходимости предоставления адресной социальной помощи

1. Основанием для вынесения участковой комиссией заключения об отсутствии необходимости предоставления адресной социальной помощи заявителю и (или) лицам, соответствующим требованиям пункта 1 статьи 120 настоящего Кодекса, является одно из следующих критериев:

1) наличие более одного жилища, принадлежащего ему (им) на праве собственности, в том числе принадлежавшего ему (им) на праве собственности жилища, пригодного для проживания, которое было отчуждено в течение последних пяти лет до момента обращения за адресной социальной помощью, за исключением случая, когда общая полезная площадь всех жилищ не превышает восемнадцати квадратных метров на одного члена семьи, а также жилищ, находящихся в аварийном состоянии, которое подтверждается соответствующим актом;

2) наличие в его (их) собственности, владении и (или) пользовании отдельного помещения, используемого для получения прибыли;

3) наличие в его (их) собственности земельного участка, предназначенного под индивидуальное жилищное строительство, при условии наличия у него (их) в собственности жилища, за исключением случая безвозмездного предоставления земельного участка в частную собственность местным исполнительным органом;

4) наличие в его (их) собственности более одной единицы легкового автомобиля в технически исправном состоянии, за исключением многодетных семей и семей, в составе которых имеются дети с инвалидностью, лица с инвалидностью первой и второй групп;

5) наличие в его (их) собственности и (или) во временном владении, пользовании сельскохозяйственной техники и (или) автобуса, и (или) микроавтобуса, и (или) грузового автомобиля, и (или) специализированного и (или) специального автомобиля, используемых для осуществления перевозок пассажиров, багажа, груза, либо морского и (или) внутреннего водного, и (или) воздушного транспорта, находящихся в технически исправном состоянии.

Местным исполнительным органом по согласованию с местным представительным органом могут устанавливаться дополнительные основания для вынесения заключения о необходимости или отсутствии необходимости предоставления адресной социальной помощи с учетом особенностей региона и (или) материального положения лица (семьи).

2. Участковые комиссии имеют право запрашивать в соответствующих органах сведения, необходимые для проведения обследований.

Сноска. Статья 125 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Статья 126. Определение размера адресной социальной помощи

1. Размер адресной социальной помощи на лицо (семью) рассчитывается уполномоченным органом по назначению адресной социальной помощи в виде разницы между среднедушевым доходом и чертой бедности, установленной в областях, городах республиканского значения, столице, из расчета на каждого члена семьи.

2. Дополнительная выплата на детей в соответствии с настоящим Кодексом производится на период назначения адресной социальной помощи в размере 1,5 месячного расчетного показателя, установленного на соответствующий финансовый год законом о республиканском бюджете, на каждого ребенка в возрасте от одного года до шести лет включительно.

3. Получатель адресной социальной помощи в течение десяти рабочих дней со дня возникновения обстоятельств, которые могут служить основанием для изменения размера адресной социальной помощи или права на ее получение, обязан информировать карьерный центр, а в сельской местности – акима поселка, села, сельского округа.

4. Среднедушевой доход за квартал, предшествующий обращению, и размер назначенной адресной социальной помощи пересчитываются в случаях:

изменения состава семьи – со дня изменения состава семьи;

выявления фактов или сведений, не учтенных при определении совокупного дохода семьи, за исключением представления заявителем ложных сведений и (или) недостоверных документов с целью получения адресной социальной помощи, – с месяца обращения.

Излишне выплаченные и (или) неправомерно полученные суммы адресной социальной помощи подлежат возврату в добровольном порядке, а в случае отказа – в судебном порядке.

При дальнейшем получении адресной социальной помощи излишне выплаченные и (или) неправомерно полученные суммы удерживаются из последующих выплат.

5. Формы отчетной документации в области адресной социальной помощи разрабатываются и утверждаются уполномоченным государственным органом.

Статья 127. Исчисление среднедушевого дохода

1. Определение совокупного дохода лица (семьи), претендующего на получение адресной социальной помощи, производится на основании заявления, представленного при обращении за адресной социальной помощью, и (или) сведений, полученных на основе данных Цифровой карты семьи и (или) организаций.

Местные исполнительные органы района (города областного значения) с учетом особенностей региона вправе определять домашний скот, птицу и земельный участок (земельную долю) как не дающие доход.

Правила исчисления совокупного дохода лица (семьи), претендующего на получение адресной социальной помощи, разрабатываются и утверждаются уполномоченным государственным органом.

2. Среднедушевой доход исчисляется путем деления совокупного дохода, полученного в квартале, предшествовавшем кварталу обращения за назначением адресной социальной помощи, на число членов семьи и на три месяца.

Статья 128. Отказ в назначении адресной социальной помощи

Основаниями для отказа в назначении адресной социальной помощи являются:

1) превышение среднедушевого дохода семьи черты бедности, установленной в областях, городах республиканского значения, столице;

2) отказ заявителя от проведения участковой комиссией обследования материального положения;

3) заключение участковой комиссии об отсутствии нуждаемости, подготовленное по результатам обследования материального положения лица (семьи);

4) отказ трудоспособного члена семьи, за исключением лиц, указанных в пункте 4 статьи 122 настоящего Кодекса, от участия в мерах содействия занятости – в течение шести месяцев со дня отказа;

5) расторжение ранее заключенного социального контракта и (или) неисполнение обязательств, предусмотренных социальным контрактом, по вине получателя – в течение шести месяцев, предшествующих повторному обращению за назначением адресной социальной помощи;

6) представление заведомо ложных сведений и (или) недостоверных документов для назначения адресной социальной помощи – в течение шести месяцев со дня их представления.

Статья 129. Прекращение выплаты адресной социальной помощи

Основаниями для прекращения выплаты адресной социальной помощи являются:

1) смерть заявителя адресной социальной помощи;

2) выезд заявителя адресной социальной помощи на постоянное место жительства в другой город республиканского либо областного значения, района или за пределы Республики Казахстан;

3) расторжение социального контракта в связи с невыполнением в полном объеме условий социального контракта и мероприятий индивидуального плана, в том числе по участию в мерах содействия занятости и трудоустройству;

4) представление ложных сведений и (или) недостоверных документов, повлекших за собой незаконные назначение и (или) выплату адресной социальной помощи.

Статья 130. Мониторинг правильности назначения и выплаты адресной социальной помощи

Мониторинг правильности назначения и выплаты адресной социальной помощи осуществляется уполномоченным государственным органом, а также местными исполнительными органами в рамках контроля за исполнением соответствующего бюджета.

Методологическое руководство назначения и выплаты адресной социальной помощи осуществляется уполномоченным государственным органом.

Глава 12. СПЕЦИАЛЬНЫЕ СОЦИАЛЬНЫЕ УСЛУГИ

Параграф 1. Система предоставления специальных социальных услуг

Статья 131. Право на получение специальных социальных услуг

Лица (семьи), признанные нуждающимися в специальных социальных услугах, имеют право на получение специальных социальных услуг в порядке и на условиях, предусмотренных настоящим Кодексом.

Статья 132. Виды специальных социальных услуг

1. Специальные социальные услуги включают гарантированный объем специальных социальных услуг и сверхгарантированный объем специальных социальных услуг.

2. Гарантированный объем специальных социальных услуг является единым перечнем специальных социальных услуг, утверждаемым уполномоченным государственным органом, и предоставляется за счет бюджетных средств лицам (семьям), признанным нуждающимися в специальных социальных услугах.

3. Сверхгарантированный объем специальных социальных услуг предоставляется за счет средств получателя специальных социальных услуг в соответствии с перечнем и порядком, утверждаемыми местными представительными органами областей (городов республиканского значения и столицы), за исключением случая, предусмотренного пунктом 3 статьи 133 настоящего Кодекса.

4. Специальные социальные услуги должны соответствовать стандартам оказания специальных социальных услуг, утверждаемым соответствующими уполномоченными органами в области образования, здравоохранения, социальной защиты и другими соответствующими центральными исполнительными органами.

5. Порядок предоставления специальных социальных услуг несовершеннолетним, находящимся в организации образования с особым режимом содержания, утверждается Правительством Республики Казахстан.

Статья 133. Основания, по которым лицо (семья) признается нуждающимся в специальных социальных услугах

1. Лицо (семья) признается нуждающимся в специальных социальных услугах по следующим основаниям:

1) сиротство;

2) отсутствие родительского попечения;

3) безнадзорность несовершеннолетних, в том числе девиантное поведение;

4) нахождение несовершеннолетних в специальных организациях образования, организациях образования с особым режимом содержания;

5) ограничение возможностей раннего психофизического развития детей от рождения до трех лет;

6) инвалидность и (или) стойкие нарушения функций организма, обусловленные физическими и (или) умственными возможностями;

7) ограничение жизнедеятельности вследствие социально значимых заболеваний и заболеваний, представляющих опасность для окружающих;

8) неспособность к самообслуживанию в связи с преклонным возрастом;

9) жестокое обращение, приведшее к социальной дезадаптации и социальной депривации;

10) бездомность (лица без определенного места жительства);

11) освобождение из мест лишения свободы;

12) нахождение на учете службы пробации.

2. Критерии оценки наличия жестокого обращения, приведшего к социальной дезадаптации и социальной депривации, определяет Министерство внутренних дел Республики Казахстан совместно с уполномоченным государственным органом и уполномоченными органами в области здравоохранения и образования.

Формами жестокого обращения, приведшего к социальной дезадаптации и социальной депривации, являются действия, связанные с бытовым насилием, торговлей людьми, в том числе несовершеннолетними, иными видами их эксплуатации, а также похищение людей независимо от наличия факта возбуждения уголовного производства по поводу совершенных действий.

3. Предоставление специальных социальных услуг лицу (семье), не относящемуся (не относящейся) к нуждающимся в специальных социальных услугах по основаниям, указанным в пункте 1 настоящей статьи, а также лицу, совершившему административное, уголовное правонарушение с применением насилия, на период установленных судом особых требований осуществляется за счет средств получателя услуг в порядке, определяемом уполномоченным государственным органом.

Сноска. Статья 133 с изменением, внесенным Законом РК от 15.04.2024 № 72-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 134. Права и обязанности лица (семьи), признанного нуждающимся в специальных социальных услугах

1. Лицо (семья), признанное нуждающимся в специальных социальных услугах, имеет право:

1) обращаться за предоставлением специальных социальных услуг;

2) получать информацию о своих правах, обязанностях и об условиях предоставления специальных социальных услуг;

3) принимать участие в проведении оценки и определении потребности в специальных социальных услугах;

4) выбирать субъектов, предоставляющих гарантированный и сверхгарантированный объемы специальных социальных услуг, за исключением несовершеннолетних, находящихся в организациях образования с особым режимом содержания;

5) получать или отказаться от предоставления специальных социальных услуг;

6) обжаловать действия (бездействие) должностных лиц, а также субъектов, предоставляющих специальные социальные услуги, в вышестоящий орган, суд в порядке, установленном законами Республики Казахстан;

7) на конфиденциальность информации личного характера, ставшей известной должностным лицам или субъектам, предоставляющим специальные социальные услуги.

2. Лицо (семья), признанное нуждающимся в специальных социальных услугах, обязано:

1) предоставлять полную и достоверную информацию для определения потребности и принятия решения о предоставлении специальных социальных услуг;

2) не препятствовать процессу проведения оценки и определения потребности в специальных социальных услугах;

3) заботиться и нести солидарную ответственность за сохранение и укрепление своего здоровья;

4) своевременно извещать субъекты, предоставляющие специальные социальные услуги, об изменении обстоятельств, влияющих на их предоставление;

5) выполнять рекомендации специалистов организаций, оказывающих специальные социальные услуги;

6) уважать честь и достоинство социальных работников;

7) соблюдать законодательство Республики Казахстан в области специальных социальных услуг.

Статья 135. Права и обязанности субъектов, предоставляющих специальные социальные услуги

1. Субъекты, предоставляющие специальные социальные услуги, вправе:

Примечание ИЗПИ!

Подпункт 1) с 01.01.2025 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

1) участвовать в конкурсах на предоставление специальных социальных услуг, услуг по оценке и определению потребности в специальных социальных услугах, оказываемых за счет бюджетных средств, в соответствии с законодательством Республики Казахстан о государственных закупках и о государственном социальном заказе, государственном заказе на реализацию стратегического партнерства, грантах и премиях для неправительственных организаций в Республике Казахстан;

2) предоставлять сверхгарантированный объем специальных социальных услуг;

3) осуществлять оценку и определение потребности в специальных социальных услугах;

4) запрашивать и получать необходимую информацию от местных исполнительных органов для проведения оценки и определения объҰма и видов специальных социальных услуг, кроме случаев, предусмотренных законодательством Республики Казахстан.

2. Субъекты, предоставляющие специальные социальные услуги, обязаны:

1) соблюдать стандарты оказания специальных социальных услуг;

2) создавать условия, необходимые для предоставления специальных социальных услуг;

3) уважать достоинство получателей специальных социальных услуг и членов их семей;

4) обращаться гуманно и не допускать дискриминационных действий по отношению к получателям специальных социальных услуг и членам их семей;

5) обеспечивать конфиденциальность при предоставлении специальных социальных услуг, за исключением случаев, предусмотренных законодательством Республики Казахстан;

6) обеспечивать подготовку и повышение квалификации социальных работников.

3. Порядок деятельности организаций, оказывающих специальные социальные услуги в области социальной защиты, утверждается уполномоченным государственным органом.

Примечание ИЗПИ!

Статья 136 с 01.01.2025 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

Статья 136. Регистр организаций, предоставляющих специальные социальные услуги

1. Регистр организаций, предоставляющих специальные социальные услуги, – электронный перечень организаций, заключивших договор на оказание специальных социальных услуг с местными исполнительными органами.

2. Регистр организаций, предоставляющих специальные социальные услуги, формируется в электронном виде на портале социальных услуг в порядке, определяемом уполномоченным государственным органом.

3. Сведения, содержащиеся в регистре организаций, предоставляющих специальные социальные услуги, являются общедоступными при согласии организаций, оказывающих специальные социальные услуги.

Параграф 2. Профилактика возникновения нуждаемости в специальных социальных услугах

Статья 137. Профилактика возникновения нуждаемости в специальных социальных услугах

Профилактика возникновения нуждаемости в специальных социальных услугах направлена на выявление и предотвращение оснований, по которым лицо (семья) признается нуждающимся в специальных социальных услугах.

Статья 138. Межведомственное взаимодействие по профилактике возникновения нуждаемости в специальных социальных услугах

Мероприятия по профилактике возникновения нуждаемости в специальных социальных услугах осуществляют местные исполнительные органы в пределах установленных компетенций путем:

1) выявления оснований, по которым лицо (семья) может быть признано потенциально нуждающимся в специальных социальных услугах;

2) обследования условий жизнедеятельности лица (семьи), определения причин, влияющих на ухудшение этих условий;

3) составления индивидуального плана мероприятий, способствующих недопущению наступления нуждаемости в специальных социальных услугах;

4) анализа результатов профилактики возникновения нуждаемости в специальных социальных услугах;

Примечание ИЗПИ!

Подпункт 5) вводится в действие с 01.01.2025 в соответствии со ст. 263 настоящего Кодекса.

5) мониторинга и прогнозирования социального благополучия семьи (лица) на основе данных Цифровой карты семьи.

Статья 138-1. Раннее выявление лиц (семей), находящихся в трудной жизненной ситуации

Уполномоченный государственный орган координирует комплекс организационно-практических мероприятий при участии субъектов по раннему выявлению и организации оказания поддержки (органов образования, здравоохранения, внутренних дел) лицам (семьям), находящимся в трудной жизненной ситуации, в том числе посредством интегрированной модели.

Сноска. Параграф 2 главы 12 дополнен статьей 138-1 в соответствии с Законом РК от 15.04.2024 № 72-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Параграф 3. Организация и предоставление специальных социальных услуг

Статья 139. Обращение за предоставлением специальных социальных услуг

Примечание ИЗПИ!

Пункт 1 с 01.01.2025 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

1. Лицо (семья), нуждающееся в специальных социальных услугах, обращается за предоставлением специальных социальных услуг по месту проживания путем подачи заявления.

2. Лицу (семье), нуждающемуся в специальных социальных услугах вследствие бездомности (лицу без определенного места жительства), жестокого обращения, приведшего к социальной дезадаптации и социальной депривации, специальные социальные услуги предоставляются независимо от места проживания.

3. В интересах лица (семьи), нуждающегося в специальных социальных услугах, с заявлением о предоставлении специальных социальных услуг с указанием причины, по которой лицо (семья) не обращается самостоятельно, может обратиться:

1) один из взрослых членов семьи;

2) опекун (попечитель);

3) аким поселка, села, сельского округа;

4) лицо по доверенности в соответствии с гражданским законодательством Республики Казахстан;

5) субъект, предоставляющий специальные социальные услуги лицу (семье), нуждающемуся в специальных социальных услугах вследствие:

жестокого обращения, приведшего к социальной дезадаптации и социальной депривации;

бездомности (лицу без определенного места жительства);

6) организация, осуществлявшая мероприятия по профилактике возникновения нуждаемости в специальных социальных услугах.

Статья 140. Оценка и определение потребности в специальных социальных услугах

1. Предоставление специальных социальных услуг осуществляется на основе оценки и определения потребности в специальных социальных услугах лица (семьи), нуждающегося в специальных социальных услугах, определяемой социальным работником по оценке и определению потребности в специальных социальных услугах.

2. Критериями при проведении оценки и определении потребности в специальных социальных услугах являются:

1) ограничение жизнедеятельности;

2) социальная дезадаптация;

3) социальная депривация;

4) неблагополучная социальная среда.

Статья 141. Предоставление специальных социальных услуг

1. Предоставление гарантированного объема специальных социальных услуг за счет бюджетных средств осуществляется на основании решения местных исполнительных органов районов, городов областного, республиканского значения, столицы, за исключением лиц, нуждающихся в специальных социальных услугах вследствие жестокого обращения, приведшего к социальной дезадаптации и социальной депривации, связанным с торговлей людьми и бездомностью.

Специальные социальные услуги за счет бюджетных средств предоставляются лицам (семьям), нуждающимся в специальных социальных услугах по основаниям, указанным в:

1) подпункте 6) пункта 1 статьи 133 настоящего Кодекса, в соответствии с индивидуальной программой через портал социальных услуг;

2) подпункте 9) пункта 1 статьи 133 настоящего Кодекса, в соответствии с критериями оценки наличия жестокого обращения, приведшего к социальной дезадаптации и социальной депривации;

3) подпунктах 10), 11) и 12) пункта 1 статьи 133 настоящего Кодекса, на основании заявления;

4) подпунктах 1), 2), 3), 4), 5), 7) и 8) пункта 1 статьи 133 настоящего Кодекса, по решению местных исполнительных органов.

2. Предоставление специальных социальных услуг за счет средств получателя специальных социальных услуг осуществляется в соответствии с договором, заключаемым лицом (семьей), нуждающимся в специальных социальных услугах, и субъектами, предоставляющими специальные социальные услуги.

3. Лицами (семьями), нуждающимися в специальных социальных услугах по основаниям, указанным в подпунктах 6) и 8) пункта 1 статьи 133 настоящего Кодекса, выбор субъектов из числа включенных в регистр организаций, предоставляющих специальные социальные услуги, осуществляется через портал социальных услуг.

4. Основаниями для отказа в предоставлении специальных социальных услуг являются:

1) несоответствие основаниям, указанным в статье 133 настоящего Кодекса;

2) недостоверность представленных сведений и документов;

3) наличие медицинских противопоказаний к предоставлению специальных социальных услуг.

Статья 142. Финансирование субъектов, предоставляющих специальные социальные услуги

1. Финансирование субъектов, предоставляющих специальные социальные услуги, осуществляется за счет:

1) бюджетных средств в порядке, установленном законодательством Республики Казахстан;

2) средств, полученных за предоставление сверхгарантированного объема специальных социальных услуг;

3) иных источников, не противоречащих законодательству Республики Казахстан.

Примечание ИЗПИ!

Пункт 2 вводится в действие с 01.01.2025 в соответствии со ст. 263 настоящего Кодекса.

2. Финансирование субъектов, предоставляющих специальные социальные услуги в области социальной защиты за счет бюджетных средств, установленных законодательством Республики Казахстан, реализуется в соответствии с правилами и методикой формирования тарифов на специальные социальные услуги, утверждаемыми уполномоченным государственным органом.

Тарифы на предоставление специальных социальных услуг утверждаются местными исполнительными органами.

Порядок оплаты специальных социальных услуг утверждается уполномоченным государственным органом.

Параграф 4. Национальный превентивный механизм

Статья 143. Национальный превентивный механизм

1. Национальный превентивный механизм действует в виде системы предупреждения пыток и других жестоких, бесчеловечных или унижающих достоинство видов обращения и наказания, функционирующей посредством деятельности участников национального превентивного механизма.

2. В рамках своей деятельности участники национального превентивного механизма посещают субъекты, предоставляющие специальные социальные услуги, и иные организации, определяемые законами Республики Казахстан для посещения данными участниками (далее – превентивные посещения).

3. Участниками национального превентивного механизма являются Уполномоченный по правам человека в Республике Казахстан, а также отбираемые Координационным советом члены общественных наблюдательных комиссий и общественных объединений, осуществляющих деятельность по защите прав, законных интересов граждан, юристы, социальные работники, врачи.

4. Уполномоченный по правам человека в Республике Казахстан координирует деятельность участников национального превентивного механизма, принимает в соответствии с законодательством Республики Казахстан меры для обеспечения необходимого потенциала и профессиональных знаний участников национального превентивного механизма.

5. Возмещение расходов участников национального превентивного механизма по превентивным посещениям осуществляется из бюджетных средств в порядке, определяемом Правительством Республики Казахстан.

Статья 144. Координационный совет

1. В целях обеспечения эффективной координации деятельности национального превентивного механизма при Уполномоченном по правам человека в Республике Казахстан создается Координационный совет.

Члены Координационного совета, за исключением Уполномоченного по правам человека в Республике Казахстан, избираются комиссией, создаваемой Уполномоченным по правам человека из числа граждан Республики Казахстан.

2. Уполномоченный по правам человека в Республике Казахстан утверждает:

1) положение о Координационном совете при Уполномоченном по правам человека в Республике Казахстан;

2) порядок отбора участников национального превентивного механизма;

3) порядок формирования групп из участников национального превентивного механизма для превентивных посещений;

4) методические рекомендации по превентивным посещениям;

5) порядок подготовки ежегодного консолидированного доклада по итогам превентивных посещений.

3. Координационный совет взаимодействует с Подкомитетом по предупреждению пыток и других жестоких, бесчеловечных или унижающих достоинство видов обращения и наказания Комитета против пыток Организации Объединенных Наций.

Статья 145. Требования к участникам национального превентивного механизма

1. Участниками национального превентивного механизма не могут быть лица:

1) имеющие не погашенную или не снятую в установленном законом порядке судимость;

2) подозреваемые или обвиняемые в совершении уголовных правонарушений;

3) признанные судом недееспособными или ограниченно дееспособными;

4) судьи, адвокаты, государственные служащие и военнослужащие, а также работники правоохранительных и специальных государственных органов;

5) состоящие на учете у психиатра и (или) нарколога.

2. Участниками национального превентивного механизма также не могут быть лица, освобожденные от уголовной ответственности по нереабилитирующим основаниям за совершение умышленного преступления; уволенные с государственной или воинской службы, из правоохранительных и специальных государственных органов, судов или исключенные из коллегии адвокатов по отрицательным мотивам; лишенные лицензии на занятие адвокатской деятельностью.

Статья 146. Права участника национального превентивного механизма

1. Участник национального превентивного механизма вправе:

1) получать информацию о количестве лиц, содержащихся в организациях, подлежащих превентивному посещению, количестве таких организаций и их месте нахождения;

2) иметь доступ к информации, касающейся обращения с лицами, содержащимися в организациях, подлежащих превентивному посещению, а также условий их содержания;

3) осуществлять превентивные посещения в установленном порядке в составе сформированных групп;

4) проводить беседы с лицами, содержащимися в организациях, подлежащих превентивным посещениям, и (или) их законными представителями без свидетелей лично или при необходимости через переводчика, а также с любым другим лицом, которое, по мнению участника национального превентивного механизма, может предоставить соответствующую информацию;

5) беспрепятственно выбирать и посещать организации, подлежащие превентивному посещению;

6) принимать сообщения и жалобы о применении пыток и других жестоких, бесчеловечных или унижающих достоинство видов обращения и наказания.

2. Участник национального превентивного механизма является независимым при осуществлении своей деятельности.

Статья 147. Обязанности участников национального превентивного механизма

1. При исполнении своих полномочий участники национального превентивного механизма обязаны соблюдать законодательство Республики Казахстан.

2. Не допускается вмешательство участников национального превентивного механизма в деятельность организаций, подлежащих превентивному посещению.

3. При наличии обстоятельств, вызывающих сомнение в беспристрастности участника национального превентивного механизма, входящего в группу по превентивному посещению, он обязан отказаться от участия в превентивном посещении.

4. Участники национального превентивного механизма обязаны регистрировать принимаемые сообщения и жалобы о применении пыток и других жестоких, бесчеловечных или унижающих достоинство видов обращения и наказания в порядке, определяемом Уполномоченным по правам человека в Республике Казахстан.

Принятые сообщения и жалобы передаются на рассмотрение Уполномоченному по правам человека в Республике Казахстан в порядке, предусмотренном законодательством Республики Казахстан.

Информация о принятых и переданных сообщениях и жалобах включается в отчет по результатам превентивных посещений.

5. Участники национального превентивного механизма, нарушившие положения настоящего Кодекса, несут ответственность, установленную законами Республики Казахстан.

Статья 148. Прекращение полномочий участника национального превентивного механизма

Полномочия участника национального превентивного механизма прекращаются при:

1) нарушении положений настоящего Кодекса;

2) письменном заявлении о сложении своих полномочий;

3) его смерти либо вступлении в законную силу решения суда об объявлении его умершим;

4) выезде на постоянное жительство за пределы Республики Казахстан;

5) утрате гражданства Республики Казахстан;

6) вступлении в законную силу обвинительного приговора суда;

7) наступлении иных случаев, предусмотренных законами Республики Казахстан.

Статья 149. Виды и периодичность превентивных посещений

1. Превентивные посещения участников национального превентивного механизма подразделяются на:

1) периодические превентивные посещения, проводимые на регулярной основе не реже одного раза в четыре года;

2) промежуточные превентивные посещения, проводимые в период между периодическими превентивными посещениями с целью мониторинга реализации рекомендаций по результатам предыдущего периодического превентивного посещения, а также предупреждения преследования лиц, с которыми участники национального превентивного механизма проводили беседы, со стороны администраций организаций, подлежащих превентивному посещению;

3) специальные превентивные посещения, проводимые на основании поступивших сообщений о применении пыток и других жестоких, бесчеловечных или унижающих достоинство видов обращения и наказания.

2. Координационный совет определяет сроки и перечень организаций, подлежащих превентивным посещениям, в пределах выделенных бюджетных средств.

Статья 150. Порядок превентивных посещений

1. Превентивные посещения проводятся группами, формируемыми Координационным советом из участников национального превентивного механизма, в соответствии с правилами, утверждаемыми Правительством Республики Казахстан по согласованию с Уполномоченным по правам человека в Республике Казахстан.

2. При формировании групп для превентивных посещений никто из участников национального превентивного механизма не может подвергаться какой-либо дискриминации по мотивам происхождения, социального, должностного и имущественного положения, пола, расы, национальности, языка, отношения к религии, убеждений, места жительства или по любым иным обстоятельствам.

3. Обеспечение безопасности участников национального превентивного механизма возлагается на администрацию организаций, подлежащих превентивному посещению. В случае неправомерных действий участников национального превентивного механизма руководитель администрации организаций, подлежащих превентивному посещению, письменно информирует Уполномоченного по правам человека в Республике Казахстан.

4. По результатам каждого превентивного посещения от имени группы составляется письменный отчет по форме, утвержденной Координационным советом, который подписывается всеми членами группы, осуществившей превентивное посещение. Член группы, имеющий особое мнение, оформляет его письменно и прилагает к отчету.

Статья 151. Ежегодный консолидированный доклад участников национального превентивного механизма

1. Координационный совет готовит ежегодный консолидированный доклад участников национального превентивного механизма с учетом их отчетов по результатам превентивных посещений.

2. В ежегодный консолидированный доклад участников национального превентивного механизма также включаются:

рекомендации уполномоченным государственным органам по улучшению условий обращения с лицами, содержащимися в организациях, подлежащих превентивному посещению, и предупреждению пыток и других жестоких, бесчеловечных или унижающих достоинство видов обращения и наказания;

предложения по совершенствованию законодательства Республики Казахстан.

К ежегодному консолидированному докладу участников национального превентивного механизма прилагается финансовый отчет по превентивным посещениям за прошедший год.

3. Ежегодный консолидированный доклад участников национального превентивного механизма направляется для рассмотрения уполномоченным государственным органам и размещается на интернет-ресурсе Уполномоченного по правам человека в Республике Казахстан в срок не позднее одного месяца со дня его утверждения Координационным советом.

Статья 152. Конфиденциальность

1. Участники национального превентивного механизма не вправе разглашать сведения о частной жизни лица, ставшие известными им в ходе превентивных посещений, без согласия данного лица.

2. Разглашение участниками национального превентивного механизма сведений о частной жизни лица, ставших известными им в ходе превентивных посещений, без согласия данного лица влечет ответственность, установленную законами Республики Казахстан.

Статья 153. Взаимодействие уполномоченных государственных органов с участниками национального превентивного механизма

1. Государственные органы и их должностные лица оказывают содействие участникам национального превентивного механизма в осуществлении ими законной деятельности.

Ни один государственный орган или должностное лицо не вправе ограничивать права и свободы граждан за сообщение участникам национального превентивного механизма о фактах применения пыток и других жестоких, бесчеловечных или унижающих достоинство видов обращения и наказания.

Должностные лица, воспрепятствующие законной деятельности участников национального превентивного механизма, несут ответственность, установленную законами Республики Казахстан.

2. Уполномоченные государственные органы в течение трех месяцев со дня получения ежегодного консолидированного доклада участников национального превентивного механизма в письменной форме информируют Уполномоченного по правам человека в Республике Казахстан о мерах, принятых по результатам рассмотрения полученного доклада.

3. На основании отчетов участников национального превентивного механизма по результатам превентивных посещений Уполномоченный по правам человека в Республике Казахстан в установленном законодательством Республики Казахстан порядке имеет право обращаться к уполномоченным государственным органам или должностным лицам с ходатайством (заявлением) о возбуждении производства или производства по делам об административном правонарушении либо уголовного дела в отношении должностного лица, нарушившего права и свободы человека и гражданина.

Глава 13. ГОСУДАРСТВЕННАЯ ПОДДЕРЖКА ЛИЦ С ИНВАЛИДНОСТЬЮ

Параграф 1. Общие положения

Статья 154. Права и обязанности лиц с инвалидностью

1. Лица с инвалидностью в Республике Казахстан обладают всей полнотой социально-экономических и личных прав и свобод, закрепленных Конституцией Республики Казахстан, другими законодательными актами Республики Казахстан, включая права на:

1) социальную защиту, в том числе абилитацию, реабилитацию, интеграцию в общество;

2) обеспечение условий для получения дошкольного воспитания и обучения, образования;

3) гарантированный объем бесплатной медицинской помощи и медицинскую помощь в системе обязательного социального медицинского страхования в порядке, определяемом законодательством Республики Казахстан;

4) гарантированный объем специальных социальных услуг;

5) профессиональную подготовку и переподготовку, восстановление трудоспособности и трудоустройство;

6) обеспечение доступа к объектам инфраструктуры, информатизации, к транспорту, информации, зрелищным культурно-массовым мероприятиям, спортивным соревнованиям и государственным услугам;

7) осуществление своего права избирать и быть избранным;

8) жилище в соответствии с жилищным законодательством Республики Казахстан;

9) первоочередное обслуживание в государственных и иных организациях, в том числе в организациях здравоохранения, культуры, связи, транспорта, сфере услуг.

2. Лица с инвалидностью обязаны:

1) представлять полные и достоверные сведения, в том числе о состоянии своего здоровья, в соответствии с законодательством Республики Казахстан;

2) проходить профилактические медицинские осмотры, скрининговые исследования в порядке, определяемом законодательством Республики Казахстан в области здравоохранения;

3) выполнять рекомендованные мероприятия индивидуальной программы;

4) принимать участие в социализации и интеграции в общество.

Статья 155. Медико-социальная экспертиза

1. Установление инвалидности, степени утраты трудоспособности лица осуществляется путем очного или заочного проведения медико-социальной экспертизы уполномоченным государственным органом.

2. Направление на медико-социальную экспертизу врачебно-консультативной комиссией проводится в порядке, определенном уполномоченным органом в области здравоохранения.

3. Медико-социальная экспертиза осуществляется исходя из комплексной оценки состояния организма на основе анализа клинико-функциональных, социальных, профессиональных и психологических данных освидетельствуемого лица с использованием классификаций и критериев в порядке, определенном уполномоченным государственным органом.

4. В проведении медико-социальной экспертизы заявителю отказывается:

при представлении документов с истекшим сроком действия;

при представлении неполного пакета документов;

при обращении в отдел медико-социальной экспертизы на очное освидетельствование не по месту постоянной регистрации.

5. По итогам проведения медико-социальной экспертизы инвалидность и (или) степень утраты трудоспособности не устанавливаются в случаях отсутствия стойких нарушений функций организма, которые приводят к ограничению одной из категорий жизнедеятельности.

6. При установлении лицу инвалидности и (или) установлении степени утраты трудоспособности определяются причины, сроки, потребность в мерах социальной защиты, а также разрабатываются социальная и профессиональная части индивидуальной программы.

7. В зависимости от степени нарушения функций организма, ограничений жизнедеятельности, реабилитационного прогноза и потенциала устанавливаются следующие категории:

1) лицу при определении инвалидности:

до семилетнего возраста – категория "ребенок с инвалидностью" на 6 месяцев, 1 год, 2 года, 5 лет или до достижения семилетнего возраста;

с семилетнего до восемнадцатилетнего возраста – категории "ребенок с инвалидностью первой группы", "ребенок с инвалидностью второй группы", "ребенок с инвалидностью третьей группы" на 6 месяцев, 1 год, 2 года, 5 лет или до достижения восемнадцатилетнего возраста;

старше восемнадцатилетнего возраста – группы инвалидности "первая группа инвалидности", "вторая группа инвалидности", "третья группа инвалидности" на 6 месяцев, 1 год, 2 года, 5 лет или без срока переосвидетельствования;

2) участнику системы обязательного социального страхования в случае наступления социального риска, влекущего утрату трудоспособности, – степень утраты общей трудоспособности от 30 до 100 процентов включительно на 6 месяцев, 1 год, 2 года, 5 лет, до достижения восемнадцатилетнего возраста, до достижения участником системы обязательного социального страхования возраста, предусмотренного пунктом 1 статьи 207 настоящего Кодекса.

В случае установления степени утраты общей трудоспособности лицу с инвалидностью с очередным сроком переосвидетельствования степень утраты общей трудоспособности устанавливается до окончания срока инвалидности по данному социальному риску;

3) работнику, получившему производственную травму и (или) профессиональное заболевание, связанное с исполнением им трудовых (служебных) обязанностей, – степень утраты профессиональной трудоспособности от 5 до 100 процентов включительно на 6 месяцев, 1 год, 2 года, 5 лет или без срока переосвидетельствования.

В случае установления степени утраты профессиональной трудоспособности лицу с инвалидностью с очередным сроком переосвидетельствования степень утраты профессиональной трудоспособности устанавливается до окончания срока инвалидности по производственной травме и (или) профессиональному заболеванию.

8. Определяются следующие причины инвалидности и (или) степени утраты трудоспособности:

1) общее заболевание;

2) трудовое увечье;

3) профессиональное заболевание;

4) инвалидность с детства;

5) инвалидность детей до семи лет;

6) инвалидность детей с семи до восемнадцати лет;

7) ранения, контузии, увечья, заболевания, полученные при исполнении служебных обязанностей, при прохождении воинской службы, при ликвидации последствий аварий на ядерных объектах гражданского или военного назначения либо в результате аварийных ситуаций на ядерных объектах, в результате несчастного случая, не связанного с исполнением обязанностей воинской службы (служебных обязанностей), либо заболевания, не связанные с выполнением воинского и служебного долга, при условии установления причинно-следственной связи уполномоченным органом соответствующей сферы деятельности;

8) инвалидность вследствие чрезвычайных экологических ситуаций, в том числе вследствие радиационного воздействия при проведении ядерных взрывов и испытаний и (или) их последствий, при условии установления причинно-следственной связи уполномоченным органом соответствующей сферы деятельности.

Причины инвалидности, указанные в подпунктах 7) и 8) настоящего пункта, выносятся в строгом соответствии с приведенной формулировкой уполномоченного органа, установившего причинно-следственную связь.

9. Работникам, получившим производственную травму и (или) профессиональное заболевание, связанное с исполнением им трудовых (служебных) обязанностей, устанавливаются следующие причины степени утраты профессиональной трудоспособности:

1) трудовое увечье;

2) профессиональное заболевание.

10. Лица с инвалидностью и (или) с утратой трудоспособности проходят переосвидетельствование с соблюдением установленных сроков инвалидности и степени утраты трудоспособности.

11. В случае несогласия с результатами проведенной медико-социальной экспертизы лицо и (или) законный представитель обращаются в уполномоченный государственный орган.

Рассмотрение обжалований решений отделов медико-социальной экспертизы и контроль по вопросам медико-социальной экспертизы осуществляются отделом методологии и контроля медико-социальной экспертизы в порядке, установленном законами Республики Казахстан.

12. Отдел методологии и контроля медико-социальной экспертизы при выявлении факта представления недостоверных документов на медико-социальную экспертизу и (или) необоснованного вынесения экспертного заключения оформляет протокол, на основании которого до переосвидетельствования по контролю и вынесения экспертного заключения приостанавливаются выплаты и пособия, связанные с установлением инвалидности и (или) степени утраты трудоспособности.

13. В период чрезвычайного положения лицам, срок переосвидетельствования которых наступил не более чем за месяц до введения чрезвычайного положения и во время чрезвычайного положения и не прошедшим переосвидетельствование в указанный период, сроки инвалидности, степени утраты трудоспособности и индивидуальной программы продлеваются автоматически на период действия чрезвычайного положения.

Месяц окончания действия режима чрезвычайного положения засчитывается полностью.

Примечание ИЗПИ!

Статья 156 вводится в действие с 01.01.2025 в соответствии со ст. 263 настоящего Кодекса.

Статья 156. Особенности заочного проактивного освидетельствования

1. При установлении инвалидности и степени утраты трудоспособности в заочном проактивном формате уполномоченным государственным органом к проведению медико-социальной экспертизы привлекаются независимые эксперты медико-социальной экспертизы на основе контракта на оказание экспертных услуг.

2. Порядок ведения реестра независимых экспертов медико-социальной экспертизы, а также основания включения в реестр и исключения из него определяются уполномоченным государственным органом.

3. Порядок и критерии оценки результатов работы независимых экспертов медико-социальной экспертизы определяются уполномоченным государственным органом.

4. Порядок оплаты услуг независимых экспертов медико-социальной экспертизы и тарифы на услуги независимых экспертов медико-социальной экспертизы утверждаются уполномоченным государственным органом.

5. Заочное проактивное освидетельствование проводится по перечню нозологических форм, определенных уполномоченным государственным органом совместно с уполномоченным органом в области здравоохранения.

Статья 157. Индивидуальная программа

1. Индивидуальная программа разрабатывается на основе оценки индивидуальных потребностей лица с инвалидностью на срок установления инвалидности и определяет комплекс мероприятий, включающих в себя медицинские, социальные, профессиональные меры, направленные на формирование, развитие, восстановление и (или) компенсацию нарушенных и (или) утраченных функций организма, в порядке, определенном уполномоченным государственным органом.

2. Индивидуальная программа также включает в себя наименования технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, в которых нуждается лицо с инвалидностью, в соответствии с классификатором технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, предоставляемых лицам с инвалидностью, в порядке, определенном уполномоченным государственным органом.

3. Лицу с инвалидностью предоставляются мероприятия индивидуальной программы бесплатно в пределах гарантированной суммы на возмещение стоимости товаров, услуг и гарантированного объема специальных социальных услуг и (или) на возмездной основе, в оплате которых принимает участие лицо с инвалидностью или работодатель, по вине которого получено трудовое увечье или профессиональное заболевание.

Параграф 2. Абилитация и реабилитация лиц с инвалидностью

Статья 158. Специализированные организации лиц с инвалидностью

1. Специализированные организации лиц с инвалидностью – общественные объединения лиц с инвалидностью, а также организации, сто процентов долей участия в которых принадлежат общественным объединениям лиц с инвалидностью, при условии соответствия таких объединений и организаций следующим условиям:

среднегодовая численность лиц с инвалидностью составляет не менее 51 процента от общего числа работников;

расходы по оплате труда лиц с инвалидностью за год составляют не менее 35 процентов от общих расходов по оплате труда.

2. Центральные и местные исполнительные органы взаимодействуют с общественными объединениями лиц с инвалидностью и их полномочными представителями при:

1) подготовке и принятии решений, затрагивающих интересы лиц с инвалидностью;

2) организации совместно с уполномоченным органом в области физической культуры и спорта или местными исполнительными органами областей, городов республиканского значения, столицы, районов, городов областного значения спортивных мероприятий;

3) организации совместно с уполномоченными территориальными органами культуры просветительских и культурных мероприятий.

3. Общественным объединениям лиц с инвалидностью, а также их организациям передача права собственности на земельные участки, застроенные зданиями (строениями, сооружениями), находящимися в их собственности, из государственной собственности в частную осуществляется безвозмездно в случаях, предусмотренных законами Республики Казахстан.

В случае прекращения деятельности общественных объединений лиц с инвалидностью или отчуждения недвижимости из собственности общественных объединений лиц с инвалидностью, их организаций земельные участки, находящиеся в их собственности, подлежат возврату в собственность государства.

4. Общественные объединения лиц с инвалидностью вправе участвовать в формировании государственной политики в сфере социальной защиты лиц с инвалидностью путем:

1) внесения предложений в центральные и местные исполнительные органы по обеспечению защиты прав и законных интересов лиц с инвалидностью;

2) участия в оценке эффективности реализации государственной политики по вопросам обеспечения прав и улучшения качества жизни лиц с инвалидностью;

3) внесения предложений в разрабатываемые нормативные правовые акты Республики Казахстан по вопросам социальной защиты лиц с инвалидностью.

Статья 159. Профилактика инвалидности

1. Профилактика инвалидности включает комплекс медицинских и немедицинских мероприятий, направленных на раннюю диагностику, предупреждение прогрессирования заболеваний на ранних стадиях и их последствий, контролирование уже развившихся осложнений, повреждений органов и тканей, а также мероприятия по охране здоровья, улучшению экологической среды обитания человека, формированию здорового образа жизни, обеспечению безопасных условий труда, предотвращению травматизма на производстве, снижению профессиональных заболеваний.

2. Профилактика инвалидности осуществляется соответствующими государственными органами, местными исполнительными органами, организациями и работодателями в соответствии с законодательством Республики Казахстан.

Статья 160. Медицинская реабилитация (абилитация)

1. Медицинская реабилитация (абилитация) осуществляется медицинскими работниками в соответствии с клиническими протоколами, стандартами и правилами оказания медицинской помощи.

Медицинская абилитация проводится детям с врожденными функциональными ограничениями до достижения ими возраста трех лет.

2. Медицинская организация разрабатывает медицинскую часть индивидуальной программы реабилитации (абилитации) лиц с инвалидностью, с указанием объемов медицинских услуг, видов и сроков проведения реабилитации (абилитации), осуществляет ее выполнение.

3. Обеспечение лиц с инвалидностью и детей с инвалидностью санаторно-курортным лечением осуществляется через портал социальных услуг в порядке, определенном уполномоченным государственным органом, за исключением случаев, предусмотренных статьей 169 настоящего Кодекса.

4. Лицу с инвалидностью, получившему трудовое увечье или профессиональное заболевание по вине работодателя, расходы на санаторно-курортное лечение возмещаются работодателем в соответствии с законодательством Республики Казахстан, за исключением случаев, предусмотренных пунктами 5 и 6 настоящей статьи.

5. В случае вступления в законную силу в отношении работодателя решения суда о признании его банкротом санаторно-курортное лечение лицу с инвалидностью, получившему трудовое увечье или профессиональное заболевание по вине работодателя, предоставляется в соответствии с пунктом 3 настоящей статьи.

6. В случае прекращения деятельности работодателя – индивидуального предпринимателя или ликвидации юридического лица санаторно-курортное лечение лицу с инвалидностью, получившему трудовое увечье или профессиональное заболевание по вине работодателя, предоставляется в соответствии с пунктом 3 настоящей статьи.

Статья 161. Социальная абилитация и реабилитация

1. Социальная абилитация и реабилитация лиц с инвалидностью включает:

1) обеспечение техническими вспомогательными (компенсаторными) и специальными средствами передвижения и обучение пользованию ими;

2) предоставление специальных социальных услуг;

3) предоставление услуг индивидуального помощника для лиц с инвалидностью первой группы, имеющих затруднение в передвижении;

4) предоставление услуг специалиста жестового языка для лица с инвалидностью по слуху;

5) иные виды социальной абилитации и реабилитации в соответствии с индивидуальной программой, определенные уполномоченным государственным органом.

2. Социальную абилитацию и реабилитацию лиц с инвалидностью осуществляют организации, предоставляющие специальные социальные услуги в области социальной защиты, здравоохранения и образования, включая психолого-медико-педагогические консультации, реабилитационные центры, кабинеты психолого-педагогической коррекции, а также другие специализированные организации.

Статья 162. Предоставление лицам с инвалидностью протезно-ортопедической помощи, технических вспомогательных (компенсаторных) средств и специальных средств передвижения

1. Лица с инвалидностью в соответствии с индивидуальной программой обеспечиваются слухопротезной, протезно-ортопедической помощью, техническими вспомогательными (компенсаторными) средствами и специальными средствами передвижения согласно классификатору технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, предоставляемых лицам с инвалидностью.

2. Обеспечение слухопротезной, протезно-ортопедической помощью, техническими вспомогательными (компенсаторными) средствами и специальными средствами передвижения, включая сроки их замены, осуществляется в порядке, определенном уполномоченным государственным органом, через портал социальных услуг, за исключением случаев, предусмотренных статьей 169 настоящего Кодекса.

3. Протезно-ортопедическая помощь заключается в предоставлении медицинских услуг по протезированию, обеспечению лиц с инвалидностью протезно-ортопедическими средствами, изготовляемыми по индивидуальным заказам, а также в обучении пользования ими.

Поставщик протезно-ортопедической помощи в зависимости от характеристик изготавливаемого протезно-ортопедического средства определяет необходимость стационарного протезирования.

Слухопротезная помощь заключается в предоставлении медицинских услуг по протезированию, оказании услуг по замене и настройке речевого процессора к кохлеарному импланту, а также в обучении пользования ими.

Оплата расходов, связанных со стационарным протезированием и (или) проездом на протезирование, осуществляется в порядке, определенном уполномоченным государственным органом.

4. Лица с инвалидностью от трудового увечья или профессионального заболевания, полученного по вине работодателя, обеспечиваются протезно-ортопедической помощью, техническими вспомогательными (компенсаторными) средствами и специальными средствами передвижения согласно индивидуальной программе за счет средств работодателя в соответствии с законодательством Республики Казахстан.

5. В случаях прекращения деятельности работодателя – индивидуального предпринимателя или ликвидации юридического лица, а также вступления в законную силу решения суда о признании его банкротом протезно-ортопедическая помощь, технические вспомогательные (компенсаторные) средства и специальные средства передвижения лицу с инвалидностью, получившему трудовое увечье или профессиональное заболевание по вине работодателя, предоставляются в соответствии с пунктом 1 настоящей статьи.

6. Технические вспомогательные (компенсаторные) средства и специальные средства передвижения подлежат обязательной сертификации на соответствие требованиям системы сертификации согласно законодательству Республики Казахстан.

Статья 163. Предоставление лицам с инвалидностью услуг индивидуального помощника и специалиста жестового языка

1. Лицам с инвалидностью в соответствии с индивидуальной программой предоставляются услуги индивидуального помощника и (или) специалиста жестового языка в порядке, определенном уполномоченным государственным органом.

2. Услуги индивидуального помощника предоставляются лицам с инвалидностью первой группы, имеющим затруднение в передвижении, из расчета не более восьми часов в день в порядке, определенном уполномоченным государственным органом.

Услуги индивидуального помощника для лица с инвалидностью первой группы, имеющего затруднение в передвижении, не предоставляются при назначении и выплате государственного пособия лицу, осуществляющему уход за ним, в порядке, предусмотренном статьей 187 настоящего Кодекса.

Индивидуальный помощник осуществляет деятельность на основе договора, заключенного в соответствии с гражданским законодательством Республики Казахстан.

Индивидуальным помощником не может быть лицо:

1) состоящее на учете в специализированных организациях, оказывающих медицинскую помощь в области психического здоровья;

2) имеющее противопоказания на оказание услуги по состоянию здоровья на основании медицинского заключения;

3) не достигшее восемнадцатилетнего возраста;

4) не прошедшее профессиональное обучение в рамках активных мер занятости;

5) достигшее пенсионного возраста, установленного пунктом 1 статьи 207 настоящего Кодекса, за исключением случаев, когда индивидуальным помощником для лица с инвалидностью первой группы является его близкий родственник;

6) имеющее не погашенную или не снятую в установленном законом порядке судимость;

7) признанное судом недееспособным или ограниченно дееспособным.

3. Услуги специалиста жестового языка для лиц с инвалидностью по слуху предоставляются из расчета не более шестидесяти часов в год в порядке, определенном уполномоченным государственным органом.

4. Лица с инвалидностью в соответствии с индивидуальной программой осуществляют выбор индивидуального помощника и (или) специалиста жестового языка через портал социальных услуг.

Оплата услуг индивидуального помощника и специалиста жестового языка производится местными исполнительными органами в пределах гарантированной суммы.

Статья 164. Предоставление лицам с инвалидностью специальных социальных услуг в области социальной защиты

1. Специальные социальные услуги лицам с инвалидностью предоставляются в условиях стационара, полустационара и на дому в порядке, определенном уполномоченным государственным органом.

2. Предоставление специальных социальных услуг лицам с инвалидностью осуществляется субъектами, предоставляющими специальные социальные услуги в соответствии со статьей 135 настоящего Кодекса.

Статья 165. Профессиональная реабилитация лиц с инвалидностью

1. Профессиональная реабилитация лиц с инвалидностью включает профессиональную ориентацию, профессиональное обучение (переобучение), трудоустройство и реализуется в соответствии с главой 10 настоящего Кодекса.

2. Работодатель за счет собственных средств в соответствии с настоящим Кодексом обеспечивает лицам с инвалидностью от трудового увечья и (или) профессионального заболевания, полученных по вине работодателя, профессиональное обучение или переобучение, создание специальных рабочих мест для их трудоустройства.

Параграф 3. Порядок обеспечения лиц с инвалидностью товарами и услугами

Статья 166. Портал социальных услуг

1. Портал социальных услуг – объект информатизации, представляющий собой единую точку доступа к товарам и услугам, предоставляемым поставщиками для лиц с инвалидностью на условиях возмещения местными исполнительными органами их стоимости в пределах гарантированной суммы в соответствии с настоящим Кодексом.

2. Сопровождение и системно-техническое обслуживание портала социальных услуг осуществляются Центром развития трудовых ресурсов.

3. Отношения между лицами с инвалидностью и поставщиками товаров и услуг, связанные с приобретением через портал социальных услуг товаров и услуг, регулируются гражданским законодательством Республики Казахстан, законодательством Республики Казахстан о защите прав потребителей, а также договором, заключаемым на портале социальных услуг, форма которого утверждается уполномоченным государственным органом.

Статья 167. Поставщики товаров и услуг на портале социальных услуг

1. Поставщиками товаров и (или) услуг на портале социальных услуг являются юридические лица и физические лица, осуществляющие предпринимательскую деятельность.

2. Регистрация поставщиков товаров и (или) услуг или их снятие с регистрации на портале социальных услуг, а также допуск товаров и услуг на портал социальных услуг осуществляются в порядке, определенным уполномоченным государственным органом, после получения заключения комиссии по вопросам портала социальных услуг.

3. Комиссия по вопросам портала социальных услуг (далее – комиссия) создается по решению местных исполнительных органов областей, городов республиканского значения, столицы и осуществляет свою деятельность на постоянной основе в соответствии с типовым положением о комиссии по вопросам портала социальных услуг, утвержденным уполномоченным государственным органом.

4. Местные исполнительные органы осуществляют мониторинг заявленных поставщиком характеристик товаров и (или) услуг, предоставляемых лицам с инвалидностью через портал социальных услуг, на соответствие классификатору технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, предоставляемых лицам с инвалидностью.

5. Комиссия рассматривает обращения местного исполнительного органа, лиц с инвалидностью и поставщиков товаров и услуг, зарегистрированных на портале социальных услуг, при выявлении нарушений направляет уведомление о необходимости устранения. В случае неустранения в течение срока, указанного в уведомлении, комиссия принимает решение о снятии поставщика с портала социальных услуг.

6. На портале социальных услуг регистрируются поставщики, которые:

1) имеют сертификат соответствия или декларацию о соответствии на поставляемые товары, подлежащие обязательному подтверждению соответствия;

2) имеют регистрационное удостоверение при поставке технических вспомогательных (компенсаторных) средств и специальных средств передвижения, относящихся к медицинским изделиям, подлежащим государственной регистрации и перерегистрации;

3) представили документы, подтверждающие соответствие поставляемых товаров и (или) оказания услуг требованиям классификатора технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, предоставляемых лицам с инвалидностью;

4) не имеют налоговой задолженности и задолженности по социальным платежам;

5) не подлежат процедуре банкротства либо ликвидации;

6) не включены в реестр недобросовестных участников государственных закупок в соответствии с законодательством Республики Казахстан о государственных закупках;

7) не включены в реестр недобросовестных участников закупок и (или) перечень ненадежных потенциальных поставщиков (поставщиков) Фонда национального благосостояния, предусмотренные законодательством Республики Казахстан о закупках отдельных субъектов квазигосударственного сектора;

8) представили документы, подтверждающие происхождение, характеристики и цену для реализации товаров и (или) оказания услуг;

9) имеют лицензию на осуществление деятельности, для занятия которым требуется получение лицензии в соответствии с Законом Республики Казахстан "О разрешениях и уведомлениях";

10) имеют документ, подтверждающий квалификацию при оказании услуги специалиста жестового языка.

Требования части первой настоящей статьи не распространяются на услуги индивидуального помощника.

7. Поставщик снимается с регистрации на портале социальных услуг в случаях:

1) подачи заявления о снятии с регистрации на портале социальных услуг;

2) смерти или прекращения деятельности физического лица, осуществляющего предпринимательскую деятельность, прекращения деятельности юридического лица;

3) включения в реестр недобросовестных участников государственных закупок в соответствии с законодательством Республики Казахстан о государственных закупках;

4) включения в реестр недобросовестных участников закупок и (или) перечень ненадежных потенциальных поставщиков (поставщиков) Фонда национального благосостояния, предусмотренные законодательством Республики Казахстан о закупках отдельных субъектов квазигосударственного сектора;

5) вынесения комиссией заключения о снятии с регистрации на портале социальных услуг в соответствии с пунктом 2 настоящей статьи.

Снятие с регистрации на портале социальных услуг в соответствии с подпунктами 1), 3), 4) и 5) части первой настоящего пункта не освобождает поставщика от исполнения обязательств, взятых им на себя посредством портала социальных услуг на дату снятия с регистрации.

В случае, указанном в подпункте 5) части первой настоящего пункта, лицо с инвалидностью не позднее четырнадцати календарных дней со дня, когда ему стало известно о неисполнении и (или) ненадлежащем исполнении поставщиком взятых на себя обязательств, размещает на портале социальных услуг соответствующую информацию.

Данная информация в течение десяти рабочих дней со дня размещения рассматривается комиссией, которая определяет наличие или отсутствие нарушений со стороны поставщика.

В случае снятия поставщика с регистрации на портале социальных услуг по основаниям, предусмотренным подпунктами 3) и 4) части первой настоящего пункта, последующая регистрация на портале социальных услуг возможна после исключения сведений о нем из соответствующих реестра и (или) перечня.

В случае снятия поставщика с регистрации на портале социальных услуг по основаниям, предусмотренным подпунктом 5) части первой настоящего пункта, последующая регистрация его на портале социальных услуг возможна не ранее чем через год со дня снятия с регистрации.

8. Поставщик реализует на портале социальных услуг товары и (или) услуги, соответствующие требованиям классификатора технических вспомогательных (компенсаторных) средств, специальных средств передвижения и услуг, предоставляемых лицам с инвалидностью.

В случаях выявления факта реализации поставщиками через портал социальных услуг товаров и (или) услуг ненадлежащего качества и (или) не соответствующих представленным характеристикам, а также неисполнения требований договора, заключаемого на портале социальных услуг, их стоимость возмещается за счет средств поставщиков.

Статья 168. Обеспечение лиц с инвалидностью товарами и услугами через портал социальных услуг

1. Лица с инвалидностью осуществляют заказы на приобретение товаров и (или) услуг в соответствии с рекомендациями в индивидуальной программе.

2. Заказ на приобретение товаров и (или) услуг лицом с инвалидностью осуществляется в течение двух месяцев со дня извещения его о направлении мероприятий индивидуальной программы на портал социальных услуг.

3. Лицо с инвалидностью имеет право на возмещение местными исполнительными органами стоимости товаров и (или) услуг, но не более гарантированной суммы, устанавливаемой в порядке, определенном уполномоченным государственным органом.

Разницу между гарантированной суммой и фактической стоимостью приобретенных товаров и (или) услуг лицо с инвалидностью оплачивает самостоятельно за счет собственных средств.

4. Один из законных представителей, сопровождающий ребенка с инвалидностью на санаторно-курортное лечение, имеет право на возмещение местными исполнительными органами стоимости пребывания в санаторно-курортной организации в размере семидесяти процентов от гарантированной суммы, предоставляемой в качестве возмещения стоимости санаторно-курортного лечения, определяемой уполномоченным государственным органом.

5. Гарантированная сумма, предоставляемая в качестве возмещения стоимости товаров и (или) услуг, выплачивается в порядке и размерах, которые определены уполномоченным государственным органом.

Статья 169. Обеспечение лиц с инвалидностью товарами и услугами в соответствии с законодательством Республики Казахстан о государственных закупках

Лица с инвалидностью обеспечиваются товарами и услугами в соответствии с законодательством Республики Казахстан о государственных закупках в случаях:

1) отсутствия поставщиков товаров и услуг на портале социальных услуг на основании заключения комиссии;

2) обеспечения протезно-ортопедической помощью, слухопротезной помощью с обеспечением слуховыми аппаратами, услугой по замене и настройке речевого процессора к кохлеарному импланту, специальными средствами передвижения, изготовляемыми по индивидуальным заказам лиц с инвалидностью.

Параграф 4. Социальная защита лиц с инвалидностью

Статья 170. Право на социальную защиту лиц с инвалидностью

1. Лица с инвалидностью имеют право на социальную защиту в виде:

1) государственных социальных пособий по инвалидности;

2) социальной выплаты по случаю утраты трудоспособности;

3) государственного пособия, назначаемого и выплачиваемого матери или отцу, усыновителю (удочерителю), опекуну (попечителю), воспитывающим ребенка с инвалидностью (детей с инвалидностью) (далее – пособие воспитывающему ребенка с инвалидностью);

4) государственного пособия лицам, осуществляющим уход за лицом с инвалидностью первой группы (далее – пособие лицу, осуществляющему уход).

2. Права, предусмотренные настоящей статьей, реализуются в порядке и на условиях, предусмотренных настоящим Кодексом.

3. По решению местных исполнительных органов, работодателей и иных организаций лицам с инвалидностью могут предоставляться дополнительные меры социальной помощи.

Статья 171. Порядок назначения и выплаты государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности

1. Основанием для назначения государственного социального пособия по инвалидности, пособия воспитывающему ребенка с инвалидностью, пособия лицу, осуществляющему уход (далее – государственные пособия для лиц с инвалидностью), является заявление лица, имеющего право на государственные пособия для лиц с инвалидностью, или его законного представителя.

При нахождении лица с инвалидностью первой группы в учреждении уголовно-исполнительной системы администрация учреждения уголовно-исполнительной системы оказывает ему содействие в подаче заявления.

При этом осужденное лицо с инвалидностью первой группы согласовывает с руководителем учреждения уголовно-исполнительной системы кандидатуру лица, осуществляющего уход за ним.

2. Основанием для назначения социальной выплаты по случаю утраты трудоспособности является заявление участника системы обязательного социального страхования, имеющего право на социальную выплату по случаю утраты трудоспособности, или его законного представителя.

3. Представление заявлений на назначение государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности не требуется при их назначении через проактивную услугу в соответствии с Законом Республики Казахстан "О государственных услугах".

4. Уполномоченный государственный орган определяет порядок:

исчисления (определения) размеров, назначения, выплаты, приостановления, перерасчета, возобновления, прекращения и пересмотра решения о назначении (отказе в назначении) государственных социальных пособий по инвалидности;

исчисления (определения) размеров, назначения, осуществления, приостановления, перерасчета, возобновления, прекращения и пересмотра решения о назначении (отказе в назначении) социальной выплаты по случаю утраты трудоспособности;

назначения и выплаты государственного пособия, назначаемого и выплачиваемого матери или отцу, усыновителю (удочерителю), опекуну (попечителю), воспитывающим ребенка с инвалидностью (детей с инвалидностью), государственного пособия лицам, осуществляющим уход за лицом с инвалидностью первой группы.

5. Государственные пособия для лиц с инвалидностью назначаются на весь период инвалидности, установленный подразделением медико-социальной экспертизы.

При нахождении лица с инвалидностью первой группы в учреждении уголовно-исполнительной системы пособие лицу, осуществляющему за ним уход, назначается до окончания срока уголовного наказания лица с инвалидностью первой группы.

6. Социальная выплата по случаю утраты трудоспособности назначается со дня возникновения права на социальную выплату на весь период утраты трудоспособности, установленный подразделением медико-социальной экспертизы, но не более срока достижения участником системы обязательного социального страхования возраста, предусмотренного пунктом 1 статьи 207 настоящего Кодекса.

7. Социальная выплата по случаю утраты трудоспособности назначается независимо от того, прекращена работа ко времени обращения за назначением социальной выплаты или продолжается.

Статья 172. Отказ в приеме заявления и назначении государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности

1. Основаниями для отказа в приеме заявления на назначение государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности являются:

1) получение из информационной системы уполномоченного государственного органа сведений, подтверждающих факты назначения, осуществления государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности, подачи заявления или согласия через проактивную услугу на их назначение;

2) представление заявителем неполного пакета документов в соответствии с законодательством Республики Казахстан и (или) документов с истекшим сроком действия, и (или) документов, срок действия которых истекает на день принятия решения о назначении или отказе в назначении государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности;

3) несоответствие сведений по документу, удостоверяющему личность (кроме его замены согласно законодательству Республики Казахстан, подтверждающейся сведениями из государственных информационных систем), с документами, необходимыми для их назначения;

4) отсутствие права на назначение государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности;

5) отсутствие согласия заявителя на доступ к персональным данным ограниченного доступа, которые требуются для назначения государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности.

2. Основаниями для отказа в назначении государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности являются:

1) установление недостоверности документов, представленных заявителем для назначения государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности, и (или) данных (сведений), содержащихся в них;

2) несоответствие заявителя и (или) представленных документов, данных и сведений, необходимых для назначения государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности, требованиям, установленным законодательством Республики Казахстан;

3) непредставление запрашиваемого Фондом при проверке документа и (или) сведений, необходимых для назначения социальной выплаты по случаю утраты трудоспособности;

4) отрицательное значение исчисленного размера социальной выплаты по случаю утраты трудоспособности.

3. Основаниями для отказа в назначении пособия лицу, осуществляющему уход, являются:

1) несовершеннолетие лица, осуществляющего уход;

2) признание лица, осуществляющего уход, недееспособным или ограниченно дееспособным по вступившему в законную силу решению суда;

3) постановка лица, осуществляющего уход, на учет в организацию, оказывающую медицинскую помощь в области психического здоровья;

4) нахождение лица с инвалидностью первой группы на полном государственном обеспечении, за исключением нахождения лица с инвалидностью первой группы в учреждениях уголовно-исполнительной системы;

5) проживание лица с инвалидностью первой группы и лица, осуществляющего уход за ним, в разных населенных пунктах.

Статья 173. Права и обязанности получателя государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности

1. Получатель государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности имеет право:

1) получать государственное социальное пособие по инвалидности в порядке, предусмотренном настоящим Кодексом;

2) получать социальную выплату по случаю утраты трудоспособности в порядке, предусмотренном настоящим Кодексом, вне зависимости от получения государственных пособий для лиц с инвалидностью;

3) запрашивать и получать бесплатно информацию от Государственной корпорации и Фонда о порядке назначения и получения государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности;

4) обжаловать решения, действия (бездействие) государственных органов, Государственной корпорации и Фонда в порядке, установленном законами Республики Казахстан.

2. Получатель государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности обязан:

1) представлять полные и достоверные сведения для назначения государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности в соответствии с законодательством Республики Казахстан;

2) в период получения государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности информировать Государственную корпорацию об обстоятельствах, которые могут служить основанием для изменения размера государственных пособий для лиц с инвалидностью или прекращения выплаты пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности, в течение десяти рабочих дней.

В случае, когда заявитель своевременно не известил об обстоятельствах, влияющих на размеры государственных пособий для лиц с инвалидностью, их размеры пересматриваются с момента наступления указанных обстоятельств, но не ранее момента их назначения;

3) производить возврат излишне зачисленных (выплаченных) сумм государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности в добровольном порядке, а в случае отказа – в судебном порядке на основании решения суда, вступившего в законную силу.

3. Суммы государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности, не полученные своевременно либо полученные не полностью по вине Государственной корпорации и (или) уполномоченного государственного органа, и (или) Фонда, выплачиваются за прошлое время со дня возникновения права на них без ограничения сроков.

Статья 174. Удержания из государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности

1. Удержания из государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности могут производиться в порядке исполнительного производства, за исключением излишне зачисленных (выплаченных) сумм государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности, которые удерживаются на основании заявления получателя.

2. Удержания из государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности производятся из сумм, причитающихся к выплате.

3. Из социальной выплаты по случаю утраты трудоспособности удерживаются обязательные пенсионные взносы в размере 10 процентов и направляются в единый накопительный пенсионный фонд в соответствии настоящим Кодексом.

4. Из государственных пособий для лиц с инвалидностью, социальной выплаты по случаю утраты трудоспособности не может быть удержано более 25 процентов от причитающейся к выплате суммы.

Параграф 5. Государственное социальное пособие по инвалидности

Статья 175. Право на государственное социальное пособие по инвалидности и условия его назначения

1. Государственные социальные пособия по инвалидности назначаются в случае установления инвалидности независимо от того, прекращена работа ко времени обращения за назначением пособия или продолжается.

2. Право на государственное социальное пособие по инвалидности имеют постоянно проживающие в Республике Казахстан граждане Республики Казахстан, иностранцы и лица без гражданства, если иное не предусмотрено законами Республики Казахстан и международными договорами, ратифицированными Республикой Казахстан.

3. Государственное социальное пособие по инвалидности назначается независимо от того, когда наступила инвалидность – в период работы или службы, до поступления на работу или после прекращения работы.

4. Государственное социальное пособие по инвалидности назначается со дня установления инвалидности, но не более чем за три месяца до дня обращения за его назначением или до дня получения согласия на назначение пособия через проактивную услугу в соответствии с Законом Республики Казахстан "О государственных услугах".

5. Переосвидетельствование лиц с инвалидностью, достигших возраста, дающего право на получение пенсионных выплат, производится только по их заявлению.

6. Лицам, имеющим одновременно право на государственные социальные пособия по инвалидности и по случаю потери кормильца, назначается одно пособие по их выбору.

На основании заявления лица, получающего государственное социальное пособие по инвалидности или государственное социальное пособие по случаю потери кормильца, производится перевод с одного вида государственного социального пособия на другой со дня регистрации заявления.

7. При наличии условий, установленных пунктами 1, 2 и 3 статьи 207, статьей 212 настоящего Кодекса, пособие по инвалидности по желанию гражданина может быть заменено пенсионными выплатами по возрасту или пенсионными выплатами за выслугу лет в порядке, определенном законодательством Республики Казахстан.

Статья 176. Категории лиц с инвалидностью, имеющих право на государственное социальное пособие по инвалидности

1. К лицам с инвалидностью, имеющим право на государственное социальное пособие по инвалидности, относятся:

1) лица с инвалидностью от общего заболевания, трудового увечья, профессионального заболевания, дети с инвалидностью до семи лет, дети с инвалидностью с семи до восемнадцати лет;

2) лица с инвалидностью с детства;

3) лица с инвалидностью из числа военнослужащих срочной службы, инвалидность которых наступила вследствие ранения, контузии, увечья, заболевания, полученных при прохождении воинской службы, лица, инвалидность которых наступила при ликвидации последствий аварий на ядерных объектах гражданского или военного назначения либо в результате аварийных ситуаций на ядерных объектах;

4) лица с инвалидностью из числа военнослужащих (кроме военнослужащих срочной службы), сотрудников специальных государственных органов, лиц начальствующего и рядового состава органов внутренних дел и бывшего Государственного следственного комитета Республики Казахстан при наступлении инвалидности вследствие увечья, полученного в результате несчастного случая, не связанного с исполнением обязанностей воинской службы, службы в специальных государственных органах (служебных обязанностей), либо заболевания, не связанного с выполнением воинского и служебного долга;

5) лица с инвалидностью из числа военнослужащих (кроме военнослужащих срочной службы), сотрудников специальных государственных органов, инвалидность которых наступила вследствие ранения, контузии, увечья, заболевания, полученных при прохождении воинской службы, службы в специальных государственных органах, сотрудников органов внутренних дел и бывшего Государственного следственного комитета Республики Казахстан – при исполнении служебных обязанностей;

6) лица с инвалидностью вследствие чрезвычайных экологических ситуаций, в том числе вследствие радиационного воздействия при проведении ядерных взрывов и испытаний и/или их последствий при условии установления причинно-следственной связи.

2. Лицам, которым по действующему до 1 января 1998 года законодательству были назначены пенсии по инвалидности, с 1 января 1998 года за счет бюджетных средств выплачиваются государственные социальные пособия по инвалидности в размере не менее размеров пенсий, фактически получаемых до 1 января 1998 года.

Статья 177. Размеры государственного социального пособия по инвалидности

1. Государственное социальное пособие для лиц с инвалидностью выплачивается ежемесячно за счет бюджетных средств с учетом изменения размера прожиточного минимума, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете.

2. Лицам с инвалидностью, указанным в подпунктах 1), 2) и 4) статьи 176 настоящего Кодекса, государственные социальные пособия по инвалидности назначаются в следующих размерах:

детям с инвалидностью до семи лет – 1,61 прожиточного минимума;

детям с инвалидностью с семи до восемнадцати лет первой группы – 2,20 прожиточного минимума;

детям с инвалидностью с семи до восемнадцати лет второй группы – 1,83 прожиточного минимума;

детям с инвалидностью с семи до восемнадцати лет третьей группы – 1,61 прожиточного минимума;

лицам с инвалидностью с детства первой группы – 2,20 прожиточного минимума;

лицам с инвалидностью с детства второй группы – 1,83 прожиточного минимума;

лицам с инвалидностью с детства третьей группы – 1,61 прожиточного минимума;

лицам с инвалидностью первой группы – 2,20 прожиточного минимума;

лицам с инвалидностью второй группы – 1,76 прожиточного минимума;

лицам с инвалидностью третьей группы – 1,20 прожиточного минимума.

3. Лицам с инвалидностью, указанным в подпунктах 3) и 6) статьи 176 настоящего Кодекса, государственные социальные пособия по инвалидности назначаются в следующих размерах:

лицам с инвалидностью первой группы – 3,22 прожиточного минимума;

лицам с инвалидностью второй группы – 2,75 прожиточного минимума;

лицам с инвалидностью третьей группы – 2,31 прожиточного минимума.

4. Лицам с инвалидностью, указанным в подпункте 5) статьи 176 настоящего Кодекса, государственные социальные пособия по инвалидности назначаются в следующих размерах:

лицам с инвалидностью первой группы – 3,94 прожиточного минимума;

лицам с инвалидностью второй группы – 3,04 прожиточного минимума;

лицам с инвалидностью третьей группы – 2,31 прожиточного минимума.

5. Детям с инвалидностью до семи лет и детям с инвалидностью с семи до восемнадцати лет, потерявшим в период инвалидности кормильца, размер государственного социального пособия по инвалидности увеличивается на размер государственного социального пособия по случаю потери кормильца, соответствующего количеству нетрудоспособных членов семьи умершего кормильца, установленного в соответствии со статьей 236 настоящего Кодекса.

Детям, указанным в части первой настоящего пункта, государственное социальное пособие по инвалидности устанавливается в повышенном размере вне зависимости от факта нахождения на иждивении умершего кормильца.

6. Лицам с инвалидностью с детства, потерявшим в период инвалидности кормильца, размер государственного социального пособия по инвалидности увеличивается на размер государственного социального пособия по случаю потери кормильца, соответствующего количеству нетрудоспособных членов семьи умершего кормильца, установленного в соответствии со статьей 236 настоящего Кодекса.

Лицам, указанным в части первой настоящего пункта, государственное пособие по инвалидности устанавливается в повышенном размере при условии нахождения данных лиц на иждивении умершего кормильца в соответствии с требованиями статьи 234 настоящего Кодекса.

7. Государственное социальное пособие по инвалидности работающим получателям пособий выплачивается в полном размере.

8. Если размер пенсионных выплат по возрасту или пенсионных выплат за выслугу лет меньше размера государственного социального пособия по инвалидности, установленного для соответствующих категорий лиц с инвалидностью, выплата государственного социального пособия по инвалидности производится в виде соответствующих доплат к пенсионным выплатам по возрасту или пенсионным выплатам за выслугу лет до размера государственного социального пособия по инвалидности, установленного для этой категории лиц с инвалидностью.

Статья 178. Выплата государственного социального пособия по инвалидности

1. Выплата государственного социального пособия по инвалидности производится за текущий месяц. В случае смерти получателя государственное социальное пособие по инвалидности выплачивается по месяц смерти включительно.

2. При наличии условий, установленных пунктами 1 – 3 статьи 207 и статьи 212 настоящего Кодекса, выплата государственного социального пособия по инвалидности прекращается или пересматривается с учетом размера получаемых пенсионных выплат по возрасту или пенсионных выплат за выслугу лет в соответствии с пунктом 8 статьи 177 настоящего Кодекса.

3. В случае изменения группы инвалидности выплата государственного социального пособия по инвалидности в новом размере осуществляется со дня изменения группы инвалидности.

В случае признания переосвидетельствованного трудоспособным государственное социальное пособие по инвалидности выплачивается по месяц признания его трудоспособным включительно.

4. Если лицо с инвалидностью не явилось в подразделение медико-социальной экспертизы на переосвидетельствование в назначенный для этого срок, то выплата государственного социального пособия по инвалидности ему приостанавливается, а в случае признания его вновь лицом с инвалидностью возобновляется со дня приостановления, но не более чем за один месяц, если подразделение медико-социальной экспертизы признает его за этот период лицом с инвалидностью.

При пропуске срока переосвидетельствования по уважительной причине выплата государственного социального пособия по инвалидности производится со дня приостановления выплаты по месяц переосвидетельствования включительно, но не более чем за три года, если подразделение медико-социальной экспертизы признает его за этот период лицом с инвалидностью. При этом, если при переосвидетельствовании лицо с инвалидностью переведено в другую группу инвалидности (более высокую или более низкую), то государственное социальное пособие по инвалидности за указанное время выплачивается по прежней группе.

5. Лицам, проживающим в центрах оказания специальных социальных услуг в условиях стационара для престарелых и лиц с инвалидностью и находящимся на полном государственном обеспечении, государственное социальное пособие по инвалидности выплачивается в объеме 30 процентов от размера пособия, назначенного в соответствии со статьей 177 настоящего Кодекса, но не ниже прожиточного минимума, установленного на соответствующий финансовый год законом о республиканском бюджете.

Лицам, проживающим в центрах оказания специальных социальных услуг для лиц с психоневрологическими заболеваниями в условиях стационара и находящимся на полном государственном обеспечении, государственное социальное пособие по инвалидности выплачивается в объеме 30 процентов от размера пособия, назначенного в соответствии со статьей 177 настоящего Кодекса, но не ниже прожиточного минимума, установленного на соответствующий финансовый год законом о республиканском бюджете.

Перечисление 70 процентов от назначенного размера государственного социального пособия по инвалидности производится на отдельный банковский счет или на контрольный счет наличности центра оказания специальных социальных услуг.

Порядок использования указанных средств центрами оказания специальных социальных услуг определяется уполномоченным государственным органом.

6. Детям с инвалидностью с нарушением опорно-двигательного аппарата, проживающим в центрах оказания специальных социальных услуг в условиях стационара и находящимся на полном государственном обеспечении, государственные социальные пособия по инвалидности выплачиваются в полном объеме.

7. В случае выбытия получателя из центра оказания специальных социальных услуг возобновляется выплата государственного социального пособия по инвалидности в полном объеме с первого числа месяца, следующего за месяцем выбытия.

8. Начисленная сумма государственного социального пособия по инвалидности, не востребованная получателем своевременно, выплачивается за прошлое время, но не более чем за 3 года перед обращением за их получением.

Статья 179. Приостановление, возобновление и прекращение выплаты государственного социального пособия по инвалидности

1. Выплата государственного социального пособия по инвалидности приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом выплата государственного социального пособия по инвалидности возобновляется со дня приостановления;

2) истечении срока действия документа, удостоверяющего личность иностранца или лица без гражданства, удостоверения кандаса. При этом выплата государственного социального пособия по инвалидности возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, удостоверения кандаса;

3) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя. При этом выплата государственного социального пособия по инвалидности возобновляются с даты прекращения оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступления в силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, но не ранее даты приостановления;

4) лишении или ограничении в родительских правах, о признании недействительным решения об усыновлении (удочерении) или его отмене. При этом государственное социальное пособие по инвалидности выплачивается лицу, назначенному опекуном (попечителем), со дня приостановления. При восстановлении в родительских правах выплата государственного социального пособия по инвалидности возобновляется с даты вступления в силу решения суда о восстановлении или об отмене ограничений в родительских правах;

5) освобождении или отстранении опекуна (попечителя) от исполнения своих обязанностей в случаях, установленных брачно-семейным законодательством Республики Казахстан. При этом государственное социальное пособие по инвалидности выплачивается лицу, назначенному опекуном (попечителем), или лицу, восстановившемуся в статусе опекуна (попечителя), с даты приостановления;

6) выявлении факта утраты или выхода из гражданства Республики Казахстан до получения вида на жительство иностранца. При этом выплата государственного социального пособия по инвалидности возобновляется со дня приостановления, но не ранее даты получения вида на жительство иностранца;

7) выявлении факта получения пенсии по инвалидности за пределами Республики Казахстан. При этом выплата государственного социального пособия по инвалидности возобновляется со дня приостановления при погашении излишне зачисленных (выплаченных) сумм пенсий в стране выбытия;

8) оформлении протокола о выявлении факта представления недостоверных документов на медико-социальную экспертизу и (или) необоснованного вынесения экспертного заключения. При этом выплата государственного социального пособия по инвалидности возобновляется со дня приостановления при подтверждении ранее вынесенного экспертного заключения при переосвидетельствовании по контролю.

2. Выплата государственного социального пособия по инвалидности возобновляется по заявлению на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление выплаты пособия.

3. Выплата государственного социального пособия по инвалидности прекращается с первого числа месяца, следующего за месяцем поступления:

1) сведений о смерти получателя, в том числе из информационных систем;

2) запроса дела получателя пособия от уполномоченного органа страны выезда;

3) заявления получателя о прекращении выплаты государственного социального пособия по инвалидности с предоставлением документа, подтверждающего снятие его с регистрации в органах внутренних дел;

4) сведений о выявлении факта выезда получателя на постоянное место жительства за пределы Республики Казахстан, в том числе из информационных систем;

5) сведений о выявлении факта предоставления заявителем недостоверных сведений, повлекших за собой необоснованное назначение.

Сноска. Статья 179 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Параграф 6. Социальная выплата по случаю утраты трудоспособности

Статья 180. Право на социальную выплату по случаю утраты трудоспособности

1. Право на социальную выплату по случаю утраты трудоспособности возникает со дня установления подразделением медико-социальной экспертизы степени утраты общей трудоспособности участнику системы обязательного социального страхования.

2. Социальная выплата по случаю утраты трудоспособности назначается независимо от того, прекращена работа ко времени обращения за назначением социальной выплаты или продолжается.

3. В случае поступления социальных отчислений в Фонд за период, который был принят для исчисления социальной выплаты по случаю утраты трудоспособности, после даты обращения за их назначением перерасчет размера назначенных социальных выплат по случаю утраты трудоспособности получателю не производится.

Статья 181. Размер социальной выплаты по случаю утраты трудоспособности

1. Размер ежемесячной социальной выплаты по случаю утраты трудоспособности определяется путем умножения среднемесячного размера дохода, учтенного в качестве объекта исчисления социальных отчислений, за минусом 50 процентов от минимального размера заработной платы, установленного законом о республиканском бюджете на дату возникновения права на социальную выплату, на соответствующие коэффициенты замещения дохода, утраты трудоспособности и стажа участия.

При этом коэффициент замещения дохода составляет 0,6, а среднемесячный размер дохода, учтенного в качестве объекта исчисления социальных отчислений, определяется в соответствии с пунктом 3 статьи 118 настоящего Кодекса.

Коэффициент стажа участия для участника системы обязательного социального страхования составляет:

менее шести месяцев – 0,1;

от шести до двенадцати месяцев – 0,7;

от двенадцати до двадцати четырех месяцев – 0,75;

от двадцати четырех до тридцати шести месяцев – 0,85;

от тридцати шести до сорока восьми месяцев – 0,9;

от сорока восьми до шестидесяти месяцев – 0,95;

от шестидесяти до семидесяти двух месяцев – 1,0;

от шестидесяти и более месяцев – к 1,0 прибавляется 0,02 за каждые двенадцать месяцев стажа участия в системе обязательного социального страхования, но не более 1,3.

При определении коэффициента стажа участия засчитываются периоды получения социальной выплаты по случаю потери дохода в связи с ограничениями деятельности на период действия чрезвычайного положения, ограничительных мероприятий, периоды трудовой, предпринимательской деятельности, занятия частной практикой по видам деятельности, к которым по решению Правительства Республики Казахстан применялся поправочный коэффициент 0 к ставке социальных отчислений, а также период осуществления деятельности, доходы от которой с 1 апреля 2020 года по 1 октября 2020 года были исключены из доходов физического лица, подлежащих налогообложению, в соответствии с подпунктом 51) пункта 1 статьи 341 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

Коэффициент утраты трудоспособности соответствует установленной степени утраты общей трудоспособности от 30 процентов до 100 процентов.

2. В случае, если плательщиком не осуществлен возврат излишне (ошибочно) уплаченных социальных отчислений в сроки и случаях, определяемых уполномоченным государственным органом, при исчислении размера социальной выплаты по случаю утраты трудоспособности суммы излишне (ошибочно) уплаченных социальных отчислений не учитываются.

3. Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.

3-1. В случае если лица, указанные в подпункте 7) части первой статьи 243 настоящего Кодекса, определили ставку социальных отчислений в размере одного процента, то при исчислении социальной выплаты по случаю утраты трудоспособности доход за каждый месяц, с которого производились социальные отчисления, определяется путем деления суммы фактически поступивших социальных отчислений в месяц на ставку социальных отчислений, установленную пунктом 1 статьи 244 настоящего Кодекса.

4. Размер социальной выплаты по случаю утраты трудоспособности пересматривается со дня изменения степени утраты общей трудоспособности.

5. Повышение размеров социальной выплаты по случаю утраты трудоспособности производится на основании решения Правительства Республики Казахстан лицам, которым назначены соответствующие социальные выплаты на дату повышения, по предложению уполномоченного государственного органа.

6. Социальные отчисления, поступившие от дохода, признанного незаконным на основании судебных актов и актов органа досудебного расследования, уплаченные за период, учтенный при определении размера социальных выплат, не учитываются при последующих обращениях участника системы обязательного социального страхования за назначением социальной выплаты по случаю утраты трудоспособности.

Сноска. Статья 181 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 182. Приостановление, возобновление и прекращение социальной выплаты по случаю утраты трудоспособности

1. Социальная выплата по случаю утраты трудоспособности приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом социальная выплата по случаю утраты трудоспособности возобновляется со дня приостановления;

2) выезде получателя на постоянное место жительства за пределы Республики Казахстан.

Лицу, выехавшему на постоянное место жительства за пределы Республики Казахстан, являвшемуся получателем социальной выплаты по случаю утраты трудоспособности и вернувшемуся обратно, в случае неполучения выплаты в стране выезда социальная выплата по случаю утраты трудоспособности возобновляется со дня приостановления выплаты, но не более чем за три года перед обращением за ее получением.

При этом социальная выплата по случаю утраты трудоспособности возобновляется в размере, установленном на момент выезда за пределы Республики Казахстан. Если в период выезда было произведено повышение социальной выплаты по случаю утраты трудоспособности, ее размер устанавливается с учетом этих повышений.

В случае получения выплаты в стране выезда социальная выплата по случаю утраты трудоспособности возобновляется с даты обращения при условии регистрации по постоянному месту жительства в Республике Казахстан в размере, установленном на момент выезда за пределы Республики Казахстан;

3) отбывании получателем, являющимся опекуном, уголовного наказания, назначенного судом в виде лишения свободы. При этом социальная выплата по случаю утраты трудоспособности производится лицу, назначенному опекуном, с даты приостановления;

4) истечении срока действия документа, удостоверяющего личность иностранца или лица без гражданства, удостоверения кандаса. При этом социальная выплата по случаю утраты трудоспособности возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, удостоверения кандаса;

5) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя социальной выплаты по случаю утраты трудоспособности. При этом социальная выплата по случаю утраты трудоспособности возобновляется с даты прекращения оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступления в силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, но не ранее даты приостановления;

6) прекращении получателем гражданства Республики Казахстан по основаниям, предусмотренным Законом Республики Казахстан "О гражданстве Республики Казахстан". При этом социальная выплата по случаю утраты трудоспособности возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан;

7) освобождении или отстранении опекуна от исполнения своих обязанностей в случаях, установленных брачно-семейным законодательством Республики Казахстан. При этом социальная выплата по случаю утраты трудоспособности производится лицу, назначенному опекуном, или получателю, восстановившемуся в статусе опекуна, с даты приостановления;

8) предоставлении заявителем недостоверных сведений, повлекших за собой необоснованное определение размера социальной выплаты по случаю утраты трудоспособности. При этом социальная выплата по случаю утраты трудоспособности возобновляется в размере, определенном в соответствии с настоящим Кодексом, с даты приостановления;

9) оформлении протокола о выявлении факта представления недостоверных документов на медико-социальную экспертизу и (или) необоснованного вынесения экспертного заключения. При этом социальная выплата по случаю утраты трудоспособности возобновляется со дня приостановления при подтверждении ранее вынесенного экспертного заключения при переосвидетельствовании по контролю.

2. Социальная выплата по случаю утраты трудоспособности возобновляется по заявлению на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление социальной выплаты, при условии сохранения права на социальную выплату по случаю утраты трудоспособности.

3. Социальная выплата по случаю утраты трудоспособности прекращается:

1) в случае смерти получателя (вступления в законную силу решения суда об объявлении его умершим). При этом социальная выплата по случаю утраты трудоспособности осуществляется по месяц смерти получателя (по месяц вступления в законную силу решения суда об объявлении его умершим) включительно;

2) в связи с представлением получателем недостоверных документов (сведений), послуживших основанием для принятия решения о назначении социальной выплаты по случаю утраты трудоспособности. При этом социальная выплата по случаю утраты трудоспособности прекращается со дня ее назначения;

3) в связи с подачей получателем заявления на прекращение социальной выплаты по случаю утраты трудоспособности. При этом социальная выплата по случаю утраты трудоспособности прекращается с первого числа месяца, следующего за месяцем подачи заявления;

4) в случае вынесения подразделением медико-социальной экспертизы решения о признании получателя трудоспособным с первого числа месяца, следующего за месяцем, в котором он признан трудоспособным.

Сноска. Статья 182 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Параграф 7. Пособие воспитывающему ребенка с инвалидностью

Статья 183. Право на пособие воспитывающему ребенка с инвалидностью

1. Пособие воспитывающему ребенка с инвалидностью предоставляется постоянно проживающим в Республике Казахстан гражданам Республики Казахстан, кандасам, а также иностранцам, право на получение пособия которых предусмотрено международным договором, ратифицированным Республикой Казахстан.

2. Пособие воспитывающему ребенка с инвалидностью назначается матери или отцу, усыновителю (удочерителю), опекуну (попечителю), воспитывающим ребенка с инвалидностью.

3. В случае проживания в семье двух и более детей с инвалидностью пособие воспитывающему ребенка с инвалидностью назначается и выплачивается на каждого ребенка с инвалидностью.

4. Пособие воспитывающему ребенка с инвалидностью семьям, имеющим рожденных, усыновленных (удочеренных), а также взятых под опеку (попечительство) детей с инвалидностью, назначается со дня вступления в законную силу решения суда об усыновлении (удочерении) или со дня установления опеки (попечительства).

Статья 184. Размер пособия воспитывающему ребенка с инвалидностью

1. Пособие воспитывающему ребенка с инвалидностью выплачивается ежемесячно за счет бюджетных средств в размере 1,61 прожиточного минимума.

2. Пособие воспитывающему ребенка с инвалидностью выплачивается с учетом изменения размера прожиточного минимума, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете.

Статья 185. Приостановление, возобновление и прекращение выплаты пособия воспитывающему ребенка с инвалидностью

1. Выплата пособия воспитывающему ребенка с инвалидностью приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом выплата пособия воспитывающему ребенка с инвалидностью возобновляется со дня приостановления;

2) выезде получателя пособия воспитывающему ребенка с инвалидностью на постоянное место жительства за пределы Республики Казахстан. При этом выплата пособия воспитывающему ребенка с инвалидностью возобновляется с даты прибытия на постоянное проживание на территорию Республики Казахстан, но не ранее даты приостановления;

3) отбывании получателем пособия воспитывающему ребенка с инвалидностью уголовного наказания, назначенного судом в виде лишения свободы. При этом пособие воспитывающему ребенка с инвалидностью выплачивается законному представителю ребенка (детей) со дня приостановления либо лицу, назначенному опекуном (попечителем), со дня установления опеки (попечительства), но не ранее даты приостановления;

4) проживании получателя пособия воспитывающему ребенка с инвалидностью в центрах оказания специальных социальных услуг в условиях стационара и нахождении на полном государственном обеспечении, за исключением лица, которому предоставляется сверхгарантированный объем специальных социальных услуг. При этом выплата пособия воспитывающему ребенка с инвалидностью возобновляется с даты отчисления получателя из центра оказания специальных социальных услуг, но не ранее даты приостановления;

5) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя пособия воспитывающему ребенка с инвалидностью. При этом выплата пособия воспитывающему ребенка с инвалидностью возобновляется с даты прекращения оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступления в силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, но не ранее даты приостановления;

6) истечении у получателя пособия воспитывающему ребенка с инвалидностью срока действия документа, удостоверяющего личность иностранца, или удостоверения кандаса. При этом выплата пособия воспитывающему ребенка с инвалидностью возобновляется со дня выдачи документа, удостоверяющего личность иностранца, удостоверения кандаса, но не ранее даты приостановления;

7) наличии подтверждающего документа о смерти получателя. При этом пособие воспитывающему ребенка с инвалидностью выплачивается законному представителю ребенка (детей) с даты приостановления либо лицу, назначенному опекуном (попечителем), со дня установления опеки или попечительства, но не ранее даты приостановления;

8) оформлении протокола о выявлении фактов представления недостоверных документов на медико-социальную экспертизу и (или) необоснованного вынесения экспертного заключения. При этом выплата пособия воспитывающему ребенка с инвалидностью возобновляется со дня приостановления при подтверждении ранее вынесенного экспертного заключения при переосвидетельствовании по контролю.

2. Выплата пособия воспитывающему ребенка с инвалидностью возобновляется по заявлению на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление пособия воспитывающему ребенка с инвалидностью.

3. Основаниями для прекращения выплаты пособия воспитывающему ребенка с инвалидностью являются:

1) смерть ребенка;

2) определение ребенка на полное государственное обеспечение;

3) представление заявителем недостоверных сведений, повлекших за собой незаконное назначение пособия воспитывающему ребенка с инвалидностью;

4) выявление в отношении получателя пособия воспитывающему ребенка с инвалидностью факта прекращения гражданства Республики Казахстан;

5) лишение или ограничение в родительских правах родителей, признание недействительным или отмена усыновления (удочерения), освобождение или отстранение от исполнения своих обязанностей опекунов (попечителей) в случаях, установленных брачно-семейным законодательством Республики Казахстан.

В случае смерти ребенка (детей) выплата пособия воспитывающему ребенка с инвалидностью прекращается по истечении месяца смерти ребенка (детей).

Выплата пособия воспитывающему ребенка с инвалидностью прекращается с даты наступления обстоятельств, указанных в подпунктах 2), 3), 4) и 5) пункта 3 настоящей статьи.

Сноска. Статья 185 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Статья 186. Изменение получателя

В случаях смерти (признания судом безвестно отсутствующим или объявления умершим), лишения или ограничения родительских прав, отбывания наказания в местах лишения свободы, отмены решения суда о признании безвестно отсутствующим получателя пособия воспитывающему ребенка с инвалидностью выплата производится законному представителю ребенка (детей) либо лицу, назначенному опекуном (попечителем), при сохранении оснований для их получения, за исключением случаев определения ребенка (детей) на полное государственное обеспечение, на основании документов, предусмотренных законодательством Республики Казахстан.

Сноска. Статья 186 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Параграф 8. Пособие лицу, осуществляющему уход

Статья 187. Право на пособие лицу, осуществляющему уход

1. Пособие лицу, осуществляющему уход, предоставляется постоянно проживающим в Республике Казахстан гражданам Республики Казахстан, кандасам, а также иностранцам, право на получение пособия которых предусмотрено международным договором, ратифицированным Республикой Казахстан.

2. Лицу, непосредственно осуществляющему уход за лицом с инвалидностью первой группы, независимо от родственной связи с ним назначается пособие лицу, осуществляющему уход.

3. В случае проживания в семье двух и более лиц с инвалидностью первой группы пособие лицу, осуществляющему уход, назначается и выплачивается на каждого из них.

В учреждениях уголовно-исполнительной системы осужденное лицо может осуществлять уход только за одним лицом с инвалидностью первой группы.

4. В случае осуществления ухода за лицом с инвалидностью первой группы несколькими лицами пособие лицу, осуществляющему уход, назначается и выплачивается одному из этих лиц.

За лицом с инвалидностью первой группы, находящимся в учреждениях уголовно-исполнительной системы, может осуществлять уход только одно осужденное лицо.

5. Лицо с инвалидностью первой группы и лицо, осуществляющее уход, должны проживать в одном населенном пункте.

Осужденные с инвалидностью первой группы, нуждающиеся в уходе, и осужденные, осуществляющие за ними уход, должны содержаться в одном учреждении уголовно-исполнительной системы.

Статья 188. Размер пособия лицу, осуществляющему уход

1. Пособие лицу, осуществляющему уход, выплачивается ежемесячно за счет бюджетных средств в размере 1,61 прожиточного минимума.

2. Пособие лицу, осуществляющему уход, выплачивается с учетом изменения размера прожиточного минимума, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете.

Статья 189. Приостановление, возобновление и прекращение выплаты пособия лицу, осуществляющему уход

1. Выплата пособия лицу, осуществляющему уход, приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом выплата пособия лицу, осуществляющему уход, возобновляется со дня приостановления;

2) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя пособия лицу, осуществляющего уход. При этом выплата пособия лицу, осуществляющему уход, возобновляется с даты прекращения оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступления в силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, но не ранее даты приостановления;

3) истечении срока действия документа, удостоверяющего личность иностранца, осуществляющего уход, или удостоверения кандаса. При этом выплата пособия лицу, осуществляющему уход, возобновляется со дня выдачи документа, удостоверяющего личность иностранца, постоянно проживающего на территории Республики Казахстан, удостоверения кандаса, но не ранее даты приостановления;

4) освобождении или отстранении от исполнения своих обязанностей опекунов (попечителей) в случаях, установленных брачно-семейным законодательством Республики Казахстан. При восстановлении в опекунских (попечительских) правах выплата пособия лицу, осуществляющему уход, возобновляется с даты вступления в силу решения суда о восстановлении или об отмене ограничений в родительских правах;

5) оформлении протокола о выявлении факта представления недостоверных документов на медико-социальную экспертизу и (или) необоснованного вынесения экспертного заключения. При этом выплата пособия лицу, осуществляющему уход, возобновляется со дня приостановления при подтверждении ранее вынесенного экспертного заключения при переосвидетельствовании по контролю лица с инвалидностью первой группы;

6) выбытии лица, осуществляющего уход, или лица с инвалидностью первой группы из учреждения уголовно-исполнительной системы в другое учреждение;

7) переводе лица, осуществляющего уход, или лица с инвалидностью первой группы в другое подразделение учреждения уголовно-исполнительной системы.

2. Выплата пособия лицу, осуществляющему уход, возобновляется на основании заявления лица с инвалидностью первой группы.

3. Основаниями для прекращения выплаты пособия лицу, осуществляющему уход, являются:

1) заявление лица с инвалидностью первой группы или лица, осуществляющего уход;

2) смерть лица с инвалидностью первой группы или лица, осуществляющего уход;

3) выезд лица с инвалидностью первой группы или лица, осуществляющего уход, на постоянное место жительства в другой населенный пункт или за пределы Республики Казахстан;

4) изменение группы инвалидности у лица с инвалидностью;

5) истечение срока отбывания наказания в учреждении уголовно-исполнительной системы лицом с инвалидностью первой группы или осужденным, осуществляющим за ним уход;

6) выявление случаев, предусмотренных пунктом 3 статьи 172 настоящего Кодекса.

4. Замена лица, осуществляющего уход, производится на основании заявления лица с инвалидностью первой группы.

При нахождении лица с инвалидностью первой группы в учреждении уголовно-исполнительной системы замена лица, осуществляющего уход, осуществляется им по согласованию с руководителем учреждения уголовно-исполнительной системы.

Сноска. Статья 189 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Глава 14. СОЦИАЛЬНАЯ ПОМОЩЬ ОТДЕЛЬНЫМ КАТЕГОРИЯМ ГРАЖДАН

Статья 190. Право на специальное государственное пособие

1. Право на получение специального государственного пособия имеют граждане Республики Казахстан.

Иностранцы и лица без гражданства, постоянно проживающие в Республике Казахстан, пользуются правом на специальное государственное пособие наравне с гражданами Республики Казахстан.

2. Лицам, имеющим одновременно право на получение специального государственного пособия по нескольким основаниям, предусмотренным пунктом 3 настоящей статьи, специальное государственное пособие выплачивается только по одному основанию по их выбору.

3. К гражданам, имеющим право на получение специального государственного пособия, исходя из перечня льгот, определенных законодательными актами Республики Казахстан, относятся:

1) ветераны Великой Отечественной войны;

2) ветераны боевых действий на территории других государств;

3) лица, приравненные по льготам к участникам Великой Отечественной войны, статус которых определен подпунктом 1) статьи 6 Закона Республики Казахстан "О ветеранах";

4) лица, приравненные по льготам к лицам с инвалидностью вследствие ранения, контузии, увечья или заболевания, полученных в период Великой Отечественной войны, статус которых определен подпунктом 2) статьи 6 Закона Республики Казахстан "О ветеранах";

5) не вступившие в повторный брак вдовы воинов, погибших (умерших, пропавших без вести) в Великой Отечественной войне;

6) семьи военнослужащих, сотрудников специальных государственных органов, погибших (пропавших без вести) или умерших вследствие ранения, контузии, увечья, заболевания, полученных в период боевых действий в Афганистане или в других государствах, в которых велись боевые действия; семьи военнослужащих, сотрудников специальных государственных органов, погибших (умерших) при прохождении воинской службы, службы в специальных государственных органах в мирное время, семьи сотрудников органов внутренних дел, погибших при исполнении служебных обязанностей; семьи погибших при ликвидации последствий катастрофы на Чернобыльской АЭС и других радиационных катастроф и аварий на объектах гражданского или военного назначения; семьи умерших вследствие лучевой болезни или умерших лиц с инвалидностью, а также граждан, смерть которых в установленном порядке связана с воздействием катастрофы на Чернобыльской АЭС и других радиационных катастроф и аварий на объектах гражданского или военного назначения и ядерных испытаний;

7) не вступившие в повторный брак супруга (супруг) умершего лица с инвалидностью вследствие ранения, контузии, увечья или заболевания, полученных в период Великой Отечественной войны, или лица, приравненного по льготам к лицам с инвалидностью вследствие ранения, контузии, увечья или заболевания, полученных в период Великой Отечественной войны, а также супруга (супруг) умершего участника Великой Отечественной войны, партизана, подпольщика, гражданина, награжденного медалью "За оборону Ленинграда" или знаком "Жителю блокадного Ленинграда", признававшихся лицами с инвалидностью в результате общего заболевания, трудового увечья и других причин (за исключением противоправных);

8) герои Советского Союза, герои Социалистического Труда, кавалеры ордена Трудовой Славы трех степеней, лица, удостоенные почетного звания "Қазақстанның ғарышкер-ұшқышы";

9) лица, удостоенные звания "Халық қаһарманы";

10) лица, удостоенные звания "Қазақстанның Еңбек Ері";

11) лица, награжденные орденами и медалями бывшего Союза ССР за самоотверженный труд и безупречную воинскую службу в тылу в годы Великой Отечественной войны, а также лица, проработавшие (прослужившие) не менее шести месяцев с 22 июня 1941 года по 9 мая 1945 года и не награжденные орденами и медалями бывшего Союза ССР за самоотверженный труд и безупречную воинскую службу в тылу в годы Великой Отечественной войны;

12) лица из числа участников ликвидации последствий катастрофы на Чернобыльской АЭС в 1988–1989 годах, эвакуированных (самостоятельно выехавших) из зон отчуждения и отселения в Республику Казахстан, включая детей, которые на день эвакуации находились во внутриутробном состоянии;

13) лица с инвалидностью первой, второй и третьей групп, которым назначены пенсионные выплаты по возрасту или пенсионные выплаты за выслугу лет, за исключением получающих доплату к пенсионным выплатам по возрасту до размера государственного социального пособия по инвалидности, предусмотренную пунктом 8 статьи 177 настоящего Кодекса, а также лица с инвалидностью первой, второй и третьей групп, проживающие в городе Байконыре, при условии получения пенсии по инвалидности в соответствии с законодательством Российской Федерации;

14) дети с инвалидностью до семи лет, проживающие в городе Байконыре, при условии получения пенсии по инвалидности в соответствии с законодательством Российской Федерации;

15) дети с инвалидностью с семи до восемнадцати лет первой, второй, третьей групп, проживающие в городе Байконыре, при условии получения пенсии по инвалидности в соответствии с законодательством Российской Федерации;

16) жертвы политических репрессий, лица, пострадавшие от политических репрессий, имеющие инвалидность или являющиеся пенсионерами;

17) лица, которым назначены пенсии за особые заслуги перед Республикой Казахстан.

Статья 191. Порядок назначения специального государственного пособия

1. Основанием для назначения специального государственного пособия является заявление лица, имеющего право на специальное государственное пособие.

Представление заявления о назначении специального государственного пособия лицам, удостоенным звания "Халық қаһарманы", лицам, удостоенным звания "Қазақстанның Еңбек Ері", не требуется при назначении специального государственного пособия через проактивную услугу в соответствии с Законом Республики Казахстан "О государственных услугах".

2. Обращение за назначением специального государственного пособия может осуществляться в любое время после возникновения права на специальное государственное пособие без ограничения каким-либо сроком.

3. Для лиц, указанных в подпункте 11) пункта 3 статьи 190 настоящего Кодекса, документом, подтверждающим стаж работы, являются трудовая книжка или иные документы, содержащие сведения о работе с 22 июня 1941 года по 9 мая 1945 года.

При отсутствии документов, подтверждающих факт работы с 22 июня 1941 года по 9 мая 1945 года, стаж работы устанавливается специальными комиссиями, создаваемыми в порядке, установленном уполномоченным государственным органом.

4. Порядок назначения специального государственного пособия разрабатывается и утверждается уполномоченным государственным органом.

5. Уполномоченный государственный орган утверждает:

перечень городов и периодов ведения боевых действий, при участии в которых назначается специальное государственное пособие;

перечень периодов ведения боевых действий на территории других государств, при участии в которых назначается специальное государственное пособие;

перечень государств, территорий и периодов ведения боевых действий, при участии в которых назначается специальное государственное пособие;

перечень медалей бывшего Союза ССР, отнесенных к наградам за самоотверженный труд и безупречную воинскую службу в тылу в годы Великой Отечественной войны, при награждении которыми назначается специальное государственное пособие.

Статья 192. Отказ в приеме заявления и назначении специального государственного пособия

1. Основаниями для отказа в приеме заявления на назначение специального государственного пособия являются:

1) получение из информационной системы уполномоченного государственного органа сведений, подтверждающих факты назначения, выплаты или подачи заявления на назначение специального государственного пособия;

2) представление заявителем неполного пакета документов в соответствии с законодательством Республики Казахстан и (или) документов с истекшим сроком действия, и (или) документов, срок действия которых истекает на день принятия решения о назначении или отказе в назначении специального государственного пособия;

3) несоответствие сведений по документу, удостоверяющему личность (кроме его замены согласно законодательству Республики Казахстан, подтверждающейся сведениями из государственных информационных систем), с документами, необходимыми для его назначения;

4) отсутствие права на назначение специального государственного пособия;

5) отсутствие согласия заявителя на доступ к персональным данным ограниченного доступа, которые требуются для назначения специального государственного пособия.

2. Основаниями для отказа в назначении специального государственного пособия являются:

1) непредставление подтверждающих документов на назначение специального государственного пособия;

2) установление недостоверности документов, представленных заявителем для получения государственной услуги, и (или) данных (сведений), содержащихся в них;

3) несоответствие заявителя и (или) представленных документов, данных и сведений, необходимых для оказания государственной услуги, требованиям, установленным законодательством Республики Казахстан.

Статья 193. Порядок выплаты специального государственного пособия

1. Порядок выплаты специального государственного пособия утверждается уполномоченным государственным органом.

2. Выплата специального государственного пособия производится за текущий месяц и на период соблюдения условий, по которым специальное государственное пособие назначено со дня возникновения права на его получение. В случае смерти получателя специальное государственное пособие выплачивается по месяц смерти включительно, а в случае выезда получателя специального государственного пособия на постоянное место жительства за пределы Республики Казахстан – по месяц выезда включительно.

3. В случае изменения группы инвалидности выплата специального государственного пособия осуществляется в размере, установленном настоящим Кодексом для соответствующей группы инвалидности, с момента возникновения права на получение специального государственного пособия в новом размере.

4. Если лицо с инвалидностью не явилось в подразделение медико-социальной экспертизы на переосвидетельствование в установленный законодательством Республики Казахстан срок, то выплата пособия ему приостанавливается до момента признания его вновь лицом с инвалидностью.

При пропуске срока переосвидетельствования по уважительной причине выплата специального государственного пособия производится со дня приостановления выплаты до дня переосвидетельствования, но не более чем за шесть месяцев, если подразделение медико-социальной экспертизы признает его на этот период лицом с инвалидностью. При этом, если при переосвидетельствовании лицо с инвалидностью переведено в другую группу инвалидности (более высокую или более низкую), то специальное государственное пособие за указанное время выплачивается по прежней группе.

Статья 194. Размеры специального государственного пособия

1. Специальное государственное пособие устанавливается гражданам, имеющим право на получение специального государственного пособия, исходя из перечня льгот, определенных законодательными актами Республики Казахстан.

2. Специальное государственное пособие выплачивается с учетом изменения размера месячного расчетного показателя, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете.

3. Специальное государственное пособие назначается в следующих размерах:

1) ветеранам Великой Отечественной войны – 16,0 месячного расчетного показателя;

2) ветеранам боевых действий на территории других государств, перечисленным в подпунктах 1), 2), 3), 4) и 5) статьи 5 Закона Республики Казахстан "О ветеранах", – 6,19 месячного расчетного показателя;

3) ветеранам боевых действий на территории других государств, перечисленным в подпунктах 6), 7) и 8) статьи 5 Закона Республики Казахстан "О ветеранах", – 4,8 месячного расчетного показателя;

4) лицам, приравненным по льготам к участникам Великой Отечественной войны, – 6,19 месячного расчетного показателя;

5) лицам, приравненным по льготам к лицам с инвалидностью вследствие ранения, контузии, увечья или заболевания, полученных в период Великой Отечественной войны, – 7,55 месячного расчетного показателя;

6) вдовам воинов, погибших (умерших, пропавших без вести) в Великой Отечественной войне, не вступившим в повторный брак, – 4,48 месячного расчетного показателя;

7) семьям военнослужащих, сотрудников специальных государственных органов, погибших (пропавших без вести) или умерших вследствие ранения, контузии, увечья, заболевания, полученных в период боевых действий в Афганистане или в других государствах, в которых велись боевые действия; семьям военнослужащих, сотрудников специальных государственных органов, погибших (умерших) при прохождении воинской службы, службы в специальных государственных органах в мирное время; семьям сотрудников органов внутренних дел, погибших при исполнении служебных обязанностей; семьям погибших при ликвидации последствий катастрофы на Чернобыльской АЭС и других радиационных катастроф и аварий на объектах гражданского или военного назначения; семьям умерших вследствие лучевой болезни или умерших лиц с инвалидностью, а также граждан, смерть которых в установленном порядке связана с воздействием катастрофы на Чернобыльской АЭС и других радиационных катастроф и аварий на объектах гражданского или военного назначения и ядерных испытаний, – 4,59 месячного расчетного показателя;

8) супруге (супругу) умершего лица с инвалидностью вследствие ранения, контузии, увечья или заболевания, полученных в период Великой Отечественной войны, или лица, приравненного по льготам к лицам с инвалидностью вследствие ранения, контузии, увечья или заболевания, полученных в период Великой Отечественной войны, а также супруге (супругу) умершего участника Великой Отечественной войны, партизана, подпольщика, гражданина, награжденного медалью "За оборону Ленинграда" или знаком "Жителю блокадного Ленинграда", признававшихся лицами с инвалидностью в результате общего заболевания, трудового увечья и других причин (за исключением противоправных), которые не вступили в повторный брак, – 2,56 месячного расчетного показателя;

9) героям Советского Союза, лицам, удостоенным почетного звания "Қазақстанның ғарышкер-ұшқышы", – 138,63 месячного расчетного показателя;

10) героям Социалистического Труда, кавалерам ордена Трудовой Славы трех степеней, лицам, удостоенным звания "Қазақстанның Еңбек Ері", – 138,63 месячного расчетного показателя;

11) лицам, удостоенным звания "Халық қаһарманы", – 138,63 месячного расчетного показателя;

12) лицам, награжденным орденами и медалями бывшего Союза ССР за самоотверженный труд и безупречную воинскую службу в тылу в годы Великой Отечественной войны, а также лицам, не награжденным государственными наградами, проработавшим (прослужившим) не менее шести месяцев в период с 22 июня 1941 года по 9 мая 1945 года, – 2,13 месячного расчетного показателя;

13) лицам из числа участников ликвидации последствий катастрофы на Чернобыльской атомной электростанции в 1988–1989 годах, эвакуированным (самостоятельно выехавшим) из зон отчуждения и отселения в Республику Казахстан, включая детей, которые на день эвакуации находились во внутриутробном состоянии, – 4,8 месячного расчетного показателя;

14) лицам с инвалидностью первой и второй групп, которым назначены пенсионные выплаты по возрасту или пенсионные выплаты за выслугу лет, за исключением получающих доплату к пенсионным выплатам по возрасту до размера месячного пособия по инвалидности, предусмотренную пунктом 8 статьи 177 настоящего Кодекса, а также лицам с инвалидностью первой и второй групп, проживающим в городе Байконыре, при условии получения пенсии по инвалидности в соответствии с законодательством Российской Федерации – 1,71 месячного расчетного показателя;

15) лицам с инвалидностью третьей группы, которым назначены пенсионные выплаты по возрасту или пенсионные выплаты за выслугу лет, за исключением получающих доплату к пенсионным выплатам по возрасту до размера месячного пособия по инвалидности, предусмотренную пунктом 8 статьи 177 настоящего Кодекса, а также лицам с инвалидностью третьей группы, проживающим в городе Байконыре, при условии получения пенсии по инвалидности в соответствии с законодательством Российской Федерации – 0,74 месячного расчетного показателя;

16) детям с инвалидностью до семи лет, проживающим в городе Байконыре, при условии получения пенсии по инвалидности в соответствии с законодательством Российской Федерации – 1,10 месячного расчетного показателя;

17) детям с инвалидностью с семи до восемнадцати лет, проживающим в городе Байконыре, при условии получения пенсии по инвалидности в соответствии с законодательством Российской Федерации:

первой и второй групп – 1,71 месячного расчетного показателя;

третьей группы – 1,10 месячного расчетного показателя;

18) жертвам политических репрессий, лицам, пострадавшим от политических репрессий, имеющим инвалидность или являющимся пенсионерами, – 1,23 месячного расчетного показателя;

19) лицам, которым назначены пенсии за особые заслуги перед Республикой Казахстан, – 1,23 месячного расчетного показателя.

Статья 195. Приостановление, возобновление и прекращение выплаты специального государственного пособия

1. Выплата специального государственного пособия приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом выплата специального государственного пособия возобновляется со дня приостановления;

2) выявлении факта нахождения в розыске без вести пропавших лиц. При этом выплата специального государственного пособия возобновляется с даты вступления в силу судебного акта об отмене решения суда о признании лица без вести пропавшим, но не ранее даты приостановления;

3) выявлении фактов лишения родительских прав и прав опекуна (попечителя), об освобожденных и отстраненных опекунах (попечителях). При этом специальное государственное пособие выплачивается законному представителю ребенка (детей) с даты приостановления либо лицу, назначенному опекуном (попечителем), со дня установления опеки (попечительства), но не ранее даты приостановления. При восстановлении в родительских правах выплата специального государственного пособия возобновляется с даты вступления в силу решения суда о восстановлении или об отмене ограничений в родительских правах;

4) выявлении факта выезда получателей пособий на постоянное место жительства за пределы Республики Казахстан. При этом выплата специального государственного пособия возобновляется получателю с даты прибытия на постоянное проживание на территорию Республики Казахстан, но не ранее даты приостановления;

5) истечении срока действия вида на жительство иностранца в Республике Казахстан, удостоверения лица без гражданства. При этом выплата специального государственного пособия возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, но не ранее даты приостановления;

6) отбывании получателем специального государственного пособия уголовного наказания, назначенного судом в виде лишения свободы. При этом выплата специального государственного пособия возобновляется с даты освобождения из учреждения уголовно-исправительной системы, но не ранее даты приостановления.

В случае если такой получатель специального государственного пособия относится к гражданам, указанным в подпункте 6) пункта 3 статьи 190 настоящего Кодекса, то специальное государственное пособие может быть переоформлено на другого члена семьи, имеющего на это право;

7) проживании получателей специального государственного пособия в центрах оказания специальных социальных услуг в условиях стационара и нахождении на полном государственном обеспечении, за исключением лиц, которым предоставляется сверхгарантированный объем специальных социальных услуг. При этом выплата специального государственного пособия возобновляется с даты отчисления получателя из центра оказания специальных социальных услуг, но не ранее даты приостановления;

8) оформлении протокола о выявлении факта представления недостоверных документов на медико-социальную экспертизу и (или) необоснованного вынесения экспертного заключения. При этом выплата специального государственного пособия по инвалидности возобновляется со дня приостановления при подтверждении ранее вынесенного экспертного заключения, при переосвидетельствовании по контролю;

9) недостоверности документов, представленных для назначения специального государственного пособия.

2. Выплата специального государственного пособия возобновляется по заявлению на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление специального государственного пособия, при условии сохранения права на специальное государственное пособие.

3. Выплата специального государственного пособия прекращается в случае утраты оснований для его назначения или смерти получателя.

Глава 14-1. Социальная защита лиц, занятых на работах с вредными условиями труда

Сноска. Кодекс дополнен главой 14-1 в соответствии с Законом РК от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024).

Статья 195-1. Право на социальную защиту лиц, занятых на работах с вредными условиями труда

1. Граждане Республики Казахстан, иностранцы и лица без гражданства, постоянно проживающие на территории Республики Казахстан, занятые на работах с вредными условиями труда, при достижении пятидесятипятилетнего возраста и уплате за них обязательных профессиональных пенсионных взносов в совокупности не менее восьмидесяти четырех месяцев имеют право на специальную социальную выплату, состоящую из:

1) специального профессионального государственного пособия;

2) страховой выплаты по договору предпенсионного аннуитетного страхования;

3) профессиональной выплаты за счет средств работодателя;

4) пенсионной выплаты, сформированной за счет обязательных профессиональных пенсионных взносов из единого накопительного пенсионного фонда.

Право на выплаты, предусмотренные настоящим пунктом, возникает при условии прекращения работником трудовой деятельности на работах с вредными условиями труда или перевода на другую работу, исключающую воздействие вредных производственных факторов.

2. Граждане Республики Казахстан, иностранцы и лица без гражданства, постоянно проживающие на территории Республики Казахстан, не занятые на работах с вредными условиями труда, при достижении пятидесятипятилетнего возраста и уплате за них обязательных профессиональных пенсионных взносов в совокупности не менее восьмидесяти четырех месяцев имеют право на:

1) специальное профессиональное государственное пособие;

2) пенсионную выплату, сформированную за счет обязательных профессиональных пенсионных взносов из единого накопительного пенсионного фонда.

3. Права, предусмотренные пунктами 1 и 2 настоящей статьи, реализуются в порядке и на условиях, предусмотренных настоящим Кодексом, за исключением:

страховой выплаты по договору предпенсионного аннуитетного страхования, которая осуществляется в соответствии с Законом Республики Казахстан "Об обязательном страховании работника от несчастных случаев при исполнении им трудовых (служебных) обязанностей";

профессиональной выплаты за счет средств работодателя, которая осуществляется в соответствии с Трудовым кодексом Республики Казахстан.

Статья 195-2. Порядок назначения и осуществления специального профессионального государственного пособия

1. Специальное профессиональное государственное пособие назначается со дня обращения.

Днем обращения за назначением специального профессионального государственного пособия считается день регистрации заявления и необходимых документов или день получения согласия заявителя на назначение специального профессионального государственного пособия через проактивную услугу в соответствии с Законом Республики Казахстан "О государственных услугах".

2. Выплата специального профессионального государственного пособия осуществляется за текущий месяц. В случае смерти получателя специальное профессиональное государственное пособие осуществляется по месяц смерти включительно, а в случае выезда получателя специального профессионального государственного пособия на постоянное место жительства за пределы Республики Казахстан – по месяц выезда включительно.

3. Специальное профессиональное государственное пособие осуществляется за счет бюджетных средств.

4. Назначенные, но не востребованные получателем специального профессионального государственного пособия суммы выплачиваются за прошлое время, но не более чем за три года до дня обращения за их получением.

5. Порядок назначения, осуществления, приостановления, возобновления и прекращения выплаты специального профессионального государственного пособия определяется уполномоченным государственным органом.

Статья 195-3. Размер специального профессионального государственного пособия

Размер специального профессионального государственного пособия ежемесячно составляет 2,0 величины прожиточного минимума, установленной на соответствующий финансовый год законом о республиканском бюджете.

Выплата специального профессионального государственного пособия осуществляется с учетом изменения величины прожиточного минимума, установленной на соответствующий финансовый год законом о республиканском бюджете.

Статья 195-4. Отказ в приеме заявления и назначении специального профессионального государственного пособия

1. Основаниями для отказа в приеме заявления на назначение специального профессионального государственного пособия являются:

1) получение из информационной системы уполномоченного государственного органа сведений, подтверждающих факт подачи заявления, назначения, осуществления выплаты специального профессионального государственного пособия или согласия через проактивную услугу на его назначение в соответствии с Законом Республики Казахстан "О государственных услугах";

2) несоответствие сведений по документу, удостоверяющему личность (кроме его замены согласно законодательству Республики Казахстан, подтверждающейся сведениями из государственных информационных систем), с документами, необходимыми для назначения специального профессионального государственного пособия;

3) отсутствие права на назначение специального профессионального государственного пособия;

4) отсутствие согласия заявителя на доступ к персональным данным ограниченного доступа, которые требуются для назначения специального профессионального государственного пособия.

2. Основанием для отказа в назначении специального профессионального государственного пособия является несоответствие условиям, предусмотренным пунктами 1 и 2 статьи 195-1 настоящего Кодекса.

Статья 195-5. Приостановление, возобновление и прекращение выплаты специального профессионального государственного пособия

1. Выплата специального профессионального государственного пособия приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяца по банковскому счету получателя специального профессионального государственного пособия. При этом выплата специального профессионального государственного пособия возобновляется со дня приостановления;

2) выезде получателя специального профессионального государственного пособия на постоянное место жительства за пределы Республики Казахстан. При этом выплата специального профессионального государственного пособия возобновляется с даты прибытия на постоянное проживание на территорию Республики Казахстан, но не ранее даты приостановления;

3) истечении срока действия документа, удостоверяющего личность иностранца или лица без гражданства. При этом выплата специального профессионального государственного пособия возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, но не ранее даты приостановления;

4) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступившего в законную силу решения суда о признании лица безвестно отсутствующим в отношении получателя специального профессионального государственного пособия. При этом выплата специального профессионального государственного пособия возобновляется с даты прекращения оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступления в законную силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, но не ранее даты приостановления;

5) прекращении получателем специального профессионального государственного пособия гражданства Республики Казахстан по основаниям, предусмотренным Законом Республики Казахстан "О гражданстве Республики Казахстан". При этом выплата специального профессионального государственного пособия возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан.

2. Выплата специального профессионального государственного пособия возобновляется по заявлению на основании документов и (или) сведений, полученных в том числе из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление выплаты специального профессионального государственного пособия.

3. Выплата специального профессионального государственного пособия прекращается с первого числа месяца, следующего за месяцем поступления:

1) сведений о смерти получателя специального профессионального государственного пособия, в том числе из информационных систем;

2) заявления получателя специального профессионального государственного пособия о прекращении выплаты специального профессионального государственного пособия с представлением документа, подтверждающего снятие его с регистрации в органах внутренних дел;

3) сведений о выявлении факта прекращения гражданства Республики Казахстан;

4) сведений о выявлении факта уплаты обязательных профессиональных пенсионных взносов в пользу получателя специального профессионального государственного пособия.

Выплата специального профессионального государственного пособия осуществляется до достижения получателем такой выплаты пенсионного возраста, установленного статьей 207 настоящего Кодекса.

Глава 15. ПЕНСИОННОЕ ОБЕСПЕЧЕНИЕ

Параграф 1. Общие положения

Статья 196. Право на пенсионное обеспечение

1. Граждане Республики Казахстан, а также иностранцы и лица без гражданства, постоянно проживающие на территории Республики Казахстан, если иное не предусмотрено законами Республики Казахстан и международными договорами, ратифицированными Республикой Казахстан, имеют право на пенсионное обеспечение в виде:

1) государственной базовой пенсионной выплаты;

2) пенсионных выплат по возрасту;

3) пенсионных выплат за выслугу лет;

4) пенсионных выплат из единого накопительного пенсионного фонда;

5) пенсионных выплат из добровольного накопительного пенсионного фонда;

6) страховых выплат из страховых организаций по договорам пенсионного аннуитета.

2. Лицам, одновременно имеющим право на назначение пенсионных выплат по возрасту или пенсионных выплат за выслугу лет, назначается один из этих видов пенсионных выплат по их желанию.

3. Права, предусмотренные настоящей статьей, реализуются в порядке и на условиях, предусмотренных настоящим Кодексом.

4. Работающие пенсионеры имеют право на получение пенсионных выплат по возрасту или пенсионных выплат за выслугу лет в полном размере с учетом ограничений, предусмотренных настоящим Кодексом.

Статья 197. Государственные гарантии по пенсионному обеспечению

1. Государство гарантирует пенсионное обеспечение:

1) гражданам, вышедшим на пенсию до 1 января 1998 года, с сохранением установленного размера пенсионных выплат до 1 апреля 1999 года;

2) гражданам, имеющим право на пенсионные выплаты за выслугу лет и зарегистрировавшим это право до 1 января 1998 года в органах, назначающих и (или) осуществляющих пенсионные выплаты за выслугу лет.

В этом случае пенсионные выплаты за выслугу лет осуществляются со дня увольнения со службы с соблюдением условий подпункта 1) пункта 1 и пункта 3 настоящей статьи.

2. Размер минимальной пенсии является минимальным социальным стандартом в сфере социального обеспечения в соответствии с настоящим Кодексом.

3. Ежегодное повышение размеров пенсионных выплат по возрасту и пенсионных выплат за выслугу лет осуществляется в размере, установленном на соответствующий финансовый год законом о республиканском бюджете.

Статья 198. Категории граждан, имеющих право на получение пенсионных выплат

Пенсионные выплаты осуществляются следующим категориям граждан:

1) получающим пенсию до 1 января 1998 года;

2) достигшим пенсионного возраста в соответствии с пунктами 1 – 3 статьи 207 настоящего Кодекса;

3) военнослужащим, сотрудникам специальных государственных и правоохранительных органов, государственной фельдъегерской службы, которым присвоены специальные звания, классные чины и установлены квалификационные классы, а также лицам, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лицам, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевшим на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, имеющим право на получение пенсионных выплат за выслугу лет.

Статья 199. Порядок назначения и выплаты государственной базовой пенсионной выплаты, пенсионных выплат по возрасту

1. Основанием для назначения государственной базовой пенсионной выплаты, пенсионных выплат по возрасту является заявление лица, имеющего право на государственную базовую пенсионную выплату, пенсионные выплаты по возрасту, или его законного представителя.

2. Порядок исчисления (определения) размеров, назначения, осуществления, приостановления, перерасчета, возобновления, прекращения и пересмотра решения о назначении (отказе в назначении) государственной базовой пенсионной выплаты, пенсионных выплат по возрасту определяется уполномоченным государственным органом.

3. Назначение государственной базовой пенсионной выплаты, пенсионных выплат по возрасту производится со дня обращения. Днем обращения за назначением государственной базовой пенсионной выплаты, пенсионных выплат по возрасту считается день регистрации заявления и необходимых документов.

Статья 200. Отказ в приеме заявления и назначении государственной базовой пенсионной выплаты и пенсионных выплат по возрасту

1. Основаниями для отказа в приеме заявления на назначение государственной базовой пенсионной выплаты, пенсионных выплат по возрасту являются:

1) получение из информационной системы уполномоченного государственного органа сведений, подтверждающих факты назначения, выплаты или подачи заявления на назначение государственной базовой пенсионной выплаты, пенсионных выплат по возрасту;

2) представление заявителем неполного пакета документов в соответствии с законодательством Республики Казахстан и (или) документов с истекшим сроком действия, и (или) документов, срок действия которых истекает на день принятия решения о назначении или отказе в назначении государственной базовой пенсионной выплаты, пенсионных выплат по возрасту;

3) несоответствие сведений по документу, удостоверяющему личность (кроме его замены согласно законодательству Республики Казахстан, подтверждающейся сведениями из государственных информационных систем), с документами, необходимыми для их назначения;

4) отсутствие права на назначение государственной базовой пенсионной выплаты, пенсионных выплат по возрасту;

5) отсутствие согласия заявителя на доступ к персональным данным ограниченного доступа, которые требуются для назначения государственной базовой пенсионной выплаты, пенсионных выплат по возрасту.

2. Основаниями для отказа в назначении государственной базовой пенсионной выплаты, пенсионных выплат по возрасту являются:

1) установление недостоверности документов, представленных заявителем для получения государственной услуги, и (или) данных (сведений), содержащихся в них;

2) несоответствие заявителя и (или) представленных документов, данных и сведений, необходимых для оказания государственной услуги, требованиям, установленным законодательством Республики Казахстан.

Статья 201. Права и обязанности получателя государственной базовой пенсионной выплаты и пенсионных выплат по возрасту

1. Получатель государственной базовой пенсионной выплаты, пенсионных выплат по возрасту имеет право:

1) получать государственную базовую пенсионную выплату, пенсионные выплаты по возрасту в порядке, предусмотренном настоящим Кодексом;

2) запрашивать и получать бесплатно информацию от Государственной корпорации о порядке назначения и получения государственной базовой пенсионной выплаты, пенсионных выплат по возрасту;

3) обжаловать решения, действия (бездействие) государственных органов или организаций, указанных в настоящей главе, в вышестоящий орган, суд в порядке, установленными законами Республики Казахстан.

2. Получатель государственной базовой пенсионной выплаты, пенсионных выплат по возрасту обязан:

1) представлять полные и достоверные сведения для назначения государственной базовой пенсионной выплаты, пенсионных выплат по возрасту в соответствии с законодательством Республики Казахстан;

2) производить возврат излишне зачисленных (выплаченных) сумм государственной базовой пенсионной выплаты, пенсионных выплат по возрасту в добровольном порядке, а в случае отказа – в судебном порядке на основании решения суда, вступившего в законную силу.

3. Суммы государственной базовой пенсионной выплаты, пенсионных выплат по возрасту, не полученные своевременно либо полученные не полностью по вине Государственной корпорации и (или) уполномоченного государственного органа, выплачиваются за прошлое время со дня возникновения права на них без ограничения сроков.

Статья 202. Порядок осуществления государственной базовой пенсионной выплаты и пенсионных выплат по возрасту

1. Государственная базовая пенсионная выплата и пенсионные выплаты по возрасту производятся за текущий месяц.

2. Государственная базовая пенсионная выплата и пенсионные выплаты по возрасту назначаются пожизненно и осуществляются по месяц смерти или выезда на постоянное место жительства за пределы Республики Казахстан включительно.

Примечание ИЗПИ!

Пункт 3 с 01.01.2028 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

3. Лицам, проживающим в центрах оказания специальных социальных услуг в условиях стационара для престарелых и лиц с инвалидностью и находящимся на полном государственном обеспечении, пенсионные выплаты по возрасту производятся:

1) в объеме, предусмотренном пунктом 6 статьи 210 настоящего Кодекса, если исчисленный в соответствии с данной нормой размер пенсионной выплаты по возрасту ниже минимального размера пенсии, установленного на соответствующий финансовый год законом о республиканском бюджете;

2) в объеме 30 процентов от размера пенсионных выплат по возрасту, исчисленного в соответствии со статьей 210 настоящего Кодекса, но не менее минимального размера пенсии, установленного на соответствующий финансовый год законом о республиканском бюджете.

Перечисление 70 процентов от назначенного размера пенсионных выплат по возрасту производится на отдельный банковский счет или на контрольный счет наличности центров оказания специальных социальных услуг.

Порядок использования указанных средств центрами оказания специальных социальных услуг определяется уполномоченным государственным органом.

4. Государственная базовая пенсионная выплата приостанавливается на период проживания получателя, находящегося на полном государственном обеспечении, в центре оказания специальных социальных услуг в условиях стационара, за исключением лиц, не имеющих право на пенсионные выплаты по возрасту и государственное социальное пособие по инвалидности.

5. В случае выбытия получателя из центра оказания специальных социальных услуг государственная базовая пенсионная выплата и пенсионная выплата по возрасту возобновляются в полном объеме с первого числа месяца, следующего за месяцем выбытия.

6. Государственная базовая пенсионная выплата и пенсионные выплаты по возрасту могут назначаться и выплачиваться по нотариально удостоверенной доверенности.

7. Назначенные, но не востребованные получателем суммы государственной базовой пенсионной выплаты, пенсионных выплат по возрасту выплачиваются за прошлое время, но не более чем за три года до дня обращения за их получением.

Статья 203. Удержания из пенсии

1. Удержания из пенсии могут производиться в порядке исполнительного производства, за исключением излишне выплаченных сумм пенсий вследствие ошибок при назначении пенсий, которые удерживаются на основании заявления получателя.

2. Удержания из пенсии производятся из суммы, причитающейся к выплате.

3. Из пенсии не может быть удержано более 50 процентов от причитающейся к выплате суммы.

Статья 204. Приостановление, возобновление и прекращение государственной базовой пенсионной выплаты и пенсионных выплат по возрасту

1. Государственная базовая пенсионная выплата, пенсионные выплаты по возрасту приостанавливаются с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом государственная базовая пенсионная выплата, пенсионные выплаты по возрасту возобновляются со дня приостановления;

2) истечении срока действия документа, удостоверяющего личность иностранца или лица без гражданства, удостоверения кандаса. При этом государственная базовая пенсионная выплата, пенсионные выплаты по возрасту возобновляются со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, удостоверения кандаса, но не ранее даты приостановления;

3) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя. При этом государственная базовая пенсионная выплата, пенсионные выплаты по возрасту возобновляются с даты прекращения оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступления в силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, но не ранее даты приостановления;

4) выявлении факта утраты или выхода из гражданства Республики Казахстан до получения вида на жительство иностранца. При этом государственная базовая пенсионная выплата, пенсионные выплаты по возрасту возобновляются со дня приостановления, но не ранее даты получения вида на жительство иностранца;

5) выявлении факта получения пенсионных выплат за пределами Республики Казахстан, за исключением пенсий, назначенных в соответствии с Соглашением о пенсионном обеспечении трудящихся государств – членов Евразийского экономического союза. При этом государственная базовая пенсионная выплата, пенсионные выплаты по возрасту возобновляются со дня приостановления при погашении излишне зачисленных (выплаченных) сумм пенсий в стране выбытия.

2. Государственная базовая пенсионная выплата, пенсионные выплаты по возрасту возобновляются на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление выплаты.

3. Государственная базовая пенсионная выплата, пенсионные выплаты по возрасту прекращаются по следующим основаниям:

1) установление факта смерти или признание получателя безвестно отсутствующим в порядке, установленном законодательством Республики Казахстан;

2) установление факта выезда получателя на постоянное место жительства за пределы Республики Казахстан;

3) выявление факта о назначении (возобновлении) ежемесячного пожизненного содержания судье, пребывающему в отставке;

4) выявление факта о назначении уполномоченным государственным органом пенсионных выплат за выслугу лет;

5) поступление запроса пенсионного дела от уполномоченного органа страны выезда;

6) поступление заявления получателя пенсии о прекращении выплаты пенсии с предоставлением документа, подтверждающего снятие его с регистрации в органах внутренних дел;

7) выявление факта предоставления заявителем недостоверных сведений, повлекших за собой необоснованное назначение;

8) назначение уполномоченным государственным органом пенсионных выплат за выслугу лет на основании выписки из пенсионного дела пенсионера из числа военнослужащих, сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лиц, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, не имевших на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, не имевших на дату увольнения право на назначение пенсионных выплат за выслугу лет.

Сноска. Статья 204 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Параграф 2. Государственная базовая пенсионная выплата

Статья 205. Право на государственную базовую пенсионную выплату

Государственная базовая пенсионная выплата предоставляется лицам:

1) пенсионные выплаты по возрасту которым назначены до 1 июля 2018 года и пенсионные выплаты за выслугу лет которым назначены до 1 января 2016 года;

2) достигшим пенсионного возраста в соответствии с пунктом 1 статьи 207 настоящего Кодекса, за исключением судей Конституционного Суда Республики Казахстан, полномочия которых прекращены в связи с истечением установленного Конституцией Республики Казахстан срока пребывания в должности, получающих ежемесячное пожизненное содержание, судей в отставке, получающих ежемесячное пожизненное содержание, военнослужащих, сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лиц, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевших на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, получающих пенсионные выплаты за выслугу лет.

Статья 206. Исчисление размера государственной базовой пенсионной выплаты

1. Государственная базовая пенсионная выплата предоставляется:

с 1 января 2023 года – при наличии десяти и менее лет стажа участия в пенсионной системе либо его отсутствии в размере 60 процентов от величины прожиточного минимума с увеличением ее размера за каждый полный год стажа участия в пенсионной системе сверх десяти лет на 2 процента, но не более 100 процентов от величины прожиточного минимума, установленной на соответствующий финансовый год законом о республиканском бюджете;

с 1 января 2024 года – при наличии десяти и менее лет стажа участия в пенсионной системе либо его отсутствии в размере 65 процентов от величины прожиточного минимума с увеличением ее размера за каждый полный год стажа участия в пенсионной системе сверх десяти лет на 2 процента, но не более 105 процентов от величины прожиточного минимума, установленной на соответствующий финансовый год законом о республиканском бюджете;

с 1 января 2025 года – при наличии десяти и менее лет стажа участия в пенсионной системе либо его отсутствии в размере 70 процентов от величины прожиточного минимума с увеличением ее размера за каждый полный год стажа участия в пенсионной системе сверх десяти лет на 2 процента, но не более 110 процентов от величины прожиточного минимума, установленной на соответствующий финансовый год законом о республиканском бюджете;

с 1 января 2026 года – при наличии десяти и менее лет стажа участия в пенсионной системе либо его отсутствии в размере 70 процентов от величины прожиточного минимума с увеличением ее размера за каждый полный год стажа участия в пенсионной системе сверх десяти лет на 2 процента, но не более 118 процентов от величины прожиточного минимума, установленной на соответствующий финансовый год законом о республиканском бюджете;

с 1 января 2027 года – при наличии десяти и менее лет стажа участия в пенсионной системе либо его отсутствии в размере 70 процентов от величины прожиточного минимума с увеличением ее размера за каждый полный год стажа участия в пенсионной системе сверх десяти лет на 2 процента, но не более 120 процентов от величины прожиточного минимума, установленной на соответствующий финансовый год законом о республиканском бюджете.

Размер назначенной государственной базовой пенсионной выплаты ежегодно пересчитывается в соответствии с частью второй настоящего пункта.

2. В стаж участия в пенсионной системе при предоставлении государственной базовой пенсионной выплаты засчитываются:

1) трудовой стаж, выработанный за период до 1 января 1998 года, исчисленный в соответствии со статьей 208 настоящего Кодекса;

2) период, за который осуществлялись обязательные пенсионные взносы и (или) обязательные пенсионные взносы работодателя;

3) периоды трудовой, предпринимательской деятельности, занятия частной практикой по видам деятельности, к которым по решению Правительства Республики Казахстан применялся поправочный коэффициент 0 к ставкам обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов;

4) период осуществления деятельности, доходы от которой с 1 апреля 2020 года по 1 октября 2020 года были исключены из доходов физического лица, подлежащих налогообложению, в соответствии с подпунктом 51) пункта 1 статьи 341 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс);

5) время ухода неработающей матери или неработающего отца (при осуществлении им фактического ухода) за малолетними детьми, но не более чем до достижения каждым ребенком возраста 3 лет в пределах 12 лет в общей сложности;

6) время ухода за ребенком с инвалидностью в возрасте до 18 лет;

7) периоды воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службы;

8) период проживания за границей супруги (супруга) сотрудников дипломатических служб Республики Казахстан и международных организаций, но не более 10 лет в общей сложности;

9) период проживания супругов военнослужащих (кроме военнослужащих срочной службы), сотрудников специальных государственных органов с супругами в местностях, где отсутствовала возможность их трудоустройства по специальности, но не более 10 лет в общей сложности;

10) периоды трудовой деятельности после 1 января 1998 года в российских организациях комплекса "Байконур";

11) периоды получения социальной выплаты по случаю потери дохода в связи с ограничениями деятельности на период действия чрезвычайного положения, ограничительных мероприятий;

12) время ухода за лицом с инвалидностью первой группы, одиноким лицом с инвалидностью второй группы и пенсионером по возрасту, нуждающимися в посторонней помощи, а также за престарелым, достигшим восьмидесятилетнего возраста;

13) периоды трудовой деятельности лиц, указанных в подпункте 2) пункта 3 статьи 248 настоящего Кодекса. С 1 января 2005 года указанные периоды засчитываются при условии осуществления социальных отчислений в Фонд.

Государственная базовая пенсионная выплата предоставляется независимо от получения пенсионных выплат по возрасту и (или) из единого накопительного пенсионного фонда, и (или) добровольного накопительного пенсионного фонда, а также государственного социального пособия по инвалидности.

3. Государственная базовая пенсионная выплата предоставляется за счет бюджетных средств.

Параграф 3. Пенсионные выплаты по возрасту

Статья 207. Назначение пенсионных выплат по возрасту

1. Назначение пенсионных выплат по возрасту производится:

с 1 июля 2001 года – мужчинам по достижении 63 лет, женщинам по достижении 58 лет.

При этом назначение пенсионных выплат по возрасту женщинам производится:

с 1 января 2018 года – по достижении 58,5 лет;

с 1 января 2019 года – по достижении 59 лет;

с 1 января 2020 года – по достижении 59,5 лет;

с 1 января 2021 года – по достижении 60 лет;

с 1 января 2022 года – по достижении 60,5 лет;

с 1 января 2023 года – по достижении 61 года;

с 1 января 2028 года – по достижении 61,5 года;

с 1 января 2029 года – по достижении 62 лет;

с 1 января 2030 года – по достижении 62,5 лет;

с 1 января 2031 года – по достижении 63 лет.

2. Граждане, проживавшие в зонах чрезвычайного и максимального радиационного риска в период с 29 августа 1949 года по 5 июля 1963 года не менее 5 лет, в соответствии с Законом Республики Казахстан "О социальной защите граждан, пострадавших вследствие ядерных испытаний на Семипалатинском испытательном ядерном полигоне" имеют право на назначение пенсионных выплат по возрасту:

1) мужчины – по достижении 50 лет;

2) женщины – по достижении 45 лет.

3. Женщины, родившие (усыновившие, удочерившие) 5 и более детей и воспитавшие их до восьмилетнего возраста, имеют право на пенсионные выплаты по возрасту по достижении 53 лет.

4. Судьям Конституционного Суда Республики Казахстан, полномочия которых прекращены в связи с истечением установленного Конституцией Республики Казахстан срока пребывания в должности, получающим ежемесячное пожизненное содержание, судьям в отставке, получающим ежемесячное пожизненное содержание, пенсионные выплаты по возрасту или пенсионные выплаты за выслугу лет не назначаются.

Статья 208. Исчисление трудового стажа для назначения пенсионных выплат по возрасту

1. При исчислении трудового стажа для назначения пенсионных выплат по возрасту засчитываются:

1) работа по трудовым договорам, оплачиваемая физическими и юридическими лицами;

2) воинская служба;

3) служба в специальных государственных и правоохранительных органах, государственная фельдъегерская служба;

4) государственная служба;

5) предпринимательская и иная приносящая доходы деятельность;

6) время ухода за лицом с инвалидностью первой группы, одиноким лицом с инвалидностью второй группы и пенсионером по возрасту, нуждающимися в посторонней помощи, а также престарелым, достигшим восьмидесятилетнего возраста;

7) время ухода за ребенком с инвалидностью в возрасте до 18 лет;

Примечание ИЗПИ!
Конституционным Судом РК начато производство по проверке конституционности подпункта 8) пункта 1 статьи 208.

8) время ухода неработающей матери за малолетними детьми, но не более чем до достижения каждым ребенком возраста 3 лет в пределах 12 лет в общей сложности;

9) время содержания под стражей, отбытия наказания в местах лишения свободы и ссылки граждан, необоснованно привлеченных к уголовной ответственности и репрессированных, но впоследствии реабилитированных;

10) время нахождения трудоспособных граждан на временно оккупированной территории бывшего СССР и лиц (независимо от возраста) на территории других государств в период Великой Отечественной войны, куда они были насильственно вывезены, содержания в фашистских концлагерях (гетто и других местах принудительного содержания в период войны), если в указанные периоды эти лица не совершили преступлений против Родины;

11) время нахождения на инвалидности неработающих лиц с инвалидностью вследствие ранения, контузии, увечья или заболевания, полученных в период Великой Отечественной войны, и приравненных к ним лиц с инвалидностью;

12) период проживания за границей супруги (супруга) работников бывших советских учреждений, учреждений Республики Казахстан и международных организаций, но не более 10 лет в общей сложности;

13) период проживания супругов военнослужащих (кроме военнослужащих срочной службы), сотрудников специальных государственных органов с супругами в местностях, где отсутствовала возможность их трудоустройства по специальности, но не более 10 лет в общей сложности;

14) обучение в высших учебных заведениях, в том числе на подготовительных курсах, средних специальных учебных заведениях, училищах, школах и на курсах по подготовке кадров, повышению квалификации и переквалификации, в аспирантуре, докторантуре и клинической ординатуре, а также духовных (религиозных) организациях образования на территории Республики Казахстан и за ее пределами;

15) служба в военизированной охране, органах специальной связи и горноспасательных частях независимо от ведомственной подчиненности и наличия специального или воинского звания;

16) трудовая деятельность в стране выбытия этнических казахов, прибывших в Республику Казахстан в целях постоянного проживания на исторической родине.

2. При льготном исчислении трудового стажа для назначения пенсионных выплат по возрасту также засчитываются:

1) воинская служба в составе действующей армии в период боевых действий, в том числе при выполнении воинского долга, а также пребывание в партизанских отрядах и соединениях в период боевых действий, а также время нахождения на лечении в лечебных учреждениях вследствие военной травмы – в порядке, установленном для исчисления сроков этой службы при назначении пенсионных выплат за выслугу лет военнослужащим;

2) работа, в том числе в качестве вольнонаемного состава в воинских частях, и служба, кроме воинской службы, предусмотренной подпунктом 1) настоящего пункта, в годы Великой Отечественной войны – в двойном размере;

3) работа в городе Ленинграде в период его блокады в годы Великой Отечественной войны с 8 сентября 1941 года по 27 января 1944 года – в тройном размере;

4) время нахождения граждан в возрасте от 12 лет и старше в городе Ленинграде в период его блокады с 8 сентября 1941 года по 27 января 1944 года – в двойном размере;

5) время пребывания лиц на территории других государств в период Великой Отечественной войны, куда они были насильственно вывезены, а также время нахождения в фашистских концлагерях (гетто и других местах принудительного содержания в период войны), если в указанные периоды эти лица не совершили преступления против Родины, – в двойном размере;

6) время содержания под стражей, отбытия наказания в местах лишения свободы, ссылки, привлечения к принудительному труду с ограничением свободы, в колонии-поселении и на принудительном лечении в организации, оказывающей медицинскую помощь в области психического здоровья, граждан, незаконно привлеченных к уголовной ответственности и репрессированных, впоследствии реабилитированных, – в тройном размере;

7) работа и воинская служба в районах, примыкающих к Семипалатинскому испытательному ядерному полигону, в период с 29 августа 1949 года по 5 июля 1963 года – в тройном размере, а с 6 июля 1963 года по 1 января 1992 года – в полуторном размере;

8) работа в противолепрозных и противочумных учреждениях, инфекционных учреждениях по лечению лиц, зараженных вирусом иммунодефицита человека или больных СПИДом, – в двойном размере, в организациях, осуществляющих судебно-медицинскую экспертизу и патологоанатомическую диагностику, – по перечню работ, утвержденному Правительством Республики Казахстан, – в полуторном размере;

9) работа на водном транспорте в течение полного навигационного периода засчитывается за год работы;

10) работа в течение полного сезона в организациях сезонных отраслей промышленности независимо от их ведомственной подчиненности – по списку, утвержденному Правительством Республики Казахстан, засчитывается в стаж за год работы.

Статья 209. Подтверждение трудового стажа

1. Трудовой стаж для исчисления пенсионных выплат по возрасту учитывается за период до 1 января 1998 года.

2. Трудовой стаж подтверждается трудовой книжкой, а при отсутствии трудовой книжки или соответствующих записей в ней устанавливается на основании документов, подтверждающих сведения о работе, либо решения суда.

Статья 210. Исчисление размера пенсионных выплат по возрасту

1. Исчисление пенсионных выплат по возрасту в полном объеме производится из расчета 60 процентов среднемесячного дохода, определяемого в соответствии со статьей 211 настоящего Кодекса.

2. Исчисление размера пенсионных выплат по возрасту осуществляется исходя из среднемесячного дохода за любые три года подряд независимо от перерывов в работе с 1 января 1998 года.

Размер среднемесячного дохода, за исключением дохода, определяемого в соответствии с пунктом 3 настоящей статьи, устанавливается соответственно доходу, с которого осуществлялись обязательные пенсионные взносы в накопительные пенсионные фонды или единый накопительный пенсионный фонд, социальные отчисления в Фонд, в порядке, определяемом уполномоченным государственным органом.

3. Размер среднемесячного дохода за период с 1 января 1998 года лицам, работавшим в российских организациях комплекса "Байконур", за периоды трудовой, предпринимательской деятельности, занятия частной практикой по видам деятельности, к которым по решению Правительства Республики Казахстан применялся поправочный коэффициент 0 к ставкам обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов, а также за период осуществления деятельности с 1 апреля 2020 года по 1 октября 2020 года, доходы от которой были исключены из доходов физического лица, подлежащих налогообложению, в соответствии с подпунктом 51) пункта 1 статьи 341 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), устанавливается соответственно доходу, подтверждаемому справкой о доходах.

Исчисление пенсионных выплат по возрасту производится исходя из размера дохода, выплаченного в валюте Российской Федерации, по официальному курсу национальной валюты Республики Казахстан к иностранным валютам, установленному Национальным Банком Республики Казахстан на день обращения за назначением пенсионных выплат по возрасту.

4. Пенсионные выплаты по возрасту в полном объеме назначаются по достижении возраста, установленных в пунктах 1 – 3 статьи 207 настоящего Кодекса, следующим категориям граждан:

1) мужчинам – при наличии трудового стажа не менее двадцати пяти лет на 1 января 1998 года;

2) женщинам – при наличии трудового стажа не менее двадцати лет на 1 января 1998 года.

Примечание ИЗПИ!

Пункт 5 с 01.01.2028 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

5. Размер пенсионных выплат по возрасту за каждый полный отработанный год до 1 января 1998 года сверх требуемого трудового стажа увеличивается на 1 процент, но не более 75 процентов от дохода, учитываемого для исчисления пенсионных выплат по возрасту.

Если исчисленный размер пенсионных выплат по возрасту в полном объеме ниже минимального размера пенсии, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете, пенсионные выплаты по возрасту назначаются в минимальном размере пенсии.

6. Пенсионные выплаты по возрасту в неполном объеме назначаются категориям граждан, указанным в пунктах 1 – 3 статьи 207 настоящего Кодекса, при отсутствии у них права на получение пенсионной выплаты по возрасту в полном объеме в зависимости от наличия у них трудового стажа не менее шести месяцев по состоянию на 1 января 1998 года.

7. Пенсионные выплаты по возрасту в неполном объеме рассчитываются как доля от пенсионной выплаты в полном объеме по возрасту пропорционально имеющемуся трудовому стажу на 1 января 1998 года.

8. Пенсионные выплаты по возрасту осуществляются за счет бюджетных средств.

Статья 211. Определение дохода для исчисления пенсионных выплат по возрасту

1. Доход для исчисления пенсионных выплат за 3 года работы определяется путем деления общей суммы дохода за 36 календарных месяцев работы подряд на тридцать шесть.

По желанию заявителя месяцы действия в Республике Казахстан чрезвычайного положения, ограничительных мероприятий исключаются при определении среднемесячного размера дохода и заменяются другими месяцами, непосредственно предшествовавшими или следовавшими за ними.

2. Доход для исчисления пенсионных выплат по возрасту не может превышать размер 55-кратного месячного расчетного показателя, установленного на соответствующий финансовый год законом о республиканском бюджете.

Параграф 4. Пенсионные выплаты за выслугу лет

Статья 212. Право на пенсионные выплаты за выслугу лет

1. Право на пенсионные выплаты за выслугу лет имеют военнослужащие (кроме военнослужащих срочной службы), сотрудники специальных государственных и правоохранительных органов, государственной фельдъегерской службы:

1) имеющие выслугу на воинской службе, службе в специальных государственных и правоохранительных органах, государственной фельдъегерской службе не менее двадцати пяти лет и достигшие установленного законодательством Республики Казахстан предельного возраста состояния на службе при увольнении со службы;

2) имеющие выслугу на воинской службе, службе в специальных государственных и правоохранительных органах, государственной фельдъегерской службе не менее двадцати пяти лет, уволенные по сокращению штатов или собственному желанию, или состоянию здоровья либо при ликвидации правоохранительного органа;

3) имеющие общий трудовой стаж двадцать пять и более лет, из которых не менее двенадцати лет и шести месяцев составляют непрерывная воинская служба, служба в специальных государственных и правоохранительных органах, государственная фельдъегерская служба, и уволенные по достижении установленного законодательством Республики Казахстан предельного возраста состояния на воинской службе, службе в специальных государственных и правоохранительных органах, государственной фельдъегерской службе либо по сокращению штатов или состоянию здоровья либо при ликвидации правоохранительного органа.

2. Право на пенсионные выплаты за выслугу лет имеют лица, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года:

1) имеющие выслугу на воинской службе, службе в специальных государственных и правоохранительных органах, государственной фельдъегерской службе не менее двадцати пяти лет и достигшие возраста, соответствующего предельному возрасту состояния на правоохранительной службе по зафиксированному специальному званию, классному чину на момент упразднения права иметь специальные звания и классные чины, а также носить форменную одежду;

2) имеющие выслугу на воинской службе, службе в специальных государственных и правоохранительных органах, государственной фельдъегерской службе не менее двадцати пяти лет, уволенные по сокращению штатов либо при ликвидации правоохранительного органа, либо по собственному желанию, либо несоответствию занимаемой должности или выполняемой работе вследствие состояния здоровья, препятствующего продолжению работы;

3) имеющие общий трудовой стаж двадцать пять и более лет, из которых не менее двенадцати лет и шести месяцев составляют непрерывная воинская служба, служба в специальных государственных и правоохранительных органах, государственная фельдъегерская служба, и уволенные по сокращению штатов либо при ликвидации правоохранительного органа, либо по несоответствию занимаемой должности или выполняемой работе вследствие состояния здоровья, препятствующего продолжению работы, либо достигшие возраста, соответствующего предельному возрасту состояния на правоохранительной службе по зафиксированному специальному званию, классному чину, на момент упразднения права иметь специальные звания и классные чины, а также носить форменную одежду.

3. Право на пенсионные выплаты за выслугу лет лицам, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, уволенным по сокращению штатов либо вследствие состояния здоровья, либо по достижению возраста, соответствующего предельному возрасту состояния на правоохранительной службе по специальному званию на момент сокращения должности в органах внутренних дел Республики Казахстан, наступает при наличии общего трудового стажа двадцать пять и более лет, из которых не менее двенадцати лет и шести месяцев составляют непрерывная воинская служба, служба в специальных государственных и правоохранительных органах, государственной фельдъегерской службе. Правила сохранения льгот на пенсионные выплаты за выслугу лет лицам, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевшим на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, определяются Правительством Республики Казахстан.

4. Военнослужащие, сотрудники специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лица, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, впервые поступившие на службу после 1 января 1998 года и уволенные до 1 января 2016 года, имевшие на дату увольнения условия для назначения пенсионных выплат за выслугу лет, в соответствии с нормами законодательства, действовавшего до 1 января 2016 года, имеют право на назначение пенсионных выплат за выслугу лет с учетом выслуги лет и денежного содержания на момент увольнения со службы.

5. Военнослужащим, сотрудникам специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лицам, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лицам, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, не имевшим на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, не имевшим на дату увольнения право на назначение пенсионных выплат за выслугу лет, пенсионные выплаты по возрасту назначаются в соответствии с настоящим Кодексом.

6. При зачислении получателей пенсионных выплат за выслугу лет из числа военнослужащих, сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, бывшего Государственного следственного комитета, а также лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лиц, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевших на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, на государственную службу с присвоением воинского (специального) звания, классного чина, установлении квалификационного класса пенсионные выплаты за выслугу лет приостанавливаются на период прохождения службы со дня зачисления на службу.

7. Лица, указанные в пункте 6 настоящей статьи и вновь прослужившие 3 года, при повторном увольнении со службы имеют право выбора на назначение пенсионной выплаты за выслугу лет в соответствии с пунктом 1 настоящей статьи с учетом выслуги лет и денежного содержания на момент повторного увольнения со службы либо на возобновление ранее назначенных пенсионных выплат за выслугу лет с учетом повышений, произведенных в порядке, установленном законодательством Республики Казахстан, за период, на который были приостановлены пенсионные выплаты за выслугу лет.

Действие данного пункта распространяется на лиц, указанных в пункте 6 настоящей статьи, повторно уволенных со службы из органов прокуратуры в период с 1 января 2012 года по 31 декабря 2015 года в связи с принятием Закона Республики Казахстан "О правоохранительной службе".

8. Права на пенсионные выплаты за выслугу лет имеют лица из числа военнослужащих, сотрудников органов внутренних дел государств – участников Содружества Независимых Государств, имеющие выслугу менее двадцати пяти лет, достигшие на день увольнения со службы предельного возраста состояния на службе либо уволенные по сокращению штатов, состоянию здоровья, прибывшие на постоянное место жительства в Республику Казахстан из государств – участников Содружества Независимых Государств, которым в соответствии с законодательством этих государств были назначены пенсионные выплаты за выслугу лет.

9. Право на пенсионные выплаты за выслугу лет в соответствии с пунктами 1 – 4 настоящей статьи для лиц, в пользу которых до 1 января 2016 года обязательные пенсионные взносы перечислялись за счет бюджетных средств, возникает при условии возврата 50 процентов от суммы обязательных пенсионных взносов, перечисленных за счет бюджетных средств до 1 января 2016 года в пользу военнослужащих (кроме военнослужащих срочной службы), сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лиц, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевших на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы.

10. Суммы пенсионных выплат за выслугу лет, не полученные своевременно по вине органа, осуществляющего пенсионное обеспечение за выслугу лет, выплачиваются за прошлое время без ограничения сроков.

11. Пенсионные выплаты за выслугу лет, назначенные до 1 января 2016 года в неполном объеме, перерасчитываются с учетом их доведения до полного объема в порядке, определяемом Правительством Республики Казахстан, при возврате 50 процентов от сумм обязательных пенсионных взносов, перечисленных за счет бюджетных средств.

В случае заключения до 1 января 2016 года договора пенсионного аннуитета военнослужащими (кроме военнослужащих срочной службы), сотрудниками специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лицами, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, возврату подлежит сумма обязательных пенсионных взносов, сформированная за счет бюджетных средств, оставшаяся на индивидуальном пенсионном счете.

Статья 213. Исчисление пенсионных выплат за выслугу лет

1. Пенсионные выплаты за выслугу лет военнослужащим, сотрудникам специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лицам, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лицам, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевшим на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, устанавливаются из расчета пятидесяти процентов от денежного содержания.

За каждый полный год выслуги лет на воинской службе, службе в специальных государственных и правоохранительных органах, государственной фельдъегерской службе свыше двадцати пяти лет размер пенсионных выплат за выслугу лет, назначенных в соответствии с подпунктами 1) и 2) пункта 1 и подпунктами 1) и 2) пункта 2 статьи 212 настоящего Кодекса, увеличивается на два процента, за каждый полный год трудового стажа, выработанного на день увольнения со службы, – на один процент от денежного содержания.

За каждый полный год общего трудового стажа, выработанного на день увольнения со службы, свыше двадцати пяти лет размер пенсионных выплат, назначенных в соответствии с подпунктом 3) пункта 1, подпунктом 3) пункта 2 и пунктом 3 статьи 212 настоящего Кодекса, увеличивается на один процент от денежного содержания.

2. В размер денежного содержания, учитываемого для пенсионного обеспечения военнослужащих, сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, включаются должностной оклад, оклад (доплата) по воинскому (специальному) званию, классному чину, установленному квалификационному классу.

3. Размер денежного содержания, учитываемый для пенсионного обеспечения военнослужащих, сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, определяется на день увольнения (исключения из списков личного состава) со службы и подтверждается справкой установленного образца соответствующего органа по последнему месту службы.

Размер денежного содержания, учитываемого для пенсионного обеспечения лиц из числа военнослужащих, сотрудников органов внутренних дел государств – участников Содружества Независимых Государств, прибывших на постоянное место жительства в Республику Казахстан из государств – участников Содружества Независимых Государств, определяется на день увольнения со службы (исключения из списков личного состава) по аналогичной либо приравненной должности военнослужащих, сотрудников органов внутренних дел Республики Казахстан.

4. Размер денежного содержания, учитываемый для пенсионного обеспечения лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лиц, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевших на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, определяется в порядке, установленном Правительством Республики Казахстан.

5. Лицам, указанным в пункте 8 статьи 212 настоящего Кодекса, пенсионные выплаты за выслугу лет устанавливаются из расчета 2 процента от денежного содержания за каждый полный год выслуги лет.

6. Максимальный размер месячных пенсионных выплат за выслугу лет военнослужащих, сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лиц, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевших на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, не может превышать 65 процентов от денежного содержания, определяемого в соответствии с пунктами 2 – 5 настоящей статьи, и 109-кратный размер месячного расчетного показателя, установленного на соответствующий финансовый год законом о республиканском бюджете.

7. Пенсионные выплаты за выслугу лет осуществляются за счет бюджетных средств.

Статья 214. Исчисление выслуги лет и общего трудового стажа

Исчисление выслуги лет военнослужащим, сотрудникам специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лицам, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лицам, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевшим на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, производится в порядке, определяемом Правительством Республики Казахстан.

При этом выслуга лет для назначения пенсионных выплат за выслугу лет исчисляется календарно, за исключением случаев, установленных законодательством Республики Казахстан.

Выслуга лет, исчисленная в государстве – участнике Содружества Независимых Государств, пересмотру не подлежит, если иное не предусмотрено международными договорами, ратифицированными Республикой Казахстан.

Исчисление общего трудового стажа военнослужащим, сотрудникам специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лицам, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, производится аналогично исчислению трудового стажа для назначения пенсионных выплат по возрасту в соответствии со статьей 208 настоящего Кодекса.

Статья 215. Органы, осуществляющие пенсионное обеспечение военнослужащих и сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы

Назначение пенсионных выплат за выслугу лет военнослужащим, сотрудникам специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лицам, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года, и лицам, медицинские должности которых сокращены в органах внутренних дел Республики Казахстан с 1 июля 2022 года и 1 января 2023 года, имевшим на момент сокращения должности выслугу лет не менее двенадцати лет и шести месяцев непрерывной воинской службы, службы в специальных государственных и правоохранительных органах, государственной фельдъегерской службе, при условии продолжения ими работы в медицинских организациях, расположенных в следственных изоляторах и учреждениях уголовно-исполнительной (пенитенциарной) системы, осуществляется соответствующими государственными органами в порядке, определяемом Правительством Республики Казахстан.

Статья 216. Сроки назначения и осуществления пенсионных выплат за выслугу лет

1. Пенсионные выплаты за выслугу лет назначаются и осуществляются со дня увольнения со службы (исключения из списков личного состава), но не ранее дня, по который было выплачено денежное содержание, и не более чем за три года до дня обращения за назначением пенсионных выплат за выслугу лет.

Днем обращения за назначением пенсионных выплат за выслугу лет считается день регистрации заявления и необходимых документов в соответствующем государственном органе.

В случае получения государственного социального пособия по инвалидности или пенсионных выплат по возрасту пенсионные выплаты за выслугу лет осуществляются со дня обращения за назначением пенсионных выплат за выслугу лет, но не ранее дня прекращения выплаты государственного социального пособия по инвалидности или пенсионных выплат по возрасту.

2. Пенсионные выплаты за выслугу лет лицам, указанным в пункте 4 статьи 212 настоящего Кодекса, назначаются со дня обращения за назначением пенсионных выплат за выслугу лет.

3. Пенсионные выплаты за выслугу лет лицам, прибывшим на постоянное место жительства в Республику Казахстан из государств – участников Содружества Независимых Государств, назначаются (возобновляются) с учетом ежегодных индексаций со дня обращения, но не ранее дня, по который была выплачена пенсия в государстве – участнике Содружества Независимых Государств.

4. Пенсионные выплаты за выслугу лет производятся за текущий месяц и осуществляются по месяц смерти или выезда на постоянное место жительства за пределы Республики Казахстан включительно.

5. Назначенные, но не востребованные получателем суммы пенсионных выплат за выслугу лет выплачиваются за прошлое время, но не более чем за три года до дня обращения за их получением.

Примечание ИЗПИ!

Пункт 6 с 01.01.2028 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

6. Лицам, проживающим в центрах оказания специальных социальных услуг в условиях стационара и находящимся на полном государственном обеспечении, пенсионные выплаты за выслугу лет производятся в объеме 30 процентов от размера пенсионных выплат за выслугу лет, назначенных в соответствии со статьей 213 настоящего Кодекса, но не менее минимального размера пенсии, установленного на соответствующий финансовый год законом о республиканском бюджете.

Перечисление 70 процентов от назначенного размера пенсионных выплат за выслугу лет производится на отдельный банковский счет или на контрольный счет наличности центров оказания специальных социальных услуг.

Порядок использования указанных средств центрами оказания специальных социальных услуг определяется уполномоченным государственным органом.

В случае выбытия получателя из центра оказания специальных социальных услуг возобновляется пенсионная выплата за выслугу лет в полном объеме с первого числа месяца, следующего за месяцем выбытия.

Параграф 5. Пенсионные выплаты из единого накопительного пенсионного фонда и (или) добровольных пенсионных взносов

Статья 217. Гарантии по сохранности пенсионных активов

1. Государство гарантирует получателям пенсионных выплат сохранность обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде в размере фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции в порядке, определенном настоящим Кодексом и иными нормативными правовыми актами Республики Казахстан.

2. Гарантия сохранности пенсионных активов также обеспечивается посредством:

1) аккумулирования пенсионных накоплений за счет обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде;

2) установления условий и порядка деятельности по управлению инвестиционным портфелем за счет пенсионных активов;

3) установления требований к управляющим инвестиционным портфелем по возмещению за счет собственного капитала отрицательной разницы между номинальной доходностью пенсионных активов, полученной управляющим инвестиционным портфелем, и минимальным значением доходности пенсионных активов, рассчитанными в соответствии с настоящим Кодексом и нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

4) осуществления инвестиционного управления пенсионными активами единого накопительного пенсионного фонда Национальным Банком Республики Казахстан, за исключением пенсионных активов, переданных в доверительное управление управляющим инвестиционным портфелем;

5) регулирования деятельности единого накопительного пенсионного фонда путем установления соответствующих требований в отношении привлечения пенсионных взносов и осуществления пенсионных выплат;

6) регулирования деятельности добровольных накопительных пенсионных фондов путем установления соответствующих норм и лимитов, а также требований, предусмотренных законодательством Республики Казахстан;

7) установления требований к учредителям, акционерам и руководящим работникам добровольных накопительных пенсионных фондов, а также к размеру и составу их уставного капитала;

8) установления требований к руководящим работникам единого накопительного пенсионного фонда;

9) установления требования по хранению пенсионных активов единого накопительного пенсионного фонда в банке-кастодиане;

10) установления требования по хранению добровольными накопительными пенсионными фондами финансовых инструментов и денег, входящих в состав пенсионных активов, исключительно в банках-кастодианах, не аффилированных с добровольными накопительными пенсионными фондами;

11) ведения раздельного учета собственных средств и пенсионных активов единого накопительного пенсионного фонда или добровольного накопительного пенсионного фонда, а также установления контроля за их целевым размещением;

12) установления требований по диверсификации и снижению рисков при размещении пенсионных активов;

13) установления размера комиссионного вознаграждения, получаемого Национальным Банком Республики Казахстан, единым накопительным пенсионным фондом, управляющим инвестиционным портфелем, добровольным накопительным пенсионным фондом;

14) обязательности ежегодного проведения аудита единого накопительного пенсионного фонда, добровольного накопительного пенсионного фонда;

15) регулярной отчетности единого накопительного пенсионного фонда, добровольного накопительного пенсионного фонда перед соответствующими государственными органами в установленном законодательством Республики Казахстан порядке;

16) предоставления вкладчику обязательных пенсионных взносов, физическому лицу, за которого перечислены обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателю пенсионных выплат), информации о состоянии его пенсионных накоплений;

17) предоставления физическому лицу, за которого перечислены добровольные пенсионные взносы (получателю пенсионных выплат), возможности переводить свои пенсионные накопления, сформированные за счет добровольных пенсионных взносов, из единого накопительного пенсионного фонда в добровольный накопительный пенсионный фонд или из добровольного накопительного пенсионного фонда в единый накопительный пенсионный фонд, или из одного добровольного накопительного пенсионного фонда в другой добровольный накопительный пенсионный фонд;

18) добровольного страхования пенсионных накоплений в полном объеме или частично по выбору вкладчика обязательных пенсионных взносов, физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, добровольные пенсионные взносы (получателя пенсионных выплат);

19) осуществления учета и оценки пенсионных активов в порядке, установленном уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 218. Право на выплату государственной гарантии по сохранности обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде

1. Государственная гарантия по сохранности обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде в размере фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции обеспечивается:

1) лицам, достигшим пенсионного возраста в соответствии с пунктом 1 статьи 207 настоящего Кодекса;

2) лицам, указанным в подпунктах 2) и 3) пункта 1 статьи 220, подпунктах 2) и 3) пункта 1 статьи 221 настоящего Кодекса.

2. Лицам, указанным в пункте 3 статьи 220, а также осуществившим перевод пенсионных накоплений в доверительное управление управляющему инвестиционным портфелем в соответствии с подпунктом 1) пункта 5 статьи 37 настоящего Кодекса, государство гарантирует сохранность обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде в размере фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции, осуществленных за период с даты изъятия пенсионных накоплений в целях улучшения жилищных условий и (или) оплаты лечения либо с даты перевода пенсионных накоплений в доверительное управление управляющему инвестиционным портфелем до достижения возраста, установленного пунктом 1 статьи 207 настоящего Кодекса.

3. Лицам, указанным в подпункте 4) пункта 1 статьи 220 и подпункте 4) пункта 1 статьи 221 настоящего Кодекса, государство гарантирует сохранность обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде в размере фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции, осуществленных за период с момента заключения договора пенсионного аннуитета со страховой организацией до достижения возраста, установленного пунктом 1 статьи 207 настоящего Кодекса.

4. Государственная гарантия по сохранности обязательных пенсионных взносов в едином накопительном пенсионном фонде не распространяется на сумму обязательных пенсионных взносов, выплаченных в сумме пенсионных накоплений лицам, указанным в пункте 3 статьи 220 настоящего Кодекса.

Статья 219. Организация выплаты разницы по гарантии государства

Государственная гарантия по сохранности обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в едином накопительном пенсионном фонде лицам, указанным в пункте 1 статьи 218 настоящего Кодекса, осуществляется в виде выплаты разницы между суммой фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции и суммой пенсионных накоплений в едином накопительном пенсионном фонде, сформированных за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов на дату возникновения права на пенсионные выплаты в соответствии с подпунктами 1) – 3) пункта 1 статьи 220 и подпунктами 1) – 3) пункта 1 статьи 221 настоящего Кодекса, в порядке, определяемом Правительством Республики Казахстан.

В случае, если разница между суммой фактически внесенных обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов с учетом уровня инфляции и суммой пенсионных накоплений в едином накопительном пенсионном фонде составляет ноль или принимает отрицательное значение, выплата разницы не производится.

Статья 220. Право на пенсионные выплаты за счет обязательных пенсионных взносов

1. Пенсионные выплаты за счет обязательных пенсионных взносов предоставляются лицам, имеющим пенсионные накопления в едином накопительном пенсионном фонде:

1) указанным в пункте 1 статьи 207 настоящего Кодекса;

2) имеющим инвалидность первой и второй групп, если инвалидность установлена бессрочно;

3) выехавшим на постоянное место жительства за пределы Республики Казахстан иностранцам и лицам без гражданства, если иное не предусмотрено законами Республикой Казахстан и международными договорами, ратифицированными Республикой Казахстан;

4) по достижении сорокапятилетнего возраста при достаточности пенсионных накоплений для заключения договора пенсионного аннуитета со страховой организацией для обеспечения страховой выплаты не ниже 70 процентов от величины прожиточного минимума, установленной законом о республиканском бюджете и действующей на 1 января соответствующего финансового года, в соответствии со статьей 225 настоящего Кодекса.

1-1. Лица при достижении пятидесятипятилетнего возраста и уплате за них обязательных профессиональных пенсионных взносов в совокупности не менее восьмидесяти четырех месяцев, при условии прекращения ими трудовой деятельности на работах с вредными условиями труда или перевода на другую работу, исключающую воздействие вредных производственных факторов, имеют право на пенсионные выплаты за счет обязательных пенсионных взносов в порядке, определяемом Правительством Республики Казахстан.

Примечание ИЗПИ!

Пункт 2 с 01.01.2028 действует в редакции предусмотренной ст. 263 настоящего Кодекса.

2. Единовременно сумма пенсионных накоплений из единого накопительного пенсионного фонда выплачивается в случае, если сумма пенсионных накоплений лиц, указанных в подпунктах 1) и 2) пункта 1 настоящей статьи, не превышает двенадцатикратного размера минимальной пенсии, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года.

3. Единовременные пенсионные выплаты в целях улучшения жилищных условий в свою пользу или супруга (супруги), или близких родственников и (или) для оплаты лечения для себя или супруга (супруги), или близких родственников производятся при наличии одного из следующих условий:

если сумма пенсионных накоплений за счет обязательных пенсионных взносов, имеющаяся на индивидуальном пенсионном счете вкладчика обязательных пенсионных взносов, превышает порог минимальной достаточности пенсионных накоплений, определенный в соответствии с методикой, утвержденной Правительством Республики Казахстан;

если размер пенсии для лиц, указанных в пунктах 1, 2 и 3 статьи 207 настоящего Кодекса, а также размер ежемесячного содержания лиц, указанных в пункте 4 статьи 207 настоящего Кодекса, обеспечивает коэффициент замещения среднемесячного дохода получателя на уровне не ниже 40 процентов, определяемого в порядке, определенном Правительством Республики Казахстан. При расчете коэффициента замещения среднемесячного дохода учитывается доход получателя, предшествующий дате выхода на пенсию, но не более среднемесячного дохода по республике;

если вкладчиком обязательных пенсионных взносов заключен договор пенсионного аннуитета со страховой организацией;

если вкладчиком является получатель пенсионных выплат за выслугу лет.

4. В случае смерти лица, имеющего пенсионные накопления в едином накопительном пенсионном фонде за счет обязательных пенсионных взносов, они наследуются в порядке, установленном законодательством Республики Казахстан.

Сноска. Статья 220 с изменением, внесенным Законом РК от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024).

Статья 221. Право на пенсионные выплаты за счет обязательных профессиональных пенсионных взносов

1. Пенсионные выплаты за счет обязательных профессиональных пенсионных взносов предоставляются лицам, имеющим пенсионные накопления в едином накопительном пенсионном фонде:

1) указанным в пункте 1 статьи 207 настоящего Кодекса;

2) имеющим инвалидность первой и второй групп, если инвалидность установлена бессрочно;

2-1) при наступлении условий, указанных в пунктах 1 и 2 статьи 195-1 настоящего Кодекса;

3) выехавшим на постоянное место жительства за пределы Республики Казахстан иностранцам и лицам без гражданства, если иное не предусмотрено законами Республики Казахстан и международными договорами, ратифицированными Республикой Казахстан;

4) по достижении сорокалетнего возраста, за которых уплачены обязательные профессиональные пенсионные взносы в совокупности не менее шестидесяти календарных месяцев, путем заключения договора пенсионного аннуитета со страховой организацией при достаточности пенсионных накоплений для обеспечения страховой выплаты не ниже 70 процентов от величины прожиточного минимума, установленной на соответствующий финансовый год законом о республиканском бюджете и действующей на 1 января соответствующего финансового года.

2. Единовременно сумма пенсионных накоплений из единого накопительного пенсионного фонда выплачивается в случае, если сумма пенсионных накоплений лиц, указанных в подпунктах 1) и 2) пункта 1 настоящей статьи, не превышает двенадцатикратного размера минимальной пенсии, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года.

3. В случае смерти лица, имеющего пенсионные накопления в едином накопительном пенсионном фонде за счет обязательных профессиональных пенсионных взносов, они наследуются в порядке, установленном законодательством Республики Казахстан.

Сноска. Статья 221 с изменением, внесенным Законом РК от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024).

Статья 222. Право на пенсионные выплаты за счет обязательных пенсионных взносов работодателя

1. Пенсионные выплаты за счет обязательных пенсионных взносов работодателя предоставляются лицам, за которых перечислены обязательные пенсионные взносы работодателя в совокупности не менее шестидесяти календарных месяцев:

1) при наступлении условий, предусмотренных пунктом 1 статьи 207 настоящего Кодекса;

2) имеющим инвалидность первой и второй групп, если инвалидность установлена бессрочно.

2. Параметры, используемые для расчета размера пенсионных выплат за счет обязательных пенсионных взносов работодателя, ежегодно устанавливаются Правительством Республики Казахстан.

3. Максимальный размер пенсионной выплаты за счет обязательных пенсионных взносов работодателя не может превышать 2-кратный размер прожиточного минимума, установленный на соответствующий финансовый год законом о республиканском бюджете.

4. Пенсионные выплаты за счет обязательных пенсионных взносов работодателя назначаются пожизненно, производятся за текущий месяц и осуществляются по месяц смерти или выезда на постоянное место жительства за пределы Республики Казахстан включительно.

5. Правила определения размера и осуществления пенсионных выплат за счет обязательных пенсионных взносов работодателя из единого накопительного пенсионного фонда разрабатываются уполномоченным государственным органом.

Статья 223. Пенсионные выплаты за счет добровольных пенсионных взносов

1. Пенсионные выплаты за счет добровольных пенсионных взносов предоставляются лицам, имеющим пенсионные накопления в едином накопительном пенсионном фонде и (или) добровольном накопительном пенсионном фонде:

1) достигшим пятидесятилетнего возраста;

2) являющихся лицами с инвалидностью;

3) выехавшим на постоянное место жительства за пределы Республики Казахстан иностранцам и лицам без гражданства, если иное не предусмотрено законами Республики Казахстан и международными договорами, ратифицированными Республикой Казахстан.

2. В случае смерти лица, имеющего пенсионные накопления в едином накопительном пенсионном фонде и (или) добровольном накопительном пенсионном фонде за счет добровольных пенсионных взносов, они наследуются в порядке, установленном законодательством Республики Казахстан.

3. Порядок получения пенсионных выплат за счет добровольных пенсионных взносов определяется получателем самостоятельно в соответствии с пенсионными правилами единого накопительного пенсионного фонда и (или) добровольного накопительного пенсионного фонда.

Статья 224. Организация пенсионных выплат из единого накопительного пенсионного фонда

1. Пенсионные выплаты из пенсионных накоплений, сформированных за счет обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов, осуществляются:

1) из единого накопительного пенсионного фонда лицам, указанным в подпунктах 1) и 2) пункта 1 статьи 220, подпунктах 1) и 2) пункта 1 статьи 221 настоящего Кодекса, в виде ежемесячных пенсионных выплат по установленному графику в порядке, определяемом Правительством Республики Казахстан;

2) в виде страховых выплат из страховой организации в соответствии с договором пенсионного аннуитета за счет пенсионных накоплений лицам, указанным в подпункте 4) пункта 1 статьи 220, подпункте 4) пункта 1 статьи 221 настоящего Кодекса, в порядке, определенном уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

2. Размер ежемесячной пенсионной выплаты из пенсионных накоплений в едином накопительном пенсионном фонде, сформированных за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов, обязательных пенсионных взносов работодателя, определяется в соответствии с методикой, утвержденной Правительством Республики Казахстан.

Размер и периодичность пенсионных выплат, сформированных за счет добровольных пенсионных взносов, устанавливается получателем пенсионных выплат самостоятельно.

3. Выплаты пенсионных накоплений из единого накопительного пенсионного фонда лицам, указанным в подпунктах 1) – 3) пункта 1, в пунктах 1-1 и 4 статьи 220 и подпунктах 1) – 3) пункта 1, пункте 3 статьи 221 настоящего Кодекса, осуществляются в порядке, определяемом Правительством Республики Казахстан, в пределах, имеющихся у получателя пенсионных накоплений, сформированных за счет обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов, с учетом удержаний в виде индивидуального подоходного налога, осуществляемых в соответствии с Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый Кодекс).

4. Единовременные пенсионные выплаты из единого накопительного пенсионного фонда из пенсионных накоплений, сформированных за счет обязательных пенсионных взносов, лицам, указанным в пункте 3 статьи 220 настоящего Кодекса, осуществляются в порядке, определяемом Правительством Республики Казахстан, с учетом удержаний в виде индивидуального подоходного налога, осуществляемых в соответствии с налоговым законодательством Республики Казахстан.

Размер единовременной пенсионной выплаты, сформированной за счет обязательных пенсионных взносов:

лицам, указанным в абзаце втором пункта 3 статьи 220 настоящего Кодекса, не может превышать сумму разницы между суммой пенсионных накоплений за счет обязательных пенсионных взносов получателя, находящихся в доверительном управлении Национального Банка Республики Казахстан, и порогом минимальной достаточности пенсионных накоплений;

лицам, указанным в абзаце третьем пункта 3 статьи 220 настоящего Кодекса, не может превышать 50 процентов от размера пенсионных накоплений за счет обязательных пенсионных взносов получателя, находящихся в доверительном управлении Национального Банка Республики Казахстан;

лицам, указанным в абзацах четвертом и пятом пункта 3 статьи 220 настоящего Кодекса, не может превышать размер пенсионных накоплений за счет обязательных пенсионных взносов получателя, находящихся в доверительном управлении Национального Банка Республики Казахстан.

Единовременные пенсионные выплаты переводятся единым накопительным пенсионным фондом на специальные счета для единовременных пенсионных выплат из единого накопительного пенсионного фонда в целях улучшения жилищных условий и (или) оплаты лечения, открытые уполномоченным оператором.

5. Оплата банковских услуг, связанных с переводами, зачислениями и выплатами сумм пенсионных накоплений за счет обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов, осуществляется за счет собственных средств единого накопительного пенсионного фонда, за исключением сумм их конвертации, оплаты банковских услуг, связанных с зачислениями и (или) последующим переводом единовременных пенсионных выплат уполномоченным оператором.

Оплата услуг уполномоченного оператора, в том числе оплата банковских услуг, связанных с единовременными пенсионными выплатами за счет обязательных пенсионных взносов лицам, указанным в пункте 3 статьи 220 настоящего Кодекса, осуществляется за счет средств указанных лиц.

Сноска. Статья 224 с изменением, внесенным Законом РК от 21.12.2023 № 49-VIII (вводится в действие с 01.01.2024).

Параграф 6. Порядок осуществления страховых выплат из страховых организаций

Статья 225. Страховые выплаты из страховых организаций по договорам пенсионного аннуитета

1. Лица, указанные в пункте 1 статьи 207, подпункте 4) пункта 1 статьи 220 и подпункте 4) пункта 1 статьи 221 настоящего Кодекса, вправе заключить договор пенсионного аннуитета со страховой организацией об осуществлении страховых выплат пожизненно с использованием пенсионных накоплений, сформированных за счет обязательных пенсионных взносов и (или) обязательных профессиональных пенсионных взносов.

В случае недостаточности пенсионных накоплений, сформированных за счет обязательных пенсионных взносов и (или) обязательных профессиональных пенсионных взносов, для заключения договора пенсионного аннуитета могут быть использованы пенсионные накопления, сформированные за счет добровольных пенсионных взносов.

В случае недостаточности пенсионных накоплений, сформированных за счет обязательных профессиональных пенсионных взносов, для заключения договора пенсионного аннуитета лица, указанные в подпункте 4) пункта 1 статьи 221 настоящего Кодекса, имеют право использовать пенсионные накопления, сформированные за счет обязательных пенсионных взносов.

2. Размер месячной страховой выплаты из страховой организации не может быть ниже 70 процентов от величины прожиточного минимума (1,4-кратного размера прожиточного минимума в случае заключения договора пенсионного аннуитета двумя лицами), действующей на дату заключения договора пенсионного аннуитета.

В случае смерти одного из застрахованных по договору пенсионного аннуитета размер месячной страховой выплаты из страховой организации для второго застрахованного не может быть ниже 70 процентов от величины прожиточного минимума, действующей на дату заключения договора пенсионного аннуитета.

Статья 226. Порядок заключения договоров пенсионного аннуитета и осуществления страховых выплат

1. Договоры пенсионного аннуитета заключаются на срок, определенный требованиями настоящего Кодекса.

2. Стороной договора пенсионного аннуитета могут быть два страхователя (застрахованных), являющихся супругами или близкими родственниками в соответствии с Кодексом Республики Казахстан "О браке (супружестве) и семье" и одновременно застрахованными.

3. Лицо, заключающее договор пенсионного аннуитета, свободно в выборе страховой организации.

4. Договор пенсионного аннуитета заключается в письменной форме.

Основанием для заключения договора пенсионного аннуитета является заявление страхователя (страхователей) или вкладчика (вкладчиков) обязательных пенсионных взносов и (или) физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, содержащее данные, необходимые для расчета страховой премии и идентификации страхователя (застрахованного).

Договор пенсионного аннуитета по желанию страхователя (вкладчика) обязательных пенсионных взносов и (или) физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, может быть заключен путем письменного обращения к страховщику либо обмена информацией между страхователем (вкладчиком) обязательных пенсионных взносов и (или) физического лица, за которого перечислены обязательные профессиональные пенсионные взносы, и страховщиком с использованием интернет-ресурса страховщика или интернет-ресурса, созданного с участием организации по формированию и ведению базы данных по страхованию.

Требования к страховой организации и интернет-ресурсам при заключении договора пенсионного аннуитета устанавливаются статьей 15-2 Закона Республики Казахстан "О страховой деятельности".

5. Обмен информацией при заключении и расторжении договоров пенсионного аннуитета, внесении изменений и (или) дополнений в действующие договоры пенсионного аннуитета между единым накопительным пенсионным фондом и страховой организацией, между одной страховой организацией и другой страховой организацией осуществляется через организацию по формированию и ведению базы данных по страхованию в порядке, определенном нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

6. Организация по формированию и ведению базы данных по страхованию осуществляет формирование и ведение базы данных по страхованию на основании настоящего Кодекса и Закона Республики Казахстан "О страховой деятельности".

7. Договор пенсионного аннуитета вступает в силу и становится обязательным для сторон с момента перечисления единым накопительным пенсионным фондом и (или) добровольным накопительным пенсионным фондом, и (или) страховой организацией суммы страховой премии в страховую организацию в полном объеме.

8. Расторжение договора пенсионного аннуитета возможно только по инициативе страхователя (застрахованных – в случае заключения договора пенсионного аннуитета двумя лицами) при условии заключения договора пенсионного аннуитета с другой страховой организацией, но не ранее двух лет с даты его заключения либо в случае выезда на постоянное место жительства за пределы Республики Казахстан страхователя (застрахованного), являющегося иностранцем или лицом без гражданства, представившим документы, определенные законодательством Республики Казахстан, подтверждающие факт выезда.

Размер страховых выплат, а также порядок расторжения договора пенсионного аннуитета, внесения изменений и (или) дополнений в договор пенсионного аннуитета в случае расторжения брака (супружества) в соответствии с Кодексом Республики Казахстан "О браке (супружестве) и семье" устанавливаются договором пенсионного аннуитета, заключенным в соответствии с пунктом 2 настоящей статьи.

При расторжении договора пенсионного аннуитета:

1) предусмотренная им выкупная сумма должна быть не менее суммы уплаченной страховой премии за вычетом суммы осуществленных страховых выплат и расходов страховой организации на ведение дела;

2) размер ежемесячной страховой выплаты из страховой организации по вновь заключенному договору пенсионного аннуитета не может быть ниже 70 процентов от величины прожиточного минимума, действующей на дату вновь заключенного договора пенсионного аннуитета.

9. Вкладчик обязательных пенсионных взносов и (или) физическое лицо, за которого перечислены обязательные профессиональные пенсионные взносы, получатель пенсионных выплат, заключивший договор пенсионного аннуитета, имеют право на использование пенсионных накоплений, оставшихся на пенсионном счете после заключения договора пенсионного аннуитета и (или) вновь сформированных, для заключения другого договора пенсионного аннуитета со страховой организацией.

10. В случае внесения изменений в действующий договор пенсионного аннуитета:

1) периодичность страховых выплат определяется в соответствии с пунктом 12 настоящей статьи;

2) размер периодичной страховой выплаты из страховой организации по договору пенсионного аннуитета не может быть ниже 70 процентов от величины прожиточного минимума, действующей на дату внесения изменений в действующий договор пенсионного аннуитета.

11. Расчет страховой премии и страховой выплаты осуществляется страховой организацией в соответствии с методикой, установленной уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Допустимый уровень расходов страховой организации на ведение дела по заключаемым договорам пенсионного аннуитета, а также ставка индексации страховой выплаты устанавливаются уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Страховые выплаты перечисляются на банковский счет получателя, реквизиты которого указываются в договорах пенсионного аннуитета, с учетом удержаний в виде индивидуального подоходного налога в соответствии с Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый Кодекс), и взносов в систему обязательного социального медицинского страхования в соответствии с Законом Республики Казахстан "Об обязательном социальном медицинском страховании".

Оплата банковских услуг, связанных с переводами, зачислениями и выплатами сумм страховых выплат, осуществляется за счет собственных средств страховой организации.

12. Страховые выплаты по договору пенсионного аннуитета осуществляются ежемесячно.

Первая ежемесячная страховая выплата осуществляется страховой организацией не позднее десяти рабочих дней с момента перевода суммы страховой премии в страховую организацию по договору пенсионного аннуитета, но не ранее достижения страхователем возраста:

мужчины – 55 лет;

женщины:

с 1 января 2021 года – 52 лет;

с 1 января 2022 года – 52,5 года;

с 1 января 2023 года – 53 лет;

с 1 января 2028 года – 53,5 года;

с 1 января 2029 года – 54 лет;

с 1 января 2030 года – 54,5 года;

с 1 января 2031 года – 55 лет;

лица, указанные в подпункте 4) пункта 1 статьи 221 настоящего Кодекса, – 50 лет.

13. Лица, заключившие договор пенсионного аннуитета, вправе не ранее двух лет с даты его заключения обратиться в страховую организацию с заявлением об изменении условий договора в части уменьшения размера страховых выплат и возврате денег в единый накопительный пенсионный фонд.

Сумма денег, подлежащая возврату в единый накопительный пенсионный фонд, равна разнице между выкупной суммой по договору пенсионного аннуитета на дату внесения в него изменений и суммой страховой премии, рассчитанной исходя из размера выплаты, определенного пунктом 2 статьи 225 настоящего Кодекса, на дату внесения изменений в договор пенсионного аннуитета.

14. Порядок перевода выкупных сумм из одной страховой организации в другую страховую организацию в связи с заключением договора пенсионного аннуитета, в единый накопительный пенсионный фонд по договору пенсионного аннуитета определяется нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций.

Статья 227. Права и обязанности сторон договора пенсионного аннуитета

1. Страхователь имеет право на:

1) ознакомление с расчетами размеров страховых выплат, проведенными страховой организацией;

2) использование пенсионных накоплений для оплаты страховой премии при заключении договора пенсионного аннуитета со страховой организацией или внесении изменений и (или) дополнений в действующие договоры;

3) привлечение собственных средств, если сумма пенсионных накоплений недостаточна для оплаты страховой премии при заключении договора пенсионного аннуитета со страховой организацией или внесении изменений и (или) дополнений в действующие договоры;

4) привлечение независимых актуариев для проведения расчетов размера страховых выплат из страховой организации;

5) получение копии договора пенсионного аннуитета.

2. Страхователь обязан:

1) уведомить единый накопительный пенсионный фонд, добровольный накопительный пенсионный фонд в течение десяти календарных дней со дня заключения договора пенсионного аннуитета или внесения изменений в договор пенсионного аннуитета с представлением оригинала такого договора и (или) дополнительного соглашения к договору пенсионного аннуитета;

2) при расторжении договора пенсионного аннуитета обратиться с заявлением о расторжении договора пенсионного аннуитета и представить оригинал договора с новой страховой организацией в течение десяти рабочих дней со дня заключения нового договора пенсионного аннуитета.

3. Страховая организация получает сумму страховой премии согласно договору пенсионного аннуитета единовременно и в полном объеме.

4. Страховая организация обязана:

1) ознакомить страхователя с расчетами размера страховых выплат из страховой организации;

2) оформить договор пенсионного аннуитета в порядке, предусмотренном настоящим Кодексом и нормативным правовым актом уполномоченного органа по регулированию, контролю и надзору финансового рынка и финансовых организаций;

3) осуществлять обмен данными по заключенным договорам с организацией по формированию и ведению базы данных по страхованию в порядке и сроки, определяемые уполномоченным органом по регулированию, контролю и надзору финансового рынка и финансовых организаций;

4) в течение десяти рабочих дней с даты получения сведений из организации по формированию и ведению базы данных по страхованию о заключении договора пенсионного аннуитета с новой страховой организацией перевести выкупную сумму в новую страховую организацию;

5) при несвоевременном осуществлении страховых выплат из страховой организации, предусмотренных договором пенсионного аннуитета, уплатить страхователю или застрахованному, чьи права нарушены, пеню в размере 1,5 процента от неоплаченной суммы за каждый день просрочки, но не более 50 процентов от неоплаченной суммы;

6) в течение двадцати календарных дней с момента получения заявления, предусмотренного пунктом 13 статьи 226 настоящего Кодекса, перевести в единый накопительный пенсионный фонд сумму денег, подлежащую возврату.

Статья 228. Порядок перевода пенсионных накоплений в страховую организацию

1. В срок не позднее пяти рабочих дней с даты получения сведений о заключенном договоре пенсионного аннуитета со страховой организацией единый накопительный пенсионный фонд, добровольный накопительный пенсионный фонд обязаны перевести пенсионные накопления вкладчика (получателя) в страховую организацию.

2. В случае просрочки исполнения обязательств, указанных в пункте 1 настоящей статьи, единый накопительный пенсионный фонд, добровольный накопительный пенсионный фонд несут ответственность перед получателем в соответствии с законами Республики Казахстан.

Сноска. Статья 228 с изменением, внесенным ст. 263 настоящего Кодекса (вводится в действие с 01.01.2024).

Глава 16. СОЦИАЛЬНАЯ ЗАЩИТА ЛИЦ, ПОТЕРЯВШИХ КОРМИЛЬЦА

Параграф 1. Общие положения

Статья 229. Право на социальную защиту лиц, потерявших кормильца

1. В связи со смертью родных и близких лица имеют право на социальную защиту в виде:

1) государственных социальных пособий по случаю потери кормильца нетрудоспособным членам семьи умершего кормильца, состоявшим на его иждивении;

2) социальной выплаты по случаю потери кормильца, если умерший кормилец являлся участником системы обязательного социального страхования.

2. Права, предусмотренные настоящей статьей, реализуются в порядке и на условиях, предусмотренных настоящим Кодексом.

3. По решению местных исполнительных органов лицам, потерявшим кормильца, могут предоставляться дополнительные меры социальной помощи.

Статья 230. Порядок назначения и выплаты государственного социального пособия по случаю потери кормильца и социальной выплаты по случаю потери кормильца

1. Основанием для назначения государственного социального пособия по случаю потери кормильца и социальной выплаты по случаю потери кормильца (далее – пособие и социальная выплата для лиц, потерявших кормильца) является заявление лица, имеющего право на пособие и социальную выплату для лиц, потерявших кормильца, или его законного представителя.

2. Представление заявления на назначение пособия и социальной выплаты для лиц, потерявших кормильца, не требуется при их назначении через проактивную услугу в соответствии с Законом Республики Казахстан "О государственных услугах".

3. Уполномоченный государственный орган определяет порядок:

исчисления (определения) размеров, назначения, выплаты, приостановления, перерасчета, возобновления, прекращения и пересмотра решения о назначении (отказе в назначении) государственного социального пособия по случаю потери кормильца;

исчисления (определения) размеров, назначения, осуществления, приостановления, перерасчета, возобновления, прекращения и пересмотра решения о назначении (отказе в назначении) социальной выплаты по случаю потери кормильца.

Статья 231. Отказ в приеме заявления и назначении пособия и социальной выплаты для лиц, потерявших кормильца

1. Основаниями для отказа в приеме заявления на назначение пособия и социальной выплаты для лиц, потерявших кормильца, являются:

1) получение из информационной системы уполномоченного государственного органа сведений, подтверждающих факты назначения, осуществления пособия и социальной выплаты для лиц, потерявших кормильца, подачи заявления или согласия через проактивную услугу на их назначение;

2) представление заявителем неполного пакета документов в соответствии с законодательством Республики Казахстан и (или) документов с истекшим сроком действия, и (или) документов, срок действия которых истекает на день принятия решения о назначении или отказе в назначении пособия и социальной выплаты для лиц, потерявших кормильца;

3) несоответствие сведений по документу, удостоверяющему личность (кроме его замены согласно законодательству Республики Казахстан, подтверждающейся сведениями из государственных информационных систем), с документами, необходимыми для их назначения;

4) отсутствие права на назначение пособия и социальной выплаты для лиц, потерявших кормильца;

5) отсутствие согласия заявителя на доступ к персональным данным ограниченного доступа, которые требуются для назначения пособия и социальной выплаты для лиц, потерявших кормильца.

2. Основаниями для отказа в назначении пособия и социальной выплаты для лиц, потерявших кормильца, являются:

1) установление недостоверности документов, представленных заявителем для назначения пособия и социальной выплаты для лиц, потерявших кормильца, и (или) данных (сведений), содержащихся в них;

2) несоответствие заявителя и (или) представленных документов, данных и сведений, необходимых для назначения пособия и социальной выплаты для лиц, потерявших кормильца, требованиям, установленным законодательством Республики Казахстан;

3) непредставление запрашиваемого Фондом при проверке документа и (или) сведений, необходимых для назначения социальной выплаты по случаю потери кормильца;

4) отрицательное значение исчисленного размера социальной выплаты по случаю потери кормильца.

Статья 232. Права и обязанности получателей пособия и социальной выплаты для лиц, потерявших кормильца

1. Получатели пособия и социальной выплаты для лиц, потерявших кормильца, имеют право:

1) получать социальную выплату по случаю потери кормильца в порядке, предусмотренном настоящим Кодексом, вне зависимости от получения государственного социального пособия по случаю потери кормильца;

2) запрашивать и получать бесплатно информацию от Государственной корпорации и Фонда о порядке назначения и получения пособия и социальной выплаты для лиц, потерявших кормильца;

3) обжаловать решения, действия (бездействие) государственных органов, Государственной корпорации и Фонда в порядке, установленном законами Республики Казахстан.

2. Получатели пособия и социальной выплаты для лиц, потерявших кормильца, обязаны:

1) представлять полные и достоверные сведения для назначения пособия и социальной выплаты для лиц, потерявших кормильца, в соответствии с законодательством Республики Казахстан;

2) в период получения пособия и социальной выплаты для лиц, потерявших кормильца, информировать Государственную корпорацию об обстоятельствах, которые могут служить основанием для изменения размера пособия и социальной выплаты для лиц, потерявших кормильца, или прекращения их выплаты, в течение десяти рабочих дней.

В случае, когда заявитель своевременно не известил об обстоятельствах, влияющих на размеры пособия и социальной выплаты для лиц, потерявших кормильца, их размеры пересматриваются с момента наступления указанных обстоятельств, но не ранее момента их назначения;

3) производить возврат излишне зачисленных (выплаченных) сумм пособия и социальной выплаты для лиц, потерявших кормильца, в добровольном порядке, а в случае отказа – в судебном порядке на основании решения суда, вступившего в законную силу.

3. Суммы пособия и социальной выплаты для лиц, потерявших кормильца, не полученные своевременно либо полученные не полностью по вине Государственной корпорации и (или) уполномоченного государственного органа, и (или) Фонда, выплачиваются за прошлое время со дня возникновения права на них без ограничения сроков.

Статья 233. Удержания из пособия и социальной выплаты для лиц, потерявших кормильца

Удержания из пособия и социальной выплаты для лиц, потерявших кормильца, не производятся, за исключением излишне зачисленных (выплаченных) сумм пособия, социальной выплаты для лиц, потерявших кормильца, которые удерживаются из сумм, причитающихся к выплате, на основании заявления получателя.

Параграф 2. Государственное социальное пособие по случаю потери кормильца

Статья 234. Право на государственное социальное пособие по случаю потери кормильца и условия его назначения

1. Право на государственное социальное пособие по случаю потери кормильца имеют нетрудоспособные члены семьи умершего кормильца, состоявшие на его иждивении. При этом детям и лицам, указанным в подпункте 3) пункта 2 настоящей статьи, пособия назначаются независимо от того, состояли ли они на иждивении кормильца.

Положения части первой настоящего пункта распространяются на постоянно проживающих в Республике Казахстан граждан Республики Казахстан, иностранцев и лиц без гражданства, если иное не предусмотрено законами Республики Казахстан и международными договорами, ратифицированными Республикой Казахстан.

2. Нетрудоспособными членами семьи считаются:

1) дети (в том числе усыновленные, пасынки и падчерицы), братья, сестры и внуки, не достигшие восемнадцати лет и старше этого возраста, если они были признаны лицами с инвалидностью до достижения восемнадцати лет, при этом братья, сестры и внуки – при условии, если они не имеют трудоспособных родителей, пасынки и падчерицы – если они не получают алиментов от родителей.

Несовершеннолетние, имеющие право на государственное социальное пособие по случаю потери кормильца, сохраняют это право также и при их усыновлении;

2) отец, мать (в том числе усыновители), супруга, супруг, если они достигли пенсионного возраста в соответствии со статьей 207 настоящего Кодекса;

3) один из родителей или супруг либо дедушка, бабушка, брат или сестра независимо от возраста и трудоспособности, если он (она) занят (занята) уходом за детьми, братьями, сестрами или внуками умершего кормильца, не достигшими восьми лет, и не работает;

4) дедушка и бабушка, если они достигли пенсионного возраста в соответствии со статьей 207 настоящего Кодекса, при отсутствии лиц, которые обязаны их содержать, не имеющие других источников средств к существованию.

3. Граждане старше восемнадцати лет, обучающиеся по общеобразовательным или профессиональным программам в организациях общего среднего, технического и профессионального, послесреднего образования, высшего, послевузовского образования по очной форме обучения, включая период нахождения в академическом отпуске, имеют право на государственное социальное пособие по случаю потери кормильца до окончания учебного заведения, но не более чем до достижения двадцатитрехлетнего возраста.

4. Члены семьи умершего считаются состоявшими на его иждивении, если они находились на его полном содержании или получали от него помощь, которая была для них постоянным и основным источником средств к существованию.

5. Государственные социальные пособия по случаю потери кормильца, назначенные детям, потерявшим обоих родителей (круглые сироты), выплачиваются их законному представителю.

6. Все нормы настоящего параграфа, касающиеся семей умерших, соответственно распространяются и на семьи безвестно отсутствующих или объявленных умершими, если эти факты установлены в судебном порядке.

7. Лицам, имеющим одновременно право на государственные социальные пособия по инвалидности и по случаю потери кормильца, назначается одно пособие по их выбору.

На основании заявления лица, получающего государственное социальное пособие по инвалидности или государственное социальное пособие по случаю потери кормильца, производится перевод с одного вида государственного социального пособия на другой со дня регистрации заявления в Государственной корпорации со всеми необходимыми документами в порядке, определяемом уполномоченным государственным органом.

8. Государственное социальное пособие по случаю потери кормильца назначается со дня возникновения права на пособие, но не более чем за двенадцать месяцев до дня обращения за назначением пособия со всеми необходимыми документами или до дня получения согласия на назначение пособия через проактивную услугу в соответствии с Законом Республики Казахстан "О государственных услугах".

9. Государственное социальное пособие по случаю потери кормильца устанавливается на весь период, в течение которого член семьи умершего считается нетрудоспособным согласно настоящей статье, а членам семьи, достигшим возраста, дающего права на получение пенсионных выплат в соответствии со статьей 207 настоящего Кодекса, – пожизненно.

10. Лицам, которым по действующему до 1 января 1998 года законодательству были назначены пенсии по утере кормильца, с 1 января 1998 года за счет бюджетных средств выплачиваются государственные социальные пособия по случаю потери кормильца в размере не менее размеров пенсий, фактически получаемых до 1 января 1998 года.

Статья 235. Назначение одного государственного социального пособия по случаю потери кормильца на всех членов семьи

1. На всех членов семьи, имеющих право на государственное социальное пособие по случаю потери кормильца, назначается одно общее государственное социальное пособие по случаю потери кормильца.

2. По требованию члена семьи его доля государственного социального пособия по случаю потери кормильца выделяется и выплачивается ему отдельно.

3. Выделение доли государственного социального пособия по случаю потери кормильца производится со дня обращения за ее выделением.

4. При изменении числа членов семьи, обеспечиваемых государственным социальным пособием по случаю потери кормильца, его размер соответственно увеличивается или уменьшается по числу членов семьи, имеющих право на пособие.

5. Такой же пересмотр размера государственного социального пособия по случаю потери кормильца устанавливается и в тех случаях, когда его выплата одному из членов семьи приостанавливается или возобновляется по миновании обстоятельств, вызвавших приостановление выплаты.

Статья 236. Размеры государственных социальных пособий по случаю потери кормильца

1. Государственное пособие для лиц, потерявших кормильца, выплачивается с учетом изменения размера прожиточного минимума, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете.

2. Максимальный размер государственного пособия по случаю потери кормильца назначается в размере 3,00 прожиточного минимума на всех нетрудоспособных членов его семьи.

3. Размер государственного пособия по случаю потери кормильца назначается:

при наличии одного нетрудоспособного члена семьи – 0,92 от прожиточного минимума;

при наличии двух – 1,70 прожиточного минимума на всех нетрудоспособных членов семьи;

при наличии трех – 2,25 прожиточного минимума на всех нетрудоспособных членов семьи;

при наличии четырех – 2,60 прожиточного минимума на всех нетрудоспособных членов семьи;

при наличии пяти – 2,75 прожиточного минимума на всех нетрудоспособных членов семьи.

При наличии шести и более нетрудоспособных членов семьи размер пособия на каждого рассчитывается как равная доля от 3,00 прожиточного минимума.

4. В случае потери обоих родителей детям-сиротам месячное пособие по случаю потери кормильца назначается в размере 1,54 прожиточного минимума на каждого ребенка, остальным нетрудоспособным членам семьи – в размере 0,62 прожиточного минимума, но не более 2,92 прожиточного минимума на всех нетрудоспособных членов семьи.

5. Членам семей военнослужащих, сотрудников специальных государственных органов, органов внутренних дел и бывшего Государственного следственного комитета Республики Казахстан, погибших или умерших вследствие ранения, контузии, увечья, заболевания, полученных при исполнении служебных обязанностей или прохождении воинской службы, службы в специальных государственных органах, размер месячного пособия по случаю потери кормильца увеличивается со дня обращения на 0,29 прожиточного минимума на каждого нетрудоспособного члена семьи, но не более 2,92 прожиточного минимума на всех членов семьи.

6. Если размер пенсионных выплат по возрасту, получаемых нетрудоспособным членом семьи, меньше размера получаемого месячного пособия по случаю потери кормильца, выплата месячного пособия по случаю потери кормильца производится в виде соответствующих доплат к пенсионным выплатам по возрасту до размера месячного пособия по случаю потери кормильца, установленного для этих нетрудоспособных членов семьи.

Статья 237. Выплата государственного социального пособия по случаю потери кормильца

1. Выплата государственного социального пособия по случаю потери кормильца производится за текущий месяц. В случае смерти получателя пособие выплачивается по месяц смерти включительно.

2. Лицам, проживающим в центрах оказания специальных социальных услуг в условиях стационара для престарелых и лиц с инвалидностью и находящимся на полном государственном обеспечении, государственное социальное пособие по случаю потери кормильца выплачивается:

в размерах, предусмотренных статьей 236 настоящего Кодекса, в случае, если назначенный размер пособия ниже прожиточного минимума, установленного на соответствующий финансовый год законом о республиканском бюджете;

в объеме 30 процентов от размера пособия, назначенного в соответствии со статьей 236 настоящего Кодекса, но не ниже прожиточного минимума, установленного на соответствующий финансовый год законом о республиканском бюджете.

Лицам, проживающим в центрах оказания специальных социальных услуг для лиц с психоневрологическими заболеваниями в условиях стационара и находящимся на полном государственном обеспечении, пособие по случаю потери кормильца выплачивается в объеме 30 процентов от размера пособия, назначенного в соответствии со статьей 236 настоящего Кодекса, но не ниже прожиточного минимума.

Перечисление 70 процентов от назначенного размера пособия производится на отдельный банковский счет или на контрольный счет наличности центров оказания специальных социальных услуг.

Порядок использования указанных средств центрами оказания специальных социальных услуг определяется уполномоченным государственным органом.

3. Детям с инвалидностью с нарушением опорно-двигательного аппарата, проживающим в центрах оказания специальных социальных услуг в условиях стационара и находящимся на полном государственном обеспечении, государственное социальное пособие по случаю потери кормильца выплачивается в полном объеме.

4. В случае выбытия получателя из центров оказания специальных социальных услуг возобновляется выплата государственного социального пособия по случаю потери кормильца в полном объеме с первого числа месяца, следующего за месяцем выбытия.

5. Начисленная сумма государственного социального пособия по случаю потери кормильца, не востребованная получателем своевременно, выплачивается за прошлое время, но не более чем за 3 года перед обращением за их получением.

Статья 238. Приостановление, возобновление и прекращение выплаты государственного социального пособия по случаю потери кормильца

1. Выплата государственного социального пособия по случаю потери кормильца приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом выплата государственного социального пособия по случаю потери кормильца возобновляется со дня приостановления;

2) истечении срока действия документа, удостоверяющего личность иностранца или лица без гражданства, удостоверения кандаса. При этом выплата государственного социального пособия по случаю потери кормильца возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, удостоверения кандаса;

3) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя и (или) иждивенцев. При этом выплата государственного социального пособия по случаю потери кормильца возобновляется с даты прекращения оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступления в силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, но не ранее даты приостановления;

4) лишении или ограничении в родительских правах, о признании недействительным решения об усыновлении (удочерении) или его отмене. При этом государственное социальное пособие по случаю потери кормильца выплачивается лицу, назначенному опекуном (попечителем), с даты приостановления. При восстановлении в родительских правах выплата государственного социального пособия по случаю потери кормильца возобновляется с даты вступления в силу решения суда о восстановлении или об отмене ограничений в родительских правах;

5) освобождении или отстранении опекуна (попечителя) от исполнения своих обязанностей в случаях, установленных брачно-семейным законодательством Республики Казахстан. При этом государственное социальное пособие по случаю потери кормильца выплачивается лицу, назначенному опекуном (попечителем), или лицу, восстановившемуся в статусе опекуна, с даты приостановления;

6) выявлении факта перечисления обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов на индивидуальные пенсионные счета лиц, признанных безвестно отсутствующими или объявленных умершими, или поступления информации, подтверждающей факт нахождения гражданина в живых. При этом, если факт нахождения гражданина в живых подтвердится, выплата государственного социального пособия по случаю потери кормильца прекращается, в случае неподтверждения – выплата государственного социального пособия по случаю потери кормильца возобновляется с даты приостановления;

7) выявлении факта трудоустройства лиц, занятых уходом за детьми, братьями, сестрами или внуками умершего кормильца. При этом, если факт трудоустройства не подтверждается, выплата государственного социального пособия по случаю потери кормильца возобновляется с даты приостановления;

8) отчислении получателя государственного социального пособия по случаю потери кормильца старше восемнадцати лет из организации образования или о переводе его на заочную форму обучения. При этом выплата государственного социального пособия по случаю потери кормильца возобновляется с даты возобновления обучения в организациях образования по очной форме обучения;

9) выявлении факта утраты или выхода из гражданства Республики Казахстан до получения вида на жительство иностранца. При этом выплата государственного социального пособия по случаю потери кормильца возобновляется со дня приостановления, но не ранее даты получения вида на жительство иностранца;

10) выявлении факта получения пенсии по случаю потери кормильца за пределами Республики Казахстан. При этом выплата государственного социального пособия по случаю потери кормильца возобновляется со дня приостановления при погашении излишне зачисленных (выплаченных) сумм пенсий в стране выбытия.

2. Выплата государственного социального пособия по случаю потери кормильца возобновляется по заявлению на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление выплаты пособия.

3. Выплата государственного социального пособия по случаю потери кормильца прекращается с первого числа месяца, следующего за месяцем поступления:

1) сведений о смерти, в том числе из информационных систем;

2) запроса дела получателя пособия от уполномоченного органа страны выезда;

3) заявления получателя пособия о прекращении выплаты пособия с представлением документа, подтверждающего снятие его с регистрации в органах внутренних дел;

4) сведений о выявлении факта выезда получателя пособия на постоянное место жительства за пределы Республики Казахстан, в том числе из информационных систем;

5) сведений о выявлении факта представления заявителем недостоверных сведений, повлекших за собой необоснованное его назначение.

Сноска. Статья 238 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Параграф 3. Социальная выплата по случаю потери кормильца

Статья 239. Право на социальную выплату по случаю потери кормильца

1. Право на социальную выплату по случаю потери кормильца возникает с даты смерти, указанной в свидетельстве или уведомлении о смерти, либо со дня вступления в законную силу решения суда об объявлении гражданина – участника системы обязательного социального страхования умершим, либо с даты, указанной в решении суда о признании его безвестно отсутствующим или объявлении его умершим.

При этом в случае, если в свидетельстве о смерти умершего кормильца в связи с невозможностью определения точной даты смерти указан период смерти, право на социальную выплату по случаю потери кормильца наступает с даты начала периода смерти.

2. Право на назначение и получение социальной выплаты по случаю потери кормильца имеют следующие члены семьи, состоявшие на иждивении умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца – участника системы обязательного социального страхования:

1) дети, в том числе усыновленные (удочеренные), братья, сестры и внуки, не достигшие восемнадцати лет и старше этого возраста, если они признаны лицами с инвалидностью до достижения восемнадцати лет.

При этом братья, сестры и внуки – при условии, если они не имеют трудоспособных родителей или если они не получают алиментов от родителей.

Указанные в настоящем подпункте лица старше восемнадцати лет, которые:

обучаются или обучались по очной форме обучения по общеобразовательным или профессиональным программам в организациях общего среднего, технического, профессионального, послесреднего, высшего, послевузовского образования, включая период нахождения в академическом отпуске, имеют право на назначение и получение социальной выплаты по случаю потери кормильца до времени окончания учебы, но не более чем до достижения двадцатитрехлетнего возраста;

являются лицами с инвалидностью с детства первой и второй группы, имеют право на назначение и получение социальной выплаты по случаю потери кормильца на срок установления инвалидности;

2) один из родителей или супруг либо дедушка, бабушка, брат или сестра независимо от возраста и трудоспособности, если он (она) занят (занята) уходом за детьми, братьями, сестрами или внуками умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, не достигшими трех лет.

3. Социальная выплата по случаю потери кормильца, назначенная детям, оставшимся без попечения родителей – участников системы обязательного социального страхования, производится усыновителю (удочерителю), опекуну (попечителю) за каждого потерянного родителя в соответствии с законодательством Республики Казахстан.

4. На всех членов семьи, состоявших на иждивении умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, имеющих право на назначение и получение социальной выплаты по случаю потери кормильца, назначается одна социальная выплата.

5. По письменному заявлению члена семьи, состоявшего на иждивении умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, его доля социальной выплаты выделяется и выплачивается ему отдельно в порядке, определяемом уполномоченным государственным органом.

Выделение доли социальной выплаты по случаю потери кормильца производится со дня обращения в Фонд.

6. В случае изменения числа членов семьи, состоявших на иждивении умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, Фонд принимает решение о перерасчете социальной выплаты по случаю потери кормильца в порядке, определяемом уполномоченным государственным органом. При этом размер социальной выплаты увеличивается или уменьшается соответственно по числу членов семьи, имеющих право на получение социальных выплат.

Если один из членов семьи, состоявший на иждивении умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, не реализовал свое право на обращение за социальной выплатой по случаю потери кормильца, то она назначается указанному лицу с даты обращения в Фонд в случае выделения социальной выплаты по случаю потери кормильца в соответствии с пунктом 5 настоящей статьи, а в случае невыделения – с даты возникновения права на социальную выплату по случаю потери кормильца.

7. Обращение за назначением социальной выплаты по случаю потери кормильца не может превышать срок:

достижения двадцатитрехлетнего возраста детьми, в том числе усыновленными (удочеренными), братьями, сестрами и внуками, состоявшими на иждивении умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, на дату обращения за назначением социальной выплаты, за исключением лиц, признанных лицами с инвалидностью до достижения возраста восемнадцати лет;

достижения трех лет детьми, братьями, сестрами или внуками умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, за которыми один из родителей или супруг либо дедушка, бабушка, брат или сестра независимо от возраста и трудоспособности был занят (была занята) уходом.

8. В случае поступления социальных отчислений в Фонд за период, который был принят для исчисления социальной выплаты по случаю потери кормильца, после даты обращения за их назначением перерасчет размера назначенных социальных выплат по случаю потери кормильца получателю не производится.

Статья 240. Размер социальной выплаты по случаю потери кормильца

1. Размер ежемесячной социальной выплаты по случаю потери кормильца определяется путем умножения среднемесячного размера дохода, учтенного в качестве объекта исчисления социальных отчислений, за минусом 50 процентов от минимального размера заработной платы, установленного законом о республиканском бюджете на дату возникновения права на социальную выплату, на соответствующие коэффициенты замещения дохода, количества иждивенцев и стажа участия в порядке, определяемом уполномоченным государственным органом.

В случае если лица, указанные в подпункте 7) части первой статьи 243 настоящего Кодекса, определили ставку социальных отчислений в размере одного процента, то при исчислении социальной выплаты по случаю потери кормильца доход за каждый месяц, с которого производились социальные отчисления, определяется путем деления суммы фактически поступивших социальных отчислений в месяц на ставку социальных отчислений, установленную пунктом 1 статьи 244 настоящего Кодекса.

Социальная выплата по случаю потери кормильца производится членам семьи умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, состоявшим на его иждивении, ежемесячно на протяжении периода времени, в течение которого член (члены) семьи умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца сохраняет (сохраняют) право на получение социальной выплаты.

2. Коэффициент количества иждивенцев определяется в зависимости от количества лиц, состоявших на иждивении кормильца – участника системы обязательного социального страхования до наступления смерти, и составляет при одном иждивенце 0,5; двух иждивенцах – 0,65; трех иждивенцах – 0,8; четырех и более иждивенцах – 1,0.

При этом коэффициент замещения дохода составляет 0,6, а среднемесячный размер дохода, учтенного в качестве объекта исчисления социальных отчислений, определяется в соответствии с пунктом 3 статьи 118 настоящего Кодекса.

Коэффициент стажа участия для участника системы обязательного социального страхования составляет:

менее шести месяцев – 0,1;

от шести до двенадцати месяцев – 0,7;

от двенадцати до двадцати четырех месяцев – 0,75;

от двадцати четырех до тридцати шести месяцев – 0,85;

от тридцати шести до сорока восьми месяцев – 0,9;

от сорока восьми до шестидесяти месяцев – 0,95;

от шестидесяти до семидесяти двух месяцев – 1,0;

от шестидесяти и более месяцев – к 1,0 прибавляется 0,02 за каждые двенадцать месяцев стажа участия в системе обязательного социального страхования, но не более 1,3.

При определении коэффициента стажа участия засчитываются периоды получения социальной выплаты по случаю потери дохода в связи с ограничениями деятельности на период действия чрезвычайного положения, ограничительных мероприятий, периоды трудовой, предпринимательской деятельности, занятия частной практикой по видам деятельности, к которым по решению Правительства Республики Казахстан применялся поправочный коэффициент 0 к ставке социальных отчислений, а также период осуществления деятельности, доходы от которой с 1 апреля 2020 года по 1 октября 2020 года были исключены из доходов физического лица, подлежащих налогообложению, в соответствии с подпунктом 51) пункта 1 статьи 341 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

3. В случае, если плательщиком не осуществлен возврат излишне (ошибочно) уплаченных социальных отчислений в сроки и случаях, определяемых уполномоченным государственным органом, при исчислении размера социальной выплаты по случаю потери кормильца суммы излишне (ошибочно) уплаченных социальных отчислений не учитываются.

4. Повышение размеров социальной выплаты по случаю потери кормильца производится на основании решения Правительства Республики Казахстан лицам, которым назначены соответствующие социальные выплаты на дату повышения, по предложению уполномоченного государственного органа.

5. Социальные отчисления, поступившие от дохода, признанного незаконным на основании судебных актов и актов органа досудебного расследования, уплаченные за период, учтенный при определении размера социальных выплат, не учитываются при последующих обращениях участника системы обязательного социального страхования за назначением социальной выплаты по случаю потери кормильца.

Сноска. Статья 240 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 241. Приостановление, возобновление и прекращение социальной выплаты по случаю потери кормильца

1. Социальная выплата по случаю потери кормильца приостанавливается с первого числа месяца, следующего за месяцем поступления сведений, в том числе из информационных систем, о (об):

1) отсутствии расходных операций три и более месяцев по банковскому счету получателя. При этом социальная выплата по случаю потери кормильца возобновляется со дня приостановления;

2) выезде получателя на постоянное место жительства за пределы Республики Казахстан.

Лицу, выехавшему на постоянное место жительства за пределы Республики Казахстан, являвшемуся получателем социальной выплаты по случаю потери кормильца и вернувшемуся обратно, в случае неполучения выплаты в стране выезда социальная выплата по случаю потери кормильца возобновляется со дня прекращения социальной выплаты по случаю потери кормильца, но не более чем за три года перед обращением за ее получением.

При этом социальная выплата по случаю потери кормильца возобновляется в размере, установленном на момент выезда за пределы Республики Казахстан. Если в период выезда было произведено повышение социальной выплаты по случаю потери кормильца, ее размер устанавливается с учетом этих повышений.

В случае получения выплат в стране выезда социальная выплата по случаю потери кормильца возобновляется с даты обращения при условии регистрации по постоянному месту жительства в Республике Казахстан в размере, установленном на момент выезда за пределы Республики Казахстан;

3) отбывании получателем уголовного наказания, назначенного судом в виде лишения свободы. При этом социальная выплата по случаю потери кормильца производится лицу, назначенному опекуном (попечителем), с даты приостановления;

4) истечении срока действия документа, удостоверяющего личность иностранца или лица без гражданства, удостоверения кандаса. При этом социальная выплата по случаю потери кормильца возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан, удостоверения кандаса;

5) наличии подтверждающего документа о проведении оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или решения суда о признании лица безвестно отсутствующим в отношении получателя и (или) иждивенцев. При этом социальная выплата по случаю потери кормильца возобновляется с даты прекращения оперативно-розыскных мероприятий по розыску безвестно исчезнувшего лица или вступления в силу судебного акта об отмене решения суда о признании лица безвестно отсутствующим, но не ранее даты приостановления;

6) прекращении получателем гражданства Республики Казахстан по основаниям, предусмотренным Законом Республики Казахстан "О гражданстве Республики Казахстан". При этом социальная выплата по случаю потери кормильца возобновляется со дня выдачи документа, удостоверяющего личность иностранца или лица без гражданства, постоянно проживающего на территории Республики Казахстан;

7) отчислении получателя (иждивенца) старше восемнадцати лет из организации образования или о переводе его на заочную форму обучения. При этом социальная выплата по случаю потери кормильца возобновляется с даты возобновления обучения в организациях образования по очной форме обучения;

8) смерти получателя (вступлении в законную силу решения суда об объявлении его умершим). При этом социальная выплата по случаю потери кормильца производится лицу, назначенному опекуном (попечителем), с даты приостановления;

9) лишении или ограничении в родительских правах получателя, о признании недействительным решения об усыновлении (удочерении) или его отмене. При этом социальная выплата по случаю потери кормильца производится лицу, назначенному опекуном (попечителем), с даты приостановления. При восстановлении в родительских правах социальная выплата по случаю потери кормильца возобновляется с даты вступления в силу решения суда о восстановлении или об отмене ограничений в родительских правах;

10) освобождении или отстранении опекуна (попечителя) от исполнения своих обязанностей в случаях, установленных брачно-семейным законодательством Республики Казахстан. При этом социальная выплата по случаю потери кормильца производится лицу, назначенному опекуном (попечителем), или лицу, восстановившемуся в статусе опекуна (попечителя), с даты приостановления;

11) поступлении социальных отчислений, а также обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов на индивидуальные пенсионные счета лиц, признанных безвестно отсутствующими или объявленных умершими, или поступлении информации, подтверждающей факт нахождения гражданина в живых. При этом, если факт нахождения гражданина в живых подтвердится, социальная выплата прекращается, в случае неподтверждения – социальная выплата по случаю потери кормильца возобновляется с даты приостановления;

12) предоставлении заявителем недостоверных сведений, повлекших за собой необоснованное определение размера социальной выплаты по случаю потери кормильца. При этом социальная выплата по случаю потери кормильца возобновляется в размере, определенном в соответствии с настоящим Кодексом, с даты приостановления.

2. Социальная выплата по случаю потери кормильца возобновляется по заявлению на основании документов и (или) сведений, полученных из информационных систем, подтверждающих истечение обстоятельств, вызвавших приостановление социальной выплаты по случаю потери кормильца, при условии сохранения права на социальную выплату по уходу.

3. Социальная выплата по случаю потери кормильца прекращается:

1) в связи с представлением получателем недостоверных документов (сведений), послуживших основанием для принятия решения о назначении социальной выплаты по случаю потери кормильца. При этом социальная выплата по случаю потери кормильца прекращается со дня ее назначения;

2) в связи с подачей заявления получателя на прекращение социальной выплаты по случаю потери кормильца. При этом социальная выплата по случаю потери кормильца прекращается с первого числа месяца, следующего за месяцем подачи заявления;

3) в связи со смертью единственного лица, состоявшего на иждивении умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца. При этом социальная выплата по случаю потери кормильца осуществляется по месяц смерти включительно;

4) со дня окончания срока установления инвалидности лица, состоявшего на иждивении умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца;

5) в случае вынесения подразделением медико-социальной экспертизы решения о признании лица, состоявшего на иждивении умершего (признанного судом безвестно отсутствующим или объявленного умершим) кормильца, трудоспособным с первого числа месяца, следующего за месяцем, в котором он признан трудоспособным.

Сноска. Статья 241 с изменениями, внесенными Законом РК от 04.07.2023 № 15-VIII (вводится в действие с 01.07.2023).

Глава 17. ЕДИНОВРЕМЕННЫЕ ВЫПЛАТЫ НА ПОГРЕБЕНИЕ НЕКОТОРЫМ КАТЕГОРИЯМ ГРАЖДАН

Статья 242. Единовременные выплаты на погребение

1. В случае смерти получателя пенсионных выплат по возрасту или получателя государственной базовой пенсионной выплаты, государственных социальных пособий его семье либо лицу, осуществившему погребение, производится единовременная выплата на погребение из средств республиканского бюджета в размере 35-кратного месячного расчетного показателя, установленного на соответствующий финансовый год законом о республиканском бюджете.

В случае смерти получателя пенсионных выплат по возрасту, являвшегося ветераном Великой Отечественной войны, его семье либо лицу, осуществившему погребение, производится единовременная выплата на погребение в размере 36,6-кратного месячного расчетного показателя, установленного на соответствующий финансовый год законом о республиканском бюджете.

2. Размер определяется на момент смерти получателя, если обращение за единовременной выплатой на погребение последовало не позднее трех лет после даты смерти получателя пенсии или пособия.

3. В случае смерти лица, имеющего пенсионные накопления в едином накопительном пенсионном фонде, добровольном накопительном пенсионном фонде, его членам семьи единым накопительным пенсионным фондом, добровольным накопительным пенсионным фондом производится единовременная выплата на погребение за счет средств пенсионных накоплений умершего лица в пределах размера 94-кратного месячного расчетного показателя, установленного на соответствующий финансовый год законом о республиканском бюджете, но не более имеющихся на индивидуальном пенсионном счете средств умершего лица.

В случае, если остаток пенсионных накоплений на индивидуальном пенсионном счете умершего лица после осуществления единовременной выплаты на погребение составит сумму, не превышающую размера минимальной пенсии, установленного на соответствующий финансовый год законом о республиканском бюджете, данный остаток выплачивается как выплата на погребение членам семьи умершего.

4. В случае смерти страхователя страховая организация за счет собственных средств осуществляет единовременную выплату на погребение семье либо лицу, осуществившему погребение, в размере, установленном договором пенсионного аннуитета, но не менее 35-кратного размера месячного расчетного показателя, установленного на соответствующий финансовый год законом о республиканском бюджете.

5. Порядок назначения и осуществления единовременной выплаты на погребение из средств республиканского бюджета определяется уполномоченным государственным органом.

РАЗДЕЛ 4. СОЦИАЛЬНЫЕ ОТЧИСЛЕНИЯ И ПЕНСИОННЫЕ ВЗНОСЫ

Глава 18. СОЦИАЛЬНЫЕ ОТЧИСЛЕНИЯ

Статья 243. Лица, подлежащие обязательному социальному страхованию

Обязательному социальному страхованию подлежат:

1) работники, лица, имеющие иную оплачиваемую работу (избранные, назначенные или утвержденные), в том числе осуществляющие трудовую деятельность в представительствах международных организаций в Республике Казахстан, дипломатических представительствах и консульских учреждениях иностранных государств, аккредитованных в Республике Казахстан;

2) индивидуальные предприниматели, в том числе главы крестьянских или фермерских хозяйств, а также их члены, достигшие восемнадцатилетнего возраста;

3) лица, занимающиеся частной практикой;

Примечание ИЗПИ!

Подпункт4) приостановлен до 01.01.2025 в соответствии со ст.262 настоящего Кодекса.

4) физические лица, получающие доходы по заключенным с налоговыми агентами договорам гражданско-правового характера в соответствии с законодательством Республики Казахстан, предметом которых является выполнение работ (оказание услуг), в том числе работающие в представительствах международных организаций в Республике Казахстан, дипломатических представительствах и консульских учреждениях иностранных государств, аккредитованных в Республике Казахстан (далее – физические лица, получающие доходы по договорам гражданско-правового характера);

5) Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.

6) индивидуальные помощники в соответствии с настоящим Кодексом.

7) индивидуальные предприниматели, применяющие специальный налоговый режим с использованием специального мобильного приложения в соответствии с Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс) и являющиеся исполнителями в соответствии с подпунктом 3) пункта 2 статьи 102 настоящего Кодекса.

Лица, достигшие возраста, предусмотренного статьей 207 настоящего Кодекса, не подлежат обязательному социальному страхованию.

Действие настоящей статьи распространяется на кандасов, а также постоянно проживающих на территории Республики Казахстан иностранцев и лиц без гражданства, осуществляющих деятельность, приносящую доход на территории Республики Казахстан, наравне с гражданами Республики Казахстан.

Сноска. Статья 243 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 244. Ставка социальных отчислений

1. Социальные отчисления, подлежащие уплате плательщиками в Фонд за участников системы обязательного социального страхования и (или) в свою пользу, устанавливаются в размере 3,5 процента от объекта исчисления социальных отчислений, с 1 января 2025 года – 5 процентов от объекта исчисления социальных отчислений, за исключением случаев, предусмотренных пунктом 2 статьи 102-1 настоящего Кодекса.

2. Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.

3. Для налоговых агентов, выбравших уплату социальных отчислений в составе единого платежа, ставка социальных отчислений устанавливается в размере 3,2 процента от объекта исчисления социальных отчислений, с 1 января 2025 года – 4,5 процента от объекта исчисления социальных отчислений.

Доля социальных отчислений в ставке единого платежа, установленной пунктом 1 статьи 776-3 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), составляет:

с 1 января 2023 года – 16,0 процента;

с 1 января 2024 года – 14,9 процента;

с 1 января 2025 года – 18,9 процента;

с 1 января 2026 года – 18,1 процента;

с 1 января 2027 года – 17,4 процента;

с 1 января 2028 года – 17,1 процента.

Сноска. Статья 244 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 245. Объект исчисления социальных отчислений

1. Объектом исчисления социальных отчислений для работников и лиц, указанных в подпункте 1) статьи 243 настоящего Кодекса, являются расходы работодателя, выплачиваемые им в виде доходов в качестве оплаты труда, за исключением доходов, с которых не уплачиваются социальные отчисления.

В расходы работодателя включается денежное содержание военнослужащих, сотрудников специальных государственных и правоохранительных органов.

При этом ежемесячный объект исчисления социальных отчислений от одного плательщика не должен превышать 7-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.

В случае если объект исчисления социальных отчислений от одного плательщика за календарный месяц составляет менее минимального размера заработной платы, установленного на соответствующий финансовый год законом о республиканском бюджете, то социальные отчисления исчисляются, уплачиваются исходя из минимального размера заработной платы.

Положение части четвертой настоящего пункта не распространяется на лиц, указанных в подпункте 7) части первой статьи 243 настоящего Кодекса.

2. Объектами исчисления социальных отчислений для лиц, указанных в подпунктах 2) и 3) статьи 243 настоящего Кодекса, являются:

за себя и членов крестьянских или фермерских хозяйств – сумма получаемого дохода, определяемая ими самостоятельно для целей исчисления социальных отчислений в свою пользу, равная доходу, определяемому для перечисления обязательных пенсионных взносов в свою пользу, за исключением доходов, с которых не уплачиваются социальные отчисления в Фонд, но не более дохода, определяемого для целей налогообложения в соответствии с Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

При этом доход, принимаемый для исчисления социальных отчислений, в месяц не должен превышать 7-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.

В случае, если доход указанных лиц составляет менее минимального размера заработной платы, установленного на соответствующий финансовый год законом о республиканском бюджете, то они уплачивают социальные отчисления в свою пользу с минимального размера заработной платы, установленного на соответствующий финансовый год законом о республиканском бюджете;

за наемных работников – расходы, выплачиваемые работнику в виде доходов в качестве оплаты труда, за исключением доходов, с которых не уплачиваются социальные отчисления в Фонд, с учетом ограничений, установленных пунктом 1 настоящей статьи.

Примечание ИЗПИ!

Пункт 3 приостановлен до 01.01.2025 в соответствии со ст.262 настоящего Кодекса.

3. Объектом исчисления социальных отчислений для лиц, указанных в подпункте 4) статьи 243 настоящего Кодекса, является сумма дохода, получаемого по договору гражданско-правового характера, предметом которого является выполнение работ (оказание услуг), за исключением доходов, с которых не уплачиваются социальные отчисления в Фонд, с учетом ограничений, установленных пунктом 1 настоящей статьи.

4. Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.

5. Объектом исчисления единого платежа является доход работника, определенный статьей 776-2 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

Исчисление и уплата социальных отчислений, входящих в состав единого платежа, производятся за счет средств плательщика единого платежа.

При этом ежемесячный доход, принимаемый для исчисления социальных отчислений с единого платежа, не должен превышать 7-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.

6. Объектом исчисления социальных отчислений для лиц, указанных в подпункте 6) статьи 243 настоящего Кодекса, является материальная выгода, выплачиваемая им местными исполнительными органами и иными юридическими лицами в соответствии с абзацем девятым подпункта 31) пункта 2 статьи 319 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

7. Социальные отчисления в Фонд не уплачиваются с доходов:

1) установленных пунктом 2 статьи 319 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), за исключением доходов, указанных в подпунктах 3), 4) и в абзаце девятом подпункта 31) пункта 2 статьи 319 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс);

2) установленных пунктом 1 статьи 341 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), за исключением доходов, указанных в подпунктах 9), 10), 12), 14), абзаце шестом подпункта 17), подпунктах 21) и 50) пункта 1 статьи 341 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс);

3) установленных подпунктом 1) пункта 3 статьи 484 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

Действие настоящего пункта не распространяется на доходы работников, с которых исчисляется единый платеж в соответствии с главой 89-1 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), а также на доходы лиц, указанных в подпункте 7) части первой статьи 243 настоящего Кодекса.

Сноска. Статья 245 с изменениями, внесенными Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 246. Уплата социальных отчислений

1. Социальные отчисления в Фонд исчисляются и уплачиваются плательщиком ежемесячно не позднее 25 числа месяца, следующего за отчетным, с указанием месяца, за который уплачиваются социальные отчисления, если иное не установлено настоящей статьей, в порядке, определяемом уполномоченным государственным органом.

2. Индивидуальные предприниматели, применяющие специальный налоговый режим на основе патента, уплачивают социальные отчисления в срок, предусмотренный Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс) для уплаты стоимости патента за каждый месяц отдельно.

Примечание ИЗПИ!

Пункт 3 приостановлен до 01.01.2025 в соответствии со ст.262 настоящего Кодекса.

3. Налоговые агенты за физических лиц, получивших доходы по договорам гражданско-правового характера, уплачивают социальные отчисления не позднее 25 числа месяца, следующего за месяцем получения дохода.

4. Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.

5. Налоговые агенты производят уплату социальных отчислений, входящих в состав единого платежа, в сроки, установленные пунктом 5 статьи 776-4 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс). Порядок уплаты, перечисления и распределения, а также возврата излишне (ошибочно) уплаченных сумм единого платежа и (или) пени за несвоевременную и (или) неполную уплату единого платежа определяется уполномоченным государственным органом по согласованию с Национальным Банком Республики Казахстан, а также уполномоченным органом, осуществляющим руководство в сфере обеспечения поступлений налогов и других обязательных платежей в бюджет, и уполномоченными органами по государственному планированию, в области здравоохранения и сфере информатизации.

6. Днем уплаты социальных отчислений, осуществляемых в безналичной форме, считается день получения акцепта платежного поручения на сумму социальных отчислений от банка или организации, осуществляющей отдельные виды банковских операций, в наличной форме – день внесения плательщиком социальных отчислений в банк или организацию, осуществляющую отдельные виды банковских операций.

7. Социальные отчисления уплачиваются в национальной валюте Республики Казахстан.

8. Контроль за полнотой и своевременностью уплаты социальных отчислений и (или) пени, начисленной в соответствии с частью первой пункта 1 статьи 256 настоящего Кодекса, осуществляется органами государственных доходов в соответствии с законодательством Республики Казахстан.

9. Информация о состоянии и движении социальных отчислений при обращении участников системы обязательного социального страхования в Государственную корпорацию, Фонд выдается ими в порядке, определяемом уполномоченным государственным органом.

Статья 247. Возврат излишне (ошибочно) уплаченных социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений

1. Суммы излишне (ошибочно) уплаченных социальных отчислений и (или) пени за несвоевременную и (или) неполную уплату социальных отчислений плательщиком подлежат возврату в порядке и случаях, определяемых Правительством Республики Казахстан.

2. Возврату не подлежат:

1) суммы социальных отчислений и пени, подлежащие обязательной уплате в Фонд;

2) суммы излишне (ошибочно) уплаченных социальных отчислений, исчисленные за период, который был учтен для назначения социальной выплаты, за исключением сумм излишне (ошибочно) уплаченных социальных отчислений, не учтенных при исчислении размеров социальных выплат в соответствии с пунктом 4 статьи 78, пунктом 4 статьи 85, пунктом 4 статьи 118, пунктом 2 статьи 181, пунктом 3 статьи 240 настоящего Кодекса.

Глава 19. ПЕНСИОННЫЕ ВЗНОСЫ

Статья 248. Уплата обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов

1. Обязательные пенсионные взносы, обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы в единый накопительный пенсионный фонд подлежат уплате агентами по ставкам, определяемым настоящим Кодексом.

2. Обязательные пенсионные взносы уплачиваются в единый накопительный пенсионный фонд:

1) работниками, лицами, имеющими иную оплачиваемую работу (избранные, назначенные или утвержденные), в том числе работающими в представительствах международных организаций в Республике Казахстан, дипломатических представительствах и консульских учреждениях иностранных государств, аккредитованных в Республике Казахстан;

2) лицами, получающими доходы по договорам гражданско-правового характера, предметом которых является выполнение работ (оказание услуг), заключенным с налоговыми агентами, в том числе работающими в представительствах международных организаций в Республике Казахстан, дипломатических представительствах и консульских учреждениях иностранных государств, аккредитованных в Республике Казахстан.

Обязательные пенсионные взносы удерживаются и уплачиваются агентами из доходов лиц, указанных в части первой настоящего пункта, в порядке, предусмотренном настоящим Кодексом.

Порядок и сроки исчисления, удержания (начисления) и перечисления обязательных пенсионных взносов, обязательных профессиональных пенсионных взносов в единый накопительный пенсионный фонд и взыскания по ним разрабатываются уполномоченным государственным органом.

Правила изъятия и перечисления в бюджет сумм обязательных пенсионных взносов, дополнительно установленных для судей Конституционного Суда Республики Казахстан, судей, в случае освобождения их от должности по отрицательным мотивам разрабатываются уполномоченным государственным органом и утверждаются Правительством Республики Казахстан.

3. От уплаты обязательных пенсионных взносов в единый накопительный пенсионный фонд освобождаются:

1) лица, достигшие пенсионного возраста в соответствии с пунктом 1 статьи 207 настоящего Кодекса;

2) лица, имеющие инвалидность первой и второй групп, если инвалидность установлена бессрочно. Уплата обязательных пенсионных взносов в единый накопительный пенсионный фонд осуществляется по заявлению лиц, указанных в настоящем подпункте;

3) военнослужащие (кроме военнослужащих срочной службы), сотрудники специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лица, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года;

4) получатели пенсионных выплат за выслугу лет.

4. Уплата обязательных пенсионных взносов в единый накопительный пенсионный фонд осуществляется самостоятельно:

1) индивидуальными предпринимателями, в том числе главами крестьянских или фермерских хозяйств, их членами, достигшими восемнадцатилетнего возраста, а также лицами, занимающимися частной практикой, в свою пользу;

2) физическими лицами, постоянно проживающими на территории Республики Казахстан, получающими доходы по договорам гражданско-правового характера, предметом которых является выполнение работ (оказание услуг), заключенным с физическими лицами, не являющимися налоговыми агентами;

3) физическими лицами, постоянно проживающими на территории Республики Казахстан, работающими в представительствах международных организаций в Республике Казахстан, дипломатических представительствах и консульских учреждениях иностранных государств, аккредитованных в Республике Казахстан.

5. Обязательные профессиональные пенсионные взносы в единый накопительный пенсионный фонд уплачиваются агентами за работников, занятых на работах с вредными условиями труда, профессии которых предусмотрены перечнем производств, работ, профессий работников, утвержденным уполномоченным государственным органом.

От уплаты обязательных профессиональных пенсионных взносов в единый накопительный пенсионный фонд освобождается агент за:

1) лиц, достигших пенсионного возраста в соответствии с пунктом 1 статьи 207 настоящего Кодекса;

2) военнослужащих (кроме военнослужащих срочной службы), сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года;

3) получателей пенсионных выплат за выслугу лет.

6. Обязательные пенсионные взносы работодателя в единый накопительный пенсионный фонд уплачиваются агентами за работников, лиц, имеющих иную оплачиваемую работу (избранные, назначенные или утвержденные), за исключением случаев, предусмотренных частью третьей настоящего пункта.

Порядок и сроки исчисления (начисления) и перечисления обязательных пенсионных взносов работодателя в единый накопительный пенсионный фонд и взыскания по ним разрабатываются уполномоченным государственным органом и утверждаются Правительством Республики Казахстан.

От уплаты обязательных пенсионных взносов работодателя в единый накопительный пенсионный фонд освобождается агент за:

1) лиц, достигших пенсионного возраста в соответствии с пунктом 1 статьи 207 настоящего Кодекса;

2) лиц с инвалидностью первой и второй групп, если инвалидность установлена бессрочно;

3) военнослужащих (кроме военнослужащих срочной службы), сотрудников специальных государственных и правоохранительных органов, государственной фельдъегерской службы, а также лиц, права которых иметь специальные звания, классные чины и носить форменную одежду упразднены с 1 января 2012 года;

4) получателей пенсионных выплат за выслугу лет;

5) судей Конституционного Суда Республики Казахстан, полномочия которых прекращены в связи с истечением установленного Конституцией Республики Казахстан срока пребывания в должности, получающих ежемесячное пожизненное содержание, судей в отставке, получающих ежемесячное денежное содержание;

6) лиц, родившихся до 1 января 1975 года.

7. Обязательные пенсионные взносы, обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы уплачиваются в национальной валюте Республики Казахстан.

8. В доход для исчисления обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов включаются все виды оплаты труда в денежном выражении и иные доходы.

9. Удержанные (начисленные) обязательные пенсионные взносы, обязательные пенсионные взносы работодателя, обязательные профессиональные пенсионные взносы перечисляются в Государственную корпорацию в порядке, определяемом Правительством Республики Казахстан.

Уплата обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов осуществляется:

1) индивидуальными предпринимателями и юридическими лицами (кроме лиц, указанных в подпунктах 2), 3) и 4) настоящего пункта), лицами, занимающимися частной практикой, из доходов, выплаченных работникам, а также физическим лицам по договорам гражданско-правового характера, предметом которых является выполнение работ (оказание услуг), – не позднее 25 числа месяца, следующего за месяцем выплаты доходов;

2) индивидуальными предпринимателями (кроме индивидуальных предпринимателей, указанных в подпункте 3) настоящего пункта), крестьянскими или фермерскими хозяйствами, лицами, занимающимися частной практикой, в свою пользу – не позднее 25 числа месяца, следующего за отчетным;

3) индивидуальными предпринимателями, применяющими специальный налоговый режим на основе патента, – в срок, предусмотренный Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс) для уплаты стоимости патента;

4) Государственной корпорацией – не позднее 15 числа месяца, следующего за месяцем осуществления социальных выплат;

5) страховой организацией – не позднее 25 числа месяца, следующего за месяцем осуществления страховой выплаты в качестве возмещения вреда, связанного с утратой заработка (дохода);

6) лицами, указанными в пункте 4 настоящей статьи, – не позднее 25 числа месяца, следующего за месяцем выплаты доходов, если иное не предусмотрено Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс);

7) Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.

8) Оператором – не позднее 25 числа месяца, следующего за месяцем выплаты доходов, если иное не предусмотрено Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс);

10. Включенные в единый платеж суммы удержанных обязательных пенсионных взносов и обязательных пенсионных взносов работодателя перечисляются в Государственную корпорацию агентами по исчислению (начислению), перечислению единого платежа в сроки, установленные пунктом 5 статьи 776-4 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс). Порядок уплаты, перечисления и распределения, а также возврата излишне (ошибочно) уплаченных сумм единого платежа и (или) пени за несвоевременную и (или) неполную уплату единого платежа определяется уполномоченным государственным органом по согласованию с Национальным Банком Республики Казахстан, а также уполномоченным органом, осуществляющим руководство в сфере обеспечения поступлений налогов и других обязательных платежей в бюджет, и уполномоченными органами по государственному планированию, в области здравоохранения и сфере информатизации.

11. Контроль за полным и своевременным осуществлением уплаты обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов и (или) пени, начисленной в соответствии с пунктом 1 статьи 256 настоящего Кодекса, осуществляется органами государственных доходов в соответствии с законодательством Республики Казахстан, за исключением уплаты обязательных пенсионных взносов лицами, указанными в подпунктах 2) и 3) пункта 4 настоящей статьи.

12. Обязательные пенсионные взносы не могут быть уплачены в пользу других лиц.

13. По решению юридического лица – резидента его филиалы, представительства могут рассматриваться в качестве агентов.

Сноска. Статья 248 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 249. Ставка обязательных пенсионных взносов

1. Обязательные пенсионные взносы, подлежащие уплате в единый накопительный пенсионный фонд, устанавливаются:

1) для лиц, указанных в подпунктах 1) и 2) части первой пункта 2 статьи 248 настоящего Кодекса, в размере 10 процентов от ежемесячного дохода, принимаемого для исчисления обязательных пенсионных взносов.

При этом ежемесячный доход, принимаемый для исчисления обязательных пенсионных взносов, от одного агента не должен превышать 50-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете;

2) для лиц, указанных в подпункте 1) пункта 4 статьи 248 настоящего Кодекса, в размере 10 процентов от дохода, принимаемого для исчисления обязательных пенсионных взносов, за исключением случаев, предусмотренных пунктом 3 статьи 102-1 настоящего Кодекса.

Под доходом, принимаемым для исчисления обязательных пенсионных взносов, понимается доход, получаемый лицом, определяемый им самостоятельно для уплаты социальных отчислений, за исключением доходов, с которых не уплачиваются обязательные пенсионные взносы, но не более дохода, определяемого для целей налогообложения в соответствии с Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

При этом принимаемый для исчисления обязательных пенсионных взносов доход в месяц не должен превышать 50-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.

В случае, если доход указанных лиц составляет менее 1-кратного размера минимальной заработной платы, установленного на соответствующий финансовый год законом о республиканском бюджете, они вправе уплачивать обязательные пенсионные взносы с 1-кратного размера минимальной заработной платы, установленного на соответствующий финансовый год законом о республиканском бюджете;

3) для лиц, указанных в подпунктах 2) и 3) пункта 4 статьи 248 настоящего Кодекса, в размере 10 процентов от дохода, принимаемого для исчисления обязательных пенсионных взносов.

Под доходом, принимаемым для исчисления обязательных пенсионных взносов, понимается доход, получаемый лицом, определяемый им самостоятельно для уплаты социальных отчислений, за исключением доходов, с которых не уплачиваются обязательные пенсионные взносы, но не более дохода, определяемого для целей налогообложения в соответствии с Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).

При этом принимаемый для исчисления обязательных пенсионных взносов доход в месяц не должен превышать 50-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете;

4) Действовал до 01.01.2024 в соответствии со ст. 263 настоящего Кодекса.

2. Для налоговых агентов, выбравших уплату обязательных пенсионных взносов в составе единого платежа, указанных в главе 89-1 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), доля обязательных пенсионных взносов в ставке единого платежа составляет:

с 1 января 2023 года – 50,0 процента;

с 1 января 2024 года – 46,5 процента;

с 1 января 2025 года – 42,0 процента;

с 1 января 2026 года – 40,3 процента;

с 1 января 2027 года – 38,8 процента;

с 1 января 2028 года – 38,0 процента.

Сноска. Статья 249 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 250. Ставка и порядок осуществления обязательных профессиональных пенсионных взносов

1. Обязательные профессиональные пенсионные взносы, подлежащие уплате в единый накопительный пенсионный фонд, за лиц, указанных в пункте 5 статьи 248 настоящего Кодекса, устанавливаются в размере 5 процентов от ежемесячного дохода работника, принимаемого для исчисления обязательных профессиональных пенсионных взносов.

2. Обязательные профессиональные пенсионные взносы осуществляются агентами за счет собственных средств в пользу работников, занятых на работах с вредными условиями труда, профессии которых предусмотрены перечнем производств, работ, профессий работников, утвержденным уполномоченным государственным органом.

В случае исключения вредных условий труда, подтвержденных результатами аттестации производственных объектов, уплата обязательных профессиональных пенсионных взносов агентами не осуществляется.

Статья 251. Ставка и порядок осуществления обязательных пенсионных взносов работодателя

1. Обязательные пенсионные взносы работодателя, подлежащие уплате в единый накопительный пенсионный фонд, осуществляются за счет собственных средств агента, лиц, имеющих иную оплачиваемую работу (избранные, назначенные или утвержденные), и устанавливаются от ежемесячного дохода работника, принимаемого для исчисления обязательных пенсионных взносов работодателя:

с 1 января 2024 года – в размере 1,5 процента;

с 1 января 2025 года – в размере 2,5 процента;

с 1 января 2026 года – в размере 3,5 процента;

с 1 января 2027 года – в размере 4,5 процента;

с 1 января 2028 года – в размере 5 процентов.

2. Доход, принимаемый для исчисления обязательных пенсионных взносов работодателя, устанавливается в соответствии со статьей 249 настоящего Кодекса.

При этом ежемесячный доход, принимаемый для исчисления обязательных пенсионных взносов работодателя, должен быть не менее минимального размера заработной платы и не должен превышать 50-кратный минимальный размер заработной платы, установленный на соответствующий финансовый год законом о республиканском бюджете.

3. Для налоговых агентов, выбравших уплату обязательных пенсионных взносов работодателя в составе единого платежа, указанных в главе 89-1 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), доля обязательных пенсионных взносов работодателя в ставке единого платежа с заработной платы составляет:

с 1 января 2024 года – 6,95 процента;

с 1 января 2025 года – 10,5 процента;

с 1 января 2026 года – 14,1 процента;

с 1 января 2027 года – 17,4 процента;

с 1 января 2028 года – 19,0 процента.

4. Обязательные пенсионные взносы работодателя уплачиваются в единый накопительный пенсионный фонд агентами через Государственную корпорацию с приложением списков физических лиц, за которых перечисляются обязательные пенсионные взносы работодателя.

Сноска. Статья 251 с изменением, внесенным Законом РК от 06.04.2024 № 71-VIII (вводится в действие с 01.01.2024).

Статья 252. Ставка добровольных пенсионных взносов

1. Добровольные пенсионные взносы в единый накопительный пенсионный фонд и (или) добровольные накопительные пенсионные фонды вносятся вкладчиками добровольных пенсионных взносов – физическими лицами в свою пользу за счет своего дохода при заключении ими договора о пенсионном обеспечении за счет добровольных пенсионных взносов.

2. Вкладчик добровольных пенсионных взносов вправе выбрать для уплаты добровольных пенсионных взносов единый накопительный пенсионный фонд и (или) добровольные накопительные пенсионные фонды.

3. Вкладчиками добровольных пенсионных взносов в пользу получателя могут быть физические и юридические лица.

4. Размер и периодичность уплаты добровольных пенсионных взносов определяются вкладчиком добровольных пенсионных взносов самостоятельно.

Статья 253. Зачисление добровольных пенсионных взносов, сформированных за счет невостребованной суммы гарантийного возмещения по гарантируемому депозиту

Невостребованная сумма гарантийного возмещения по гарантируемому депозиту зачисляется единым накопительным пенсионным фондом на индивидуальный пенсионный счет для учета добровольных пенсионных взносов на основании списка вкладчиков (получателей) с невостребованными суммами гарантийного возмещения по гарантируемым депозитам, представленного организацией, осуществляющей обязательное гарантирование депозитов, в порядке и сроки, которые установлены соглашением, заключенным между единым накопительным пенсионным фондом и организацией, осуществляющей обязательное гарантирование депозитов, в соответствии с Законом Республики Казахстан "Об обязательном гарантировании депозитов, размещенных в банках второго уровня Республики Казахстан".

Статья 254. Представление сведений о перечисленных обязательных пенсионных взносах, обязательных пенсионных взносах работодателя, обязательных профессиональных пенсионных взносах

1. Агенты в срок, установленный Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), представляют декларацию по индивидуальному подоходному налогу и социальному налогу, в которой отражают сведения по исчисленным, удержанным (начисленным) суммам обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов, если иное не установлено законодательством Республики Казахстан.

Форма декларации и порядок ее составления устанавливаются уполномоченным органом, осуществляющим руководство в сфере обеспечения поступления налогов и других обязательных платежей в бюджет.

2. В декларации по индивидуальному подоходному налогу и социальному налогу не отражаются сведения в части обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов в отношении лиц, освобожденных от уплаты обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов в соответствии со статьей 248 настоящего Кодекса.

РАЗДЕЛ 5. ОТВЕТСТВЕННОСТЬ ЗА НАРУШЕНИЕ ЗАКОНОДАТЕЛЬСТВА РЕСПУБЛИКИ КАЗАХСТАН О СОЦИАЛЬНОЙ ЗАЩИТЕ. ГОСУДАРСТВЕННЫЙ КОНТРОЛЬ В СФЕРЕ СОЦИАЛЬНОЙ ЗАЩИТЫ. ПЕРЕХОДНЫЕ И ЗАКЛЮЧИТЕЛЬНЫЕ ПОЛОЖЕНИЯ

Глава 20. ОТВЕТСТВЕННОСТЬ ЗА НАРУШЕНИЕ ЗАКОНОДАТЕЛЬСТВА РЕСПУБЛИКИ КАЗАХСТАН О СОЦИАЛЬНОЙ ЗАЩИТЕ

Статья 255. Ответственность за нарушение законодательства Республики Казахстан о социальной защите

Нарушение законодательства Республики Казахстан о социальной защите влечет ответственность в соответствии с законами Республики Казахстан.

Статья 256. Ответственность плательщика за несвоевременную и (или) неполную уплату социальных отчислений, агента за несвоевременное удержание и перечисление обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов

1. Своевременно и (или) в полном объеме не уплаченные суммы социальных отчислений взыскиваются органами государственных доходов или подлежат перечислению плательщиком с начисленной пеней в размере 1,25-кратной базовой ставки Национального Банка Республики Казахстан за каждый день просрочки (включая день оплаты в Фонд).

Своевременно не удержанные (не начисленные) и (или) не перечисленные агентом суммы обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов при условии фактической выплаты и получения работником дохода взыскиваются органами государственных доходов или подлежат перечислению агентом в пользу вкладчиков обязательных пенсионных взносов, работников, в пользу которых уплачиваются обязательные пенсионные взносы работодателя и (или) обязательные профессиональные пенсионные взносы, с начисленной пени в размере 1,25-кратной базовой ставки Национального Банка Республики Казахстан за каждый день просрочки (включая день уплаты взносов в Государственную корпорацию).

2. Орган государственных доходов не позднее пяти рабочих дней со дня образования задолженности по социальным отчислениям у плательщика, по обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам у агента, отнесенного в соответствии с системой управления рисками, предусмотренной налоговым законодательством Республики Казахстан, к категории высокого или среднего уровня риска, направляет плательщику или агенту уведомление о сумме задолженности.

Форма уведомления утверждается уполномоченным органом, осуществляющим руководство в сфере обеспечения поступлений налогов и других обязательных платежей в бюджет.

3. В случае непогашения задолженности по социальным отчислениям, обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам орган государственных доходов приостанавливает расходные операции по банковским счетам и кассе плательщика или агента:

отнесенного в соответствии с системой управления рисками, предусмотренной налоговым законодательством Республики Казахстан, к категории высокого уровня риска, – по истечении одного рабочего дня со дня вручения ему уведомления;

отнесенного в соответствии с системой управления рисками, предусмотренной налоговым законодательством Республики Казахстан, к категории среднего уровня риска, – по истечении десяти рабочих дней со дня вручения ему уведомления.

По распоряжению органов государственных доходов банки и организации, осуществляющие отдельные виды банковских операций, обязаны приостановить расходные операции по банковским счетам плательщиков или агентов и исполнять указания, касающиеся перечисления социальных отчислений, обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов и пени, в порядке, определенном законодательством Республики Казахстан.

Распоряжение органа государственных доходов о приостановлении расходных операций по кассе подлежит безусловному исполнению плательщиком или агентом путем перечисления поступающих наличных денег в Фонд или Государственную корпорацию не позднее одного рабочего дня, следующего за днем их поступления.

Форма распоряжения о приостановлении расходных операций по кассе плательщика, агента утверждается уполномоченным органом, осуществляющим руководство в сфере обеспечения поступлений налогов и других обязательных платежей в бюджет.

4. Распоряжения органа государственных доходов о приостановлении расходных операций по банковским счетам и кассе плательщика или агента отменяются органом государственных доходов, вынесшим такие распоряжения, не позднее одного рабочего дня, следующего за днем погашения задолженности по социальным отчислениям, обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам.

5. В случае непогашения задолженности по социальным отчислениям, обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам списки участников системы обязательного социального страхования, в пользу которых взыскивается задолженность по социальным отчислениям, или физических лиц, в пользу которых взыскивается задолженность по обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам, представляются в орган государственных доходов, направивший уведомление:

1) плательщиком или агентом, отнесенным в соответствии с системой управления рисками, предусмотренной налоговым законодательством Республики Казахстан, к категории высокого уровня риска, – в течение пяти рабочих дней со дня вручения ему уведомления;

2) плательщиком или агентом, отнесенным в соответствии с системой управления рисками, предусмотренной налоговым законодательством Республики Казахстан, к категории среднего уровня риска, – в течение пятнадцати рабочих дней со дня вручения ему уведомления.

6. На основании списков, представленных плательщиком или агентом в соответствии с пунктом 5 настоящей статьи, орган государственных доходов взыскивает суммы задолженности по социальным отчислениям, обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам в принудительном порядке с банковских счетов плательщиков или агентов не позднее пяти рабочих дней со дня получения списков.

Взыскание задолженности по социальным отчислениям, обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам с банковских счетов плательщиков или агентов производится на основании инкассового распоряжения органа государственных доходов с приложением списков, представленных плательщиком или агентом.

В случае отсутствия или недостаточности денег на банковском (банковских) счете (счетах) для удовлетворения всех требований, предъявляемых к клиенту, банк производит изъятие денег клиента в порядке очередности, установленной Гражданским кодексом Республики Казахстан.

В случае отсутствия денег на банковском счете плательщика или агента в национальной валюте взыскание задолженности по социальным отчислениям, обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам производится с банковских счетов плательщика или агента в иностранной валюте на основании инкассовых распоряжений, выставленных в национальной валюте органами государственных доходов.

7. Банки и организации, осуществляющие отдельные виды банковских операций, обязаны перечислить суммы социальных отчислений, обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов через Государственную корпорацию в день списания данных сумм с банковских счетов плательщиков или агентов.

8. Органы государственных доходов ежегодно публикуют в средствах массовой информации списки плательщиков, агентов, имеющих задолженность по социальным отчислениям, обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам, не погашенную в срок более шести месяцев со дня ее возникновения, с указанием идентификационного номера плательщика или агента, фамилии, имени, отчества (если оно указано в документе, удостоверяющем личность) руководителя и суммы задолженности по социальным отчислениям, обязательным пенсионным взносам, обязательным пенсионным взносам работодателя, обязательным профессиональным пенсионным взносам.

Статья 257. Разрешение споров

Все споры, возникающие между физическими и юридическими лицами, государственными органами, Фондом, единым накопительным пенсионным фондом, Государственной корпорацией по исполнению настоящего Кодекса, разрешаются в соответствии с законодательством Республики Казахстан.

Глава 21. ГОСУДАРСТВЕННЫЙ КОНТРОЛЬ В СФЕРЕ СОЦИАЛЬНОЙ ЗАЩИТЫ

Статья 258. Основные положения

1. Государственным контролем в сфере социальной защиты является комплекс мер, направленных на предупреждение, выявление, пресечение и устранение нарушений и проверку соблюдения законодательства Республики Казахстан в следующих областях:

социальной защиты лиц с инвалидностью;

занятости населения;

предоставления специальных социальных услуг;

социального обеспечения, в том числе обязательного социального страхования и пенсионного обеспечения.

2. Субъектами государственного контроля в сфере социальной защиты являются физические и юридические лица независимо от форм собственности.

3. В рамках предоставленной компетенции государственный контроль в сфере социальной защиты осуществляют:

уполномоченный государственный орган – по вопросам социальной защиты лиц с инвалидностью, предоставления специальных социальных услуг, социального обеспечения, в том числе пенсионного обеспечения и обязательного социального страхования в части своевременного и правильного назначения социальных выплат, своевременного и полного перечисления получателю социальных выплат Государственной корпорацией;

органы государственной инспекции труда – по вопросам социальной защиты лиц с инвалидностью (в части обязанности работодателей) и занятости населения;

уполномоченный орган по регулированию, контролю и надзору финансового рынка и финансовых организаций – по вопросам пенсионного обеспечения в части деятельности единого накопительного пенсионного фонда, добровольных накопительных пенсионных фондов;

органы государственных доходов – по контролю за полным и своевременным осуществлением исчисления, удержания и перечисления обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, обязательных профессиональных пенсионных взносов, социальных отчислений и (или) пени налоговыми агентами и индивидуальными предпринимателями за себя.

4. Государственный контроль в сфере социальной защиты осуществляется в форме профилактического контроля с посещением субъекта (объекта) контроля и проверки в соответствии с Предпринимательским кодексом Республики Казахстан и (или) в иных формах, предусмотренных законами Республики Казахстан.

Сноска. Статья 258 с изменениями, внесенными законами РК от 16.11.2023 № 40-VIII (вводится в действие с 01.01.2024); от 06.04.2024 № 71-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Статья 259. Должностные лица, осуществляющие государственный контроль в сфере социальной защиты

1. Государственный контроль в сфере социальной защиты осуществляют государственные инспекторы социальной защиты, государственные инспекторы труда, должностные лица уполномоченных органов.

2. К государственным инспекторам социальной защиты относятся:

1) Главный государственный инспектор социальной защиты Республики Казахстан – должностное лицо уполномоченного государственного органа;

2) главные государственные инспекторы социальной защиты – должностные лица уполномоченного государственного органа;

3) главный государственный инспектор социальной защиты области, города республиканского значения, столицы – должностное лицо, определенное уполномоченным государственным органом;

4) государственные инспекторы социальной защиты – должностные лица, определенные уполномоченным государственным органом.

3. Государственные инспекторы социальной защиты реализуют предоставленные контрольные функции в соответствии с Предпринимательским кодексом Республики Казахстан.

4. Лица, препятствующие государственному инспектору социальной защиты в исполнении служебных обязанностей, несут ответственность в соответствии с законами Республики Казахстан.

5. Предписания государственных инспекторов социальной защиты обязательны к исполнению субъектами контроля.

Статья 260. Права и обязанности государственных инспекторов социальной защиты

1. При осуществлении государственного контроля государственные инспекторы социальной защиты, помимо прав, предусмотренных пунктом 1 статьи 154 Предпринимательского кодекса Республики Казахстан и иными законами Республики Казахстан, имеют право:

1) давать разъяснения по вопросам, входящим в их компетенцию;

2) запрашивать и получать от субъектов проверки объяснения, необходимые для выполнения возложенных на них функций;

3) взаимодействовать с другими государственными органами, а также физическими и (или) юридическими лицами по вопросам обеспечения соблюдения требований законодательства Республики Казахстан о социальной защите.

2. Главный государственный инспектор социальной защиты области, города республиканского значения, столицы на основании результатов проверки в сфере социальной защиты лиц с инвалидностью и предоставления специальных социальных услуг вправе вынести предписание о принятии мер по устранению, профилактике, недопущению, предотвращению выявленных нарушений субъекту контроля.

3. Государственные инспекторы социальной защиты, помимо обязанностей, указанных в пункте 3 статьи 154 Предпринимательского кодекса Республики Казахстан, обязаны:

1) своевременно принимать меры по результатам проверки и в случае выявления фактов нарушения в сфере социальной защиты вынести акты реагирования, предусмотренные Предпринимательским кодексом Республики Казахстан;

2) в случае выявления несоответствия социального работника квалификационным требованиям и требованиям, предъявляемым к социальным работникам, угрожающего жизни и здоровью получателей специальных социальных услуг, вынести предписание о временном отстранении от работы социального работника;

3) в случае выявления фактов, угрожающих жизни и здоровью получателей специальных социальных услуг, вынести предписание о временном отстранении от работы должностных лиц и работников проверяемого субъекта.

Статья 261. Обжалование решений, действий (бездействия) должностных лиц, осуществляющих государственный контроль

Решения, действия (бездействие) должностных лиц, осуществляющих государственный контроль, могут быть обжалованы в вышестоящий орган, суд в порядке, предусмотренном законами Республики Казахстан.

Глава 22. ПЕРЕХОДНЫЕ И ЗАКЛЮЧИТЕЛЬНЫЕ ПОЛОЖЕНИЯ

Статья 262. Переходные положения

1. Правоотношения, возникшие до введения в действие настоящего Кодекса, регламентируются в соответствии с настоящим Кодексом.

2. Размер ежемесячного государственного пособия многодетным матерям, награжденным подвесками "Алтын алқа" или получившим ранее звание "Мать-героиня", награжденным орденами "Материнская слава" I и II степени, определенный до введения в действие настоящего Кодекса, подлежит перерасчету согласно размеру, предусмотренному статьей 94 настоящего Кодекса.

3. Физические лица, чьи пенсионные накопления были переданы в единый накопительный пенсионный фонд в рамках передачи пенсионных активов и обязательств накопительных пенсионных фондов по договорам о пенсионном обеспечении, считаются присоединившимися к договорам о пенсионном обеспечении за счет обязательных пенсионных взносов, добровольных пенсионных взносов с даты открытия индивидуальных пенсионных счетов в едином накопительном пенсионном фонде.

Под накопительным пенсионным фондом понимается юридическое лицо, осуществлявшее деятельность по привлечению пенсионных взносов и пенсионным выплатам, действие лицензии которого прекращено в порядке, установленном нормативным правовым актом Национального Банка Республики Казахстан.

4. Единый накопительный пенсионный фонд является правопреемником по всем обязательствам накопительных пенсионных фондов перед физическими лицами, чьи пенсионные накопления были переданы в единый накопительный пенсионный фонд в соответствии с пунктом 3 настоящей статьи.

5. Единый накопительный пенсионный фонд без взимания платы предоставляет по запросу физического лица, на имя которого открыт индивидуальный пенсионный счет в едином накопительном пенсионном фонде, информацию о пенсионных накоплениях за период нахождения пенсионных накоплений в накопительном пенсионном фонде, из которого были переведены пенсионные накопления в единый накопительный пенсионный фонд в соответствии с пунктом 3 настоящей статьи, с учетом положений, предусмотренных статьей 55 настоящего Кодекса.

6. Приостановить до 1 января 2024 года действие:

1) абзаца первого пункта 2 статьи 27 настоящего Кодекса, установив, что в период приостановления данный абзац действует в следующей редакции:

"2. Плательщик, за исключением физических лиц, являющихся плательщиками единого совокупного платежа в соответствии со статьей 774 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), обязан:";

2) части первой пункта 1 статьи 256 настоящего Кодекса, установив, что в период приостановления данная часть действует в следующей редакции:

"1. Своевременно и (или) в полном объеме не уплаченные суммы социальных отчислений взыскиваются органами государственных доходов или подлежат перечислению плательщиком с начисленной пеней в размере 1,25-кратной базовой ставки Национального Банка Республики Казахстан за каждый день просрочки (включая день оплаты в Фонд), за исключением платежей физических лиц, являющихся плательщиками единого совокупного платежа в соответствии со статьей 774 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс).";

3) норм настоящего Кодекса, регламентирующих вопросы исчисления (начисления), перечисления обязательных пенсионных взносов работодателя в единый накопительный пенсионный фонд, взыскания по ним, их хранения и учета, осуществления пенсионных выплат за счет обязательных пенсионных взносов работодателя, а также тайны условных пенсионных счетов.

7. Приостановить до 1 января 2025 года действие:

1) абзаца первого подпункта 18) пункта 1 статьи 1 настоящего Кодекса, установив, что данный абзац до 1 января 2024 года действует в следующей редакции:

"18) плательщик социальных отчислений (далее – плательщик) – работодатель, индивидуальный предприниматель, в том числе крестьянское или фермерское хозяйство, лицо, занимающееся частной практикой, осуществляющие исчисление и уплату социальных отчислений в Государственный фонд социального страхования в порядке, установленном законодательством Республики Казахстан, а также физическое лицо, являющееся плательщиком единого совокупного платежа в соответствии со статьей 774 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс);";

с 1 января 2024 года до 1 января 2025 года действует в следующей редакции:

"18) плательщик социальных отчислений (далее – плательщик) – работодатель, индивидуальный предприниматель, в том числе крестьянское или фермерское хозяйство, лицо, занимающееся частной практикой, осуществляющие исчисление и уплату социальных отчислений в Государственный фонд социального страхования в порядке, установленном законодательством Республики Казахстан;";

2) подпункта 4) статьи 243, пункта 3 статьи 245, пункта 3 статьи 246 настоящего Кодекса.

Статья 263. Порядок введения в действие настоящего Кодекса

1. Настоящий Кодекс вводится в действие с 1 июля 2023 года.

2. Действие пункта 13 статьи 226 настоящего Кодекса распространяется на правоотношения, возникшие из договоров пенсионного аннуитета, заключенных до введения в действие настоящего Кодекса.

3. Установить, что:

1) подпункты 23), 24), 25), 26) пункта 1 статьи 17, части четвертая и пятая пункта 2 статьи 78, части пятая и шестая пункта 1 статьи 85, часть вторая пункта 1 статьи 113, пункт 3 статьи 181, части вторая и третья пункта 1 статьи 240, подпункт 5) статьи 243, пункт 2 статьи 244, пункт 4 статьи 245, пункт 4 статьи 246, подпункт 7) пункта 9 статьи 248, подпункт 4) пункта 1 статьи 249 настоящего Кодекса действуют до 1 января 2024 года;

2) подпункты 24) и 25) пункта 2 статьи 35, абзацы третий и четвертый пункта 4, пункт 5 статьи 226, подпункты 3) и 4) пункта 4 статьи 227 настоящего Кодекса вводятся в действие с 1 января 2024 года;

3) подпункт 5) статьи 138, пункт 2 статьи 142, статья 156 настоящего Кодекса вводятся в действие с 1 января 2025 года;

4) подпункт 53) пункта 1 статьи 1 настоящего Кодекса вводится в действие с 1 января 2028 года.

4. Установить, что с 1 января 2024 года:

1) абзац первый пункта 5 статьи 40 действует в следующей редакции:

"5. Агенты обязаны:";

2) пункт 1 статьи 122 действует в следующей редакции:

"1. Обусловленная денежная помощь оказывается одиноким и (или) одиноко проживающим малообеспеченным трудоспособным лицам, а также малообеспеченным семьям, имеющим в своем составе трудоспособного (трудоспособных) члена (членов), в том числе физических лиц, являющихся индивидуальными предпринимателями, деятельность которых приостановлена в соответствии с подпунктом 1) пункта 1 статьи 213 Кодекса Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс), при условии его (их) участия в мерах содействия занятости и (или) при необходимости социальной адаптации, за исключением лиц (семей), указанных в пункте 4 настоящей статьи.";

3) пункт 1 статьи 228 действует в следующей редакции:

"1. В срок не позднее пяти рабочих дней с даты получения сведений о заключенном договоре пенсионного аннуитета со страховой организацией единый накопительный пенсионный фонд, добровольный накопительный пенсионный фонд обязаны перевести пенсионные накопления вкладчика (получателя) в страховую организацию.".

5. Установить, что с 1 января 2025 года:

1) пункт 3 статьи 120 действует в следующей редакции:

"3. Размер черты бедности по Республике Казахстан определяется уполномоченным государственным органом на основе медианного дохода населения, рассчитываемого государственным органом в области статистики, в среднем на душу населения в процентном выражении в зависимости от экономических возможностей государства.";

2) подпункт 1) пункта 1 статьи 135 действует в следующей редакции:

"1) участвовать в конкурсах на предоставление услуг по оценке и определению потребности в специальных социальных услугах, оказываемых за счет бюджетных средств, в соответствии с законодательством Республики Казахстан о государственных закупках и о государственном социальном заказе, государственном заказе на реализацию стратегического партнерства, грантах и премиях для неправительственных организаций в Республике Казахстан;";

3) статья 136 действует в следующей редакции:

"Статья 136. Регистр организаций, предоставляющих специальные социальные услуги, и реестр специалистов, оказывающих специальные социальные услуги

1. Регистр организаций, предоставляющих специальные социальные услуги, – электронный перечень организаций, зарегистрированных в качестве поставщиков на портале социальных услуг.

Реестр специалистов, оказывающих специальные социальные услуги, – электронный список специалистов, зарегистрированных на портале социальных услуг и оказывающих специальные социальные услуги.

2. Регистр организаций, предоставляющих специальные социальные услуги, и реестр специалистов, оказывающих специальные социальные услуги, формируются для учета организаций и специалистов в электронном виде на портале социальных услуг в порядке, определяемом уполномоченным государственным органом.

3. Сведения, содержащиеся в регистре организаций, предоставляющих специальные социальные услуги, и реестре специалистов, оказывающих специальные социальные услуги, являются общедоступными при согласии организаций и специалистов, оказывающих специальные социальные услуги.";

4) пункт 1 статьи 139 действует в следующей редакции:

"1. Лицу (семье), нуждающемуся в специальных социальных услугах, на основе данных Цифровой карты семьи по месту проживания направляется уведомление о согласии на получение специальных социальных услуг.

Днем обращения за оформлением документов для предоставления специальных социальных услуг через проактивную услугу считается день получения согласия на оформление документов на предоставление данной услуги.".

5-1. Установить, что с 1 января 2026 года:

1) абзац пятый подпункта 119) пункта 1 статьи 1 действует в следующей редакции:

"В качестве агента по уплате обязательных пенсионных взносов, обязательных пенсионных взносов работодателя за лиц, указанных в подпункте 7) части первой статьи 243 настоящего Кодекса, рассматривается оператор интернет-платформы, определенный подпунктом 1) пункта 2 статьи 102 настоящего Кодекса;";

2) подпункт 22-2) пункта 1 статьи 17 действует в следующей редакции:

"22-2) осуществление возврата ошибочно (излишне) уплаченных сумм социальных отчислений, обязательных пенсионных взносов, обязательных пенсионных взносов работодателя и (или) пени за их несвоевременную и (или) неполную уплату, произведенных оператором интернет-платформы;";

3) пункты 1 и 4 статьи 102-1 действуют в следующей редакции:

"1. Оператор производит удержание обязательных пенсионных взносов, обязательных пенсионных взносов работодателя и социальных отчислений в соответствии с настоящим Кодексом, взносов на обязательное социальное медицинское страхование в соответствии с Законом Республики Казахстан "Об обязательном социальном медицинском страховании" и индивидуального подоходного налога в соответствии с Кодексом Республики Казахстан "О налогах и других обязательных платежах в бюджет" (Налоговый кодекс) с доходов исполнителей, являющихся индивидуальными предпринимателями, применяющими специальный налоговый режим с использованием специального мобильного приложения, и перечисление удержанных сумм.";

"4. Порядок определения исполнителем ставок социальных отчислений и обязательных пенсионных взносов в соответствии с пунктами 2 и 3 настоящей статьи, обязательных пенсионных взносов работодателя, взносов на обязательное социальное медицинское страхование в соответствии с Законом Республики Казахстан "Об обязательном социальном медицинском страховании", а также удержания и перечисления Оператором индивидуального подоходного налога, обязательных пенсионных взносов, обязательных пенсионных взносов работодателя, социальных отчислений и взносов на обязательное социальное медицинское страхование, указанных в настоящей статье, определяет уполномоченный государственный орган по согласованию с уполномоченными органами, осуществляющими руководство в области здравоохранения, сферах обеспечения поступлений налогов и других обязательных платежей в бюджет, информатизации, и Национальным Банком Республики Казахстан.

6. Установить, что с 1 января 2028 года:

1) подпункты 75) и 79) пункта 1 статьи 1 действуют в следующей редакции:

"75) порог минимальной достаточности пенсионных накоплений – минимальный размер пенсионных накоплений, сформированных за счет обязательных пенсионных взносов, необходимый для обеспечения ежемесячной пенсии не ниже минимального размера пенсии по возрасту, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года, определенный в соответствии с методикой, утвержденной Правительством Республики Казахстан;";

"79) минимальный размер пенсии – минимальный размер государственной базовой пенсионной выплаты, установленный на соответствующий финансовый год законом о республиканском бюджете, для лиц, указанных в статье 205 настоящего Кодекса;";

2) пункт 3 статьи 202 действует в следующей редакции:

"3. Лицам, проживающим в центрах оказания специальных социальных услуг в условиях стационара для престарелых и лиц с инвалидностью и находящимся на полном государственном обеспечении, пенсионные выплаты по возрасту производятся:

1) в объеме, предусмотренном пунктом 6 статьи 210 настоящего Кодекса, если исчисленный в соответствии с данной нормой размер пенсионной выплаты по возрасту ниже минимального размера пенсии по возрасту, установленного на соответствующий финансовый год законом о республиканском бюджете;

2) в объеме 30 процентов от размера пенсионных выплат по возрасту, исчисленного в соответствии со статьей 210 настоящего Кодекса, но не менее минимального размера пенсии по возрасту, установленного на соответствующий финансовый год законом о республиканском бюджете.

Перечисление 70 процентов от назначенного размера пенсионных выплат по возрасту производится на отдельный банковский счет или на контрольный счет наличности центров оказания специальных социальных услуг.

Порядок использования указанных средств центрами оказания специальных социальных услуг определяется уполномоченным государственным органом.";

3) пункт 5 статьи 210 действует в следующей редакции:

"5. Размер пенсионных выплат по возрасту за каждый полный отработанный год до 1 января 1998 года сверх требуемого трудового стажа увеличивается на 1 процент, но не более 75 процентов от дохода, учитываемого для исчисления пенсионных выплат по возрасту.

Если исчисленный размер пенсионных выплат по возрасту в полном объеме ниже минимального размера пенсии по возрасту, устанавливаемого на соответствующий финансовый год законом о республиканском бюджете, пенсионные выплаты по возрасту назначаются в минимальном размере пенсии по возрасту.";

4) пункт 6 статьи 216 действует в следующей редакции:

"6. Лицам, проживающим в центрах оказания специальных социальных услуг в условиях стационара и находящимся на полном государственном обеспечении, пенсионные выплаты за выслугу лет производятся в объеме 30 процентов от размера пенсионных выплат за выслугу лет, назначенных в соответствии со статьей 213 настоящего Кодекса, но не менее минимального размера пенсии по возрасту, установленного на соответствующий финансовый год законом о республиканском бюджете.

Перечисление 70 процентов от назначенного размера пенсионных выплат за выслугу лет производится на отдельный банковский счет или на контрольный счет наличности центров оказания специальных социальных услуг.

Порядок использования указанных средств центрами оказания специальных социальных услуг определяется уполномоченным государственным органом.

В случае выбытия получателя из центра оказания специальных социальных услуг возобновляется пенсионная выплата за выслугу лет в полном объеме с первого числа месяца, следующего за месяцем выбытия.";

5) пункт 2 статьи 220 действует в следующей редакции:

"2. Единовременно сумма пенсионных накоплений из единого накопительного пенсионного фонда выплачивается в случае, если сумма пенсионных накоплений лиц, указанных в подпунктах 1) и 2) пункта 1 настоящей статьи, не превышает двенадцатикратного минимального размера пенсии по возрасту, установленного законом о республиканском бюджете и действующего на 1 января соответствующего финансового года.".

7. Признать утратившими силу со дня введения в действие настоящего Кодекса:

1) Закон Республики Казахстан от 16 июня 1997 года "О государственных социальных пособиях по инвалидности и по случаю потери кормильца в Республике Казахстан";

2) Закон Республики Казахстан от 5 апреля 1999 года "О специальном государственном пособии в Республике Казахстан";

3) Закон Республики Казахстан от 17 июля 2001 года "О государственной адресной социальной помощи";

4) Закон Республики Казахстан от 13 апреля 2005 года "О социальной защите лиц с инвалидностью в Республике Казахстан";

5) Закон Республики Казахстан от 28 июня 2005 года "О государственных пособиях семьям, имеющим детей";

6) Закон Республики Казахстан от 29 декабря 2008 года "О специальных социальных услугах";

7) Закон Республики Казахстан от 21 июня 2013 года "О пенсионном обеспечении в Республике Казахстан";

8) Закон Республики Казахстан от 2 августа 2015 года "О внесении изменений и дополнений в некоторые законодательные акты Республики Казахстан по вопросам пенсионного обеспечения";

9) Закон Республики Казахстан от 6 апреля 2016 года "О занятости населения";

10) Закон Республики Казахстан от 26 декабря 2019 года "Об обязательном социальном страховании".

Сноска. Статью 263 с изменением, внесенным Законом РК от 01.07.2024 № 104-VIII (вводится в действие по истечении шестидесяти календарных дней после дня его первого официального опубликования).

Президент Республики Казахстан

К. ТОКАЕВ