The State revenue body monitors the fulfillment of obligations of tax agents and individual entrepreneurs to calculate, withhold and timely transfer pension contributions, mandatory occupational pension contributions, social contributions and (or) penalties in accordance with Article 258 of the Social Code of the Republic of Kazakhstan. In addition, the competence of the revenue authorities does not include the issues of identifying employees working in harmful working conditions, compliance of specialties with the relevant list or exclusion from it, as well as assessing the legality of actions for non-payment of contributions. That is, the revenue authorities can take appropriate measures only if it is clarified and obliged to pay for work in harmful working conditions and compliance with the list. In accordance with article 250 of the Social Code of the Republic of Kazakhstan and Article 192 of the Labor Code, the compliance of the positions of employees of the organization with the approved list, the results of certification of production facilities are determined by the labor Inspectorate. In this regard, if there are any questions regarding the payment of mandatory occupational pension contributions, citizens are advised to contact their employer first. If the issue is unresolved, you can contact the labor inspectorate at your place of residence.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1262726?lang=ru