The State Revenue Department for the Mangystau Region explains where and how self-employed persons can pay a penalty on social payments and what to check when making the payment.

How can a self-employed person pay the penalty?

Your situation: You apply the special tax regime for the self-employed and a penalty has been charged on social payments. Where and how can you pay it?

A penalty charged for late or incomplete payment of social contributions can be paid through:

– mobile apps of second-tier banks (for example, Halyk: Payments → All payments → Government payments → Self-employed);

– Kaspi.kz (Public services / Payments → Fines and taxes → Contributions for the self-employed, or the separate penalty payments section);

– branches of Kazpost JSC.

Check the accrued penalty amount in advance in the e-Salyq Business mobile app or in the taxpayer’s cabinet.

Important. Social payments and penalties cannot be paid (debited) through the e-Salyq Business app. The app is used to issue receipts and calculate liabilities.

When paying a penalty, select the correct payment purpose code (KNP):

– 019 — penalty on mandatory pension contributions (OPC);

– 098 — penalty on employer’s mandatory pension contributions (EOPC);

– 017 — penalty on social contributions (SC);

– 124 — penalty on contributions for compulsory social health insurance (CSHI).

The payee is the Non-Profit JSC State Corporation “Government for Citizens”.

Please note: social payments of a self-employed person amount to 4% of monthly income (1% each for OPC, EOPC, SC and CSHI). EOPC is not payable by persons born before 1975. The deadline is no later than the 25th day of the month following the month in which income was received. If there was no income in a given month, no payment is charged.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1283894?lang=ru