"You Asked – We Answer" Topic: "How Can a Self-Employed Individual Pay Interest Penalties on Social Payments?"

"You Asked – We Answer" Topic: "How Can a Self-Employed Individual Pay Interest Penalties on Social Payments?"

02.09.2026 16:03:35 161

Question: I use the special tax regime for the self-employed (via the "e-Salyq Business" mobile app). An interest penalty has been accrued on my social payments. Could you please advise where and how to pay it correctly, and what payment details are required?

Answer: Interest penalties for late or incomplete payment of social contributions can be paid in several convenient ways:

  1. Mobile apps of second-tier banks:

    • Halyk: Payments → All payments → Government payments → Self-employed;

    • Kaspi.kz: Public services / Payments → Fines and taxes → Deductions for self-employed (or the corresponding section for interest penalty payments).

  2. Branches of Kazpost JSC.

Important: Before making a payment, check the accrued penalty amount in the "e-Salyq Business" mobile app or in the Taxpayer's Cabinet. Please note that direct debiting and payment of social contributions and penalties cannot be processed directly through "e-Salyq Business" — the app is used for generating receipts and calculating liabilities.

Payment Purpose Codes (KNP)

When making a payment, it is crucial to specify the correct Payment Purpose Code (KNP):

  • 019 — penalty on mandatory pension contributions (OPV);

  • 098 — penalty on employer's mandatory pension contributions (OPVR);

  • 017 — penalty on social deductions (SO);

  • 124 — penalty on mandatory social health insurance contributions (VOSMS).

Beneficiary: NJSC "State Corporation "Government for Citizens".

Reminder on Rates and Deadlines

  • The total amount of social payments for the self-employed is 4% of monthly income (1% each for OPV, OPVR, SO, and VOSMS).

  • OPVR is not payable by individuals born before 1975.

  • Payment deadline: no later than the 25th day of the month following the month in which the income was received.

  • If no income was earned during the reporting month, no payments are accrued.

Explanatory Work Department and Contact Center

State Revenue Department for Pavlodar Region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1284385?lang=ru