Social contributions are paid by taxpayers – individual entrepreneurs, legal entities, peasant or farm enterprises applying a special tax regime, as well as persons engaged in private practice (lawyers, notaries, private bailiffs, mediators). Employers calculate and transfer deductions at their own expense for employees and for individuals who receive income under civil law contracts. Individual entrepreneurs, individuals engaged in private practice, as well as heads and adult members of peasant or farm farms pay social contributions in their favor independently.
Social contributions to the State Social Insurance Fund are paid monthly, no later than the 25th day of the month following the reporting month, within the time limits stipulated by tax legislation. The payment documents must specify the period (month and year) for which the payment is made.
Funds are transferred through banks or organizations performing certain types of banking operations to the account of a State Corporation. Payment is made at the place of registration of the payer himself for the main entity or at the location of its structural subdivision.
Timely and full payment of social contributions is the main condition for ensuring social guarantees and protection of all participants in the compulsory social insurance system.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1293539?lang=ru