Can individuals pay social contributions on their own?

According to subparagraph 7) of Article 1 of the Law of the Republic of Kazakhstan "On Compulsory Social Insurance", individuals do not belong to the category of social contributions payers, with the exception of single aggregate payment payers (hereinafter referred to as the UCP).

Payment of social contributions to the SSif is carried out by:

- еmployers (for employees);

- individual entrepreneurs (for themselves and for employees);

- peasant or farm enterprises (for themselves and for employees);

- individuals engaged in private practice (for themselves and for employees);

- ESP payers who do not use the labor of employees and provide services and (or) sell exclusively to individuals who are not tax agents, agricultural products of personal subsidiary plots of their own production, with the exception of excisable products.

Individuals, in case of erroneous payment of social contributions, must return them. Detailed information at the link  http://gfss.kz/#/socialcontributions/return.