When does the debt arise?
Arrears are incurred if social security payments are:
- unpaid;
- not fully paid;
- listed in violation of the deadline.
This concerns:
✔ Mandatory pension contributions;
✔ mandatory pension contributions from the employer;
✔ Mandatory occupational pension contributions;
✔ Social contributions;
✔ contributions and deductions to the CSHI.
What happens when the payment is overdue?
In case of delay:
- the debt is subject to collection;
- a penalty is charged for each day of delay.
Penalty amount: 1.25 times the base rate of the National Bank of the Republic of Kazakhstan
for each day of delay, including the day of debt repayment.
When is the notification sent?
If there is a debt on social payments
If the amount owed exceeds 6 MCI.
Notice period: no later than 5 working days from the date of the debt formation.
How much time do I have to pay?
After receiving the notification, the debt must be paid off within 15 business days.
Voluntary repayment avoids the use of enforcement measures.
If the debt is not repaid
The state revenue authorities have the right to apply enforcement measures:
- suspend spending operations on bank accounts;
- suspend cash flow operations;
- collect the debt by issuing collection
orders to the debtor's bank accounts
When do bailiffs get involved?
If there is an enforcement document, debt collection is carried out in accordance with the procedure established by the Law of the Republic of Kazakhstan "On Enforcement Proceedings and the Status of Bailiffs".
The bailiff takes measures to execute the document until the debt is fully repaid.
How to avoid debt?
✔ Transfer social payments in a timely manner;
✔ Check your calculations with your budget regularly;
✔ do not allow the formation of debt;
✔ Upon receipt of the notification, repay the debt voluntarily.
