What Happened
Starting from September 7, 2026, amendments to the Social Code of the RK will come into effect in the Republic of Kazakhstan. The changes affect the operation of the Unified Accumulative Pension Fund (UAPF), the management of citizens' pension savings, and the accounting of statistics on pension contributions — mandatory (OPV), mandatory professional (OPPV), and voluntary (DPV).
For businesses and individuals, this means that by the specified date, it is necessary to review the current version of the code and ensure that internal processes for calculating and transferring social payments comply with the new rules.
Who Is Affected
The changes have a wide scope, thus affecting several categories of participants:
- Employers — companies and sole proprietors that calculate and transfer contributions for their employees.
- Employees — all individuals for whom mandatory pension contributions are paid.
- Self-employed individuals and voluntary contribution payers — those who form pension savings independently.
- Accountants and HR departments that keep records of social payments and submit reports.
If your activities are related to payroll or the formation of pension savings, the updates directly affect you.
What Is Important to Understand About Types of Contributions
To correctly apply the amendments, it is useful to differentiate between types of pension contributions:
- OPV (mandatory pension contributions) — basic contributions that are withheld from the employee's income and directed to the UAPF.
- OPPV (mandatory professional pension contributions) — payments for employees engaged in work with harmful and/or special working conditions.
- DPV (voluntary pension contributions) — contributions that an individual or a third party makes voluntarily in addition to the mandatory ones.
The amendments also concern the management of savings and the maintenance of statistics for these categories, so it is important to correctly classify each payment and reflect it in the accounting under the corresponding type of contribution.
What Businesses and Citizens Should Do
To ensure a smooth transition without errors and risks of additional charges, it makes sense to establish a sequence of actions in advance:
1. Study the current version of the Social Code and the official clarifications before the amendments come into effect.
2. Check the settings of the accounting system — codes and types of contributions, rounding rules, and payment document formation.
3. Verify the personal data of employees and the correctness of their classification as working under regular or professional conditions (for OPPV).
4. Update internal regulations on payroll calculation and social payment transfers, as well as instructions for accounting and HR.
5. Check the status of savings through the personal account of the UAPF — this is useful for employers for verification and for citizens to monitor their contributions.
6. If necessary, seek consultation from the UAPF or a relevant specialist to correctly apply the new norms to your situation.
Particular attention should be paid to those who exercise the right to manage their pension savings: any operations should be planned considering the updated procedures.
Deadlines
The key date is September 7, 2026. From this day, the updated norms will apply. It is advisable to complete preparations — reviewing regulations, updating accounting systems, and informing employees — before this date, so that the first calculations and transfers after the amendments come into effect already comply with the new rules.
Frequently Asked Questions
From what date do the changes to the Social Code of the RK take effect? — The updated norms come into effect on September 7, 2026.
Who is affected by the amendments? — Primarily employers, employees, self-employed individuals, and voluntary contribution payers, as well as accountants and HR departments that keep records of social payments.
What is the difference between OPV, OPPV, and DPV? — OPV is mandatory pension contributions, OPPV is mandatory professional contributions for those engaged in harmful and special working conditions, and DPV is voluntary contributions above the mandatory ones.
How can I check my pension savings? — The status of savings and the correctness of contributions can be viewed in the personal account of the UAPF.
What should businesses do first? — Study the current version of the code, update the settings of the accounting system, and internal regulations on calculating and transferring contributions before the amendments come into effect.
Sources
- Starting from September 7, 2026, amendments to the Social Code of the RK come into effect (UAPF, management of savings, statistics on OPV/OPPV/DPV) — "Search for Recent Publications"