With the introduction of the updated pension contribution control system in Kazakhstan, starting from January 1, 2026, citizens and entrepreneurs will face the possibility of their banking operations being suspended. This will occur if their debt exceeds 6 MRP, which corresponds to 25,900 tenge. Despite the strict wording, the authorities claim that such changes actually soften existing measures and reduce the burden on businesses, as reported by Lada.kz citing "Kursiv".
The state of pension debts among Kazakhs
According to the Committee of State Revenues, as of today, 133,338 payers and agents have accumulated debts on mandatory pension contributions. This category includes operators of online platforms and applications that hire employees.
The total debt amounts to 534.5 million tenge. The average debt per enterprise is about 4,000 tenge. The largest number of debtors are microbusinesses without employees.
Of the total number of payers, 98,397 individuals (73.8%) have debts not exceeding the new threshold. Their total debt amounts to 380.2 million tenge, which averages 3,900 tenge per person.
The Committee of State Revenues notes that most of these debtors are companies without hired employees:
“The debt on social payments is usually formed for the individual entrepreneur or the head of a legal entity, which does not affect the interests of their employees.”
Thus, 26.2% of payers, or about 34,900 individuals, do not fit within the new threshold and may face collection measures.
The process of account blocking
The new threshold will take effect on January 1, 2026, and the algorithm of actions for the Committee of State Revenues will be as follows:
If the debt exceeds 25,950 tenge, the tax authorities must send a notification within five working days.
If the debt is not settled within 10 working days after receiving the notification, expenditure operations on bank accounts and cash registers may be suspended.
It is important to note that the blocking will be partial, limited only to the amount of the debt, allowing entrepreneurs to continue their activities.
At the same time, no leniency is provided for cash operations: all expenditure operations will be completely suspended in the event of blocking.
Who falls under the new rule
legal entities and their branches; non-residents with a permanent establishment in Kazakhstan; individual entrepreneurs; individuals engaged in private practice.
Reasons for changing the approach to debt collection
Previously, account blocking could occur even with a debt of 1 tenge, which drew a lot of criticism from businesses. The new rules implement the directive of President Kassym-Jomart Tokayev from September 2, 2024, aimed at abandoning excessively punitive measures.
Changes for businesses
According to the Committee of State Revenues, the reform:
reduces the burden on microbusinesses; excludes blocking due to insignificant amounts; allows focusing on large debtors whose debts may affect the interests of employees.
“These measures will allow microbusiness entities to continue their activities without restrictions on their bank accounts in the presence of minor debts,” the department emphasizes.
What types of pension contributions are currently in effect in Kazakhstan
There are four types of pension contributions in the country:
Mandatory pension contributions from the employer (2.5%, introduced in 2024). Mandatory pension contributions from the employee (10% of income). Professional pension contributions (5% for employees in harmful working conditions, paid by the employer). Voluntary contributions made by citizens at their own discretion.
Source: lada.kz
