1. How pensions work in Kazakhstan
A pension in Kazakhstan is made up of several parts:
- Basic pension — paid by the state; its size depends on your length of participation in the pension system (the longer you paid contributions, the higher the basic payment).
- Solidarity pension — granted for work record accrued before 1998 (relevant for older generations).
- Funded pension — formed from mandatory pension contributions (MPC) credited to your individual account in the Unified Accumulative Pension Fund (UAPF).
For the self-employed, the key factor is contributions to the UAPF: the larger and more regular they are, the higher your savings and your participation record, which affects the basic pension.
2. What pension contributions the self-employed pay
Under the special tax regime for the self-employed (from 1 January 2026), two contributions out of the single 4% payment go toward pension:
| Contribution | Rate | Where it goes |
|---|---|---|
| Mandatory pension contributions (MPC) | 1% | To your individual UAPF account |
| Employer mandatory pension contributions (EMPC) | 1% | To the system of conditional pension obligations |
Importantly, unlike fully undocumented income — which builds no pension at all — legal self-employment builds both savings and participation record. Contributions are remitted automatically based on receipts, no later than the 25th of the following month.
3. How much actually accumulates
The MPC rate for the self-employed (1%) is lower than for employees (10%), so savings grow more slowly. A simple benchmark: with income of 300,000 tenge a month, about 3,000 tenge in MPC goes to your UAPF account. Over a year that is roughly 36,000 tenge — a modest amount.
The takeaway is simple: the regime provides basic protection and record, but you should not rely on these contributions alone as your main pension. If self-employment is your main, long-term income, it makes sense to save for retirement additionally.
4. Voluntary pension contributions
To increase your future pension, a self-employed person can make voluntary pension contributions (VPC) to the UAPF — on top of the mandatory 1%. You decide the amount and frequency yourself: a fixed monthly sum or top-ups when you can. These funds are also recorded on your individual account and invested.
A voluntary-contributions agreement is concluded through the UAPF (online at enpf.kz or at a branch). This is especially relevant for those who have no employer making contributions at the 10% rate.
5. How to check savings and record
You can view your current pension savings and contribution history:
- in your personal account at enpf.kz or in the UAPF mobile app;
- on the egov.kz portal — by requesting a statement from your individual pension account;
- via the e-Salyq Business app — it shows which payments were charged and remitted.
Check the statement regularly: this confirms that contributions are actually arriving and helps you spot discrepancies in time.
This material is based on the Tax Code of the Republic of Kazakhstan (Law No. 214-VIII of 18 July 2025, effective 1 January 2026), Government Resolution No. 994 of 21 November 2025 and other current acts. Current as of June 2026. This is not legal advice — verify decisions against egov.kz, the State Revenue Committee and primary sources.