What is a single aggregate payment?

Since 2019, Kazakhstan has introduced the Unified Aggregate Payment (CAP), which will allow the self-employed category of citizens to fully participate in the tax, pension and medical systems.

Who pays the CAP?

Anyone with an income of no more than 1,175 MCI per year, who performs work and services for individuals and does not use the labor of an employee, can become a participant in the CAP. These include people who work for themselves or for hire, but without concluding an employment contract or registering an individual entrepreneur. For example, tutors, make-up artists who provide services at home, taxi drivers, housekeepers, locksmiths on call, and even those who sell surplus from their garden.

The monthly CAP amount is:

for city residents - 1 MCI, for village residents - 0.5 MCI.

The CAP combines four payments into one - individual income tax, mandatory pension contributions, contributions to health and social insurance funds.

How to pay CAP?

The UCP is paid by payers independently or by a third party in their favor, indicating the month of the calendar year for which the payment is made. The CAP can be paid for the current and subsequent months of the calendar year. If there was no income in the current month, the payer may not pay the CAP.

You can pay the UCP at the cash desk of any bank in Kazakhstan, as well as using their mobile applications or at Kazpost offices. To do this, you need to present your identity card and make a payment according to KNP "183" to the bank account of NJSC State Corporation "Government for Citizens".

How is the amount of the CAP distributed?

The amount is credited to the account of the state corporation. And then it is distributed in the following proportion:

10% - personal income tax

20% - social contributions to the State Social Insurance Fund

30% are pension contributions to the UAPF

40% - contributions to the Social Health Insurance Fund.

What rights and guarantees do the payers of the UCP have?

Paying a single aggregate payment to self-employed individuals allows you to:

be a member of the compulsory social health insurance system;

make pension savings and, depending on the length of service in the pension system, gives the right to receive a basic pension payment;

in cases of disability, loss of work, loss of a breadwinner, pregnancy and childbirth, adoption or adoption of a child, caring for a child under 1 year old, receive social benefits.

It's important to know:

1 MCI in 2021 = 2 917 tenge

The CAP payer, if necessary, has the right to request from the State Corporation information about the transferred amounts of CO, compulsory medical insurance, OPV and IIT, paid in a single aggregate payment.

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