A single payment from wages

Taxpayers who decide to switch to a special retail tax regime are given the right to apply a Single Payment from Wages (EPPP). Single payment can be applied by micro and small business entities. Also, taxpayers working in special tax regimes under the simplified declaration, peasant and farm farms and agricultural producers can use a single payment.

The EPPP rate in 2023 is 20% of the wage fund.

A gradual increase in the rate is envisaged: in 2024 – 21.5%, in 2025 – 23.8%, in 2026 – 24.8%, in 2027 - 25.8% and in 2028 – 26.3%

When calculating a single payment, the benefits established for social payments are taken into account, the amount of the EPRP is reduced by the corresponding share of the social payments being subsidized.

A single payment is transferred in one payment to the account of the State Corporation "Government for Citizens", which will distribute payments in accordance with the established procedure and keep records of taxpayers of a single payment.

The single payment includes (the size of the shares for 2023):

Individual income tax – 9%;
Mandatory pension contributions – 50%;
Social contributions – 16%;
Mandatory pension contributions of the employer – 0%;
Contributions to compulsory social medical insurance – 10%;
Deductions for mandatory social medical insurance – 10%.

Payments under GPH contracts are taxed in accordance with the generally established procedure, it is necessary to fill out the appropriate application.

If the employee is a superannuation pensioner, then in this case he does not pay OPV, but he has an obligation to pay CO.

For example, if such an employee (pensioner) has a salary of 100 thousand tenge, the EPZP should have been 20 thousand tenge, but if he does not pay the OPV, then the EPZP will be 10 thousand tenge. The data for each retired employee is reflected in Appendix 3 to the Declaration, the amounts for payments are not rounded up.