Reduction of social payment rates to 1% for persons operating through the Internet platform.

In September 2023, the State Revenue Committee jointly with Yandex launched a pilot project on platform employment. As of September 4, 2024, the number of participants in the pilot project amounted to 14.7 thousand taxi drivers. On July 1, 2024, the Head of State signed amendments to the Tax and Social Codes (entered into force on September 1, 2024), which provide, among other things, a reduction in the rates of social payments to 1% (only 4% - IPN, OPV, SO, OSMS, while retaining the right to apply standard rates of social payments), and recognition of Internet platform operators as tax agents for withholding and paying taxes and social payments. The above amendments were implemented in order to reduce the burden on taxi drivers, as well as simplify the payment of taxes and social payments.

Taxi drivers are given the opportunity to fulfill their obligations on taxes and social payments in one of the following ways:

• calculation at the rate of 4% (IPN - 1%, OPV - 1%, CO - 1%, VOC - 1%);

• calculation of one minimum wage (OPV – 8,500 tenge, CO – 2,975 tenge, VOSS - 5,950 tenge and 1% of the income tax);

• calculation of the actual income received using standard social payment rates (OPV - 10%, CO – 3.5%, VOC - 5% of 1.4% of the minimum wage and 1% of the income tax).

We note that in accordance with the Social Code of the Republic of Kazakhstan, the fulfillment of obligations to pay social payments arises for all incomes of the driver (place of work), regardless of the fact that he works in two and (or) more organizations.

That is, if a driver works on several platforms at the same time, then each Operator is obliged to withhold personal income tax and social payments from the driver's income for each platform separately.