In order to simplify the registration of the activities of informally employed persons, a single aggregate payment (hereinafter referred to as the CAP) has been introduced in Kazakhstan since 01.01.2019.
ESP payers are individuals who:
- do not use the labor of hired workers;
- provide (perform) works, services for individuals;
- sell agricultural products of a personal subsidiary farm for consumption by individuals.
For example, such activities as:
- transport (taxi, personal driver, transportation, etc.);
- one-time wage labor (repair of household appliances, plumbing, etc.);
- private practice (tutors, babysitters, nurses, beauty services, etc.);
- artists (toastmaster, musician, etc.)
- programming (OS installation, antivirus, etc.).
- The maximum income of the ESP payer - for a calendar year a year should not exceed 1,175 times the amount of the MCI established by the law on the republican budget and effective on January 1 of the corresponding fiscal year.
They cannot be ESP payers:
1) persons carrying out these types of activities on the territory of commercial real estate objects, as well as commercial objects, including those on the right of ownership, lease, use, trust management;
2) persons providing property for property rental (lease), with the exception of housing;
3) persons engaged in private practice;
4) foreigners and stateless persons, with the exception of Candace
5) persons who have state registration as an individual entrepreneur.
ESP distribution:
- individual income tax (10%);
- social contributions (20% in the State Pension Fund);
- pension contributions (30% in the UAPF);
- deductions for OSMS (40% in FSMS).
ESP AMOUNT (in 2022):
- for cities: 1 MCI – 3063 tenge.
- for villages: 0.5 MCI -1532 tenge.
How to pay for the ESP:
- transfer to the account of the state corporation "Government for Citizens";
- payment through second-tier banks;
- JSC "Kazpost";
- E-Salyq Azamat mobile application.