The calculation of the amount of individual income tax in a special mobile application "e-SalygBusiness" is carried out by applying a rate of 1 percent to the object of taxation.
Social payments are calculated in accordance with the laws of the Republic of Kazakhstan "On Pension provision in the Republic of Kazakhstan", "On compulsory social insurance" and "On compulsory social health insurance".
The calculation of the amount of individual income tax and social payments is made by a special mobile application monthly no later than the 15th day of the month following the reporting one.
Individual income tax and social payments are payable no later than the 25th day of the month following the reporting one.