A single tax payment (UAP) is a payment that includes several types of taxes and fees: individual income tax, mandatory pension contributions, social contributions, contributions and deductions for mandatory social health insurance. A single payment has been introduced in Kazakhstan since January 1, 2023.
This form of taxation allows entrepreneurs to reduce the burden on the payroll and simplify the procedure for paying taxes and fees.
A single payment from wages can be applied by individual entrepreneurs and legal entities that are subjects of micro and small businesses that work under special tax regimes: on the basis of a simplified declaration, as well as for agricultural producers.
The single payment rate in 2023 is 20% of the wage fund.
At the same time, an annual gradual increase in the rate is provided.
A single payment is paid monthly until the 25th of the following month.
It is transferred at the location of the tax agent in the total amount through second-tier banks or other organizations to the bank account of the State Corporation "Government for Citizens". Further, the single payment is distributed by the State Corporation in the following shares:
For individual income tax – 9%;
for mandatory pension contributions – 50%
for social contributions – 16%;
for contributions to compulsory social health insurance – 10%;
for deductions for compulsory social health insurance - 15%.
Information about the chosen taxation procedure, as well as information on a single payment from wages, are reflected in tax reporting.
Important! the selected order of taxation of employees' income can be changed 1 time during the reporting period.