Single cumulative payment
The Single aggregate payment (CAP) was introduced temporarily for 5 years (from 2019 to 2023) only for self-employed citizens who provided services exclusively to individuals. The period of application of the ESP ended on December 31, 2023.
From January 1, 2024, if a citizen does not carry out entrepreneurial activities, he can independently pay contributions to compulsory social health insurance (4250 tenge per month). This will make it possible to apply to medical institutions for medical care.
Women on maternity leave, mothers with many children, etc., are exempt from paying CSHI, and the state pays for their contributions.
If a citizen continues to carry out entrepreneurial activity, then he needs to register as an individual entrepreneur and choose a tax regime convenient for him – a patent (1% tax rate), a simplified declaration (3% tax rate), a retail tax regime (4% tax rate).
You can choose the tax regime through the E-salyq Business mobile application, where tax and social payments are automatically calculated and paid.
In this case, the minimum monthly amount of social payments will be 17,425 tenge (mandatory pension contributions – 8,500 tenge, social contributions – 2,975 tenge, contributions to MSHI – 5,950 tenge).
Department of State Bodies for the district of Beimbet Mailin