The Single Aggregate Payment(hereinafter referred to as the CAP) was introduced in Kazakhstan from 01.01.2019 in order to simplify the registration of the activities of informally employed persons.
ESP payers - individuals who:
- do not use the labor of employees;
- provide (perform) work, services for individuals;
- sell agricultural products of personal subsidiary farms for consumption by individuals.
For example, the types of activities for the application of the ESP:
- transport (taxi, personal driver, transportation, etc.);
- one-time wage labor (repair of household appliances, plumbing, etc.);
- private practice (tutors, nannies, nurses, beauty services, etc.);
- artists (toastmaster, musician, etc.);
- programming (installation of the OS, antivirus, etc.).
The marginal income of the ESP payer for a calendar year should not exceed 1,175 times the amount of the MCI established by the law on the Republican budget and effective as of January 1 of the corresponding financial year.
They cannot be ESP payers:
1) persons who carry out these types of activities on the territory of commercial real estate objects, as well as commercial objects, including those that are under the right of ownership, lease, use, trust management;
2) persons who provide property for rent (rent), with the exception of housing;
3) persons engaged in private practice;
4) foreigners and stateless persons, with the exception of oralmans;
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 the FSMS).
ESP AMOUNT:
- for cities: 1 MCI – 2,917 tenge.
- for villages: 0.5 MCI – 1,459 tenge.
How to pay for the ESP:
- transfer to the account of the state corporation " Government for Citizens»;
- payment via second-tier banks;
- Kazpost JSC»;
-E-SalyqAzamat mobile app.
Department of State Revenue for the city of Kostanay.