The Unified Aggregate Payment (hereinafter referred to as the ESP) was introduced in Kazakhstan from January 1, 2019 in order to simplify the registration of the activities of informally employed persons.
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, the types of activities for the application of the ESP:
- one-time wage labor (repair of household appliances, plumbing, etc.);
- private practice (tutors, nannies, nurses, beauty services, etc.);
- programming (installation of the OS, antivirus, etc.).
The maximum income of the ESP payer for a calendar year should not exceed 1175 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 property rental (lease), 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:
ESP amount:
- for cities: 1 MCI – 2,917 tenge.
- for villages: 0.5 MCI – 1,459 tenge.
How to pay for the ESP:
- transfer it to the account of the state corporation "Government for Citizens";
- payment via second-tier banks;
- JSC "Kazpost";
-E-Salyq Azamat mobile application.