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05.03.2019

From January 1, 2019, a single aggregate payment will be introduced


The law of the Republic of Kazakhstan "on amendments and additions to some legislative acts of the Republic of Kazakhstan on employment" No. 203-VI of December 26, 2018 provides for the introduction of a single aggregate payment from January 1, 2019.

According to the relevant amendments to the Tax code as payers of the single aggregate payment (hereinafter - the cap) are recognized individuals engaged in business activities without registration as an individual entrepreneur, which at the same time meet the following conditions:

1) paid a single aggregate payment;

2) do not use the labor of employees;

3) provide services exclusively to individuals who are not tax agents, and (or) sell exclusively to individuals who are not tax agents, agricultural products of personal subsidiary farm (LPH) of their own production, with the exception of excisable products.

Thus, ESP will be paid by individuals who provide services and (or) sell their own products of smallholders to other individuals. For example, if the services will be provided to a legal entity and (or) an individual entrepreneur, such individual service provider is not entitled to apply the cap.

Along with this, please note that the law provides for a number of restrictions.

In particular, they are not recognized as payers of the cap:

1) persons engaged in these activities on the territory of commercial real estate, as well as commercial facilities, including those on the right of ownership, lease, use, trust management;

2) providers of property lease (rent) the property, except dwellings;

3) persons engaged in private practice;

4) foreigners and persons without citizenship, except for oralmans;

5) persons having state registration as an individual entrepreneur.

Thus, persons registered as individual entrepreneurs or in private practice, as well as persons, acting through a stationary point (commercial facilities - shopping facilities, markets, etc.), renting property (except for dwellings)

can not be payers of the cap.

In addition, the amount of income of the payer of the ESP for the calendar year shall not exceed 1175 times the size of the monthly calculation index established by the law on the Republican budget and in force on January 1 of the relevant financial year.

Natural persons are recognized as payers of the ESP from the date on which the payment of such payment is made, until the last day of the month for which the payment of the ESP was made.

The single aggregate payment includes the amounts of individual income tax and social payments to be paid.

Rate cap:

- 1 MCI - for cities of Republican and regional significance, the capital;

 And 0.5 MCI for the other settlements.

For the convenience of distribution of payments between the budget and funds, the cap will be paid by self-employed citizens in the total amount by transfer through banks or organizations engaged in certain types of banking operations with one payment order to a separate Bank account of the State Corporation "Government for citizens", which distributes the cap as follows:

- IPN (10% to the budget);

- social contributions (20% in the state);

- pension contributions (30% in SAPF);

- contributions to the OSMS (40% in the FSMS).

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