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Single Cumulative Payment

The structure of informal employment includes various categories of persons (employees and self-employed), who have their own reasons for working in the shadow sector of the economy.

In the course of a sociological survey conducted last year by the Ministry of Labor and Social Protection of the Population, more than 50% of the self-employed population expressed readiness to legalize subject to the growth and stability of income, simplifying registration procedures and with a low tax burden.

At present, self-employed entrepreneurs have the opportunity to apply one of 6 tax regimes: generally established, special tax regimes for agricultural producers and agricultural cooperatives, based on a simplified declaration, patent, payment of a single land tax and using a fixed deduction.

In all modes, registration, submission of reports/declarations is necessary, separately to pay social payments. Accordingly, the obstacles to registration are a high financial burden, a complicated procedure of registration and deregistration in tax authorities, the presence of multiple payment systems, the complexity of administration and reporting.

In this regard, at present, within the framework of the draft Law of the Republic of Kazakhstan “On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Formalization of Employment”, it is planned to simplify registration and ease the tax burden by introducing a special tax regime – a single cumulative payment (SCP).

The SCP will be a tool through which an informal self-employed worker informs the state about his activities and pays for individual income tax, compulsory pension contributions (SNPF) and social contributions (SCIF) and medical insurance (HIF)

For payers of the SCP, lower rates will be determined for these payments.

The proposed size of the SCP: for the city - 1 MCI (2405 Tenge), for the village - 0.3 MCI (722 tenges). The maximum income of the payer of the SCP is 235,700 tenges per month / 2,828,400 tenge per year.

Payment of the SCP will mean the start of automatic registration in the pension, social and medical insurance systems, the absence of payment during the month - automatic suspension of activities. This mode will not include registration and tax reporting.

Payment will be paid through a bank or terminals, and the government for citizens NJSC will distribute funds between social funds and the budget.

The SCP will be extended to individuals engaged in activities for the purpose of earning earnings and (or) generating income, which:

  1. do not use the labor of employees;
  2. perform work, provide services for individuals;
  3. sells agricultural products (except for excisable products), obtained from the operation of personal subsidiary farming for consumption by individuals.

The proposed measure will give an incentive to formalize the activities of the above-mentioned individuals and create conditions under which it will be profitable to work in the formal sector and pay the necessary taxes and social payments to the budget.

Changed on 7 November, 2018 - 15:40
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