Today, the Majilis of the Parliament of Kazakhstan held a presentation of the Draft Law “On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on the Formalization of Employment of the Population.
“The draft law was developed in accordance with the instructions of the Head of State regarding the study of issues on the participation of self-employed people in social security systems, ensuring quality employment,” said Svetlana Zhakupova, vice minister of labor and social protection of the population of Kazakhstan, voicing the main innovations of the bill.
Thus, the first innovation will be systemic measures that will expand social support for citizens.
Today, informal employment is explained by the fact that people are faced with a complex procedure of registration and deregistration in tax authorities, numerous payment systems and difficulties in determining a suitable tax regime.
To simplify this process, from January 1, 2019, to December 31, 2023, it is proposed to introduce a single cumulative payment.
"CAP is a simplified procedure for registration with tax authorities. Its payment will allow not only to register their activities but also to participate in the system of compulsory medical and social insurance, pension provision. Accordingly, citizens will be able to receive free medical care, benefits in cases of disability, loss of work, loss of a breadwinner, pregnancy, and childbirth, adoption or adoption of a child, care for a child under 1-year-old, and also by increasing the work experience - an increased pension ”- said vice minister.
The payment will be extended to individuals who perform work, provide services for other citizens, do not use the labor of employees or sell agricultural products of a personal part-time farm for consumption. For other categories of citizens, the current procedure for paying taxes and social payments is maintained.
Individuals who provide services on the territory of commercial real estate objects, including shopping facilities that provide rental property (other than housing) engaged in private practiceA, foreigners and stateless persons, as well as individual entrepreneurs do not fall under the need to pay the CAP.
"For the convenience of taxpayers, the size of the CAP is fixed, that is, it is not necessary to independently calculate the number of contributions to various social funds. For cities of republican significance, the capital and regional significance, it will be 1 MCI (2 525 KZT - in 2019), in other localities - 0.5 MCI (1,263 KZT - in 2019), ”said Svetlana Zhakupova.
The second innovation of the draft law will be a single definition of “employed person”, and “independent worker”, as well as categories related to the employed population.
A person is assumed to be a natural person who carries out activities for payment by using property, producing goods, selling goods, or providing services;
Independent worker - an individual who independently carries out activities for the production of goods, works, and services for the purpose of extracting income, with the exception of individual entrepreneurs, individuals engaged in private practice, founders (participants, shareholders) of the economic partnership and joint-stock company, members of the production cooperative;
An employee is a natural person who performs work under an employment contract or carries out activities under a civil contract in which the order and payment for the time worked or a unit of goods produced, or for services rendered, are determined by the customer.
The third innovation of the bill is to revise the categories of the employed population.
Now, in comparison with the current regulations of the employed population, a wider categorization of employees is proposed.
So, together with the introduction of payers of the CAP, the payers of social payments and contributions are defined in the laws "On compulsory social health insurance", On compulsory social insurance "and" On pension provision».