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Freelancers who combine work and have employment contracts are exempt from the obligation to pay mandatory pension contributions


Amendments aimed at simplification the procedure for payment of compulsory pension contributions (CPC) were introduced to the Law of the RK "On amendments and additions to some legislative acts of the Republic of Kazakhstan on the issues of population employment" dated December 27, 2018.

Introduced amendments take into account the opinion of the majority of representatives of this category of working citizens, representatives of the Deputy corps and a number of legal entities practicing the involvement of "freelancers" for certain types of work/services.

In order to implement the adopted legislative amendments, the relevant Regulations will be amended in the first quarter of 2019. Since the adoption of the amendments, citizens combining labour activity as an employee (i.e. in the framework of the concluded individual labour contracts) and performing work/services under contracts of civil legal nature (CLN) will be exempt from payment obligations CPC revenues under contracts of CLN. 

Legal entities, individual entrepreneurs and people engaged in private practice will pay CPC for individuals performing work/services under the contracts of CLN. They act as tax agents calculating and paying individual income tax for "freelancers" (paragraph 5 of article 24 of the Law of the Republic of Kazakhstan "On pension provision in the Republic of Kazakhstan"). 

At the same time, individuals who perform work/services under contracts of CLN concluded with individuals retain the right to participate in the funded pension system. They can independently deduct CPC in their favor (paragraph 2 of article 39 of the Law of the Republic of Kazakhstan "On pension provision in the Republic of Kazakhstan").

Changed on 4 January, 2019 - 12:59
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