The Single aggregate payment (SAP) is a regime that provides an opportunity for informally employed citizens to carry out entrepreneurial activities without registration as an individual entrepreneur.
The SAP is introduced for citizens providing services to individuals whose aggregate annual income does not exceed 1,175 MCI (in 2019 – 2,966 thousand tenge and 247.2 thousand tenge per month).
SAP includes 4 payments – individual income tax, pension contributions, social contributions, contributions in the social health insurance system.
Payment of SAP gives the following opportunities:
First: to participate in the system of compulsory social health insurance and to have access to medical services, unlimited in amount and type, with the right to choose a medical institution after the introduction of CSHI.
Second: to participate in the funded pension system and receive a pension payment depending on the length of participation in the system. In addition to the replenishment of their pension funds in the Unified pension savings Fund, the payers of the SAP can have an opportunity to receive a basic pension in an increased amount due to the fact that the work experience will be recorded.
Third: to receive social benefits in cases of disability, loss of employment, loss of breadwinner, pregnancy and childbirth, adoption of a child, child care.
Another of the advantages of payments, there is the fact that by confirming their income, the potential loanworthiness of citizens increases . That is, now you can officially get a loan from the Bank, confirming your solvency with regular contributions.
Payment of SAP is made on a voluntary basis at own wish. The right to participate in the system remains for the individual, it will not be applied any measures to hold liable for non-payment of a Single aggregate payment.
Taking into account the difference in income of urban and rural residents, the amount of SAP for urban residents is 1 MCI or 2 525 tenge in 2019. For villagers – 0.5 MCI – 1 262.5 tenge.
The size of the SAP is fixed, that is there is no need to independently calculate the amount of the contributions, keep the books, take the tax returns.
The shares of the Single aggregate payment are:
- 10% on individual income tax;
- 30% of the pension contribution to the SNPF;
- 40% of the contributions to the FMI;
- 20 % of social contributions to the SSIF
The SAP payment mechanism is quite simple. Through their IIN informally employed can pay a Single aggregate payment through "Halyk Bank of Kazakhstan", "Forte bank", "Sberbank", "Tsesnabank", "Bank center credit", "Kaspi Bank", "Kazpost" branches, as well as through mobile banking applications.
On July 9, 2019, 139 797 payers (in cities – 57 284 people, in rural areas – 82 513 people) made 222 969 payments in the total amount of 398.8 million tenge. In which, 92 966 payments were made by residents of the capital, cities of regional and republican importance (in the amount of 234.7 million tenge) and 130 003 – residents of rural settlements (164.1 million tenge).