Дата публикации
President Kassym-Jomart Tokayev signed the law “On amendments and additions to certain legislative acts of the Republic of Kazakhstan on issues of science and technology policy, platform employment and state control.”
The main changes concern the Social Code and are aimed at protecting the interests of individuals conducting work (cash, tax, etc.) transactions through mobile applications.
Main changes:
The role of mobile applications: applications used to provide services by individuals will now act as agents for the calculation, withholding and payment of pension contributions, social contributions and individual income tax (IIT).
This applies to individual entrepreneurs (IPs) who apply a special tax regime through mobile applications.
Percentage of contributions: the percentage of social contributions and pension contributions payable by mobile applications is determined by the contractor in the application itself. The minimum contribution amount is 1%.
Income threshold: income for calculating social contributions must not exceed 7 times the minimum wage (MW) per month. For pension contributions there is a limit of 50 minimum wages for the corresponding financial year.
Procedure for withholding and transfer: procedures for determining, withholding and transferring social payments, pension contributions and personal income tax will be determined by the Ministry of Labor and Social Protection of the Republic of Kazakhstan.
Payment deadlines: payment of all mandatory payments must be made no later than the 25th day of the month following the month of payment of income, unless otherwise provided.
The law was officially published on July 2, 2024 and will come into force 60 days after publication. However, obligations to pay pension contributions will only come into effect from January 1, 2026.
The above changes are designed to provide social protection for individuals earning through mobile applications, and should also simplify the process of paying taxes and deductions for individual entrepreneurs.
(text translation is carried out automatically)
The main changes concern the Social Code and are aimed at protecting the interests of individuals conducting work (cash, tax, etc.) transactions through mobile applications.
Main changes:
The role of mobile applications: applications used to provide services by individuals will now act as agents for the calculation, withholding and payment of pension contributions, social contributions and individual income tax (IIT).
This applies to individual entrepreneurs (IPs) who apply a special tax regime through mobile applications.
Percentage of contributions: the percentage of social contributions and pension contributions payable by mobile applications is determined by the contractor in the application itself. The minimum contribution amount is 1%.
Income threshold: income for calculating social contributions must not exceed 7 times the minimum wage (MW) per month. For pension contributions there is a limit of 50 minimum wages for the corresponding financial year.
Procedure for withholding and transfer: procedures for determining, withholding and transferring social payments, pension contributions and personal income tax will be determined by the Ministry of Labor and Social Protection of the Republic of Kazakhstan.
Payment deadlines: payment of all mandatory payments must be made no later than the 25th day of the month following the month of payment of income, unless otherwise provided.
The law was officially published on July 2, 2024 and will come into force 60 days after publication. However, obligations to pay pension contributions will only come into effect from January 1, 2026.
The above changes are designed to provide social protection for individuals earning through mobile applications, and should also simplify the process of paying taxes and deductions for individual entrepreneurs.
(text translation is carried out automatically)
