Knowledge base
How the forms differ in taxes, administration, guarantees and risks — and when to choose which.
For businessWhich activities are allowed under Decree No. 994, whom you can engage and whom you cannot.
2026 lawThe main changes of the new code, the special regime for the self-employed and the ban on disguising employment from 8 June 2026.
InspectionsWho checks what, a documents and contract checklist, signs of reclassification and what to do during an inspection.
For businessWhat limit applies, what happens if it's exceeded and the risks this carries for the client company.
DocumentsHow to sign a contract and act with a self-employed person online via eGov Mobile (digital signature), QR signing and legal force.
Step by stepWho can, registration in e-Salyq Business, how to issue a receipt, the 4% tax and limits — a step-by-step guide.
PayoutsHow to pay the self-employed in bulk: a payout register, crediting to Kazakhstan bank cards, timing, the 4% tax and closing documents.
PlatformsWhat the gig economy is, who takes part and how platform employment works in Kazakhstan through the self-employed regime.
DirectoryAll 40 OKED and 239 service types by area — what's allowed for the self-employed and what appears on the e-Salyq receipt.
EducationWhich classes are on the self-employed list (languages, sport, music, courses), income limits, the 4% tax and formalisation.
For training centresOne-off and periodic classes on the self-employed principle: contract, act, receipt, limit control and protection against reclassification.
For tutorsPayment to your card, the e-Salyq receipt as proof of income for a bank or visa, the 4% tax and limits.
OnlineRemote classes and payment to your card as self-employed: the list, formalisation, e-Salyq receipt, the 4% tax and limits.
For buildersWhich construction and finishing works are on the self-employed list, income limits, the 4% tax and formalisation.
ConstructionContract, act, e-Salyq receipt, 300 MCI limit control and protection against reclassification.
For buildersPayment to your card, the e-Salyq receipt as proof of income for a bank or visa, the 4% tax and limits.
ComparisonDocuments, taxes, payouts, manual work for accounting, limits and risks across three formats. And when AKJET is not the answer.
DeliveryOnboarding at scale, documents, same-day payouts, statuses, integration, activity codes for delivery and the tax side.
Law 2026What Article 26 of the Labour Code changes, which signs reclassify a contract as employment, and what fines and back charges a business faces.
CalculatorWhat makes up the cost of a staff employee versus a self-employed contractor, plus an interactive cost-comparison calculator.
RisksReclassification as employment, return of tax-agent duties, denial of deductions and bank controls — and how to set the process up correctly.
AccountingConditions for deducting service expenses, the set of documents required, and when the deduction does not apply.
AccountingWhat the e-Salyq Business receipt confirms, whether an act and e-invoice are needed, and which documents to collect.
GuideWhen to engage a self-employed contractor, what taxes they pay, how to draw up a contract, and how to avoid reclassification as employment.
GuideWho is self-employed in the RK, what tax they pay, how to register via e-Salyq Business, and the income limits and restrictions in 2026.
Q&ADoes the status affect benefits and TSA, does it count toward pension, can you combine it with employment, what about debts and can foreigners.
PensionHow pensions work in the RK, what the self-employed pay, how much accumulates in the UAPF, and whether to make voluntary contributions.
State supportA state grant of up to 400 MCI, who is eligible and how to get it via business.enbek.kz, plus microloans and other support.
BenefitsOne-off birth grant, monthly childcare allowance up to 1.5 years, large-family benefit and TSA — and how self-employed income affects payments.
TaxiCan a taxi driver be self-employed, requirements for driver and vehicle, whether a permit is needed, and how to pay the tax via an aggregator.
DebtsWho can seize an account and why, how much can be deducted, which money is protected by law, and what to do if your card is blocked.