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How Akjet works for accountants

Who is responsible for what, which documents the company keeps, what happens with the tax, and where responsibility is not transferred to the platform.

Who is responsible for what

Roles at every step. The company's responsibility is marked separately.

StepCompanyAKJET
Contractor checkDecides whom to engageConfirms status in e-Salyq BusinessChecks active status and activity type before payoutautomatically
ContractAgrees the subject and priceSigns with a digital signature via eGov MobileGenerates the GPH contract and stores the signed copyautomatically
ActConfirms acceptance of the workSigns the actGenerates the act and links it to the taskautomatically
PayoutInitiates the payout or submits a registerReceives money on their cardExecutes the payout, including bulk from a registeron your command
4% taxIs not a tax agentIs the payer of the single 4% paymentWithholds and remits the payment for each transactionautomatically
ReceiptReceives the receipt into the document setGenerates the receipt in e-Salyq BusinessTriggers receipt generationautomatically

What Akjet helps you do

Services contract (GPH)

The subject describes a result, not a process. Signed with a digital signature via eGov Mobile.

Act of completed work

Confirms acceptance. Linked to a specific task and payout.

e-Salyq Business receipt

A fiscal document generated by the contractor themselves upon receiving payment.

The contract–act–receipt set confirms the expense and preserves the right to a corporate income tax deduction.

Limits of applicability

Three constraints to monitor for every contractor.

Type of activity

Must be in the list under Government Decree No. 994.

Check the activity

Income limit

300 MCI per month and 3,600 MCI per year. If exceeded, the right to the regime ends.

About the limit

Nature of the relationship

From 8 June 2026, Article 26 of the Labour Code prohibits disguising employment as a GPH contract.

What changed

Frequently asked by accountants

Does the company become a tax agent for these payouts?
No. For a self-employed person on the special tax regime, the obligation rests with the contractor: they pay the single 4% payment (0% income tax plus mandatory social contributions). The platform withholds and remits this amount technically, for each transaction. One important exception: if the contractor loses their status and payouts continue as to a self-employed person, tax-agent obligations may fall back on the company — which is why status is checked on the date of every payout.
What document set does the company keep?
A services (GPH) contract, an act of completed work, and an e-Salyq Business receipt for every payout. This set confirms the expense and preserves the right to claim a corporate income tax deduction. The contract and act are signed electronically via eGov Mobile with a digital signature — under Kazakhstan law such a document equals a paper one with a handwritten signature.
Will the tax authority accept the e-Salyq receipt as a closing document?
The e-Salyq Business receipt is a fiscal document generated by the self-employed person themselves upon receiving payment. It confirms that the contractor received income. For the company's accounting, the receipt is used together with the contract and the act.
What about corporate income tax deductions?
Expenses on services from the self-employed are deductible on general grounds if they relate to income-generating activity and are documented. The key points are the completeness of the document set and a correctly worded contract subject.
Is reclassification the main risk?
Yes. From 8 June 2026, Article 26 of the Labour Code directly prohibits disguising an employment relationship as a civil-law contract. What is assessed is not the name of the contract but the actual model: schedule, workplace, following internal rules, permanence of the function. So the subject of the contract must describe a result rather than a process.
Which contractor limits must be monitored?
Three: the activity must be in the list under Government Decree No. 994; income must not exceed 300 MCI per month and 3,600 MCI per year; the contractor must not hire employees. If the limit is exceeded, the right to the regime ends.
Where does the company's responsibility remain?
In choosing the counterparty, in the reality and substance of the transaction, in the correct wording of the contract subject, and in ensuring the actual relationship is not an employment one. The platform automates paperwork and settlements and helps monitor status and limits, but it does not decide for the company whether the regime applies in a disputed case.

Materials to review

The e-Salyq receipt as a closing documentPayouts and corporate income tax deductionsInspection readiness checklistE-document flow and signing via eGov MobileStaff employee or self-employed: comparisonBulk payouts from a register

Document pack for accountants

We will put together everything accounting usually asks for at the first meeting. Leave a contact and we will be in touch shortly and send the materials.

  • Contract template
  • Act template
  • Sample e-Salyq receipt
  • Contractor verification checklist
  • Responsibility map: what sits with the company, what with the platform
  • The payout process step by step
  • FAQ on activity codes and taxes
  • The list of details needed from a contractor

Request the pack

Fill in the form and we will send the materials to the contact you provide.

Still have questions about the scheme?

We'll go through your case: which documents are generated, what stays on your side, and what to verify before you start.

Discuss with us

Prepared on the basis of the Tax Code of Kazakhstan (Law No. 214-VIII), the Labour Code of Kazakhstan and Government Decree No. 994. Current as of August 2026. Not legal or tax advice — verify decisions against egov.kz, the State Revenue Committee and primary sources.