How companies can work with the self-employed in the Republic of Kazakhstan

1. When engaging a self-employed contractor makes sense

Self-employed contractors are a good fit for two categories of work.

One-off projects with a clear deliverable: building a website, producing advertising materials, conducting an audit, copywriting, organising an event. What matters is the result, not the person's presence in the office.

Regular but limited-volume tasks: monthly bookkeeping, advising clients within a defined area of expertise, scheduled cleaning of premises. The condition: the service is defined by a specific result, not by a work process.

If, however, you need a person to perform duties on a continuous basis, follow the company's internal rules and work to a set schedule — that is an employment relationship, and it must be formalised with an employment contract under Article 26 of the Labour Code of the Republic of Kazakhstan.

Many companies successfully combine both formats: they keep managers and sales staff on payroll, while engaging an accountant, designer or developer under a civil-law contract (GPH).

2. Who qualifies as self-employed under Kazakhstan law

From 1 January 2026, Kazakhstan has a special tax regime (STR) for the self-employed, introduced by the new Tax Code (Law of the RK No. 214-VIII of 18 July 2025).

An individual — a citizen of Kazakhstan or a kandas — may apply this regime if three conditions are met simultaneously:

• the type of activity is on the list approved by the Government (Government Decree of the RK No. 994 of 21 November 2025 — 40 permitted activities: couriers, repair specialists, taxi drivers, tutors, cleaners, vets and others);
• the work is carried out without hiring employees;
• income does not exceed 300 MCI per month (in 2026 — about 1,297,500 tenge).

The self-employed person does not register a sole proprietorship (IP). They simply download the e-Salyq Business app and issue their first receipt — from that moment the regime is considered applied. Combining the STR for the self-employed with a registered sole proprietorship is prohibited.

For your company, such a contractor is the same kind of supplier as a sole proprietor or an LLP. They make their own decisions, bear the costs related to performing the work themselves, and are not required to follow your internal rules.

3. What taxes the self-employed pay — and what it means for the company

A self-employed person under the STR pays taxes independently through the e-Salyq Business app:

Payment	Rate
Individual income tax (IIT)	0%
Mandatory pension contributions (OPV)	1%
Mandatory professional pension contributions (OPVR)	1%
Social contributions (SO)	1%
Mandatory health insurance (OSMS)	1%
Total social payments	4%

The payment deadline is no later than the 25th day of the month following the reporting month.

What this means for the client company: unlike the situation where you sign a civil-law contract with an ordinary individual (not self-employed), the company is not a tax agent for the self-employed person's income and does not withhold IIT, OPV or other payments from their remuneration. The self-employed person does this themselves.

Proof of payment is the receipt from the e-Salyq Business app. It is the closing document for the company.

Important: if you engage an individual under a civil-law contract without self-employed status, you are obliged to act as a tax agent — withhold IIT, OPV, and transfer SO and OSMS. Confirm the contractor's status before signing the contract.

4. How to draw up a contract with a self-employed contractor

The basis for cooperation is a paid services contract or a work contract (civil-law / GPH) under the Civil Code of the RK. To protect the company, several key provisions should be set out in the contract.

State the contractor's status

Specify that the contractor applies the special tax regime for the self-employed and independently fulfils their tax obligations under the Tax Code of the RK. This confirms that the company bears no tax-agent obligations under this contract.

Sample wording: "The Contractor applies the special tax regime for the self-employed and independently pays all mandatory budget payments."

Obligation to provide a receipt

The absence of a receipt deprives the company of expense confirmation and may lead to claims from the tax authorities. Set a deadline for handing over the receipt and penalties for failure to provide it.

Sample wording: "The Contractor shall issue and provide the Customer with a receipt in the e-Salyq Business app within 3 (three) business days from the date of payment. If the receipt is not provided within the set period, the Contractor shall pay the Customer a penalty of 20% of the amount for which the receipt was not issued."

Obligation to notify of loss of status

If the self-employed person exceeds the income limit or stops applying the regime, the company will have to either restructure settlements or terminate the contract.

Sample wording: "In the event of loss of self-employed special-tax-regime status, the Contractor shall notify the Customer in writing no later than 1 (one) business day from the date of such loss. The Customer is entitled to terminate the Contract unilaterally by sending a notice within 3 (three) business days."

Describe the result, not the process

The subject of the contract must be worded as a specific, measurable result: scope of work, technical requirements, delivery deadlines. Avoid wording typical of an employment contract ("performance of duties", "ensuring operations", "support"). Provide for an acceptance act for the completed work / services rendered.

5. Indicators that a relationship may be deemed employment

From 8 June 2026, the Labour Code of the RK (Article 26, clause 1-1) introduces a direct ban on substituting employment relationships with civil-law contracts. The labour inspectorate and tax authorities assess not the name of the contract but the actual model of interaction.

Check your company: if even a few of the points below apply to your situation, that is a signal to review the relationship.

Indicators pointing to employment:

• The contractor works to a fixed schedule (9:00 to 18:00, five days a week) and is recorded in a working-time sheet.
• A permanent workplace on company premises is assigned to them, and a pass is issued.
• They follow the internal labour regulations, undergo briefings, and sign job descriptions and liability statements.
• Remuneration is paid twice a month in fixed amounts (like an advance and a salary), regardless of the work actually performed.
• The company provides the contractor with tools, equipment, or corporate access to systems.
• The manager assigns tasks on an operational basis and controls the process, not the result.
• In documents and correspondence the contractor is referred to by a job title ("manager", "analyst", "coordinator").
• The contractor arranges leave, receives sick pay, travel allowances or other payments typical of employment.
• They work only with your company and are not entitled to accept orders from others.

If you find one or more of these indicators, adjust the contract and the actual model of interaction without waiting for an inspection.

6. Consequences of reclassifying the contract

If a state labour inspector or tax authority deems the relationship with a self-employed person to be employment, the consequences for the company arise on several fronts at once.

Administrative liability under the RK Code of Administrative Offences

Fines are envisaged for violating the procedure for formalising employment:

Entity	Fine
Official	30 MCI (~129,750 tenge in 2026)
Small business	60 MCI (~259,500 tenge)
Medium business	80 MCI (~346,000 tenge)
Large business	150 MCI (~648,750 tenge)

For a repeat violation within a year, the fines increase.

Tax and social reassessments

The tax authority is entitled to assess additional charges for the entire period of the reclassified contract: social tax (6%), pension contributions, social contributions, OSMS. Late-payment interest is added for each day of delay. The total additional charges often exceed the fine several times over.

Claims from the contractor

A contractor whose relationship is deemed employment is entitled to claim from the company payment of leave for the entire period of work, sick-leave pay, and reimbursement of other guarantees and compensations provided for by the Labour Code of the RK.

Summary: a checklist for the company

1. Use self-employed contractors for tasks with a specific, measurable result.
2. Before signing the contract, make sure the contractor has active status in e-Salyq Business.
3. Record the self-employed status in the contract and provide for an obligation to notify of its loss.
4. Obtain a receipt from e-Salyq Business after each payout — it replaces the primary accounting document.
5. Describe the work through results and acceptance acts; avoid elements of a work schedule.
6. If the nature of the work is in fact permanent, formalise an employment contract: it is cheaper and safer than the risk of reclassification.

This material is based on the provisions of the Tax Code of the RK (Law No. 214-VIII of 18 July 2025), the Labour Code of the RK, Government Decree of the RK No. 994 of 21 November 2025, and the current Code of Administrative Offences of the RK. Current as of May 2026. Not legal advice.