Bulk payouts to the self-employed: a register, to cards, timing

Contents

What bulk payouts are
How the process works: the register
To which cards and in what timeframe
The 4% tax and documents
The risks of manual payouts
How it works in AKJET

1. What bulk payouts are

Bulk payouts mean paying rewards to many self-employed contractors at once for completed work: couriers, drivers, technicians, tutors, cleaners and others. When there are dozens, hundreds or thousands of contractors, transferring to each one by hand takes hours and risks errors in the details.

2. How the process works: the register

At the core is a payout register: a list where each contractor has an IIN, an amount and a purpose. Then the system:

checks the active self-employed status for each row;
makes the payouts for the whole register in a single batch;
generates a receipt and closing documents for each payout.

The register can be uploaded as a file or sent automatically via API/integration — convenient for aggregators and marketplaces with a constant flow of tasks.

How money, taxes and documents flow

1. Top-upThe company tops up its balance on the platform.

2. DocumentsFor each task the contract and act are signed online via eGov Mobile.

3. PayoutIncome arrives on the contractor’s card after the task is confirmed.

4. TaxAKJET as tax agent withholds 4% and remits it to the budget: IIT 0%, social payments of 1% each for mandatory pension contributions, employer pension contributions, social contributions and health insurance.

5. Closing documentsThe company receives the act and the e-Salyq receipt for the payout and documents for the platform services.

Basis: Articles 718–721 of the Tax Code of Kazakhstan. The 4% breakdown is per the State Revenue Committee.

3. To which cards and in what timeframe

Payouts go to the contractors' personal cards at Kazakhstan banks. Through a payment provider, crediting is usually instant or within the day — the exact timing depends on the receiving bank and the time of the transaction. You must pay to the contractor's own card, not to third parties, otherwise the “payout → receipt” link breaks and risks grow (more in the article on incorrect work with the self-employed).

4. The 4% tax and documents

For each payout the 4% single social payment is withheld and remitted, and the contractor generates a receipt in e-Salyq Business. For accounting, the company assembles a set: contract, act and receipt — this preserves the right to a corporate income tax deduction. More in the articles on corporate income tax deductions and on the e-Salyq receipt.

5. The risks of manual payouts

no automatic status check — you may pay someone whose status is inactive;
errors in details and manual reconciliation of amounts;
no single register and no closing documents for each payout;
with a large volume of transfers from personal accounts, bank monitoring (AML/CFT) attention is higher.

6. How it works in AKJET

Crediting times depend on the receiving bank and the payment provider. Tax aspects are based on the Tax Code of Kazakhstan (Law No. 214-VIII of 18 July 2025) and clarifications from the State Revenue Committee. This material is for reference.