1. Who checks what
Work with the self-employed and GPH contractors may be inspected by the state labour inspectorate (for disguised employment) and the tax authorities (for the correctness of taxation and withholdings). What is assessed is not the name of the contract but the actual model of cooperation and the presence of supporting documents.
It is important to understand: the checklist below raises your readiness for an inspection but does not guarantee its outcome — the decision is made by the authorised body.
2. Documents checklist
- there is a GPH contract for each contractor;
- the self-employed status is confirmed in e-Salyq on the date of each payout;
- the contractor's type of activity is in the list of Decree No. 994;
- a receipt from e-Salyq Business has been obtained and saved for every payout;
- acceptance acts for the completed work/services have been drawn up;
- payouts match the acts and the terms of the contract.
3. Contract checklist
- the subject of the contract describes a specific result, not a process or job duties;
- the contractor's status as a payer of the STR for the self-employed is stated;
- the duty to provide a receipt and to notify of any loss of status is fixed;
- there are no elements of workplace rules (schedule, subordination, workplace, timesheet);
- remuneration is tied to the result rather than paid in a fixed amount “like a salary”.
4. Signs of reclassification risk
Be alert if a contractor matches even a few of these points:
- a fixed schedule and a time-tracking sheet;
- a permanent workplace and an access pass;
- subordination to internal rules, job descriptions;
- payouts twice a month in fixed amounts regardless of the result;
- the contractor is referred to by a job title and works only with your company.
If you find such signs, adjust the contract and the actual model without waiting for an inspection.
5. If an inspection comes
- Gather the contract, acts and e-Salyq receipts for each contractor.
- Confirm the active status of the self-employed on the payout dates.
- Show that the work is described through a result, not through a labour function.
- If you disagree with the findings, use the appeal procedure provided by law.
Prepared based on the Tax Code of the Republic of Kazakhstan (Law No. 214-VIII of 18 July 2025, effective 1 January 2026), Government Decree No. 994 of 21 November 2025 and other applicable acts. Current as of June 2026. Not legal advice — verify decisions against egov.kz, the State Revenue Committee and primary sources.