How a training centre or club should formalise work with teachers and coaches

1. Which contractors this is about

Language and training centres, sports clubs, studios and online projects engage tutors, coaches and teachers for specific courses, groups or seasons. Often this is not a permanent staff role but cooperation for a task — and it can be formalised on the self-employed principle.

2. The principle: one-off classes, not a staff position

The key idea is to engage a teacher or coach for specific classes, a course or a project (one-off or periodic contracts), not as a permanent employee with a fixed rate and schedule. This matches the platform-employment model: the contractor organises the work themselves and is paid for classes delivered or the result achieved. Payment is for the service, without an assigned workplace or subordination to internal rules.

3. How to formalise it step by step

1. Sign a services contract (it can be based on a standard template).
2. Check the self-employed status and that the type of class is on the list.
3. Agree the task — a specific course, group or block of classes.
4. Accept the work and draw up an act of completed works.
5. Get the receipt from e-Salyq Business.
6. Make the payout to the contractor.

4. Income limit control

A self-employed person's income is capped at 300 MCI per month (about 1.3 million ₸ in 2026 at 1 MCI = 4,325 ₸) and 3,600 MCI per year. Make sure payouts to a single teacher stay within the limit, otherwise part of the income falls outside the self-employed regime.

5. Reclassification risk

The main risk is having the relationship recognised as employment. If a teacher actually carries a permanent load on the centre's schedule, like a staff employee, the civil-law contract may be deemed employment. From 8 June 2026, substituting an employment relationship with a civil-law contract is directly prohibited (Articles 26 and 27 of the Labour Code) — with back charges and a fine. So it is important that cooperation is genuinely task-based; the signs are in the article on the GPH ban from 8 June 2026.

6. How to simplify paperwork

When there are dozens of teachers and coaches, manual paperwork becomes a routine burden. A platform operator checks the contractor's status and activity type, generates contracts, acts and e-Salyq receipts, makes instant payouts to cards, withholds and remits the tax as a tax agent, and exports closing documents to your accounting system.

See also: Self-employment in education · Getting paid for classes and proving income · Online tutor and self-employment

Official sources: Government Decree of the RK No. 994 of 21 November 2025 (the list of activities for the self-employed), the Tax Code of the RK (Law No. 214-VIII of 18 July 2025), the Labour Code of the RK (adilet.zan.kz), the e-Salyq Business app and clarifications of the State Revenue Committee (kgd.gov.kz). This material is for reference and is not legal advice.