1. Who temporary contractors are
Construction sites often engage contractors for a specific project or season: finishers, plasterers, painters, general workers, and whole crews. Depending on the type of work and whether it is on the self-employed list, they may be self-employed persons or ordinary individuals.
2. Which relationship model is correct
The right way is to arrange the relationship as a service (contractor) relationship for a result, not as employment. That means payment for the completed volume, without a work schedule, an assigned workplace or subordination to internal rules. This format fits both the self-employed regime and working with an individual under a civil-law (GPH) contract.
3. How to formalise it step by step
- Sign a services contract (it can be based on the company's standard template).
- Check the self-employed status and that the type of work is on the list.
- Set the task — agree the scope and confirm the intent to cooperate.
- Accept the work and draw up an act of completed works.
- Get the receipt from e-Salyq Business.
- 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. When working with a crew, it is important to ensure that payouts to a single contractor stay within the limit — otherwise part of the income falls outside the self-employed regime and needs different formalisation.
5. Reclassification risk
The main risk is having the relationship recognised as employment. From 8 June 2026, Article 26 of the Labour Code directly prohibits substituting an employment relationship with a civil-law contract: a contract with signs of employment (fixed schedule, workplace, subordination, payment for the process) may be deemed employment by law — with additional taxes and social payments and an administrative fine. The signs and how to avoid them are in the article on the GPH ban from 8 June 2026.
6. How to simplify paperwork
When there are dozens or hundreds of contractors, manual paperwork becomes an operational burden. A platform operator checks the contractor's status and type of activity, 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 construction · Getting paid for contract work and proving income
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.