1. The difference in brief
A staff employee works under an employment contract: they follow the schedule, perform a permanent function and have labour guarantees. A self-employed person is an independent contractor under a civil-law (GPH) contract: they deliver a specific result, pay taxes themselves and are not on staff. These are different models, and the choice should be based on the nature of the work, not only the cost.
Below is a summary comparison on the key parameters:
| Staff employee | Self-employed | |
|---|---|---|
| Type of relationship | Employment contract | Services contract (GPH) |
| Who pays taxes | The employer withholds income tax and pays social contributions | The contractor themselves — the 4% single payment |
| Social guarantees | Leave, sick leave, social contributions | None — they provide for themselves |
| Schedule and tasks | Permanent function, schedule | One-off and project-based, sets their own |
| Documents | Employment contract, HR records | Contract, act, e-Salyq receipt |
| When it fits | A permanent role in the company | Irregular and project-based tasks |
2. Taxes and payments
| Staff employee | Self-employed | |
|---|---|---|
| Who pays taxes | The company withholds and remits (tax agent) | The contractor themselves |
| Employer payments on top | Social tax, social contributions, health (OSMS), employer pension (OPVR) | None |
| The contractor's rate | Income tax and contributions from salary | The 4% single payment |
| Closing document | Payroll sheet, reporting | A receipt from e-Salyq Business |
3. Costs and administration
A staff employee means HR records, payroll, reporting, leave and sick pay. A self-employed person means a GPH contract, an act and a receipt; administration is minimal, especially if payouts are automated.
4. Guarantees and obligations
A staff employee has paid leave, sick leave, guarantees on dismissal and other rights under the Labour Code. A self-employed person has none of these guarantees from the client — they are independent. So self-employment does not fit where a permanent staff function is essentially needed.
5. Risks and when to choose which
Self-employment fits one-off and project tasks with a measurable result: delivery, repair, design, consulting, seasonal and irregular work.
An employment contract is needed when a person works to a schedule, at a fixed place, follows the rules and performs a continuous function.
The main risk is reclassification: if a GPH contract actually covers an employment relationship, the labour inspectorate or the tax authority may deem it employment, with fines and back charges. From 8 June 2026 this ban is directly set in the Labour Code. So the format is chosen by the real nature of the work.
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.