From January 1, 2023, the Unified Payment (UP) was introduced to simplify the obligations to pay social payments and individual income tax on income of employees.
UP payers are individual entrepreneurs and legal entities who are subjects of micro and small businesses, applying special tax regimes provided for in paragraph 3 of Chapter 77 and Chapter 78 of the Tax Code of the Republic of Kazakhstan, paying income to an individual in the form of wages and choosing the taxation of employees' income in the format of UP.
The UP ratein 2023 is 20% of employees' income.
The EP includes
- individual Income Tax (IIT);
- compulsory pension contributions and the employer's compulsory pension contributions to the UAPF (CPC);
- social contributions to the SSIF (SC)
- contributions and deductions for compulsory social medical insurance.
The object of UP calculation is the employee's income accrued by the employer.
UP payers are obliged to transfer this payment to the bank account of the State Corporation no later than the 25th day of the month following the reporting month.
In 2023, the State Corporation distributes and transfers the UP in the following proportions:
Title | Share | Organization |
IIT | 9% | to the relevant state revenue authorities |
CPC | 50% | to the Unified Accumulative Pension Fund |
SC | 16% | to the State Social Insurance Fund |
Employer contributions | 15% | to the Social Health Insurance Fund
|
Employee contributions | 10% |
In this case, the monthly maximum amount of SC as part of the UP cannot exceed 3.2% of seven times the minimum wage (MW), which is in 2023 - 15 680 tenge (2023: MW = 70 000 tenge).
Note: Rules for payment, transfer and distribution, as well as the return of the unified payment, approved by Order № 28 of the Minister of Labor and Social Protection of Population of the Republic of Kazakhstan from 30.01.2023.
