--- title: "GPC Contract in Kazakhstan 2026: Taxes, OPV, Contributions, and How to Register in 1C" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/dogovor-gph-v-kazahstane-2026-nalogi-opv-vznosy-i-kak-ofo-en source: BuhGPT --- # GPC Contract in Kazakhstan 2026: Taxes, OPV, Contributions, and How to Register in 1C > **TL;DR:** In brief: Under a civil-law contract (GPH) with an individual, the customer withholds IIT (10%), MPC (10%) and CSHI (2%) from the remuneration, and additionally accrues EMPC (3.5%), MHIC (3%) and SC (5%) on top of the contract amount at its own expense. Social tax is not charg --- In brief: Under a civil-law contract (GPH) with an individual, the customer withholds IIT (10%), MPC (10%) and CSHI (2%) from the remuneration, and additionally accrues EMPC (3.5%), MHIC (3%) and SC (5%) on top of the contract amount at its own expense. Social tax is not charged on payments made to individuals under GPH contracts. GPH Contract in Kazakhstan 2026: Taxes, MPC, Contributions and How to Process It in 1C A civil-law contract (GPH) is not an employment contract, but it gives rise to almost as many tax obligations. The customer automatically becomes a tax agent, and this needs to be sorted out before the first payment, not after. Who Is Responsible for What If you are a company or an individual entrepreneur (IE) that has concluded a GPH contract with an individual (not an IE), you calculate, withhold and transfer taxes and contributions. The contractor receives the money already "net". This is what fundamentally distinguishes a GPH contract with an individual from a contract with an IE: an entrepreneur has their own obligations, and you pay nothing on their behalf — you simply transfer the contract amount and obtain an acceptance act. Tax and Contribution Rates for 2026 Let's break down each element. IIT — 10%. Withheld from the remuneration. The base is the accrued income minus MPC and the standard deduction. The standard deduction is 30 MCI per month (30 × 4,325 = 129,750 KZT) — but only if the contractor has submitted a written application. Without an application, the deduction is not applied, and IIT is calculated on the full amount minus MPC. MPC — 10%. Withheld from the contractor's income and transferred to the Unified Accumulative Pension Fund (UAPF). The maximum base is 50 MMW per month. EMPC — 3.5%. Employer's mandatory pension contributions — a cost borne by the customer, on top of the remuneration amount. The maximum base is 50 MMW. SC — 5%. Social contributions — also at the customer's expense. The base is the contractor's income (minus MPC), no less than 1 MMW and no more than 7 MMW per month. MHIC — 3%. Medical insurance contributions — a cost borne by the customer, accrued on top of the remuneration. The maximum base is 40 MMW. CSHI — 2%. Compulsory social health insurance contributions — withheld from the contractor's income. The maximum base is 20 MMW. Social tax (ST) — not charged on payments to individuals under GPH contracts. ST is the customer's obligation only regarding the payroll of staff employees. Payments under GPH contracts are not subject to it. Rate Cheat Sheet Payment Rate Paid by IIT 10% Withheld from income MPC 10% Withheld from income CSHI 2% Withheld from income EMPC 3.5% Customer (on top of the amount) SC 5% Customer (on top of the amount) MHIC 3% Customer (on top of the amount) ST — Not applicable Calculation example. Contract remuneration — 500,000 KZT, deduction application submitted. - MPC = 500,000 × 10% = 50,000 KZT (withholding) - CSHI = 500,000 × 2% = 10,000 KZT (withholding) - IIT base = 500,000 − 50,000 − 10,000 − 129,750 = 310,250 KZT - IIT = 310,250 × 10% = 31,025 KZT (withholding) - Amount paid to contractor: 500,000 − 50,000 − 10,000 − 31,025 = 408,975 KZT On top of the contract amount, the customer additionally pays: - EMPC = 500,000 × 3.5% = 17,500 KZT - SC = (500,000 − 50,000) × 5% = 22,500 KZT - MHIC = 500,000 × 3% = 15,000 KZT - Total customer expenses on top of the remuneration: 55,000 KZT Nuances That Are Often Overlooked The deduction applies only upon application. The contractor submits a written application in free form. If they have several customers, the deduction applies only with one of them, chosen by the contractor themselves. Double application is a violation: the contractor must settle this via FTR 240.00 at the end of the year. Contract with a pensioner. MPC and EMPC are not withheld or accrued if the contractor is a recipient of an old-age pension. CSHI is still withheld in this case. Contractor is a citizen of the EAEU. Residents of Russia, Belarus, Kyrgyzstan, and Armenia are treated as residents of Kazakhstan for IIT purposes: rate of 10%/15%, standard deduction possible. Contributions follow the general rules. Non-resident (not from the EAEU). IIT at a rate of 20%, if there is no international double taxation treaty. The procedure for calculating social contributions depends on whether the person has a residence permit — for disputed cases, check with buhgpt.kz. Acceptance act — mandatory. This is the documentary basis for accrual and payment. Without an act, the expense is not documented, and the tax authority is entitled to disallow the CIT deduction. How to Process in 1C:Accounting for Kazakhstan In the standard configuration of 1C:Accounting 8 for Kazakhstan, a GPH contract with an individual is processed through the "Payroll and HR" → "GPH Contracts" section. Step 1. Create the individual in the directory: full name, IIN, payment details. Without an IIN, the calculation will not go through. Step 2. Create the contract: type — "Contract Agreement" or "Service Agreement" (affects classification in reporting), specify the period and remuneration amount. Step 3. In the individual's card or in the accrual document, set the flag "Standard deduction application submitted" — if an application exists. Otherwise, 1C will not apply the 30 MCI deduction. Step 4. Accrue the remuneration using the "GPH Contract Accrual" document. The program will automatically calculate IIT, MPC, CSHI (withholdings) and EMPC, SC, MHIC (customer accruals) — provided the up-to-date 2026 configuration release is used. Step 5. Process the payment via "Payment Statement" (type — "For GPH Contracts"). Amount to be paid = remuneration − MPC − CSHI − IIT. Step 6. Transfer taxes and contributions using separate payment orders. Deadlines: IIT, MPC, EMPC, CSHI, MHIC, SC — no later than the 25th day of the month following the month of payment. Step 7. Reporting: payments under GPH contracts are reflected in FTR 200.00 (quarterly, general regime) or 910.00 (simplified regime) — in the lines for individuals who are not staff employees. 1C generates these forms automatically when accruals are processed correctly. Standard postings: - Remuneration accrued: Dt 7210 (8110) / Cr 3350 - IIT payable: Dt 3350 / Cr 3120 - MPC (withholding): Dt 3350 / Cr 3220 - EMPC (at customer's expense): Dt 7210 / Cr 3232 - MHIC (at customer's expense): Dt 7210 / Cr 3241 - SC (at customer's expense): Dt 7210 / Cr 3211 - CSHI (withholding): Dt 3350 / Cr 3244 If MHIC is not calculated automatically, check the accrual type settings: the "Subject to CSHI (employer)" checkbox should be enabled. Frequently Asked Questions Do I need to pay social tax on a GPH contract with an individual? No. Social tax is charged only on the payroll of staff employees. Payments to individuals under GPH contracts are not subject to it — this is a fundamental difference from an employment contract. Is the 30 MCI deduction applied automatically in 1C? No. Only if the contractor has submitted an application and the corresponding flag is set in the program. Without an application, IIT is calculated on the full amount minus MPC and CSHI. The contractor is an IE. What changes? If the contract is concluded with them specifically as an IE, you withhold and accrue nothing. You transfer the contract amount and obtain an acceptance act. If the contract is issued with an individual without indicating IE status, the general procedure applies. Check the wording of the contract. The contractor is simultaneously a staff employee. How should accrual be done? Accrue employment income and GPH income using separate documents. The standard deduction of 30 MCI applies cumulatively per month and is not doubled. For disputed cases, check with buhgpt.kz. Is VAT required on the invoice of an individual contractor? An individual who is not a VAT payer does not charge it. If the contractor is an IE registered as a VAT payer (turnover exceeded 10,000 MCI = 43,250,000 KZT per year), they issue a tax invoice with 16% VAT, which the customer can offset. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_