What Must Be Determined Before Calculating Tax
The calculation of a self-employed person’s liabilities in Kazakhstan in 2026 should begin not with the rate, but with determining the individual’s status and the applicable tax regime. The word “self-employed” alone does not provide sufficient information for the calculation: it is necessary to establish whether the person applies the special tax regime for the self-employed, what type of activity they conduct, whether they use an online platform, to whom they provide services or perform work, and how they receive payment.
For a self-employed person who works using an online platform, the special procedure applies only when conducting an activity included in the list of permitted activities. The online platform must facilitate interaction between its operator, the customer and the contractor registered on the platform (Article 721 of the Tax Code of the Republic of Kazakhstan).
Before making the calculation, it is advisable to record:
- the activity commencement date;
- whether or not the person is registered as an individual entrepreneur;
- application of the special tax regime for the self-employed;
- the type of activity and its inclusion in the list of permitted activities;
- the online platform used;
- the range of buyers and customers;
- the method of receiving payment;
- the amount of income for the calculation period;
- whether there are employees;
- the tax agent withholding payments;
- whether there are grounds for exemption from individual social payments.
This information helps prevent different liabilities from being combined. PIT and social payments serve different purposes and must be presented separately in the calculation. When a self-employed person works through an online platform, the operator of that platform acts as a tax agent: it withholds and remits PIT and social payments for individuals who apply the special tax regime for the self-employed and provide services through the platform (Article 721 of the Tax Code of the Republic of Kazakhstan).
The receipt of money must also be distinguished from income related to the self-employed person’s activities. A refund, a transfer between one’s own accounts and payment for completed work have different economic substance. Therefore, the bank statement must be reconciled with the online platform’s data, contracts, completion certificates, receipts and other transaction documents.
PIT and Social Payments: What to Check
To prepare the calculation, it is convenient to divide the liabilities into two sections: personal income tax and social payments. For each section, check the grounds for withholding, the calculation base, the applicable rate, possible limits and exemptions, the remittance deadline and the tax agent’s details.
For PIT, it should be established:
- whether the individual applies the special tax regime for the self-employed;
- whether the activity is included in the list of permitted activities;
- whether the activity is conducted using an online platform;
- what amount of income is reported by the platform operator;
- what amount of PIT was withheld by the tax agent;
- for which reporting month the withholding was made;
- whether the withheld amount was remitted to the budget.
The specific amount of PIT cannot be determined solely from the name of the activity or the total amount of all bank receipts. For a self-employed person working through an online platform, the calculation must be based on income from activities under the applicable regime and on information from the platform operator that performs the duties of a tax agent (Article 721 of the Tax Code of the Republic of Kazakhstan).
Social liabilities also cannot be combined with PIT into a single unitemized amount. The online platform operator withholds social payments in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” (Article 721 of the Tax Code of the Republic of Kazakhstan). Therefore, the working calculation should show each withheld payment separately and reconcile it with the operator’s itemized data.
A table with the following columns may be used for the working calculation:
- type of liability;
- calculation period;
- income or other calculation base;
- adjustment to the base;
- applicable rate;
- amount withheld;
- remittance deadline;
- actual remittance date;
- online platform operator;
- number or other identifier of the payment document.
This level of detail makes it possible to verify each amount and avoid situations where withheld PIT is mistakenly treated as the aggregate amount of all liabilities or where one of the social payments is attributed to the wrong calculation period.
Calculation and Payment Procedure
The practical procedure begins with collecting source data. Information from the online platform, contracts, completion certificates, receipts, bank receipts, refunds and other documents for the calculation period must be reconciled. If the payment purpose does not make it possible to associate the transaction with a specific service or work, the transaction should be identified from the documents before it is included in the working calculation.
It is then recommended to proceed in the following order:
- Determine the individual’s status and the applicable tax regime.
- Establish whether the activity is included in the list of permitted activities for applying the regime through an online platform.
- Check whether the service used meets the criteria of an online platform that facilitates interaction between the operator, the customer and the contractor (Article 721 of the Tax Code of the Republic of Kazakhstan).
- Determine the calculation period and collect the transactions related to it.
- Separate income from the activity from receipts having a different economic substance.
- Reconcile the amount of income and withheld PIT with the information from the online platform operator.
- Separately reconcile each withheld social payment.
- Reconcile the withholdings with payment documents and available information system data.
- Check whether the operator fulfilled its obligation to remit the withheld PIT within the prescribed period.
It is advisable to retain all intermediate values. If the calculation is performed in a spreadsheet or accounting software, the source income, period, formula applied, PIT amount and amounts of individual social payments should be visible. This simplifies repeated checks and the identification of discrepancies with the platform operator’s information.
The online platform operator remits the withheld PIT to the budget no later than the 15th day of the month following the reporting month. The operator pays the withheld social payments within the time limits stipulated by the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” (Article 721 of the Tax Code of the Republic of Kazakhstan).
When reconciling a payment, it is important to check the period, purpose, payer identification details and tax agent information. Confirmation of withholding should be reconciled with a report or other itemized data from the online platform to ensure that a transaction is not recorded twice or attributed to the wrong month.
Accounting in 1C and Error Control
Automatic calculation in 1C depends on the configuration, release version and completed settings. For work in 2026, the current releases are “Accounting for Kazakhstan” 3.0.74.x and “Payroll and HR Management for Kazakhstan” 3.1.37.x. Before performing the calculation, it is necessary to make sure that the required configuration update has been installed and that the details concerning the individual’s status, regime and settings validity period have been completed correctly.
At a minimum, the following should be checked in the software:
- the individual’s tax status;
- application of the special tax regime for the self-employed;
- the settings validity period;
- the types of income recorded;
- the online platform operator’s details;
- social payment settings;
- whether there are grounds for exemption from individual payments;
- statutory reports;
- payment details and the remittance period.
After automatic accrual, it is useful to perform a manual control check for one period. The amounts in the software should be compared with the source documents, the online platform’s itemized data and a separate calculation. If the result differs, first check the transaction date, type of income, payer status, reporting period and accounting system settings.
Common risks include an incorrect settings period, duplicate recording of a receipt, an unrecorded refund, combining personal transfers with income from activities, discrepancies with the online platform’s data and omission of an individual social payment. It should also be checked whether the calculation includes transactions that relate to another month or are not connected with services and work performed through the platform.
If the installed release does not allow the applicable procedure to be recorded correctly, the working calculation should be maintained with an itemized breakdown for each liability and reconciled with the online platform operator’s data. The mere generation of a document in the accounting system is insufficient to confirm the withholding amount and the period in which it was remitted.
Frequently Asked Questions
Can the tax for a self-employed person be calculated as a single percentage of all receipts? — There are no grounds for including all bank receipts in such a calculation without reviewing them. First, it is necessary to determine the regime, identify income from the relevant activity and reconcile it with the online platform operator’s information.
Are social payments included in the PIT amount? — PIT and social payments should be calculated and monitored separately. When activities are conducted through an online platform, the operator, acting as a tax agent, withholds and remits PIT and the social payments stipulated by law (Article 721 of the Tax Code of the Republic of Kazakhstan).
Should a transfer between one’s own accounts be treated as income? — The mere appearance of a transfer in a bank statement does not reveal the substance of the transaction. For the working calculation, the transfer should be identified using bank and supporting documents and separated from payment for services or work.
Who remits PIT when a self-employed person works through an online platform? — The online platform operator is the tax agent and withholds and remits PIT for an individual who applies the special tax regime for the self-employed and conducts activities through that platform (Article 721 of the Tax Code of the Republic of Kazakhstan).
Can the automatic calculation in 1C be trusted completely? — The calculation depends on the release, settings and source data. The result must be compared with the documents and the online platform operator’s itemized data.
What PIT remittance deadline applies in 2026? — The tax agent remits the withheld PIT no later than the 15th day of the month following the reporting month (Article 721 of the Tax Code of the Republic of Kazakhstan). The deadlines for paying social payments are determined by the legislation governing the relevant type of payment.
Sources
Tax Code of the Republic of Kazakhstan, Article 721 “Specifics of Applying the Special Tax Regime for Self-Employed Persons Conducting Activities Using an Online Platform”.