CSHI for the Self-Employed: Key Points
For a self-employed person who applies the special tax regime and works using an online platform, the online platform operator arranges the withholding and remittance of social payments. It is recognized as a tax agent and withholds individual income tax and social payments stipulated by the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” (Art. 721 of the Tax Code of the Republic of Kazakhstan).
Thus, when answering the query “CSHI as a self-employed person,” the method by which income is earned is of primary importance. If the activity is carried out through an online platform that meets the definition established by the Tax Code, its operator performs the obligations to withhold and remit payments. It is important for the accountant to establish whether the service used qualifies as an online platform and whether the individual is registered on it as a contractor.
Article 721 of the Tax Code of the Republic of Kazakhstan does not establish the CSHI contribution rate, the assessment base, or the minimum payment amount. It defines the role of the online platform operator as a tax agent and refers matters concerning the procedure for withholding social payments to the Social Code and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” (Art. 721 of the Tax Code of the Republic of Kazakhstan). Therefore, the CSHI amount is calculated in accordance with the specialized legislation applicable to the relevant income and period.
CSHI for the Self-Employed in 2026: Who the Rule Applies To
The provisions of Article 721 of the Tax Code of the Republic of Kazakhstan apply to a self-employed person who engages in an activity included in the list of permitted activities using an online platform. Consequently, the everyday definition “works for oneself” is not sufficient: the individual’s status, the tax regime used, the type of activity, and the method of interaction with customers are relevant for applying this procedure (Art. 721 of the Tax Code of the Republic of Kazakhstan).
The following review procedure is useful for an accountant or the payer:
- establish whether the special tax regime for the self-employed is applied;
- determine whether the activity is included in the list of permitted activities;
- confirm that services are provided or work is performed using an online platform;
- identify the person that acts as the operator of this online platform;
- reconcile accrued income with the data on withheld individual income tax and social payments;
- verify the information on the remittance of withheld amounts for the relevant reporting period.
In Article 721 of the Tax Code of the Republic of Kazakhstan, an online platform is defined as an electronic online marketplace that facilitates interaction among the operator, the customer, and the contractor registered on the platform. The customer may be an individual or a legal entity registered on the platform that has placed an order for services or work (Art. 721 of the Tax Code of the Republic of Kazakhstan).
An online platform operator may be an individual entrepreneur or a legal entity that provides technical, organizational, informational, and other capabilities for establishing contact between a registered contractor and customers. Therefore, the mere use of a website or mobile application does not fully describe the settlement procedure: the functions of the service owner and the actual interaction arrangement among the participants are relevant (Art. 721 of the Tax Code of the Republic of Kazakhstan).
The article also defines an integration partner as an individual entrepreneur or legal entity that owns an information product used to integrate online platforms with government information systems. When maintaining records, the platform operator, contractor, customer, and integration partner should be distinguished because the role of tax agent is assigned specifically to the online platform operator (Art. 721 of the Tax Code of the Republic of Kazakhstan).
How a Self-Employed Person Should Arrange the Payment of CSHI Contributions
When working through an online platform, a self-employed person must arrange their records so that income from the platform can be reconciled with the operator’s calculation. As a tax agent, the operator withholds and remits individual income tax and social payments for individuals who apply the special tax regime for the self-employed, work through an online platform, and are contractors in accordance with the Social Code of the Republic of Kazakhstan (Art. 721 of the Tax Code of the Republic of Kazakhstan).
Recommended working procedure:
- Record the income accrued to the contractor through the online platform for the reporting period.
- Obtain the operator’s report, calculation, or another document available through the service containing a breakdown of accruals and withholdings.
- Reconcile the information about the contractor, the income amount, and the reporting period with the contractor’s own accounting records.
- Identify the individual income tax and each type of social payment withheld by the operator.
- Verify the information on the remittance of the withheld amounts and whether they were correctly recorded for the contractor.
- Retain the platform reports, electronic documents, and confirmation of calculations for the relevant period.
Particular attention should be paid to the contractor’s identification details and the period to which the income relates. Discrepancies between the self-employed person’s accounting records and the operator’s calculation may affect the reconciliation of accrued income, withheld tax, and social payments.
The specific CSHI amount cannot be determined using the individual income tax rate or the rate of another social payment. Article 721 of the Tax Code of the Republic of Kazakhstan establishes the operator’s obligations as a tax agent, while social payments are withheld in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” (Art. 721 of the Tax Code of the Republic of Kazakhstan).
The deadline for remitting withheld individual income tax is expressly stated in Article 721 of the Tax Code of the Republic of Kazakhstan: no later than the 15th day of the month following the reporting month. The deadlines stipulated by the Social Code of the Republic of Kazakhstan and compulsory social health insurance legislation apply to withheld social payments, including CSHI payments (Art. 721 of the Tax Code of the Republic of Kazakhstan).
CSHI for the Self-Employed Through an Online Platform
In platform-based employment, the online platform operator acts as the tax agent. It withholds and remits individual income tax and social payments for a self-employed contractor if the individual applies the special tax regime and carries out activities using an online platform (Art. 721 of the Tax Code of the Republic of Kazakhstan).
For accounting purposes, this means that the operator’s information must show the contractor’s income and the withholdings made. Before independently remitting payments from platform income, the contractor should reconcile their own data with the operator’s report to ensure that the same income and related withholdings are not recorded twice.
The operator withholds social payments in accordance with the rules of 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 does not establish a separate rate for CSHI or equate it with the rates of other payments. Therefore, the calculation must use the parameters stipulated specifically by CSHI legislation for the relevant category of payer and period (Art. 721 of the Tax Code of the Republic of Kazakhstan).
If a self-employed person receives income from several sources, platform income should be recorded separately. This approach makes it possible to reconcile it with the data of a specific operator, determine the related withholdings, and maintain a clear link among the income accrual, reporting period, and remitted payments.
Article 721 of the Tax Code of the Republic of Kazakhstan specifically regulates the particular aspects of activities carried out by a self-employed person using an online platform. It does not contain rules for calculating CSHI on income received outside the platform. Therefore, the described procedure for withholding by the operator applies to income related to activities conducted through the relevant online platform (Art. 721 of the Tax Code of the Republic of Kazakhstan).
Frequently Asked Questions
Must a self-employed person pay CSHI contributions in 2026? — When a self-employed person works through an online platform, the operator withholds and remits social payments stipulated, among other things, by the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.” This rule applies when the conditions of Article 721 of the Tax Code of the Republic of Kazakhstan are met.
Who remits CSHI payments if a self-employed person works through a mobile application? — If the service is an online platform and the individual applies the special tax regime for the self-employed and acts as a contractor, the platform operator withholds and remits the social payments (Art. 721 of the Tax Code of the Republic of Kazakhstan).
Can CSHI be calculated at a rate of 1%? — Article 721 of the Tax Code of the Republic of Kazakhstan does not establish such a rate for CSHI. It provides for the operator to withhold 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.”
Is it necessary to remit CSHI payments on platform income independently? — Under Article 721 of the Tax Code of the Republic of Kazakhstan, the online platform operator withholds and remits social payments for the self-employed contractor. The contractor should reconcile income and withholdings with the operator’s report to correctly record the calculations for the reporting period.
What should an accountant verify in relation to a self-employed person? — The application of the special tax regime, whether the activity is included in the permitted list, the status of the service used as an online platform, information about the operator, the amount of platform income, the reporting period, and the withholdings recorded by the operator.