A self-employed individual receives income from a customer as payment for work performed, services rendered, or goods sold. It is essential for the accountant to determine exactly who receives the money, the basis on which the payment is made, and whether an online platform operator is involved in the settlements. This determines how the transaction is documented, how the receipt is generated, and how tax and social payment obligations are fulfilled. Specific rates and deadlines must not be applied without checking the rules in force on the payment date.
What a payment to a self-employed individual means
The phrase “a self-employed individual receives” does not in itself disclose the substance of the transaction. It may be a payment from an organization, an individual entrepreneur, an individual, or a payment received through an online platform. The accountant must consider not only the bank transfer but also the documents confirming the economic substance of the payment.
Before transferring the money, the following should be determined:
- which goods, work, or services are being paid for;
- whether the recipient is an individual applying the special tax regime for the self-employed;
- whether the settlement is made directly or through an online platform operator;
- whether the recipient must generate a receipt using the special mobile application;
- which taxes and social payments are withheld and remitted by the operator if it is involved in the settlements;
- whether the recipient’s details in the agreement, receipt, and payment document match.
Merely describing the payment as being “to a self-employed individual” does not replace verification of the recipient’s status. It is advisable to confirm the status and applicable settlement procedure before payment and retain the supporting documents together with the agreement and payment documents.
If an organization purchases the result of work or a service, the payment details should reflect the substance of the transaction and the basis for the payment. Generic wording with no link to the agreement makes subsequent audits and accounting reconciliation more difficult.
When an online platform is involved in settlements
A special procedure is provided for self-employed individuals carrying out permitted activities using an online platform. The operator of such a platform is recognized as a tax agent and withholds and remits individual income tax and social payments for individuals who apply the special tax regime for the self-employed and provide services using an online platform (Article 721 of the Tax Code of the Republic of Kazakhstan).
An online platform is an electronic platform that facilitates interaction between the operator, the customer, and a contractor registered on it. The operator may be an individual entrepreneur or a legal entity that provides technical, organizational, informational, and other means for establishing contact between the contractor and the customer (Article 721 of the Tax Code of the Republic of Kazakhstan).
The accountant should proceed from the actual settlement arrangement and the platform’s role. If it is an online platform operator within the meaning of tax legislation, it is the operator that fulfills the tax agent’s obligations to withhold and remit individual income tax and social payments for the relevant self-employed individual (Article 721 of the Tax Code of the Republic of Kazakhstan).
The operator remits the withheld individual income tax to the state budget no later than the 15th day of the month following the reporting month. Withheld social payments are paid within the deadlines prescribed by the Social Code of the Republic of Kazakhstan (Article 721 of the Tax Code of the Republic of Kazakhstan).
If the operator performs the tax agent duties prescribed by law, the customer must take this into account when documenting the payment. For this purpose, the accountant needs information about the settlement arrangement and the platform’s documents showing the amount accrued to the contractor, what was withheld, and how much was actually transferred.
What the accountant should do when making a payment
It is useful to divide the processing of the payment into several consecutive checks.
Establish the recipient’s status. Information should be requested to determine the regime applied by the individual. A verbal statement that the person is self-employed is not sufficient to confidently select the accounting procedure.
Check the agreement and subject matter of the transaction. The documents must clearly show what the self-employed individual is being paid for. The terms of the agreement, the receipt, and the payment details must not describe different transactions.
Clarify the settlement method. Different parties and documents may be involved in direct payment and payment through a platform. If the money passes through a platform, its role must be determined: whether it only facilitates the transfer technically or acts as an operator responsible for withholding and remitting mandatory payments.
Obtain settlement documents. It is advisable for the supporting set to include the agreement, the receipt from the special mobile application, the payment document, and available platform documents. The specific composition of the set depends on the actual transaction.
Reconcile the amounts. The accrued cost of the work or service, withholdings, and the amount actually received by the contractor must be clear from the documents. The difference between the accrued and transferred amounts must not automatically be treated as a commission or tax: its nature must be substantiated.
Check the current regulations. Before calculating rates, deadlines, and obligations, the version of the regulations in force on the transaction date should be used. This is particularly important for payments in 2026: the previous accounting arrangement must not be carried over to the new period without verification.
The special mobile application is used by individuals under the special tax regime for the self-employed to fulfill tax and social payment obligations. It is also intended for generating receipts. Therefore, the accountant should not rely solely on the bank statement if the transaction requires a receipt to be issued through such an application.
Self-employed individuals will receive a payment: how to avoid errors
The search phrase “self-employed individuals will receive” may refer either to payment from a customer or to an anticipated social or government payment. These situations must not be confused. The provisions governing work through an online platform regulate the operator’s withholding and remittance of individual income tax and social payments but do not establish a separate payment for all self-employed individuals (Article 721 of the Tax Code of the Republic of Kazakhstan).
If the accountant sees an announcement about a new payment, benefit, or compensation, the first step is to find the relevant regulatory legal act and check the eligible recipients, eligibility conditions, and application procedure. Until this has been verified, the expected amount should not be recorded as a confirmed liability, and employees and contractors should not be told that they will definitely receive it.
A practical risk also arises when the amount actually received by the contractor is mistakenly treated as the full value of the transaction. If the platform operator has made withholdings, the accountant must distinguish between the accrued amount, withheld mandatory payments, and the amount payable. This must be based on the documents for the specific transaction, not on an assumption made from the bank statement.
Frequently asked questions
A self-employed individual receives money on a bank card—is that sufficient for accounting purposes? — No, a transfer alone shows the movement of money but does not disclose the subject matter of the transaction, the recipient’s status, or the procedure for mandatory payments. Documents corresponding to the actual transaction are required.
Does a self-employed individual need to generate a receipt? — The special mobile application is intended, among other things, for generating receipts. Whether this procedure applies should be checked in light of the recipient’s regime and the settlement method.
Who withholds payments when work is performed through an online platform? — The online platform operator is a tax agent and withholds and remits individual income tax and social payments for self-employed individuals conducting activities using such a platform (Article 721 of the Tax Code of the Republic of Kazakhstan). The accountant must confirm that the platform involved in the settlement meets the established definition of an operator.
Can the rates from last year’s calculation be used? — They should not be carried over automatically. Before making the payment, the current version of the rules and the provisions applicable to the relevant period must be checked.
Will all self-employed individuals receive a separate social payment? — The procedure for working through an online platform does not establish such a payment. Entitlement to a specific payment is determined by a separate legal basis and the applicable eligibility conditions.
Sources
Rules for the withholding and remittance of taxes and social payments by an online platform operator