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Unified aggregate payment (UAP)

Unified aggregate payment (UAP) is a regime that provides an opportunity for informally employed citizens to carry out entrepreneurial activity without registration as an individual entrepreneur.

UAP is introduced for citizens providing services to individuals whose total annual income does not exceed 1,175 MCI (in 2019 – 2,966 thousand KZT and 247.2 thousand KZT per month).

UAP includes 4 payments – individual income tax, pension contributions, social contributions, deductions in the social medical insurance system.

Payment of UAP gives the following opportunities:  

First: participate in the system of compulsory social medical insurance and to have access to medical services, unlimited in amount and type, with the right to choose a medical institution after the introduction of CSMI. 

Second: participate in the accumulative pension system and receive a pension payment depending on the length of participation in the system. In addition to the replenishment of their pension savings in the Unified accumulative pension fund, for the payers of the UAP will be able to receive a basic pension in an increased amount due to the fact that the work experience will be recorded.

Third: receive social benefits in cases of disability, loss of employment, loss of breadwinner, pregnancy and childbirth, adoption of a child, child care.

Another of the advantages of payments, there is the fact that by confirming their income, increases the potential creditworthiness of citizens. That is, now you can officially get a loan from the bank, confirming its solvency with regular contributions.

Payment of UAP is made on a voluntary basis at own will. The right to participate in the system remains with the individual, it will not apply any measures to hold liable for non-payment of a Unified aggregate payment.

Taking into account the difference in income of urban and rural residents, the amount of UAP for urban residents is 1 MCI or 2 525 KZT in 2019. For villagers – 0.5 MCI – 1 262.5 KZT.

The size of the UAP is fixed, then there is no need to independently calculate the amount of the contributions, keep accountancy, take tax accounts.

Shares of the Unified aggregate payment are:

- 10% individual income tax;

- 30% pension contribution to UAPF;

- 40% contributions to CMIF;

- 20 % social contributions to SSIF

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