Kazakhstan

Individual - Other taxes

Last reviewed - 02 December 2024

Social security contributions

Social tax

Social tax is payable by employers in respect of employees (both locals and expatriates) at 9.5% on top of the employee’s gross remuneration.

Obligatory social insurance contributions

Obligatory social insurance contributions are payable by employers at the rate of 3.5% to the State Pension Centre of Pension Payments. Obligatory social insurance contributions are capped at 3.5% of seven times the minimum monthly wage (MMW) (approximately USD 45) per month and are deductible from social tax. Only Kazakhstan citizens, foreigners holding a residence permit in Kazakhstan, and citizens of member countries (i.e. Russia, Belarus, Armenia, and Kyrgyzstan) of the Eurasian Economic Union (EAEU or EEU) who have a local employment agreement are subject to obligatory social insurance.

Obligatory medical insurance contributions (OMIC)

Starting from 1 January 2022, employer’s OMIC are increased to the rate of 3%. All employers, including branches and representative offices, should pay OMIC for all their employees, including Kazakhstan citizens and foreigners holding Kazakhstan residence permit, or citizens of member countries of the Eurasian Economic Union. The monthly income accepted for calculating deductions and contributions should not exceed ten times the minimum monthly wage (in 2024, the calculation of income is not more than 850,000 Kazakhstan tenge [KZT]; 2024 minimum monthly wage is KZT 85,000).

And starting from 1 January 2021, employee’s OMIC are withheld at a rate of 2% out of employees' gross income and paid to the Social Health Insurance Fund. The gross income subject to employee OMIC is capped at 10 times the MMW per employee per month. Subject to employee OMIC are Kazakhstan citizens, foreigners holding Kazakhstan residence permit, and citizens of member countries of the Eurasian Economic Union.

Obligatory pension contributions (OPC)

OPC are withheld at a rate of 10% out of employees’ gross income and paid to the State Pension Centre of Pension Payments. The gross income subject to OPC is capped at 50 times the MMW (approximately USD 9,239) per employee per month. Only Kazakhstan citizens, foreigners holding a residence permit in Kazakhstan, and citizens of member countries (i.e. Russia, Belarus, Armenia, and Kyrgyzstan) of the Eurasian Economic Union who have a local employment agreement are subject to OPC.

In addition, individuals who are working under a service agreement (providing services on a Civil Contract basis) should not make OPC to the State Pension Centre in their own favour. Starting from 2019, OPC for these individuals should be done by a tax agent (company with which the contract is concluded).

Starting from 1 January 2024, the employer shall pay OPC at the rate of 1.5%.

The employer is required to allocate 5% of one's own resources as obligatory professional pension contributions (OPPC) to the employees engaged in jobs with harmful work conditions.