Hire in Kazakhstan

Perspectivas Globales

Hire in Kazakhstan

Kazakhstan hiring requires disciplined employment documentation, time-off administration, and practical handling of local tax obligations. Employers should align labour terms, payroll setup, and leave records before local onboarding.

6 de noviembre de 2024
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Operational snapshot

Hire in Kazakhstan

Kazakhstan hiring requires disciplined employment documentation, time-off administration, and practical handling of local tax obligations. Employers should align labour terms, payroll setup, and leave records before local onboarding.

Capital

Nur-Sultan

Payroll cycle

Monthly

Employer contribution

10%

Languages

Nur-Sultan

Moneda

Kazakhstani Tenge (KZT)

Last reviewed

23 de marzo de 2026

Employment and compliance summary

Employer cost and contributions

Employer planning should include wage commitments, rest-time and leave exposure, and the tax consequences of running local payroll. Operating budgets should be reviewed together with...

  • Employer planning should include wage commitments, rest-time and leave exposure, and the tax consequences of running local payroll.
  • Operating budgets should be reviewed together with employment terms and employer reporting obligations.

Payroll and tax operations

Payroll should reflect local tax treatment, the agreed employment terms, and the records needed to support compliant wage administration. Employers should confirm salary timing, deductions,...

  • Payroll should reflect local tax treatment, the agreed employment terms, and the records needed to support compliant wage administration.
  • Employers should confirm salary timing, deductions, and local documentation before the first payroll cycle.

Leave and holiday rules

Time-off and annual-leave handling should remain aligned with local employment rules and internal records. Leave balances should be reviewed alongside payroll and contract administration...

  • Time-off and annual-leave handling should remain aligned with local employment rules and internal records.
  • Leave balances should be reviewed alongside payroll and contract administration before status changes or exit.

Termination and notice

Employment changes should be documented carefully so final pay, leave settlement, and local labour records remain defensible. Exit handling should be checked against the employment...

  • Employment changes should be documented carefully so final pay, leave settlement, and local labour records remain defensible.
  • Exit handling should be checked against the employment relationship rules before execution.

Minimum Wage

In Kazakhstan, the minimum wage is set at 70,000 KZT per month as of 2024. This wage is intended to ensure that all workers receive a basic standard of living. Employers must comply with this regulation to avoid penalties and ensure fair compensation for their employees.

Minimum Wage RateMonthly Equivalent
70,000 KZT70,000 KZT
Minimum Wage in Kazakhstan

Income Tax

Kazakhstan employs a flat personal income tax rate of 10% on most types of income, including salaries. This tax is withheld by employers from employees’ gross salaries and remitted to the tax authorities. In addition to income tax, employees are also required to contribute to social security and health insurance.

Income Tax Breakdown

Tax TypeRate (%)
Personal Income Tax10%
Health Insurance (OMIC)2%
Pension Fund Contribution10%
Income Tax Breakdown in Kazakhstan

Employers are responsible for withholding these taxes from employees’ salaries and ensuring timely payments to the respective authorities.

Payroll Cost

The overall payroll cost for employers in Kazakhstan includes several components, such as social contributions and taxes. The total cost typically ranges from 16% to 21% of an employee’s gross salary, depending on various factors such as the nature of employment and additional benefits provided.

Employer Payroll Contributions

Contribution ItemRate (%)
Social Insurance3.5%
Medical Insurance3%
Social Tax9.5%
Employer Payroll Contributions in Kazakhstan

These costs must be factored into the overall budget when hiring employees in Kazakhstan.

Overtime Pay

In Kazakhstan, the standard working week is defined as 40 hours, with any hours worked beyond this considered overtime. Overtime pay must be compensated at a higher rate, typically at 1.5 times the regular hourly wage for the first two hours and double the regular rate for any additional hours worked.

Overtime Pay Regulations

Overtime DurationPay Rate
First 2 hours150% of regular pay
Subsequent hours200% of regular pay
Overtime Pay Regulations in Kazakhstan

Employers must ensure that overtime work is agreed upon in writing by both parties to avoid disputes and ensure compliance with labor laws.Understanding these aspects of pay and tax regulations in Kazakhstan is crucial for compliance with local laws and ensuring fair treatment of employees. By adhering to these guidelines, employers can create a positive work environment that supports employee satisfaction and productivity.

Last reviewed

23 de marzo de 2026

Sources

Reviewed by PIO Compliance Research Team against public labor, payroll tax, social contribution, leave, termination, and employer compliance references relevant to the approved country guide set.

Referenced sources

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