Kazakhstan

Social security contributions in detail

The following are withheld from the employee's income:

  • Individual income tax. The tax rate is 10% of gross salary after applicable deductions (including but not limited to deductions for pension contributions and contributions to the social medical insurance fund). If the employee's taxable income does not exceed 25 monthly calculation indices (in 2020, the monthly calculation index is KZT 2,651), the tax rate is reduced to 1%.
  • Contributions to the unified accumulative pension fund in the amount of 10% of gross salary.
  • Contributions to the social medical insurance fund in the amount of 1% of gross salary as of 1 January 2020, and 2% starting from 1 January 2021.

The employer makes the following payments for its employees from its own funds:

  • Social tax in the amount of 9.5% of gross salary after applicable deductions (including but not limited to deductions for pension contributions and contributions to the social medical insurance fund). The employer’s contribution to the state social insurance fund is deducted from the amount payable.
  • Contribution to the state social insurance fund in the amount of 3.5% of gross salary.
  • Occupational pension contributions in the amount of 5% of gross salary (made in respect of employees who work in harmful, hazardous or severe labour conditions; the list of such work is set by the government).
  • Contributions to the social medical insurance fund in the amount of 2% of gross salary as of 1 January 2020, and 3% starting from 1 January 2022.
  • Starting from 1 January 2023, employers will also be required to make mandatory contributions to the unified accumulative pension fund in the amount of 5% of gross salary.

The above payments must be made by employers each month.

Hide note

Author: Aequitas

Date: April 2020


Note: All currency conversions into EUR were made on 1 February 2019, using a mid-market rate.