Payroll and Benefits Guide Kazakhstan
Last updated: May 09, 2023
Employer Payroll Contributions
Social Insurance (capped at 3.5% of seven times the minimum monthly wage)
Medical Insurance (OMIC) (contributions should not exceed ten times the minimum monthly wage)
Obligatory Professional Pension (OPPC)
(* applicable for employees working in harmful conditions)
16.00% – 21.00%
Total Employment Cost
Employee Payroll Contributions
|12.0%||Total Employee Cost|
Health Insurance (OMIC) (contributions should not exceed ten times the minimum monthly wage)
Pension (OPC) (The gross income subject to OPC is capped at 50 times the minimum monthly wage)
Employee Income Tax
The national monthly minimum wage is 70,000.00 KZT.
MINIMUM WAGE (PER MONTH)
Wages are paid on a monthly basis and the pay date is determined by either a collective agreement or the employment contract.
There are no provisions in the law.
A full-time workweek is 40 hours per week.
In general, overtime work must be agreed on in writing by the employee and employer. Overtime cannot exceed 2 hours per day (1 hour for dangerous work) and 12 hours per month.
Overtime is paid at the rate of 150% of the regular pay.
Paid Time Off
Employees are entitled to a minimum paid vacation period of 24 calendar days (excluding official holidays). Additional vacation days should be provided for employees working in hazardous or harmful conditions.
There are 12 public holidays.
Employees are entitled to 3 days paid Sick leave entitlement per year. The entitlement may increase up to 6 days for severe illness.
Mothers are entitled to 126 days of paid maternity leave, 70 days taken before the expected due date, and 56 (increasing to 70 if multiple births) after the birth of a child. In the event of a difficult birth, leave after the birth may be extended by 14 days.
If a mother resides in an area where nuclear tests were performed, the maternity leave is increased to 160 days and is split with 90 days before the expected due date and 70 after the birth.
The employer pays all Maternity leave at 100.00% of the regular salary rate.
PAID MATERNITY LEAVE (DAYS)
There is no Statutory Paternity leave in Kazakhstan.
In Kazakhstan, employees are entitled to request unpaid leave to care for a child until the child reaches the age of 3 years old.
Employees are entitled to up to 5 days of unpaid leave for Marriage, Bereavement (of a member of the immediate family), and exceptional circumstances.
Employers can terminate a fix term contract by giving the following reasons – business, personal, or worker’s misconduct. It requires notice and a written explanation for the termination. If the reason is misconduct, a warning needs to be given and the employee gets a chance to explain actions.
An employer or employee must provide written notice to the employee notifying them of the termination of the employment agreement.
If the employee requests it, the employer must provide an employment certificate/termination letter and include dates employed, nature of the job, salary, and recommendation. This letter must be provided within five working days from the date of request.
The statutory notice period is one month. If the employee agrees, the employer can give payment in lieu of notice.
There are no provisions in the law regarding severance pay.
The statutory probation period in Kazakhstan is up to 3 months.
All foreign nationals planning to visit Kazakhstan need to have a visa. A Kazakhstan visa obtained at diplomatic/consular services. There are several types of entry visas: business, tourist, transit, diplomatic, official, investor, work, study, and medical.
The immigration system of Kazakhstan provides several options for employers of foreign nationals. Nationals of Armenia, Belarus, Kyrgyzstan, and Russia are both visa and work-permit exempt. Requirements, processing times, employment eligibility, and benefits for accompanying family members vary by visa classification.
Business visitors must obtain a business visa before travel unless they are visa exempt based on their nationality. Business visas are available in a few subtypes (B1, B2, and B3) depending on the purpose of stay. Business visas can be issued for single, double, or multiple entries; visa validity varies between visa types.
Skilled workers use the Work Permit. Work permit validity ranges from one to three years based on the foreign national’s position. Renewal options similarly vary between work permit categories.
The standard rate of VAT in Kazakhstan is 12.00%
Stay up to date on payroll & employment law changes
The national monthly minimum wage is now 60,000.00 KZT.
Questions & Answers
Public Holidays Calendar
|Sunday||Jan-1||New Year’s Day|
|Monday||Jan-2||Second Day of the New Year|
|Saturday||Jan-7||Orthodox Christmas Day|
|Monday||Jan-9||Orthodox Christmas Day||In lieu|
|Wednesday||Mar-8||International Women’s Day|
|Sunday||May-7||Defender of the Fatherland Day|
|Monday||May-8||Defender of the Fatherland Day||In lieu|
|Wednesday||Jun-28||Feast of the Sacrifice|
|Thursday||Jul-6||Day of the Capital|
|Friday||Dec-1||Day of the First President of the Republic of Kazakhstan|
|Sunday||Dec-17||Day after Independence Day|
|Monday||Dec-18||Independence Day||In lieu|