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Hiring in Kazakhstan: Complete Guide 2027

Everything you need to know about hiring and managing employees in Kazakhstan

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Last updated on October 20, 2026
Numbers

Overview

Kazakhstan is the largest economy in Central Asia, with Almaty as the commercial centre and Astana as the seat of government. The 2026 Tax Code cut employer social tax from 11% to 6% and raised the employer pension contribution (OPVR) to 3.5%, so total employer charges sit near 17.5% of gross. Income tax is 10% up to 8,500 MCI a year (KZT 36.8 million) and 15% above. Every employment contract must be registered in the unified system ESUTD on enbek.kz, and a foreign hire needs a work permit under the regional quota. An EOR with its own Kazakh entity handles both registrations.

KZT

Currency

Kazakh, Russian

Primary Language

17-18%

Payroll Tax

Monthly

Pay Frequency

Employer Expenses and Deductions

Overview

Employer Costs

Employer Social Contributions

≈17.5%

Mandatory Benefits

Social tax 6%

EOR Service Fee

$350–650/mo

Total Additional Cost

~35–45%

Employee Deductions

Income Tax

10–15% progressive

Employee Social Contributions

12%

Mandatory Employee Benefits

10% pension

PAYROLL & SETUP

Setting Up Payroll in Kazakhstan

Payroll in Kazakhstan runs monthly in tenge. The employer registers with the State Revenue Committee, files the 200.00 return and pays each charge by the 25th of the following month through the State Corporation "Government for Citizens", which routes the money to the UAPF (ENPF) and the Social Health Insurance Fund. Employer charges in 2026: social tax 6% (down from 11% under the new Tax Code), social contributions 5% to the State Social Insurance Fund on a base capped at 7 minimum wages, employer pension contributions (OPVR) 3.5% for staff born after 1974 on a base of 1 to 50 minimum wages, and medical insurance (OSMS) 3%. Withheld from the employee: 10% pension (capped at 50 minimum wages), 2% medical insurance and income tax at 10% up to 8,500 MCI a year, 15% above. The minimum wage is KZT 85,000 a month and the MCI KZT 4,325 in 2026. An EOR issues the payslip, files the return and registers the contract in ESUTD.

Labor Laws

Key Labor Laws &
Requirements

Employment Contracts

  • Written contract in Kazakh and Russian
  • Registered in ESUTD on enbek.kz before day one
  • Probation up to 3 months (6 for managers)

Leave & Time Off

  • 24 calendar days of annual leave
  • Maternity 126 calendar days, paid by the social insurance fund
  • About 15 public holidays

Termination Rules

  • A listed ground and a written reason for every dismissal
  • 1 month of notice and 1 month of severance on redundancy
  • 2 months of notice when an employee refuses new terms

COMPLIANCE

ESUTD Registration and Termination Compliance in Kazakhstan

The Labour Code of 2015 requires a written contract in Kazakh and Russian, registered in ESUTD on enbek.kz before day one. Probation runs up to 3 months, 6 for managers and chief accountants. A dismissal needs one of the grounds the Code lists, a written reason and the matching procedure: redundancy carries one month of notice and severance of one average monthly wage (two when the contract or a collective agreement says so); an employee who refuses changed terms gets two months of notice. Annual leave is 24 calendar days, the week 40 hours, maternity leave 126 calendar days paid by the social insurance fund. Foreign hires need a work permit under the regional quota unless exempt (intra-corporate transfer, Astana Hub).

Key Challenges

  • Every contract must be registered in ESUTD on enbek.kz before day one
  • Work permits for foreigners run through regional quotas
  • Four employer charges and three withholdings on each payslip
  • Employment documents in Kazakh and Russian
  • Redundancy: one month of notice plus severance

Country Highlights

Advantages

  • Employer charges near 17.5%, among the lowest in the region
  • Income tax at 10% up to 8,500 MCI a year
  • Deep oil, gas and mining talent pool
  • Astana Hub tax regime and visa exemptions for tech companies
  • A senior developer costs about 40% of a US hire
Questions

Frequently asked questions

Hiring in Kazakhstan through an EOR, in short.

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How much does an employer pay on top of salary in Kazakhstan?

Employer contributions in Kazakhstan come to ≈17.5%; the largest mandatory line is Social tax 6%. With the other statutory benefits and a typical EOR fee, budget ~35–45% on top of gross salary.

What does an EOR charge per employee in Kazakhstan?

Published EOR fees in Kazakhstan run $350–650/mo per employee per month, with any setup fee negotiated separately. The fee is flat, so it weighs less as the salary rises.

What does an employee in Kazakhstan pay in tax and contributions?

Income tax is 10–15% progressive and employee social contributions are 12% (10% pension), both withheld by the employer on every pay run.

How long does it take to hire through an EOR in Kazakhstan?

5-10 Days once the employee's documents are in. The contract is issued by the EOR's local entity and payroll runs on the local cycle (Monthly).

Which EOR providers rank best in Kazakhstan?

STAFAR, Gegidze and Deel hold the first three places in our ranking for hiring in Kazakhstan. The full top 10, with the questions to put to each provider before signing, is here: Top 10 EOR providers in Kazakhstan.

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