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Global Payroll Team
Written by Global Payroll Team
Last updated May 7, 2026
Expert Reviewed
Payroll in Kazakhstan
Tax in Kazakhstan
Immigration in Kazakhstan

Kazakhstan map

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Mercans offers complete payroll, PEO and HR services in Kazakhstan

The ninth largest country in the world, Kazakhstan has significant oil, gas, uranium, and mineral reserves and remains one of Central Asia’s largest economies. The country’s industrial sector continues to rely heavily on mining, energy, and mineral processing, while transport, logistics, agriculture, and manufacturing also play an important role in economic development.

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Doing Business in Kazakhstan

With vast natural resources, Kazakhstan presents significant business opportunities in areas such as mining, agriculture, infrastructure, transport, logistics, manufacturing, and finance. Kazakhstan maintains strong trade ties with regional and global partners and offers a relatively educated and skilled workforce.

Entity Registration and Incorporation Requirements

Setting up a new business or expanding an existing one in Kazakhstan is straightforward. Choose how your company operates from a range of entity types that suit your individual circumstance.

Banking

Banking hours vary by institution and branch, but many banks commonly operate from Monday to Friday during standard business hours.

Working Week

The standard working week is generally 40 hours, usually worked from Monday to Friday.

Labor Law

The main pieces of legislation relating to employment include the Constitution of Kazakhstan and the Labor Code. Labor issues are regulated by the Ministry of Labor and Social Protection.

Main Industries

Oil, gas, uranium, coal, iron ore, copper, zinc, lead, gold, silver, and mineral processing

GDP Growth

5.0%

Dates & Numbers

yyyy/mm/dd

Official State Name

Republic of Kazakhstan

Population

20.29 million

Capital

Astana

Major Languages

Kazakh and Russian

Currency

Kazakhstani tenge (KZT)

Internet Domain

.kz

International Dialing Code

+7

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Kazakhstan
Nur-Sultan, KZ
9:16 pm, May 13, 2026
11°C
clear sky
66 %
Wind Gust: 0 mph
Clouds: 0%
Sunrise: 4:27 am
Sunset: 7:53 pm

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Payroll

The minimum wage is set by law and is periodically revised. Employment remuneration is also affected by mandatory pension, social, and medical insurance contributions, as well as personal income tax withholding.

It is acceptable to provide employees with online payslips

Payslip

Payroll reports should generally be kept in line with applicable tax and employment record-keeping requirements

Reports

Employees receive paid annual leave of at least 24 calendar days

Annual Leave

Employees are entitled to temporary disability leave and sick pay based on supporting medical documentation

Sick Leave

126 calendar days of maternity leave, while there is no general statutory provision for paternity leave

Maternity & Paternity Leave

Notice periods vary depending on the ground for termination, with at least 1 month required in certain employer-initiated cases

Employee Termination

There are no provisions mandated by law regarding the 13th month salary

13th month salary

85,000 KZT per month

Minimum Wage

Overtime payment is calculated at at least 1.5 times the employee’s ordinary rate of pay and overtime is generally limited to 2 hours per day

Overtime

Severance pay may apply in cases such as liquidation, downsizing, or other grounds specified by law

Severance Pay

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Tax and Social Security

Employment wages are generally subject to personal income tax, mandatory pension contributions, social tax, social insurance contributions, and mandatory medical insurance contributions.

Tax

Employment wages are subject to personal income tax. Kazakhstan also applies corporate income tax and value added tax under the tax code.

20%

Corporate Income Tax

15%

Personal Income Tax

N/A

Sales Tax

16%

VAT

Social Security

Pension contributions are withheld from the employee’s gross wages. Employers are also responsible for social tax, social insurance, and medical insurance contributions, while employees contribute pension and medical insurance contributions where applicable.

26%

Social Security Rate

14%

Social Security Rate for Employers

12%

Social Security Rate for Employees

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Employment Law

Independent contractors may be subject to different rules compared to employees. Contractors are generally not entitled to the same statutory protections, paid leave, or termination rights as employees under the Labor Code.

Employment Agreement

A written employment contract is required and must contain details of the parties, job description, employment term, and the rights and responsibilities of each party.

Working condition

Under the Labor Code, working hours generally cannot exceed 40 hours per week. Reduced working hours apply to certain categories, including employees under 18 years of age and those working in harmful or hazardous conditions.

Leaves

Employees have the right to sick leave and temporary disability benefits based on medical certification. In addition to annual vacation, various other leave types may apply, including maternity leave and childcare-related leave.

Employment termination

Notice periods vary. At least 1 month’s notice must be provided to an employee prior to termination where dismissal is due to liquidation or downsizing. In some other cases under the Labor Code, notice may not be required.

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Varies

Minimum notice period for terminating an employee

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Varies by year

Total number of public holidays

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40

Working hours per week

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Not specifically fixed

Total number of days for Compassionate & Bereavement Leave

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Immigration

Business visas are issued to foreign nationals who travel for short-term business purposes. Foreign nationals intending to work in Kazakhstan generally require a work permit and the appropriate work visa or other valid immigration status.

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Residency permits

An employee who transfers from a foreign corporate entity to work for a related entity in Kazakhstan is generally required to obtain a work visa based on a work permit or other eligible immigration basis. The exact period depends on the permit and visa category.

Work Permit Validity

Typically up to 1 year, subject to category and renewal rules

Required Documents

A letter confirming the employer’s invitation to the foreign worker

A notarized copy of the employing company’s current charter, where required

A copy of the employee’s work permit, where required

The employer’s power of attorney, where applicable

Written evidence that the employer has no outstanding taxes, where requested

Proof of payment of the consular fee

Compliant, reliable, error-free and touchless payroll in Kazakhstan

Build the best team and hire top talent compliantly in Kazakhstan. Get in touch with Kazakhstan payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
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    FAQs

    What is an Employer of Record (EOR) in Kazakhstan and how does it work for foreign companies?

    An EOR in Kazakhstan legally employs staff on behalf of foreign companies. It manages contracts, payroll, taxes, and compliance so businesses can hire locally without setting up a legal entity.

    Why should businesses use an EOR instead of setting up a local entity in Kazakhstan?

    Using an EOR saves time and cost, ensures full legal compliance, and allows companies to enter the Kazakh market quickly without the complexity of forming a local company.

    How does payroll outsourcing in Kazakhstan ensure compliance with tax and labor laws?

    Payroll providers process salaries, taxes, and social contributions in line with Kazakh regulations, keeping all filings accurate and compliant with current laws.

    Can an Employer of Record in Kazakhstan hire employees and manage work permits for international companies?

    Yes. An EOR can hire employees and assist with work permits and visas for foreign nationals, enabling compliant operations without a local entity.

    What are the main benefits of using EOR and payroll services in Kazakhstan for global expansion?

    Key benefits include quick hiring, full compliance, reduced risk, expert payroll support, and flexibility to scale operations efficiently.

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