Source-cited draft: payroll & social contributions for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Total employer Social Fund contribution
17.25%Law on State Social Insurance of the Kyrgyz RepublicView source ↗
Employer — Pension Fund
15%Law on State Social Insurance of the Kyrgyz Republic
Employer — Mandatory Medical Insurance Fund
2%Law on State Social Insurance of the Kyrgyz Republic
Employer — Health Improvement Fund
0.25%Law on State Social Insurance of the Kyrgyz Republic
Total employee Social Fund contribution
10%Law on State Social Insurance of the Kyrgyz RepublicView source ↗
Employee — Pension Fund
8%Law on State Social Insurance of the Kyrgyz Republic
Employee — State Accumulative Pension Fund
2%Law on State Social Insurance of the Kyrgyz Republic
Combined Social Fund rate (employer + employee)
27.25%Law on State Social Insurance of the Kyrgyz Republic
Foreign employees
Social Fund contributions apply equally to Kyrgyz citizens and foreign nationals working in KyrgyzstanLaw on State Social Insurance of the Kyrgyz RepublicView source ↗
Payroll income tax withholding (PAYE-equivalent)
10% flat, withheld by the employer as tax agentTax Code of the Kyrgyz Republic
Monthly remittance / reporting deadline
Withheld PIT and Social Fund contributions remitted and reported monthly, by the 15th–20th of the following monthTax Code of the Kyrgyz Republic
Contribution wage base / cap
No published upper earnings cap on the standard Social Fund base; contributions apply to full gross salaryLaw on State Social Insurance of the Kyrgyz Republic
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers in Kyrgyzstan withhold 10% personal income tax and the employee's Social Fund contribution from salary, and pay an additional employer Social Fund contribution on top of gross pay. Contributions fund the state pension, medical insurance and the accumulative pension pillar.
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Other Kyrgyzstan computations in the OpenAccountants Tax Library.