Payroll Social in Kyrgyzstan

Payroll & social contributions for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Kyrgyzstan · tax year 2025 · changed 25 Jun 2026

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Key figures: Kyrgyzstan, 2025

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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

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Social Fund contributions and payroll withholding

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.

Total employer Social Fund contribution — 17.25% percent of gross salary (Law on State Social Insurance of the Kyrgyz Republic)
Employer — Pension Fund — 15% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)
Employer — Mandatory Medical Insurance Fund — 2% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)
Employer — Health Improvement Fund — 0.25% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)
Total employee Social Fund contribution — 10% percent of gross salary (Law on State Social Insurance of the Kyrgyz Republic)
Employee — Pension Fund — 8% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)
Employee — State Accumulative Pension Fund — 2% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)
Combined Social Fund rate (employer + employee) — 27.25% percent of gross salary (Law on State Social Insurance of the Kyrgyz Republic)
Foreign employees — Social Fund contributions apply equally to Kyrgyz citizens and foreign nationals working in Kyrgyzstan (Law on State Social Insurance of the Kyrgyz Republic)
Payroll income tax withholding (PAYE-equivalent) — 10% flat, withheld by the employer as tax agent percent (Tax 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 month (approx — confirm exact day) (Tax 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 salary (approx — confirm) (Law on State Social Insurance of the Kyrgyz Republic)

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Social Fund contributions and payroll withholding

Total employer Social Fund contribution — 17.25% percent of gross salary (Law on State Social Insurance of the Kyrgyz Republic)

Employer — Pension Fund — 15% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)

Employer — Mandatory Medical Insurance Fund — 2% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)

Employer — Health Improvement Fund — 0.25% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)

Total employee Social Fund contribution — 10% percent of gross salary (Law on State Social Insurance of the Kyrgyz Republic)

Employee — Pension Fund — 8% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)

Employee — State Accumulative Pension Fund — 2% percent of gross salary (approx — confirm component split) (Law on State Social Insurance of the Kyrgyz Republic)

Combined Social Fund rate (employer + employee) — 27.25% percent of gross salary (Law on State Social Insurance of the Kyrgyz Republic)

Foreign employees — Social Fund contributions apply equally to Kyrgyz citizens and foreign nationals working in Kyrgyzstan (Law on State Social Insurance of the Kyrgyz Republic)

Payroll income tax withholding (PAYE-equivalent) — 10% flat, withheld by the employer as tax agent percent (Tax 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 month (approx — confirm exact day) (Tax 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 salary (approx — confirm) (Law on State Social Insurance of the Kyrgyz Republic)