Source-cited draft: payroll & social contributions for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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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% of gross salaryLaw on State Social Insurance of the Kyrgyz Republic | |
| Employer — Pension Fund | 15% of gross salaryLaw on State Social Insurance of the Kyrgyz Republic | |
| Employer — Mandatory Medical Insurance Fund | 2% of gross salaryLaw on State Social Insurance of the Kyrgyz Republic | |
| Employer — Health Improvement Fund | 0.25% of gross salaryLaw on State Social Insurance of the Kyrgyz Republic | |
| Total employee Social Fund contribution | 10% of gross salaryLaw on State Social Insurance of the Kyrgyz Republic | |
| Employee — Pension Fund | 8% of gross salaryLaw on State Social Insurance of the Kyrgyz Republic |
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 library.
| Employee — State Accumulative Pension Fund | 2% of gross salaryLaw on State Social Insurance of the Kyrgyz Republic |
| Combined Social Fund rate (employer + employee) | 27.25% of gross salaryLaw 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 Republic |
| 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 facts database. General reference only — confirm with a qualified professional before acting.
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