Source-cited draft: payroll & social contributions for Kazakhstan (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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Every figure is drawn from this Tax Guide and cited to its source.
Mandatory pension contribution (OPV) — employee
10% of monthly income, withheld by the employerLaw on Pension Provision in the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes
OPV income cap
Monthly income subject to OPV is capped at 50 times the minimum wageLaw on Pension Provision in the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes
Mandatory employer pension contribution (OPVR)
2.5% (employer-borne) in 2025, rising 1 percentage point per year toward 5% by 2028Law on Pension Provision in the Republic of Kazakhstan — https://www.bcc.kz/en/bcc-journal/opvr/
Social tax — employer
11% (employer-borne), reduced by social contributions paidTax Code of the Republic of Kazakhstan — https://orbitax.com/news/country/article/Kazakhstan-Increases-Social-Se-57859
Social contributions (SO) — employer
5% (employer-borne) of assessed incomeLaw on Mandatory Social Insurance — https://orbitax.com/news/country/article/Kazakhstan-Increases-Social-Se-57859
Mandatory medical insurance (VOSMS) — employee
2% of income, withheld by the employerLaw on Mandatory Social Health Insurance — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes
Mandatory medical insurance (OOSMS) — employer
3% of income (employer-borne)Law on Mandatory Social Health Insurance — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes
Personal income tax withholding (PAYE-equivalent)
Employer withholds 10% PIT on net taxable employment income each monthTax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income
Approximate combined payroll load
Combined employer + employee payroll charges total roughly 23-24% of gross in 2025Tax Code of the Republic of Kazakhstan — https://orbitax.com/news/country/article/Kazakhstan-Increases-Social-Se-57859
Minimum monthly wage (MZP) for 2025
KZT 85,000 per monthLaw on the Republican Budget for 2025-2027 — https://www.bcc.kz/en/bcc-journal/mpr-mzp/
Payroll taxes/contributions remittance deadline
By the 25th day of the month following the month in which income was paidTax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Kazakhstan payroll combines employer-borne charges (social tax, social contributions, employer pension and medical) with employee deductions (OPV pension, VOSMS medical) and employer withholding of personal income tax. Rates and caps below reflect tax year 2025.
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Other Kazakhstan computations in the OpenAccountants Tax Library.