Kazakhstan Mandatory Social Payments

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's 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.

This skill computes the five mandatory social payments that Kazakhstan layers on top of income tax: ОПВ (employee pension), ОПВР (employer pension), СО (social contributions / социальные отчисления), ОСМС (mandatory social health insurance / обязательное социальное медицинское страхование), and социальный налог (social tax). It covers the rules for individual entrepreneurs (ИП) and for employers paying staff, for tax year 2026 under the new Tax Code (Налоговый кодекс) effective 1 January 2026.

The AI applying this skill replies in the user's language — Russian, Kazakh, or English — but keeps the native abbreviations (ОПВ, ОПВР, СО, ОСМС, СН) and the units МЗП (minimum monthly wage) and МРП (monthly calculation index) intact, since these are the legal terms used on filings.

1. Quick Reference

Field	Value
Country	Kazakhstan (Республика Казахстан)
Tax year	2026
Authorities	State Revenue Committee (КГД / KGD) under the Ministry of Finance; State Social Insurance Fund (ГФСС); Social Health Insurance Fund (ФСМС); Unified Accumulative Pension Fund (ЕНПФ / UAPF)
Currency	KZT (Kazakhstani Tenge, ₸) only
МЗП (minimum monthly wage / МЗП / ең төмен жалақы)	85,000 ₸ for 2026 (unchanged from 2025)
МРП (monthly calculation index / МРП / айлық есептік көрсеткіш)	4,325 ₸ for 2026 (was 3,932 ₸ in 2025)
Collection portal	https://cabinet.salyk.kz (КГД); ЕНПФ for pension
Legal basis	New Tax Code of RK (eff. 1 Jan 2026); Law "On Compulsory Social Health Insurance"; Law "On Compulsory Social Insurance"; Social Code of RK
Version	1.0
Companion skill	social-contributions-workflow-base — MUST be loaded

Rate table (2026):

Payment	Abbrev.	Rate	Base	Who pays
Mandatory pension contributions	ОПВ	10%	Income (employee) or chosen income (ИП)	Employee / ИП for self
Employer mandatory pension contributions	ОПВР	3.5% (2026 step)	Employee income or ИП chosen income	Employer / ИП for self
Social contributions	СО	5%	Income less ОПВ (employee); chosen income (ИП)	Employer / ИП for self
Mandatory social health insurance	ОСМС	Employee withheld 2%; employer 3%	Employee income; ИП uses 1.4 МЗП as fixed base	Employer + employee / ИП for self
Social tax	Социальный налог (СН)	Employer 6% of payroll; ИП on general regime (ОУР): 2 МРП for self + 1 МРП per employee	Gross remuneration / fixed МРП for ИП	Employer / ИП on ОУР

ОПВР phase-in schedule (employer pension, ОПВР): 1.5% (2024) → 2.5% (2025) → 3.5% (2026) → 4.5% (2027) → 5.0% (2028). Applies for employees born after 1 January 1975.

Conservative defaults (apply when a fact is unknown):

Ambiguity	Default
ИП declared income unknown	Use the minimum base = 1 МЗП for ОПВ/ОПВР/СО, and 1.4 МЗП for ОСМС
Regime unknown (simplified vs general)	Assume the heavier path and flag for verification
Whether ИП on simplified pays social tax	Assume no social tax on simplified (2026 change), flag
Date of birth unknown (ОПВР eligibility)	Assume born after 1 Jan 1975 → ОПВР applies
Income above the ceiling	Apply the cap (50 МЗП for ОПВ/ОПВР; 7 МЗП for СО)
СО base for ИП (ambiguous, see §3.3)	Use chosen income with 1 МЗП floor / 7 МЗП cap, flag

2. Who Pays What

There are three actors. The same person can wear more than one hat (an ИП who also employs staff pays both for themselves and for each employee).

Individual entrepreneur (ИП) paying for themselves ("за себя"):

Payment	Does ИП pay it?	Notes
ОПВ	Yes	10% on a self-chosen income, 1 МЗП–50 МЗП
ОПВР	Yes	3.5% in 2026 on the same chosen income
СО	Yes	5% on chosen income, 1 МЗП–7 МЗП
ОСМС	Yes	Fixed: 5% of 1.4 МЗП (see §3.4)
Социальный налог	Only on the general regime (ОУР) — 2 МРП. On the simplified regime the ИП no longer pays social tax in 2026	Major 2026 change

Employee (наёмный работник) — amounts withheld from gross salary:

Payment	Withheld from employee?	Rate
ОПВ	Yes	10%
ОСМС	Yes	2%
ОПВР, СО, social tax	No — these are employer costs	—

Employer (работодатель / ТОО or ИП with staff) — paid on top of salary:

Payment	Employer pays?	Rate
ОПВР	Yes	3.5% (2026)
СО	Yes	5%
ОСМС (employer share)	Yes	3%
Социальный налог	Yes	6% of payroll (general); 1 МРП per employee for ИП on ОУР
ОПВ, ОСМС employee share	Withheld and remitted (employee's money)	10% / 2%

3. Each Payment — Base, Rate, Minimum, Ceiling

3.1 ОПВ — Mandatory Pension Contributions (обязательные пенсионные взносы)

• Rate: 10%.
• Employee base: gross income.
• ИП base: a self-declared income that the ИП chooses, bounded below by 1 МЗП and above by 50 МЗП.
• Minimum (ИП, monthly): 1 МЗП × 10% = 85,000 × 10% = 8,500 ₸.
• Ceiling (monthly): 50 МЗП × 10% = 4,250,000 × 10% = 425,000 ₸.
• Remitted to ЕНПФ (UAPF).

3.2 ОПВР — Employer Mandatory Pension Contributions (обязательные пенсионные взносы работодателя)

• Rate (2026): 3.5% (phase-in: 1.5→2.5→3.5→4.5→5.0%).
• Base: employee income (employer) or ИП chosen income, 1 МЗП–50 МЗП.
• Applies to: persons born after 1 January 1975. Not paid for older workers.
• Minimum (ИП, monthly): 1 МЗП × 3.5% = 2,975 ₸.
• Ceiling (monthly): 50 МЗП × 3.5% = 148,750 ₸.
• Paid from the employer's / ИП's own funds; not deducted from the worker. Remitted to ЕНПФ.

3.3 СО — Social Contributions (социальные отчисления)

• Rate: 5%.
• Employee base: income less ОПВ (i.e. gross − 10% ОПВ), bounded 1 МЗП–7 МЗП.
• ИП base: a chosen income, floor 1 МЗП, cap 7 МЗП.
• Minimum (monthly): 1 МЗП × 5% = 4,250 ₸.
• Ceiling (monthly): 7 МЗП × 5% = 595,000 × 5% = 29,750 ₸.
• Paid to the State Social Insurance Fund (ГФСС). Social-tax interaction changed in 2026: social tax is no longer reduced by СО (the old СН − СО offset is abolished — see §3.5).
• Ambiguity (verify): the exact СО base for ИП under the new Tax Code — specifically whether ОПВ is subtracted before applying 5% — is reported as unsettled in 2026 practice. Default to chosen income with the 1 МЗП floor and flag for the reviewer.
• A reduced 1% СО rate applies to self-employed persons using the special "единый платёж / СНР для самозанятых" regime; do not apply this unless the user confirms that regime.

3.4 ОСМС — Mandatory Social Health Insurance (обязательное социальное медицинское страхование)

• Employee withholding: 2% of income (cap 20 МЗП monthly base).
• Employer contribution: 3% of employee income in 2026 (income cap 10 МЗП per employee → max base 850,000 ₸; PwC also notes a 3,400,000 ₸ income cap reference).
• ИП for themselves: a fixed contribution of 5% of 1.4 МЗП.
  • 1.4 × 85,000 = 119,000 ₸ base × 5% = 5,950 ₸ per month.
• Remitted to the Social Health Insurance Fund (ФСМС).

3.5 Социальный налог — Social Tax (социальный налог / СН)

• Employer (general regime / ОУР): 6% of gross employee remuneration.
• ИП on the general regime (ОУР): a fixed social tax of 2 МРП for the ИП themselves plus 1 МРП per employee, per month.
  • 2 МРП = 2 × 4,325 = 8,650 ₸ for self.
  • 1 МРП = 4,325 ₸ per employee.
• ИП on the simplified regime (упрощёнка): does not pay social tax in 2026 (change under the new Tax Code). Verify the user's regime before applying.
• 2026 change: social tax is no longer reduced by social contributions (СО). The previous СН − СО offset is abolished, which raises the effective burden.

4. Computation & Worked Examples

All examples use 2026 values: МЗП = 85,000 ₸, МРП = 4,325 ₸.

Example 1 — ИП on the simplified regime, paying the minimum for themselves only

The ИП declares the minimum base (1 МЗП) and has no employees. On the simplified regime, no social tax is due in 2026.

Payment	Computation	Monthly amount
ОПВ	85,000 × 10%	8,500 ₸
ОПВР	85,000 × 3.5%	2,975 ₸
СО	85,000 × 5%	4,250 ₸
ОСМС	1.4 × 85,000 × 5%	5,950 ₸
Социальный налог	none (simplified)	0 ₸
Total social payments		21,675 ₸ / month

These social payments sit on top of the simplified-regime income tax (ИПН + social tax component of the simplified declaration), which this skill does not compute.

Example 2 — ИП on the general regime (ОУР), one employee, ИP declares 3 МЗП for self

ИП chosen income for self = 3 МЗП = 255,000 ₸. Employee gross salary = 300,000 ₸/month (born after 1975).

ИП for themselves:

Payment	Computation	Amount
ОПВ	255,000 × 10%	25,500 ₸
ОПВР	255,000 × 3.5%	8,925 ₸
СО	255,000 × 5% (within 7 МЗП cap)	12,750 ₸
ОСМС	1.4 × 85,000 × 5% (fixed)	5,950 ₸
Социальный налог (self)	2 МРП	8,650 ₸
Subtotal (self)		61,775 ₸

For the employee (salary 300,000 ₸):

Payment	Who	Computation	Amount
ОПВ	withheld	300,000 × 10%	30,000 ₸
ОСМС (employee)	withheld	300,000 × 2%	6,000 ₸
ОПВР	employer	300,000 × 3.5%	10,500 ₸
СО	employer	(300,000 − 30,000 ОПВ) × 5%	13,500 ₸
ОСМС (employer)	employer	300,000 × 3%	9,000 ₸
Социальный налог	employer	1 МРП per employee	4,325 ₸

Employer's own cost for this employee (ОПВР + СО + ОСМС-employer + СН) = 37,325 ₸. Withheld from the employee (ОПВ + ОСМС) = 36,000 ₸ (the employee's money, remitted by the ИП).

Example 3 — High earner hitting the ceilings (ИП declaring 60 МЗП)

The ИП wants to contribute on 60 МЗП = 5,100,000 ₸, but the ceilings cap each payment.

Payment	Cap applied	Capped base	Amount
ОПВ	50 МЗП	4,250,000 ₸	425,000 ₸
ОПВР	50 МЗП	4,250,000 ₸	148,750 ₸
СО	7 МЗП	595,000 ₸	29,750 ₸
ОСМС	fixed 1.4 МЗП	119,000 ₸	5,950 ₸

Note how СО caps far earlier (7 МЗП) than the pension payments (50 МЗП), and ОСМС is a flat fixed amount that does not scale with declared income at all.

5. Payment Calendar

Payment	Due date
ОПВ, ОПВР	By the 25th of the month following the reporting month (to ЕНПФ)
СО	By the 25th of the following month (to ГФСС via the State Corporation)
ОСМС	By the 25th of the following month (to ФСМС)
Социальный налог	Declared and paid by the 25th of the following month
ИП "за себя" social payments	Commonly remitted monthly; some ИП settle quarterly or by year end — verify the client's schedule
Reporting form	Form 200.00 (quarterly) reconciles individual income tax and social payments for employers; ИП-only payments may flow through the relevant declaration. Verify form for the client's regime.

All payments use a single State Corporation "Government for Citizens" channel for СО/ОСМС and ЕНПФ for pension. Always confirm the current 2026 deadlines against КГД before filing.

6. Tier 2 — Ambiguities and Escalation

Escalate to a Kazakhstan accountant (do not auto-decide) when:

1. СО base for ИП — whether ОПВ is deducted before the 5% (see §3.3). Unsettled in 2026.
2. Regime classification — whether the client is truly on simplified (упрощёнка), general (ОУР), retail tax, or the self-employed единый платёж. Social-tax liability turns on this.
3. ОПВР eligibility — date-of-birth cutoff (after 1 Jan 1975) and any exempt categories.
4. Special categories — pensioners, persons with disabilities, recipients of certain benefits, and foreign/EAEU workers have modified or exempt treatment. Out of scope here.
5. Caps interaction across multiple income sources — an individual with both employment and ИП income must aggregate against the ceilings; coordination rules need a human.
6. Mid-year rate or МЗП/МРП changes — if the budget law is amended mid-2026, recompute.

7. Reference + Test Suite

Reference figures (2026): МЗП = 85,000 ₸; МРП = 4,325 ₸. Ceilings: ОПВ/ОПВР = 50 МЗП; СО = 7 МЗП; ОСМС employee = 20 МЗП cap, employer = 10 МЗП cap; ИП ОСМС fixed base = 1.4 МЗП.

Authorities to cross-check before sign-off: КГД (kgd.gov.kz / cabinet.salyk.kz), ГФСС (State Social Insurance Fund), ФСМС (fms.kz), ЕНПФ (enpf.kz), and Big-4 2026 notes (PwC Kazakhstan "Individual — Other taxes").

Test suite (the AI must reproduce these):

#	Scenario	Expected
T1	ИП, simplified, minimum, no staff	21,675 ₸/month total; social tax = 0
T2	ИП ОПВ minimum	8,500 ₸
T3	ИП ОПВР minimum	2,975 ₸
T4	ИП СО minimum	4,250 ₸
T5	ИП ОСМС fixed	5,950 ₸
T6	ИП social tax for self (ОУР)	2 МРП = 8,650 ₸
T7	Social tax per employee (ИП ОУР)	1 МРП = 4,325 ₸
T8	СО cap	7 МЗП × 5% = 29,750 ₸
T9	ОПВ cap	50 МЗП × 10% = 425,000 ₸
T10	Employee ОПВ + ОСМС withheld on 300,000 ₸	30,000 + 6,000 = 36,000 ₸
T11	Reply language	AI answers in the user's language, keeps ОПВ/ОПВР/СО/ОСМС/СН and МЗП/МРП verbatim

PROHIBITIONS

• Do not compute individual income tax (ИПН), VAT (НДС), corporate income tax (КПН), or the simplified-declaration tax itself — this skill is only the social-payment layer.
• Do not advise on pension fund withdrawals, voluntary pension contributions, or investment returns in ЕНПФ.
• Do not handle special categories (pensioners, persons with disabilities, foreign/EAEU workers, civil servants, military) — escalate.
• Do not assert a rate as final if any 2026 figure is unverified; present the formula and write "verify against КГД/ГФСС/ФСМС/ЕНПФ".
• Do not file or submit on the client's behalf. Output is for a human accountant to review.
• Do not apply the 1% special-regime СО rate or the simplified "no social tax" rule without confirming the client's exact regime.

Disclaimer

This skill is research-verified against public 2026 sources (КГД, ЕНПФ, PwC Kazakhstan, and Kazakh accounting press) but is pending sign-off by a qualified Kazakhstan accountant. The new Tax Code took effect 1 January 2026 and rates/bases (especially the ОПВР phase-in, ОСМС shares, and the СО base for ИП) are subject to amendment and differing interpretations. All figures must be confirmed against the State Revenue Committee (kgd.gov.kz), the State Social Insurance Fund (ГФСС), the Social Health Insurance Fund (ФСМС), and ЕНПФ before use on a real filing. No liability is accepted for reliance on unverified figures. Provided as part of the open-source tax skills project at openaccountants.com.