Payroll Taxes and Social Contributions for Foreign Employees in Kazakhstan in 2026: Income Tax, Pension, Social and Medical Insurance by Category

For a foreign employee in Kazakhstan, the employer always withholds individual income tax (IIT) and pays 6% social tax. Everything else depends on the employee's status. For a foreigner with a residence permit and for an EAEU citizen, almost the same set applies as for a Kazakh citizen: pension contributions, employer pension contributions, social contributions and compulsory health insurance. For a foreigner without a residence permit from a non-EAEU country (the typical work permit and C3 visa holder), pension contributions, social contributions and health insurance are, as a rule, not charged. Below is a summary table with explanations for each payment.

2026 rates

The monthly calculation index (MCI) for 2026 is KZT 4,325, so the 8,500 MCI threshold equals KZT 36,762,500 of annual income. OPVR rises under Article 251 of the Social Code: 4.5% from 2027 and 5% from 2028.

Table by employee category

"As a rule" in the first column is not a hedge for its own sake. The specific employee's status (residence permit, kandas, an international treaty with their country, remote work) changes the calculation. Before the first payroll, confirm the position with your accountant and, if in doubt, request a clarification from the State Revenue Committee.

Income tax: resident or non-resident

The new Tax Code (No. 214-VIII, in force from 1 January 2026) introduced a progressive scale: 10% on annual income up to 8,500 MCI and 15% on the excess.

• Non-resident. Income under an employment contract with an employer in Kazakhstan is Kazakh-source income (Article 679(1)(23) of the Tax Code). The tax agent withholds IIT at source on the same scale, but without tax deductions (Article 692(3)).
• Resident. A foreigner becomes a tax resident after at least 183 calendar days in Kazakhstan in any consecutive 12-month period. Deductions then apply: the basic deduction (30 MCI a month), OPV, VOSMS and others.
• EAEU citizens. Article 73 of the EAEU Treaty requires income of workers from member states to be taxed at resident rates from the first day of work, without waiting for 183 days.

If the employee holds a tax residence certificate from another country, the relevant double tax treaty applies. For business taxes in general, see our overview of taxes for foreign businesses in Kazakhstan in 2026.

Social tax

From 2026 the basic social tax rate is 6%, and the tax is no longer reduced by social contributions as it used to be. The employer pays it on employees' income. If the monthly base is below 14 MCI, the tax is calculated on 14 MCI (except in the month of hiring or dismissal). As a general rule, the employee's citizenship does not affect the obligation to pay it.

Pension contributions: OPV and OPVR

OPV at 10% is withheld from the employee's income (Article 249 of the Social Code), with the base capped at 50 minimum wages a month per agent. OPVR is paid by the employer at its own expense: 3.5% in 2026, but not for employees born before 1 January 1975.

Who participates:

• Kazakh citizens and kandases;
• residence permit holders, i.e. foreigners permanently residing in Kazakhstan, to whom the Social Code extends pension provision on equal terms with citizens;
• EAEU citizens, under the Agreement on Pension Provision for Workers of EAEU Member States (ratified by Law No. 381-VI of 7 December 2020, in force from 1 January 2021). Contributions go to an individual pension account with ENPF, which opens automatically with the first payment.

A temporarily staying foreigner from a non-EAEU country without a residence permit is, as a rule, not on this list.

Social contributions

SO at 5% is paid by the employer to the State Social Insurance Fund (Article 244 of the Social Code). The base is income minus OPV, capped at 7 minimum wages a month. Payment is due by the 25th of the following month (Article 246).

Compulsory social insurance covers permanently residing foreigners on equal terms with citizens (Article 243). For EAEU citizens, Article 98(3) of the EAEU Treaty provides social security, other than pensions, on the same terms as for citizens of the country of employment.

Compulsory health insurance (OSMS)

The employee pays VOSMS at 2% and the employer pays OOSMS at 3%. Participants are Kazakh citizens, kandases, residence permit holders and, under Article 98 of the EAEU Treaty, workers from member states.

Foreigners without a residence permit from non-EAEU countries are, as a rule, not OSMS participants. However, Article 35(6) of the Law "On Population Migration" requires a foreign worker to have medical insurance covering primary health care. Without it neither a C3 visa nor a residence permit can be issued. This is a separate insurance contract, not a fund contribution.

Worked example

A specialist earns KZT 1,000,000 a month, is in their fifth month of work, has no residence permit and is a Turkish citizen (non-resident):

• IIT: 10% × 1,000,000 = KZT 100,000 (no deductions; annual income still below the threshold);
• social tax: 6% × 1,000,000 = KZT 60,000 at the employer's expense;
• OPV, OPVR, SO and OSMS are, as a rule, not charged.

The same employee with a residence permit and resident status: OPV of KZT 100,000, VOSMS at 2% subject to the cap, deductions reduce the IIT base, and the employer also pays OPVR, SO and OOSMS. The difference in payroll cost is significant, so budget for it together with the permit fee when planning to hire a foreign employee.

How an employee's status changes over time

The set of payments for the same person can change several times during their employment:

• First months on a C3 visa or residence permit. The employee is a non-resident: IIT without deductions and social tax; pension contributions, SO and OSMS are, as a rule, not charged.
• After 183 days in the country. The employee becomes a tax resident and deductions apply to IIT. The set of contributions does not change by itself, because it depends on immigration status, not on tax residency.
• After receiving a residence permit. The foreigner becomes a permanent resident: from the date the permit is issued, OPV, OPVR, SO and OSMS are charged.
• EAEU citizen. Resident tax rates and contributions apply from day one, without waiting for 183 days or a residence permit.

What to check before the first payroll

• citizenship and residence permit status (a copy in the personnel file);
• date of entry and number of days in Kazakhstan over the last 12 months;
• a tax residence certificate from another country, if the employee relies on one;
• the IIN and the ESUTD contract record;
• the employee's year of birth, which determines OPVR.

Common mistakes

• Charging "everything as for a Kazakh citizen" for a worker without a residence permit. Overpaid OPV then has to be refunded.
• Not charging OPV for an EAEU citizen. It has been mandatory since 2021.
• Not reviewing status after 183 days. Residency changes how deductions work.
• Missing a change of status. A newly issued residence permit is a reason to recalculate contributions from the issue date.
• No IIN. Without it you cannot record the contract in ESUTD or report correctly. See our article on the IIN for foreigners.

Visa Navigator helps employers with the migration side of hiring (work permit, C3 visa, residence permit, IIN) and explains how the employee's status affects the calculations. Tax accounting and reporting stay with your accountant. More on the Work Permit and Company Registration service pages.

This material is for information only and does not constitute legal advice. Rules and practice change — verify the current requirements as of the date you apply.