How to Hire Someone in Kazakhstan Without Opening a Company (2026 Guide)

Want to hire someone in Kazakhstan but don’t have a company there? You are not alone. Many businesses find a great developer, sales manager or project lead in Almaty or Astana and then realize they have no legal way to put that person on payroll. This guide explains, in plain language, how foreign companies hire staff in Kazakhstan without opening a local entity, what it costs, and how to stay compliant in 2026.

• Can a foreign company hire employees in Kazakhstan directly?
• Your three options: contractor, Employer of Record, or your own entity
• How hiring through an Employer of Record (EOR) works
• What it costs and how long it takes
• Common mistakes to avoid
• Frequently asked questions

Can a foreign company hire employees in Kazakhstan directly?

In most cases, no. To sign a local employment contract, withhold income tax and pay social contributions in Kazakhstan, the employer normally needs to be registered there as a legal entity or branch. A company based in China, Europe or the US cannot simply send a monthly wire transfer to a person in Kazakhstan and call it “salary.” Without local registration there is nobody to withhold personal income tax, pay pension and health insurance contributions, or file payroll reports with the State Revenue Committee.

Paying a full-time worker informally also creates risks: back taxes and penalties, disputes over employee rights, and the possibility that your foreign company is treated as having a taxable “permanent establishment” in Kazakhstan.

Your three options for hiring in Kazakhstan

1. Hire them as an independent contractor

You can sign a service agreement with a self-employed individual or individual entrepreneur. This is quick and suits short, project-based work. However, if the person works full-time, follows your schedule and reports to your managers, Kazakh authorities may view the relationship as hidden employment. Contractors also do not receive statutory benefits, which makes it harder to retain good people.

2. Use an Employer of Record (EOR)

An Employer of Record is a local company that legally employs the worker on your behalf. It is sometimes described as “borrowing” a licensed local employer, or as global employment outsourcing. The EOR signs a Kazakhstan-compliant employment contract, runs payroll, pays taxes and benefits, and handles HR paperwork. You still choose the person, assign their work and manage their performance day to day.

For most companies testing the market or hiring fewer than 10–20 people, an EOR is the fastest and lowest-risk way to hire in Kazakhstan without a company.

3. Register your own subsidiary or branch

Setting up a limited liability partnership (LLP) gives you full control, but it takes time and ongoing work: registration, a local bank account, accounting, tax filings and a local director. It makes sense once you have a large, long-term team. If you are considering this route, read our guide on how to start a business in Kazakhstan.

How hiring through an EOR works, step by step

1. You find the candidate and agree on salary, role and start date. If you need help finding people, an EOR provider can often support recruitment too.
2. The EOR prepares a local employment contract in line with the Labor Code of the Republic of Kazakhstan, including working hours, annual leave and confidentiality and IP clauses.
3. Onboarding and registration: the employee is registered for personal income tax, mandatory pension contributions, social contributions and mandatory social health insurance.
4. Monthly payroll: the EOR pays the salary in tenge (KZT) to the employee’s local bank account, issues payslips and pays all taxes and contributions to the government.
5. One invoice for you: you receive a single monthly invoice covering salary, employer contributions and the service fee, so you never have to deal with Kazakh tax offices yourself.

What does it cost and how long does it take?

Your total cost has three parts: the employee’s gross salary, the employer’s mandatory contributions, and the EOR service fee. In 2026, employer-side contributions in Kazakhstan typically add around 17% on top of gross salary. This includes the 6% social tax, a 3.5% employer pension contribution, 5% social contributions and 3% health insurance, each with its own caps. For a full breakdown, see our article on the cost of hiring an employee in Kazakhstan, or try the Kazakhstan labor cost calculator.

Through an EOR, onboarding usually takes days to a couple of weeks, depending on how quickly documents are signed. Registering your own entity and opening a bank account generally takes much longer.

Common mistakes to avoid

• Paying a full-time worker as a “freelancer” to save money. This can lead to reclassification and back payments.
• Agreeing to a net salary without understanding gross-to-net. Kazakhstan’s 2026 tax code changed income tax and deductions, so always confirm both gross and net figures.
• Using a non-local contract template. Contracts should follow Kazakh labor law and are usually prepared in Kazakh or Russian, often with an English version.
• Forgetting about foreign hires. If you want to relocate a non-Kazakh employee, work permit and quota rules apply. Our expat employment service can help.

Frequently asked questions

Q: Can I hire someone in Kazakhstan if my company is registered overseas?
A: Yes. The most common way is through an Employer of Record, which employs the person locally while you manage their work.

Q: Is an EOR the same as a PEO or staffing agency?
A: They are similar. An EOR becomes the legal employer, and a PEO usually shares employer duties with a company that already has a local entity. People also search for these services as “employment outsourcing,” “global hiring” or “international payroll.”

Q: Who owns the work the employee produces?
A: You do. A well-drafted EOR contract includes intellectual property assignment and confidentiality clauses in your favor.

Q: Can I later move the employee to my own company?
A: Yes. Many clients start with an EOR and transfer staff once they open a local entity.

Start hiring in Kazakhstan with NNRoad

NNRoad helps international companies hire, pay and manage employees in Kazakhstan without setting up a local company. Learn more about our Employer of Record service in Kazakhstan, or email us at [email protected] for a free consultation and cost estimate.

This article is for general information only and does not constitute legal or tax advice. Rates and rules are current as of 2026 and may change.