Paying employees in Kazakhstan is more than sending money to a bank account. Employers must calculate gross-to-net pay, withhold income tax and social payments, pay their own contributions and report everything to the authorities. This guide explains how to pay staff in Kazakhstan step by step, what a payslip must show, and how foreign companies can pay salaries in Kazakhstan without a local entity.
- The basic rules for paying salaries in Kazakhstan
- Step-by-step: how monthly payroll works
- What must appear on a payslip
- Payment and filing deadlines
- How foreign companies can pay employees in Kazakhstan
- Frequently asked questions
The basic rules for paying salaries in Kazakhstan
- Currency: salaries for local employees are paid in Kazakhstani tenge (KZT), usually by bank transfer to the employee’s account.
- Frequency: under the Labor Code, wages must be paid at least once a month, no later than the first ten days of the following month. The exact payday is set in the employment contract or internal rules.
- Minimum wage: a full-time salary cannot be lower than the 2026 minimum monthly wage of KZT 85,000.
- Written contract: the salary amount, payment terms and working hours must be stated in a written employment contract.
Step-by-step: how monthly payroll works in Kazakhstan
Step 1: Register as an employer
To run payroll, the employer must be a registered taxpayer in Kazakhstan, usually a local LLP or branch, with a local bank account. If you do not have one, see the section on foreign companies below.
Step 2: Track time and calculate gross pay
Gross pay includes the base salary plus any overtime (at least 1.5 times the normal rate), night or holiday work, bonuses and allowances, and vacation pay.
Step 3: Withhold employee deductions
From gross pay, the employer withholds:
- Mandatory pension contribution (OPV): 10%
- Employee health insurance (VOSMS): 2%
- Personal income tax (IPN): 10%, or 15% on annual income above 8,500 MCI under the 2026 Tax Code, after a basic deduction of 30 MCI per month
Step 4: Calculate employer contributions
The employer pays on top of salary: social tax (6%), employer pension contribution (3.5%), social contributions (5%) and employer health insurance (3%), each with its own caps. Read more in our article on Kazakhstan’s new Tax Code 2026 and payroll.
Step 5: Pay the net salary and issue payslips
Transfer the net amount to each employee and provide a payslip that explains how it was calculated.
Step 6: Pay taxes and file reports
Withheld taxes and contributions are paid to the state, usually by the 25th of the month after payment. Employers also submit periodic declarations, such as the quarterly Form 200.00 on individual income tax and social tax.
What must appear on a payslip
Employers must inform employees in writing of the components of their pay. A good payslip in Kazakhstan shows:
- The pay period and days or hours worked
- Base salary and any extra payments (overtime, bonuses, vacation pay)
- Each deduction: pension, health insurance and income tax
- Net amount paid
Payslips are usually issued in Kazakh or Russian. Many international employers add an English version.
Key payment and filing deadlines
| Task | Typical deadline |
|---|---|
| Pay salaries | At least monthly, no later than the 10th of the following month |
| Pay withheld taxes and contributions | By the 25th of the following month |
| Form 200.00 declaration | Quarterly |
| Final pay on termination | No later than 3 working days after the employment ends |
Late payment of wages or taxes can lead to penalties, interest and labor inspections, so most companies set a fixed monthly payroll calendar.
How can a foreign company pay employees in Kazakhstan?
A company registered abroad cannot legally run local payroll in Kazakhstan on its own, because it is not registered to withhold taxes there. Simply wiring money from overseas leaves taxes unpaid and puts both you and the worker at risk. You have three practical options:
- Employer of Record (EOR): a local provider employs your staff and pays them on your behalf. This is ideal if you have no company in Kazakhstan.
- Payroll outsourcing: if you already have a local entity, a payroll provider calculates salaries, prepares payslips and files reports for you.
- Contractor payments: suitable only for genuine independent contractors, not full-time employees.
Frequently asked questions
Q: Can I pay my Kazakhstan employee from my overseas bank account?
A: Not as a regular employee, because taxes and social payments must be withheld locally. Use an EOR or a local entity instead.
Q: Can salaries be paid in cash?
A: Bank transfer is the standard and recommended method, as it creates a clear record for tax and labor inspections.
Q: What is the difference between payroll outsourcing and EOR?
A: With payroll outsourcing, you remain the legal employer and the provider handles calculations. With an EOR, the provider becomes the legal employer and handles everything.
Let NNRoad run your payroll in Kazakhstan
Whether you need someone to pay employees in Kazakhstan for you or a full Employer of Record solution, NNRoad handles salary calculations, payslips, taxes and reporting in line with the latest rules. Email [email protected] to get started.
This article is for general information only and does not constitute legal or tax advice. Rules are current as of 2026 and may change.