Monthly minimum wage for 2026. It also sets the caps for several pension, social and medical contributions.
Employer of Record · Kazakhstan
Employer of Record in Kazakhstan: hire without a local entity
Hire employees in Almaty, Astana or anywhere in Kazakhstan while NNRoad acts as the legal employer. You lead the work; we handle the Labour Code contract, e-contract registration, KZT payroll, tax, pension and medical contributions, and compliant offboarding.
- Since 2005EOR & payroll experience
- 5 daysto register each new contract
- No entityneeded to hire
01 At a glance
Kazakhstan employment facts for 2026
The statutory numbers that shape every offer, payslip and employer budget in Kazakhstan this year.
Overtime needs written consent, is capped at 2 hours a day, 12 a month and 120 a year, and is paid at least 1.5 times the normal rate.
Minimum paid annual leave in calendar days. Unused leave is paid out when employment ends.
From 2026, 10% on annual taxable income up to 8,500 MCI (KZT 36,762,500) and 15% on the excess.
Social tax 6%, social contributions 5%, medical insurance 3% and employer pension 3.5%, each with its own base and cap.
New employment contracts must be entered in the state e-contract system within 5 working days of signing.
2026 figures: MCI KZT 4,325, minimum wage KZT 85,000. Contribution bases and caps differ by item; we confirm each employee’s position before the first payroll. Sources: Labour Code, UAPF and the State Revenue Committee.
02 How it works
You lead the hire. We manage employment in Kazakhstan.
You keep full control over goals, performance, tools and reporting lines. NNRoad is the local legal employer and runs the contract, digital registration, payroll, contributions and offboarding, without you opening a Kazakhstan entity.
Start with a hiring review- 01
Role and route review
We confirm EOR is the right model, or whether payroll outsourcing, on-demand talent or Global Deployment fits better, and build a cost model in KZT.
Week 1 - 02
Contract and e-registration
We localise salary, schedule, probation (up to 3 months, 6 for managers), leave and IP terms, sign the contract and register it in the state system within 5 working days.
Week 1–2 - 03
Payroll and statutory set-up
Onboarding data, income tax deductions, pension (UAPF), social and medical contributions are configured before the first pay date.
Before day one - 04
Monthly operations
Payroll in KZT with payslips, withholding and payments by the 25th of the following month, plus quarterly Form 200.00 reporting.
Every month - 05
Lifecycle and offboarding
Salary changes, leave, amendments (registered within 15 calendar days) and compliant termination with final pay within 3 working days.
Ongoing
03 Offer planning
Plan an employment offer in Kazakhstan
Five areas decide whether an offer is competitive, compliant and predictable to run. Open each one for what to budget and check.
ContractsWritten contract and the state e-contract system
Written contract and the state e-contract system
An employment contract is a written agreement, on paper or signed electronically, and can be concluded in Kazakh and Russian. Employers must record it in the unified employment-contract accounting system:
- New contract
- Within 5 working days of signing.
- Amendments
- Within 15 calendar days of signing.
- Termination
- Within 3 working days of the termination date.
- Penalties
- Missing or late registration can lead to an administrative fine.
PayrollIncome tax and the 2026 contribution stack
Income tax and the 2026 contribution stack
Salary is fixed and paid in tenge, at least monthly and no later than the 10th of the following month. From 2026 the new Tax Code applies:
- Employee pays
- Pension 10% (UAPF), medical insurance 2% and income tax at 10%, or 15% on annual income above 8,500 MCI.
- Employer pays
- Social tax 6%, social contributions 5%, medical insurance 3% and employer pension 3.5% (rising to 5% by 2028).
- Standard deduction
- 30 MCI (KZT 129,750) a month for eligible employees, on application.
- Deadlines
- Payments by the 25th of the following month; Form 200.00 quarterly.
Working time & leaveHours, overtime and family leave
Hours, overtime and family leave
- Normal hours are up to 40 a week, on a five-day or six-day week; night work runs from 10 p.m. to 6 a.m.
- Overtime needs the employee’s written consent, is limited to 2 hours a day, 12 a month and 120 a year, and is paid at least 1.5 times the normal rate.
- Paid annual leave is at least 24 calendar days, and unused leave is compensated on termination.
- Maternity leave is 126 calendar days in the standard case, longer for complicated or multiple births; unpaid childcare leave can run until the child turns three.
AuthorizationEAEU citizens and other foreign nationals
EAEU citizens and other foreign nationals
- Citizens of Armenia, Belarus, Kyrgyzstan and Russia (EAEU) can work on an employment contract without a work permit, but registration and stay rules still apply.
- Most other foreign nationals need an employer permit to attract foreign labour, issued within the annual quota and subject to local-content ratios.
- The host employer must notify the migration service of the employee’s arrival within 3 working days; a temporary residence permit for work is issued for up to one year at a time.
If your hire needs a work permit, see Global Deployment in Kazakhstan.
OffboardingNotice, severance and final pay
Notice, severance and final pay
- Employee resignation
- At least one month’s notice, shorter with the employer’s consent.
- Liquidation or redundancy
- At least one month’s notice plus one month’s average pay.
- Failed probation
- Written reasons before probation ends; no severance.
- Final settlement
- All amounts, including unused leave, within 3 working days.
Reviewed in October 2026, including the 2026 Tax Code and Labour Code amendments in force in 2026. Official references: employment contracts in the unified system, mandatory pension contributions, maternity leave and work permits for foreigners.
04 Why NNRoad
EOR and payroll experience since 2005
- 24 hoursto reply to your enquiry
- 3 daysto a tailored proposal
- 1 partnerfor contracts, payroll and tax
Trusted by employers operating across borders
05 Explore Kazakhstan
Kazakhstan hiring and payroll resources
Further reading: Kazakhstan compliance hub · Kazakhstan blog · Kazakhstan country overview
06 FAQs
Kazakhstan EOR FAQs
Straight answers to the questions employers ask most before hiring in Kazakhstan.
Ask a specific questionCan a foreign company hire employees in Kazakhstan without a local entity?
Yes. Through NNRoad’s Employer of Record service, NNRoad is the local legal employer while your company directs the employee’s day-to-day work, goals and performance.
How is Kazakhstan EOR different from payroll outsourcing?
EOR covers the employment contract, its registration in the state system, payroll, contributions and offboarding. If you already have your own Kazakhstan entity and only need salary processing, Kazakhstan payroll outsourcing is usually the better fit.
Do employment contracts need to be registered with the state?
Yes. New contracts must be entered in the unified employment-contract system within 5 working days of signing, amendments within 15 calendar days and terminations within 3 working days.
What does an employee cost in Kazakhstan beyond gross salary?
In 2026 employers typically pay social tax 6%, social contributions 5%, compulsory medical insurance 3% and employer pension contributions of 3.5%, each with its own base and cap, plus accident insurance and leave costs. Employees pay 10% pension, 2% medical insurance and income tax at 10% or 15%.
Can an EOR hire EAEU citizens and other foreign nationals?
Yes. EAEU citizens can work on an employment contract without a work permit. Other foreign nationals usually need an employer permit within the annual quota; see Global Deployment in Kazakhstan.
Can we use a civil-law contract instead of employment?
Since 8 June 2026, a civil-law contract with an individual that has features of employment, such as work in a set position, under internal labour rules and for pay, is treated as an employment contract. Long-term, managed roles are safer under EOR.
How are final pay and unused leave handled?
Unused annual leave is compensated and all final amounts are paid within 3 working days of termination. Liquidation or redundancy also requires one month’s average pay.