Gross-to-net calculation
Base pay, allowances, bonuses, overtime, leave pay, taxable benefits and deductions, calculated in KZT.
Payroll, tax & reporting
Payroll Outsourcing in Kazakhstan: accurate KZT payroll under the 2026 Tax Code
Your entity stays the employer. NNRoad runs Kazakhstan payroll every month: gross-to-net in tenge, 10%/15% income tax, pension, medical and social payments, payslips and quarterly Form 200.00 data your finance team can reconcile.
- By the 10thsalaries paid
- By the 25thtaxes and contributions paid
- Since 2005running payroll
01 Is this service right for you?
Payroll outsourcing for companies with a Kazakhstan entity
Payroll outsourcing does not create a legal employer. It works when your company already employs staff in Kazakhstan and wants payroll done accurately and on time.
A good fit if you
- Already have a Kazakhstan company, branch or employing structure
- Employ local staff, EAEU citizens or expatriates in Almaty, Astana, Atyrau or elsewhere
- Want to move off spreadsheets or a fragmented local provider
- Need payroll that reconciles with tax payments and Form 200.00
Consider instead
- No local entity yet
- Employer of Record lets you hire without one.
- Foreign staff
- Expat Employment for permits and residence.
- Short-term work
- On-Demand Talent for project teams.
02 2026 payroll indicators
The numbers every 2026 payroll depends on
Thresholds, deductions and contribution caps are set in MCI or minimum wages, so they change every year. Ours are updated before the first pay run.
| Indicator | 2026Amount | Used forPayroll relevance |
|---|---|---|
| Monthly calculation index (MCI) | KZT 4,325 | Tax thresholds, deductions and penalties |
| Minimum monthly wage | KZT 85,000 | Minimum pay checks and contribution caps |
| 8,500 MCI a year | KZT 36,762,500 | Income above this is taxed at 15% instead of 10% |
| 30 MCI a month | KZT 129,750 | Standard income tax deduction, on application |
| 7 minimum wages | KZT 595,000 | Monthly cap for employer social contributions |
| 20 minimum wages | KZT 1,700,000 | Cap for the employee’s 2% medical contribution |
| 40 minimum wages | KZT 3,400,000 | Cap for the employer’s 3% medical contribution |
| 50 minimum wages | KZT 4,250,000 | Cap for employee and employer pension contributions |
03 Tax and contributions
What employees pay and what employers pay
Each item has its own base, cap and eligibility rules, so employer cost is not a flat percentage of salary.
Withheld from the employee
- Pension contributions (OPV) · 10%
- Paid to the UAPF, capped at 50 minimum wages.
- Medical insurance (VOSMS) · 2%
- Capped at 20 minimum wages.
- Income tax · 10% / 15%
- 15% applies to annual taxable income above 8,500 MCI.
Paid by the employer
- Social tax 6% of income after pension and medical deductions
- Social contributions 5%, on a base of 1 to 7 minimum wages
- Medical insurance (OOSMS) 3%, capped at 40 minimum wages
- Employer pension (OPVR) 3.5% in 2026, rising to 5% by 2028
- Professional pension 5% for qualifying hazardous work
Treatment differs for EAEU citizens, residence-permit holders and non-resident expatriates, and employer pension contributions exclude employees born before 1975. Sources: Labour Code, UAPF 2026 employer contribution update and the State Revenue Committee income tax calculator.
04 Your monthly payroll cycle
A clear calendar, every month
We agree cut-off dates at set-up, then run the same controlled cycle each month, with your approval before anything is paid.
Plan my payroll set-up- 01
You send approved inputs
Joiners, leavers, salary changes, overtime, bonuses, leave and unpaid absence.
Before cut-off - 02
We calculate and check
Gross-to-net in KZT with deductions, caps and the 10%/15% income tax, plus variance checks and a pre-payroll report for approval.
Payroll week - 03
Salaries are paid
At least monthly and no later than the 10th of the following month, with payslips showing each component and deduction.
By the 10th - 04
Taxes and contributions are paid
Withheld income tax, pension, medical, social contributions and social tax are paid.
By the 25th - 05
Form 200.00 is filed
The quarterly income tax and social tax declaration is due by the 15th of the second month after the quarter.
Quarterly
05 What is included
Everything your Kazakhstan payroll needs
One controlled process covering calculation, statutory payments, reporting and the records your auditors ask for.
Tax and contributions
Income tax, OPV, VOSMS, OPVR, social contributions, OOSMS and social tax, with caps and eligibility applied.
Reports and Form 200.00
Payslips, payroll registers, employer cost reports and quarterly declaration data that reconcile.
Leavers and changes
Final settlement within 3 working days, unused leave pay and off-cycle runs when needed.
Common mistakes we prevent
- Using 2025 rates
- The 2026 Tax Code changed income tax, social tax and employer pension rates.
- Flat 10% income tax
- High earners pay 15% above 8,500 MCI a year.
- Ignoring caps
- Contribution caps make employer cost non-linear for senior salaries.
- Payroll without an employer
- Payroll-only support does not replace a Kazakhstan entity or EOR.
06 Explore Kazakhstan
Related Kazakhstan services
Further reading: Kazakhstan compliance hub · Kazakhstan blog · Kazakhstan country overview
07 FAQs
Kazakhstan Payroll FAQs
What finance and HR teams ask before outsourcing payroll in Kazakhstan.
Ask a specific questionDo I need a Kazakhstan entity to use payroll outsourcing?
Usually yes, because your company remains the employer and tax agent. Without a local entity, Kazakhstan Employer of Record is the better starting point.
What changed in Kazakhstan payroll in 2026?
The new Tax Code introduced a 15% income tax rate on annual income above 8,500 MCI and a 6% social tax, employer pension contributions rose to 3.5%, and the MCI increased to KZT 4,325.
When are salaries and payroll taxes due?
Salaries are paid at least monthly, no later than the 10th of the following month. Withheld tax and contributions are paid by the 25th, and Form 200.00 is filed quarterly.
Can salaries be paid in US dollars or euros?
Salaries should be fixed and paid in tenge. A headquarters can budget in another currency, but the employment contract and payroll run in KZT.
Do expatriates and EAEU employees have different payroll treatment?
Yes. Pension, medical and social payments depend on citizenship, residence status and contract type, so each employee’s eligibility is confirmed before the first payroll.
Can you handle final settlements for leavers?
Yes. We calculate final salary, unused leave compensation, deductions and contributions, and pay within 3 working days of termination, with termination registered in the state system.