What do you need to know to hire in Kazakhstan?
On 1 January 2026 Kazakhstan dropped its long flat income tax for a two-band scale: 10% on income up to 8,500 MRP, then 15% above it. The minimum wage holds at KZT 85,000/month for the year. Each guide below takes one layer.
· Kazakhstan guide
How does Teamed handle Kazakh hiring for you?
Teamed becomes your legal employer of record in Kazakhstan for from $599 per employee per month, with zero FX mark-up in any currency.
Payroll, contracts, and the full Kazakh employment law stack run on one platform.
Real HR and legal experts manage every Kazakh hire, from the first offer letter to the final settlement. An actual person, not a chatbot or a pooled queue, handles your Kazakhstan team alongside EOR, contractor onboarding, and entity payroll on one platform. There is no setup fee and no exit fee. Employer cost passes through at cost, itemised on every invoice.
A Kazakh contractor who converts to employment keeps their record, and that same employee can graduate from EOR to your own Kazakh entity without re-onboarding. Run the Crossover Calculator to see the month the model flips. EOR is the right model for a first Kazakh hire, until it isn't.
- Kazakhstan replaced its flat income tax with a progressive scale from 1 January 2026. Income up to 8,500 MRP is taxed at 10%. Anything above that is taxed at 15% (Tax Code Art. 363). Most EOR guides still quote the old single 10 percent rate. The tax and payroll guide sets out the new bands.
- Maternity leave is paid by the state, not by you. A normal birth gives 126 days of leave, and the benefit comes from the State Social Insurance Fund (Labour Code Art. 99). Many guides written for Western buyers assume the employer funds it. In Kazakhstan, the employer does not.
- Most statutory limits move with one number called the MRP. The Monthly Calculation Index sits at KZT 4,325/month for 2026, up from the 2025 figure. Sick pay caps, tax bands, and many thresholds are all stated as multiples of it. Read the cost breakdown guide before you model a single payslip.
Kazakhstan changed its income tax on 1 January 2026. The first band is 10% on income up to 8,500 MRP. Income above that is taxed at 15%.
Payroll runs monthly. Wages must be paid by the 10th of the following month (Labour Code Art. 113). The minimum wage is KZT 85,000/month and stays at that level for the year.
Employees pay a mandatory pension contribution from their own pay. Employers carry several further payroll charges that vary by base and cap, so model them per role rather than as one flat rate.
Teamed runs Kazakh payroll, contracts, and compliance through a vetted partner entity. This page is the map. Each guide below is the detail.
Zero FX. No setup fees. 48-hour onboarding. The price your finance team can forecast against without an asterisk.
How much does it cost to hire an employee in Kazakhstan in 2026?
Plan on the gross salary plus employer payroll charges on top.
Employees pay a mandatory pension contribution from their own pay. Employer charges vary by base and cap, so model them per role.
The employee carries a mandatory pension contribution to the state pension fund, taken from their own pay. On top of salary, employers pay several further charges, including social tax, social insurance, medical insurance, and a phased employer pension contribution. Each one has its own base and cap, several tied to the MRP of KZT 4,325/month, so the right number depends on the salary and the role. We model it per hire rather than quoting one flat percentage.
Teamed's Kazakhstan price is a starting rate, with zero FX in any currency pairing. No setup fees. No exit fees. Salaries, taxes, and benefits passed through at cost on every invoice.
The full breakdown, with worked examples at current rates, is in the cost guide.
Do you need a Kazakh entity to hire employees in Kazakhstan?
No. An Employer of Record runs Kazakh payroll and contracts from day one.
Your own Kazakh entity becomes cheaper than EOR once your headcount in the country grows, depending on salary.
Registering a Kazakh company means incorporation, tax registration with the State Revenue Committee, and registration for the mandatory pension, social insurance, and medical insurance funds. Setup takes weeks and brings ongoing monthly filings in Russian or Kazakh. An Employer of Record is faster and cheaper at low headcount. Teamed runs Kazakh payroll, contracts, and compliance from day one.
The point where your own entity beats EOR depends on Kazakh salary levels and your local accounting costs. The EOR vs entity guide runs those numbers for your situation.
Most EOR providers will not tell you when you have crossed that point. We do, and we help you move. You progress from contractor to EOR to your own Kazakh entity on one platform under Teamed's Graduation Model, with tenure preserved.
What changed in Kazakh employment law recently?
The big change is tax. From 1 January 2026, income tax is progressive, not flat.
Income up to 8,500 MRP is taxed at 10%. Income above that is taxed at 15%.
For years Kazakhstan taxed personal income at a single flat rate. The Tax Code passed in July 2025 introduced a two-band scale from 1 January 2026. The first 10% band runs on annual income up to 8,500 MRP. The portion above that is taxed at 15% (Tax Code Art. 363). Because the threshold is set in MRP, and the 2026 MRP is KZT 4,325/month, the band moves with that index each year.
The minimum wage was held at KZT 85,000/month for 2026 under the republican budget law (Law No. 239-VIII of 8 December 2025). The tax and payroll guide covers each current rate in detail.
What benefits must you provide Kazakh employees in 2026?
The statutory floor is 24 days of paid annual leave a year.
Maternity leave runs 126 days for a normal birth and 140 days for a complicated or multiple birth. The state funds the benefit, not you.
Statutory annual leave is 24 days per working year under the Labour Code Art. 88. The normal working week is capped at 40 hours (Art. 68). There is one national holiday, Republic Day on 25 October, plus a set of state holidays across the year.
Maternity leave is 126 days for a normal birth and 140 days for a complicated or multiple birth (Labour Code Art. 99). The benefit is paid by the State Social Insurance Fund. Sick pay starts from the first day of illness and is paid by the employer, with a monthly cap set as a multiple of the MRP (Social Code and Labour Code Art. 133). There is no statutory 13th-month salary in Kazakhstan. Any annual bonus is a matter of contract, not law. The benefits guide covers each entitlement in full.
What are payroll taxes in Kazakhstan in 2026?
Employees pay income tax plus a mandatory pension contribution.
Income tax is 10% up to 8,500 MRP and 15% above it from 1 January 2026.
On the employee side, income tax runs at 10% on income up to 8,500 MRP and 15% on the portion above it (Tax Code Art. 363). A mandatory pension contribution also goes to the state pension fund. With the 2026 MRP at KZT 4,325/month, the top band starts well above the KZT 85,000/month minimum wage.
On the employer side, several further charges apply, including social tax, social insurance, medical insurance, and a phased employer pension contribution. Each has its own base and cap, so the right figure depends on the salary. Teamed handles every deduction and remittance, and shows each line on the invoice. The tax and payroll guide sets out every band and threshold.
How do you terminate an employee in Kazakhstan?
For redundancy, give at least 1 month written notice.
Redundancy severance is 1 month of average salary. A dismissal tied to a drop in the employer's business pays 2 months.
For a dismissal on liquidation or staff-reduction grounds, the employer must give at least 1 month written notice unless the contract sets longer (Labour Code Art. 53). Probation can run up to 3 months for general staff, and up to 6 months for senior roles such as heads of organisations and chief accountants (Art. 36).
Severance for redundancy is 1 month of average salary (Labour Code Art. 131). Where the employer cuts a role because falling output has worsened its finances, severance rises to 2 months. An employee dismissed unlawfully can be reinstated and paid their average wage for the time they were kept out of work, up to a statutory limit (Art. 161). The termination guide runs the full process.
What should you know before hiring in Kazakhstan?
Two things catch Western buyers out. The first is the new 2026 progressive income tax.
The second is that there is no statutory 13th-month salary. Any bonus is a matter of contract, not law.
The income tax change is recent, so old guidance is now wrong. From 1 January 2026 the rate is 10% up to 8,500 MRP and 15% above it (Tax Code Art. 363). Guides that still quote a single flat 10 percent rate are out of date. Check the date on any source before you model a salary.
There is no mandatory 13th-month salary in Kazakhstan. The Labour Code defines wages only as the agreed pay, paid at least monthly (Art. 113). Any annual bonus you offer is contractual, so write it into the offer if you intend to pay it. The hiring guide covers safe contract terms in detail.
Frequently asked questions
How is income tax calculated in Kazakhstan in 2026?
From 1 January 2026 income tax is progressive. The first 10% band runs on income up to 8,500 MRP, and income above that is taxed at 15%. This replaced the former single flat rate. Because the 8,500 MRP threshold is set in the Monthly Calculation Index, which is KZT 4,325/month for 2026, the band moves each year. The tax and payroll guide shows worked examples.
Can a foreign company hire in Kazakhstan without an entity?
Yes. An Employer of Record like Teamed runs Kazakh payroll, contracts, and compliance through a vetted partner entity. You direct the work. Teamed becomes the legal employer of record. Registering your own Kazakh company takes weeks and requires tax, pension, social insurance, and medical insurance registration plus ongoing monthly filings.
What is the minimum wage in Kazakhstan in 2026?
The minimum monthly wage is KZT 85,000/month, held at the same level as 2025 under the republican budget law for 2026 to 2028. Kazakhstan sets a monthly minimum wage rather than an hourly one. The Monthly Calculation Index, used for many statutory thresholds, is KZT 4,325/month for the year.
What is statutory maternity leave in Kazakhstan?
Maternity leave is 126 days for a normal birth and 140 days for a complicated or multiple birth, under Labour Code Art. 99. The benefit is paid by the State Social Insurance Fund, not by the employer. This catches out buyers used to employer-funded maternity pay.
What severance applies on redundancy in Kazakhstan?
Redundancy severance is 1 month of average salary, with at least 1 month written notice, under Labour Code Arts. 53 and 131. Where the employer cuts a role because falling output has worsened its finances, severance rises to 2 months. The termination guide runs the full process.
Is a 13th-month salary required in Kazakhstan?
No. There is no statutory 13th-month salary in Kazakhstan. The Labour Code defines wages only as the agreed pay, paid at least monthly by the 10th of the following month under Art. 113. Any annual bonus you offer is contractual, so write it into the employment contract if you intend to pay it.
Kazakhstan runs a clear framework under the 2015 Labour Code, but 2026 moved the ground under it. The flat income tax is gone, replaced by a two-band progressive scale, and most thresholds still track the MRP, which rose for the year. The rules are not hard once you know them. They are consistently costly when you model a salary from last year's numbers.
Kazakhstan swapped its flat income tax for a two-band scale on 1 January 2026, and froze the minimum wage at 85,000 tenge for the year.
Most cost surprises come from modelling a Kazakh salary on last year's rate.
Read the right Kazakhstan guide before that hire, not after the first payslip.
