Payroll and Benefits Guide - Kazakhstan

Kazakhstan
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Currency

Kazakhstani Tenge (KZT)
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Capital

Nur-Sultan
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Employer Taxes

16.00% – 21.00%
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Date Format

dd/mm/yyyy
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Fiscal Year

1 Jan – 31 Dec

Fun Facts

Kazakhstan is the world’s largest landlocked country, located in Central Asia.

The Kazakh language is the official language, but Russian is widely spoken and recognized as an official language as well.

Kazakhstan has a vibrant and diverse cultural heritage, influenced by its nomadic past and the intersection of different ethnic groups.

Kazakhstan is rich in natural resources, including oil, gas, and minerals.

Kazakhstan is the ninth-largest country in the world by land area.

Kazakhstan is the birthplace of the apple.

Contributions

Employee Payroll Tax

Contribution Type Rate
Health Insurance 2.00%
Pension (OPC) 10.00%

Employer Payroll Tax

Contribution Type Rate
Social Insurance 3.50%
Medical Insurance 3.00%
Social Tax 9.50%
Obligatory Professional Pension 5.00%

Payroll

Payroll Cycle

A wage agreement or the employment contract determines the pay date for wages, which are paid on a monthly basis.

13th Salary

There are no provisions in the law regarding 13th salary.

Work Hours and Week

40 hours per week equal one full-time workweek.

Overtime

In general, an agreement to work overtime must be made in writing between the employee and the employer. A maximum of 2 hours of overtime per day (or 1 hour for dangerous labor) and 12 hours per month are permitted.

The rate of overtime compensation is 150% of the usual wage.

Leave

Paid Time Off

Employees are entitled to a minimum of 24 calendar days of paid vacation time (excluding legal holidays). Employees who work in dangerous or unhealthy conditions should be given more vacation days.

Public Holidays

There are 12 public holidays in Kazakhstan.

Sick Days

Each year, employees are entitled to 3 days of paid sick time. For serious illness, the entitlement may be extended by up to six days.

Maternity Leave

Mothers are entitled to 126 days of paid maternity leave, 70 days taken before the expected due date, and 56 (increasing to 70 if multiple births) after the birth of a child. In the event of a difficult birth, leave after the birth may be extended by 14 days.

If a mother resides in an area where nuclear tests were performed, the maternity leave is increased to 160 days and is split with 90 days before the expected due date and 70 after the birth.

The employer pays all Maternity leave at 100.00% of the regular salary rate.

Paternity Leave

In Kazakhstan, there is no statutory paternity leave.

Parental Leave

Employees in Kazakhstan have the right to request unpaid time off to care for a child up until the youngster turns three years old.

Termination

Termination Process

A fixed-term contract may be terminated by the employer for any of the following reasons: business, personal, or employee misconduct. It needs notification and a justification for the termination in writing. A warning must be delivered and the employee is given the option to defend actions if the reason is misconduct.

The employee must receive written notice from either the employer or the employee informing them of the employment agreement’s termination.

The employer must issue an employment certificate/termination letter, which must specify the dates of employment, the type of the position, the remuneration, and any recommendations, if the employee asks one. From the date of the request, this letter must be delivered within five working days.

Notice Period

The one-month statutory notice period applies. The employer may provide payment in place of notice if the employee agrees.

Severance Pay

There are no severance pay requirements under the law.

Probation Period

Probation Period

In Kazakhstan, there is a statutory probationary term of up to three months.

Immigration

All foreign nationals intending to travel to Kazakhstan must be in possession of a visa. A visa for Kazakhstan obtained through consular or diplomatic services. Visas for admission come in a variety of forms, including business, tourist, transit, diplomatic, official, investor, worker, study, and medical.

For employers of foreign nationals, Kazakhstan’s immigration system offers a variety of choices. Russian, Belarus, Armenia, and Kyrgyzstan citizens are exempt from both visa and work permit requirements. Depending on the type of visa, there are different requirements, processing times, employment restrictions, and advantages for accompanying family members.

Unless they are nationality-based visa exempt, business travelers must get a business visa before traveling. Depending on the intended use of the visa, there are a few subtypes (B1, B2, and B3) available. Business visas may be granted for a single, multiple, or double entry; the length of the visa varies depending on the kind.

The Work Permit is used by skilled professionals. Depending on the role held by the foreign national, the work permit’s validity spans one to three years. Options for renewal differ similarly depending on the type of work permit.

VAT

The commonly used standard rate of VAT in Kazakhstan is 12.00%