Employer Tax Contributions

Tax Type	Rate	Base
Individual Income Tax (withheld)	10%	Employee's gross income
Social Tax	9.5%	Employee's gross income
Obligatory Social Insurance Contributions	3.5%	Employee's gross salary, capped at 7x minimum monthly wage
Obligatory Medical Insurance Contributions (OMIC)	3%	Employee's gross salary, capped at 10x minimum monthly wage

Filing & Compliance

• Monthly Payments: Withheld PIT, social tax, social contributions, and OMIC are generally due by the 25th day of the month following the reporting month.
• Quarterly Reporting: Employers file quarterly payroll tax reports (Declaration on Individual Income Tax and Social Tax) by the 15th day of the second month following the reporting quarter (e.g., May 15 for Q1).
• Annual Reporting: An annual declaration summarizing income and withheld taxes for each employee is typically required by March 31st of the year following the reporting year.

In Kazakhstan, both employers and employees have specific tax obligations and deductions related to employment income.

Employer Obligations

• Social Tax: Employers pay 11% of the employee's gross income. This covers all benefits, regardless of whether they are paid in cash or in kind, and there's no upper limit on the income subject to this tax.
• Social Security Contributions: Employers also contribute 5% of the employee's gross monthly salary up to a maximum of seven times the minimum monthly wage (7 x KZT 85,000 = KZT 595,000 as of January 1, 2025). This contribution is creditable against the social tax, effectively reducing the overall social tax burden.

Employee Deductions

• Individual Income Tax (IIT): Employees pay a flat rate of 10% of their gross income. This is withheld at the source by the employer.
• Mandatory Pension Contributions: Kazakh citizens contribute 10% of their gross monthly salary to the Unified Accumulative Pension Fund. The maximum income subject to this contribution is 50 times the minimum monthly wage (50 x KZT 85,000 = KZT 4,250,000 as of January 1, 2025).
• Social Health Insurance: As of 2025, Information about the exact percentage employees contribute to Social Health Insurance is not specified in the provided sources.
• Deductions from IIT: Several deductions can reduce the taxable income for IIT purposes:
  • Standard Deduction: KZT 55,048 per month (14 times the Monthly Calculation Index (MCI) of KZT 3,932 as of January 1, 2025).
  • Pension Contributions: Both mandatory and voluntary pension contributions are deductible.
  • Medical Expenses: Deductible up to a specific annual limit (Information about the annual limit for 2025 was not found in the sources).
  • Insurance Premiums: Premiums for certain types of insurance are deductible.
  • Mortgage Interest: Interest payments on mortgages from specific institutions can be deducted.

Important Considerations

• The information provided is based on the latest available data as of February 5, 2025. Tax laws and regulations can change, so it's essential to stay updated on any revisions.
• The new Tax Code slated for implementation in 2026 may introduce further changes to these calculations. It's crucial to monitor updates from official sources as the implementation date approaches.