---
name: kz-payroll-social
description: "Source-cited draft: payroll & social contributions for Kazakhstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/kz-payroll-social"
  jurisdiction: "KZ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Kazakhstan Payroll & Social Contributions

## Payroll taxes and social contributions (2025)

Kazakhstan payroll combines employer-borne charges (social tax, social contributions, employer pension and medical) with employee deductions (OPV pension, VOSMS medical) and employer withholding of personal income tax. Rates and caps below reflect tax year 2025.

- **Mandatory pension contribution (OPV) — employee** — 10% of monthly income, withheld by the employer %  _(Law on Pension Provision in the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes)_
- **OPV income cap** — Monthly income subject to OPV is capped at 50 times the minimum wage ((approx — confirm))  _(Law on Pension Provision in the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes)_
- **Mandatory employer pension contribution (OPVR)** — 2.5% (employer-borne) in 2025, rising 1 percentage point per year toward 5% by 2028 % (Required only for employees born after 1 January 1975, with certain exemptions)  _(Law on Pension Provision in the Republic of Kazakhstan — https://www.bcc.kz/en/bcc-journal/opvr/)_
- **Social tax — employer** — 11% (employer-borne), reduced by social contributions paid %  _(Tax Code of the Republic of Kazakhstan — https://orbitax.com/news/country/article/Kazakhstan-Increases-Social-Se-57859)_
- **Social contributions (SO) — employer** — 5% (employer-borne) of assessed income %  _(Law on Mandatory Social Insurance — https://orbitax.com/news/country/article/Kazakhstan-Increases-Social-Se-57859)_
- **Mandatory medical insurance (VOSMS) — employee** — 2% of income, withheld by the employer %  _(Law on Mandatory Social Health Insurance — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes)_
- **Mandatory medical insurance (OOSMS) — employer** — 3% of income (employer-borne) %  _(Law on Mandatory Social Health Insurance — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes)_
- **Personal income tax withholding (PAYE-equivalent)** — Employer withholds 10% PIT on net taxable employment income each month %  _(Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income)_
- **Approximate combined payroll load** — Combined employer + employee payroll charges total roughly 23-24% of gross in 2025 ((approx — confirm); composition varies with caps and the OPVR exemptions)  _(Tax Code of the Republic of Kazakhstan — https://orbitax.com/news/country/article/Kazakhstan-Increases-Social-Se-57859)_
- **Minimum monthly wage (MZP) for 2025** — KZT 85,000 per month KZT ((approx — confirm))  _(Law on the Republican Budget for 2025-2027 — https://www.bcc.kz/en/bcc-journal/mpr-mzp/)_
- **Payroll taxes/contributions remittance deadline** — By the 25th day of the month following the month in which income was paid ((approx — confirm))  _(Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes)_

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `kz-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kz-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.