Kazakhstan Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN KAZAKHSTAN. 1. SEVEN SEPARATE CHARGES, FOUR DIFFERENT CEILINGS, TWO DIFFERENT BASES, AND ONE FLOOR THAT APPLIES TO ONLY TWO OF THEM. For 2026, with MZP = 85 000 KZT: pension contributions (employee 10 % and employer 3,5 %) cap at 50 MZP = 4 250 000; employer health at 40 MZP = 3 400 000; employee health at 20 MZP = 1 700 000; social contributions at 7 MZP = 595 000; social tax and occupational pension contributions have no ceiling at all. A single "contribution ceiling" field cannot represent this country. 2. THE SOCIAL-CONTRIBUTION BASE IS NET OF THE EMPLOYEE'S PENSION CONTRIBUTION; THE HEALTH BASE IS NOT. Art. 245 of the Social Code subtracts ОПВ before applying the 5 %. Art. 29 of the Health Insurance Law does not subtract it. Two employer charges, same payslip, different numbers. Compute ОПВ first. 3. THREE THINGS MOVED ON 1 JANUARY 2026 AND ALL THREE COST THE EMPLOYER MONEY. (a) The employer pension contribution stepped from 2,5 % to 3,5 % under the staircase written into art. 251. (b) The employer health ceiling went from 10 MZP to 40 MZP and the employee health ceiling from 10 MZP to 20 MZP, under the Law of 14 July 2025 — a four-fold and two-fold increase in the maximum with no rate change. (c) The new Tax Code cut social tax to a flat 6 % but abolished the offset of social contributions against it, so the nominal cut is not a real one. 4. THE MINIMUM WAGE DID NOT MOVE BUT THE MRP DID. For 2026 the MZP stays at 85 000 KZT while the MRP rises from 3 932 to 4 325 KZT (Law No. 239-VIII of 8 December 2025). Every ceiling and floor in this record is a multiple of the MZP, so none of them moved on that account — but the fixed social-tax amounts for individual entrepreneurs, and a great many other Kazakh thresholds, are multiples of the MRP and did move. Do not use one indicator for the other. 5. THE EMPLOYER PENSION CONTRIBUTION IS NOT THE EMPLOYEE'S MONEY. ОПВ goes to the employee's individual pension account and is inheritable. ОПВР goes to a conditional pension account, is not the employee's property and is not inheritable. Do not add ОПВР to a projected pension pot or to a total-reward statement as employee savings. 6. ОПВР HAS A DATE-OF-BIRTH EXEMPTION. No employer pension contribution is due for anyone BORN BEFORE 1 JANUARY 1975 (art. 248 п. 6 подп. 6)). This is not an age rule and it does not phase out. Alongside it: pension-age employees, permanently disabled employees of groups I and II, military and special-service personnel other than conscripts, long-service pensioners, and certain judges. 7. FLOORS EXIST BUT ONLY FOR TWO BRANCHES. Social contributions and the employer pension contribution are both computed on at least one minimum wage where actual income is lower. ОПВ, ООСМС and ВОСМС have no floor. So for an employee paid 40 000 KZT in a month, ОПВ is 4 000 while ОПВР is 2 975 (on 85 000) and social contributions are 4 250 (on 85 000). 8. PENSION AGE ENDS MOST OF THE STACK, BUT NOT ALL OF IT. On reaching pension age (63 for men and, in 2026, 61 for women) the employee stops paying ОПВ and the employer stops paying ОПВР, ОППВ and social contributions. Health contributions and social tax continue. An engine that switches everything off at pension age under-collects. 9. THE UNIFIED PAYROLL PAYMENT IS A DIFFERENT WORLD. Micro and small businesses on the qualifying special tax regimes may elect the единый платеж с заработной платы, a single combined percentage split between the funds by statutory shares rather than by the rates above. The 2026 shares are: social contributions 18,1 %, employer pension contributions 14,1 %, employer health 12,1 % and employee health 8,1 % of the unified rate. If the employer is on the unified payment, none of the individual rates in this record applies. 10. SOCIAL TAX IS A TAX, NOT A CONTRIBUTION, AND IT IS STILL A PAYROLL COST. It buys the employee no entitlement and goes to the state budget, but it is charged on payroll and must be in any employer-cost calculation. It has no ceiling. 11. INDICATIVE EMPLOYER COST FOR A MID-RANGE EMPLOYEE ON THE GENERAL REGIME, born after 1974, in a non-hazardous occupation, earning below every ceiling: 3,5 % ОПВР + 5 % social contributions (on a base net of ОПВ) + 3 % employer health + 6 % social tax ≈ 17 % of gross. Employee deductions: 10 % ОПВ + 2 % ВОСМС, both of which reduce the personal income tax base. SUB-NATIONAL VARIATION: none. All rates, floors and ceilings are national and set by national legislation; oblast and city authorities have no rate-setting power over any of these branches. Local executive bodies pay health contributions from local budgets for certain unemployed and low-welfare categories from 2026, but that is a budget transfer, not a regional rate. WHAT WE DO NOT PUT A NUMBER ON: THE UNIFIED PAYROLL PAYMENT RATE ITSELF — not served. The statutory SHARES of each fund in the unified rate for 2026 are given in the notes because they are in the Social Code and the Health Insurance Law, but the headline unified rate is fixed by art. 822 of the new Tax Code and I did not reach that article's current text. Without it the shares cannot be converted into percentages of payroll. THE LIST OF HARMFUL-CONDITION OCCUPATIONS FOR ОППВ — not enumerated. It is a government-approved schedule, and eligibility additionally depends on the results of workplace attestation under art. 250 п. 2. The 5 % rate is served; whether a given employee attracts it is not determinable from a rate table. SELF-EMPLOYED, INDIVIDUAL-ENTREPRENEUR AND CIVIL-LAW-CONTRACT RATES — outside the scope of an employed-person record, except where noted. Note only that persons on the special regime for the self-employed pay ОПВ and social contributions at 1 % from 1 January 2026, and that individual entrepreneurs pay social tax as fixed MRP amounts rather than as a percentage. THE INCOME TYPES EXCLUDED FROM EACH BASE — not enumerated. Each branch's base is defined by cross-reference into arts. 400 and 429 of the new Tax Code, and the exclusion lists differ between social contributions and health contributions. The cross-references are cited so an implementer knows where to look; the lists themselves are not reproduced. PERSONAL INCOME TAX (ИПН) — not a social contribution and not included, although ОПВ and ВОСМС both reduce its base. SOURCING CAVEATS: The rates, floors, ceilings and bases for ОПВ, ОПВР, ОППВ and social contributions are read verbatim from the official consolidated text of the Social Code on the Republic of Kazakhstan's legal information system Әділет, and are quoted in the instrument fields. The health-insurance rates, the new 40 MZP and 20 MZP ceilings and their 1 January 2026 commencement are read verbatim from the official consolidated text of Law No. 405-V on the same system. The 2026 minimum wage of 85 000 KZT and MRP of 4 325 KZT are attributed to art. 7 of Law No. 239-VIII of 8 December 2025 on the republican budget for 2026–2028; I did not open that Law itself, and the figures come from multiple Kazakh professional sources reporting it consistently. The social tax position for 2026 — the flat 6 %, the abolition of the offset against social contributions, the 1,8 % agricultural rate and the special-regime exemptions — is stated by the State Revenue Department for the East Kazakhstan region on the commencement of the new Tax Code and is corroborated by independent Kazakh accounting portals; I did not open the social-tax chapter of Code No. 214-VIII itself, so no article number is cited for it and the previously applicable rate is deliberately not stated (sources disagree between 11 % and 11,5 %).

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Other Kazakhstan series: NBK base rate (базовая ставка) · VAT standard rate (НДС) · VAT registration threshold · Minimum monthly wage (МЗП) · Public holidays · CPI inflation (year-on-year) · Corporate income tax standard rate (КПН) · Withholding tax rates · Statutory default penalty (законная неустойка, ГК РК ст. 353) · Personal income tax rates (ИПН) · NBK official exchange rates

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