Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
KZT ₸ (Kazakhstani Tenge)
Employer contributions
~9.5% Social Health Insurance + 10% social tax - complex system
Minimum wage
85,000 KZT (2026 estimated)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Astana
Timezone
ALMT (GMT+5)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~597,500 KZT total
/month
For a gross salary of
500,000 KZT gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~9.5% Social Health Insurance + 10% social tax - complex system
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll / 910.00 by 25th / UAPF pension / social tax / KGD
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
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A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~597,500 KZT total
Example gross salary
500,000 KZT gross/month
~330,000 KZT net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~97,500 KZT employer tax
Employer contributions on that salary
Employer contributions
~9.5% Social Health Insurance + 10% social tax - complex system
Employee contributions
10% pension + 3% social health + 10% PIT
Total cost above gross
~19.5% above gross
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~420,000 KZT
Per month
Almaty
500,000 - 1,200,000 KZT
~40%
Astana
450,000 - 1,000,000 KZT
~30%
Monthly gross. National average salary per year:
~5,040,000 KZT
Minimum wage
85,000 KZT (2026 estimated)
Paid:
Monthly
Extra pay
Annual Bonus
Discretionary; 13th month in large companies
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
10% flat income tax (IIT)
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly by 25th
Social security payments
March 31 (910.00 / 200.00 forms)
Income tax
On request
Employee tax certificate
Табыс туралы анықтама
March 31
Annual return
IIT Declaration (910.00)
Late payment penalties
Late tax: 1.25x base rate per annum; late pension: 2.5x penalty
Who collects what
State Revenue Committee (KGD)
Tax administration
UAPF
Pension fund
Committee for Labor, Social Protection and Migration
Labor inspection
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Жыл сайынғы еңбек демалысы
24 calendar days (18 basic + 6 additional)
Public holidays
17 public holidays
Sick leave
Еңбекке уақытша қабілетсіздік
100% UAPF / Social Insurance fund (capped)
Maternity leave
18 weeks
100% Social Insurance Fund
The contracts you can use, and what ending an employment relationship costs.
Permanent
Тіркелмеген мерзімді еңбек шарты
Fixed term
Белгілі мерзімді еңбек шарты
Independent contractor
Азаматтық-құқықтық шарт (АҚШ)
Collective agreements
Ұжымдық шарт
Ending employment
Өтемақы
How it is calculated
Average monthly salary per year (max 6 months)
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
АҚШ (Civil Contract) Misuse
Risk Level: HIGH
Kazakhstan's labor courts reclassify civil contracts as labor contracts when work is performed regularly, personally, and under direction. Reclassification triggers full social tax and pension back-payments. The 2023 Labor Code amendments tightened definitions. How to avoid it: check every engagement against the Labor Code test for employment (regular, personal and directed work) before signing a civil contract.
Pension Contribution Base Underreporting
Risk Level: HIGH
Pension contributions (10% employee + employer social tax) must be calculated on all taxable income including bonuses, allowances, and field pay. Excluding non-regular payments from the pension base is a common KGD audit finding. How to avoid it: include every taxable component, bonuses and allowances too, in the pension base.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
countries
$49
per contractor per month
1 run
to pay your whole team
USD
Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.