Employees receive wages for their work. However, taxes and mandatory contributions—such as pension and medical insurance—must be deducted first. The remaining amount is what the employee takes home. An online salary calculator is a convenient tool to calculate this amount.
The service is designed primarily for accountants. It simplifies the payroll process and reduces the chance of errors. The calculator is also useful for employees who want to verify whether their salary was correctly calculated.
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In Kazakhstan in 2025, both basic and additional parameters are taken into account when determining salary amounts.
The salary calculator in Kazakhstan for 2025 works based on two main parameters — calculation method and type of organization.
It can be either direct or reverse:
1. Direct. Taxes are deducted from the gross amount — the remaining amount is what the employee receives “in hand.”
2. Reverse. The calculation is based on the “in hand” amount — the system calculates the necessary taxes and other payments accordingly.
Most accountants use the direct method.
It determines the formula for calculation and the rate of social tax. Entrepreneurs working under a simplified tax regime do not pay social tax on their employees’ salaries.
The salary calculator in 2025 in Kazakhstan also includes the following factors:
Standard Tax Deduction
Equal to 14 MCI. Available only to residents and only if the deduction application is submitted at the main place of employment.
Civil Law Contract (CLC)
These contracts apply to service agreements such as security, cleaning, or loading/unloading goods. Includes contracts for services and work.
Under a CLC, an employer pays only three types of contributions for a worker: pension (10%), individual income tax (IIT) (10%), and mandatory medical insurance (2%). This helps reduce business expenses and allows the worker to receive more money.
Unified Payment
Individual entrepreneurs (IE) and legal entities may pay taxes as a unified payment, but only if they qualify as small or micro-businesses and operate under specific tax regimes (e.g., simplified or special agricultural regimes).
Non-payment of OPVR (Employer’s Pension Contributions)
Pension contributions are not made for employees born before January 1, 1975. IEs also do not pay OPVR if they had no income that month.
Employee Categories
This group includes three parameters:
Residency: Foreign citizens from EAEU countries who are not tax residents will pay higher IIT.
People with disabilities: All disabled individuals are eligible for an annual deduction of 882 MCI. They do not pay for medical insurance. Those with Group 1 or 2 disability are also exempt from pension contributions (though they may contribute voluntarily).
Pensioners: Working pensioners do not pay social tax, pension contributions, or medical insurance contributions. They may also use the standard 14 MCI deduction.
Note: Employment-specific factors are also taken into account, e.g., special conditions for students or mothers with many children.
After filling in all the fields and running the automatic calculation, the user receives information about the net salary (“take-home pay”) as well as the amounts of all mandatory contributions.
Let’s see how the online calculator computes salary in Kazakhstan in 2025.
We’ll take a gross salary of 400,000 KZT and assume the person is officially employed by an LLP operating under the general taxation regime. Using the direct calculation method, after clicking the “Calculate” button, the system will display the following results:
Take-home pay: 316,800 KZT
Pension contributions (OPV): 40,000 KZT
Individual income tax (IIT): 35,200 KZT
The online calculator helps quickly and accurately determine your net salary, taking into account all required deductions.
This article has been translated from its original language using neural network-based translation technology.