Social Contributions in Kazakhstan in 2024: What Are They and What Is the Rate?

To safeguard employees in cases of incapacity and other risks (such as the loss of a breadwinner, pregnancy, and childbirth), the payer, typically the organization, must regularly make social contributions. These funds are used to provide social benefits to employees.

All social contributions in Kazakhstan in 2024 are directed to the State Social Insurance Fund (SSIF). This fund compensates specialists in the event of an insured occurrence.

The procedure and size of social contributions in Kazakhstan are regulated by the "Social Code" and the Order of the Ministry of Labor and Social Protection from 2020.

Who Must Pay Social Taxлог?

According to the legislation, social contributions in Kazakhstan for 2024 must be made for the following individuals:

• Employees of organizations.
• Individual entrepreneurs, including those working in peasant or farming households, must make social contributions for themselves.
• Specialists engaged in private practice (such as mediators, notaries, and lawyers).
• Individuals who pay the unified cumulative payment (UCP).
• Stateless persons and foreign citizens residing permanently in Kazakhstan and earning income within the country.
• Oralman (Kandas) – ethnic Kazakhs who have moved to Kazakhstan from other countries, reside permanently in the country, and earn income from their activities.

However, workers who have retired but continue their employment are not required to make social contributions from their salaries.

How to Calculate Social Contributions in Kazakhstan?

To calculate social contributions, the rate for 2024 must be considered. So, what percentage of the salary is allocated for social contributions?

The rate is 3.5% of the assessment amount. This rate has remained unchanged since 2019. However, it is set to increase to 5% starting January 1, 2025.

Please note that there are minimum and maximum thresholds for contributions.

The maximum assessment base for social contributions in 2024 is up to 7 minimum wages (MW). As of January 1, 2024, the MW is set at 85,000 tenge. Therefore, 7 MW amounts to 595,000 tenge. Consequently, the maximum contribution should not exceed 20,825 tenge (595,000 × 3.5%).

What if the earned amount is less than 1 MW? In this case, 3.5% is calculated from the minimum wage, i.e., 85,000 tenge. Thus, the minimum social contribution for 2024 is 2,975 tenge (85,000 × 3.5%).

From What Amount Are Social Contributions Calculated?

Before calculating social contributions, it is necessary to determine the assessment base, which depends on the specialist's status:

• You are an employee in a company: In this case, the employer makes the contributions on your behalf, deducting 3.5% from your salary.
• You are an individual entrepreneur (including farmers) or a specialist with private practice: Entrepreneurs make their own social contributions. They can decide the amount on which to base their contributions, but they must not exceed the maximum threshold (7 MW).

Also, note that for months with no income, social tax can be waived. However, if you choose to pay, the assessment base will be 1 MW.

It's important to recognize that some income categories are exempt from social tax, such as alimony, travel allowances, and rewards from securities.

When Are Social Taxes Paid?

Social contributions are made monthly, with payments due by the 25th of the month following the reporting month. For example, payments for September are due by October 25. When transferring funds, be sure to specify the period you are paying for (in this case, September). Additionally, ensure the payment details, including the BCC in the account, are accurate.


This article has been translated from its original language using neural network-based translation technology.

What happens if the payment is not made on time? A penalty is imposed for late payment of social contributions: it is the base rate of the National Bank multiplied by 1.25 for each day of delay. When paying the penalty for late social contributions, use the payment designation code (PDC) 017.

If the employer fails to transfer the funds, their bank accounts may be frozen until the debt is settled.

If you are late in transferring funds or the amount is insufficient, the competent authorities will send you a notification. You have five days to respond.

How to Check Information on Social Contributions in Kazakhstan?

You can review your social contributions, their movements, and get a statement or certificate online on the electronic government portal. The service is free and typically takes no more than 10 days from the submission of documents.

Additionally, you can use Egov to refund erroneously paid funds.

Although social contributions make up a small percentage of income, they can protect employees who face risks (e.g., illness leading to incapacity). Therefore, consistently and responsibly making social payments is a sign of a reliable company that cares for its specialists.