Destination Guide

Kazakhstan

Gini Talent simplifies employment in Kazakhstan, managing payroll, benefits, taxes, and compliance on one platform.

Services available in this country:
Employer of Record
Contractor Management
Payroll

Capital City

Astana

Currency

Kazakhstani Tenge
(₸ , KZT)

Languages

Kazakh, Russian

Population size

20,734,148

Work Permit & Legal Compliance in Kazakhstan
Working legally in Kazakhstan generally requires the correct immigration status plus employer-side compliance under the Labour Code and migration rules. Foreign nationals typically need a valid work authorization and proper registration before employment can begin.
Application Process: Work Permit → C Visa → Migration Registration
A common pathway is: employer obtains work authorization → the employee secures the appropriate work visa (often Category C) → entry into Kazakhstan → migration registration and onboarding steps. Employment should start only after approvals/registrations are completed.
Types of Work Permits in Kazakhstan
Kazakhstan commonly uses employer-sponsored work permits (often issued up to one year and renewable), with other routes such as intra-company transfer permissions and short-term/project-based authorizations. Certain groups may qualify for exemptions depending on nationality/status (e.g., within relevant regional arrangements).
Eligibility, Quotas & Key Employment Rules
Work authorization is typically employer-, role-, and location-linked. Employers may be subject to quota/ratio considerations and must maintain compliant payroll and reporting practices. Employees commonly need valid documentation (passport, qualifications, contract/offer) and may require updates if the sponsor/role changes.

Discover working conditions in Kazakhstan

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System Overview (SSIF, UAPF, MSHI/OSMS)
Kazakhstan’s social security system provides mandatory social insurance, pension, and healthcare coverage through key institutions including SSIF, UAPF, and MSHI/OSMS.
Employer Obligations & Compliance Risks
Employers must register employees with the relevant funds, declare salary/role details accurately, and calculate/report/pay contributions monthly. Non-compliance can lead to fines, retroactive liabilities, audits, and suspension of work permit/immigration processes.
Mandatory Registration: Local vs Foreign
Local employees must be registered from the first day of employment. Foreign employee requirements depend on residency, nationality, employment type, and applicable agreements; in practice, long-term foreign employees are generally subject to contributions.
Contributions & International Agreements
Contributions are salary-based, shared between employer/employee depending on the contribution type, and must be reported and paid monthly. Kazakhstan is also a member of the EAEU and has social security agreements with several countries.
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Discover social security in Kazakhstan

Tax Scope & Employer Responsibility
Employment-related income earned in Kazakhstan is taxed under Kazakh legislation regardless of nationality, while employers carry primary responsibility for payroll withholding and reporting.
Salary Income Tax (Withholding System)
Salary tax is collected through withholding at source. Employers handle monthly payroll tax calculations, apply the flat personal income tax rate, file declarations, and remit taxes to the State Revenue Committee.
Tax Residency (183-Day Rule)
Tax residency is mainly determined by physical presence: individuals present more than 183 days in any consecutive 12-month period are residents; non-residents are typically taxed only on Kazakhstan-sourced income.
Other Payroll Deductions + IIN (TIN)
Payroll typically includes additional statutory deductions (pension/health/social insurance). All individuals earning income must obtain an IIN, required for payroll, salary payments, reporting, and financial transactions.

Taxation system in Kazakhstan

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Termination Types (What’s allowed)
Employment may end via resignation, employer termination (employee-related or economic/organizational), mutual agreement, fixed-term expiry, project completion, retirement, liquidation/closure, or force majeure.
Severance Pay (When it applies)
Severance generally applies in cases such as redundancy, employer closure, or employer-initiated termination not attributable to employee fault. The minimum is at least one average monthly salary unless higher amounts are set by contract/CBA.
Notice Requirements (Key rules)
Resignation typically requires at least one month’s written notice. Redundancy/liquidation requires advance notice as prescribed by law; fixed-term expiry normally requires no notice if the contract ends naturally.
Foreign Employee Termination (Immigration steps)
For foreign employees with work permits/residence permits, employers must notify relevant authorities, update work permit/quota records, and complete payroll/tax/social insurance closure. Employees must secure new authorization, change status, or depart to avoid fines/entry restrictions.
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Employment termination in Kazakhstan

Education Landscape (Public, Private, International)
Kazakhstan offers public, private, and international education options, supporting different languages and assignment lengths from early childhood to higher education.
Private & International Schools (Curricula)
Private schools often provide smaller classes, enhanced English, and internationally aligned programs. International schools offer IB, Cambridge (IGCSE/A-Levels), American diploma, and British curriculum—mainly in major cities.
Public Schools (Eligibility + language)
Public schools are open to foreign children with valid residence/legal stay, free at primary/secondary levels, regulated by the Ministry of Education, with instruction mainly in Kazakh and Russian (English introduced early).
Enrollment Requirements (Typical docs)
Common requirements include residence permit/visa, passports/IDs, school records, medical certificates (as required), and proof of address; international schools may add assessments and English proficiency checks.

Education Options for Children

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System Overview (Public + Private)
Kazakhstan’s healthcare system combines public coverage, a growing private sector, and international-standard facilities in major cities—widely used by expatriates.
Private Healthcare (Why expats choose it)
Private healthcare is often preferred for shorter waiting times, English-speaking staff in major cities, modern diagnostics, and direct specialist access, concentrated especially in major urban centers.
Public Healthcare (MSHI coverage)
Public healthcare is administered through the Mandatory Social Health Insurance (MSHI) system and applies to eligible citizens and legally employed foreign nationals, covering services such as hospitals, emergency care, maternity, pediatrics, and diagnostics.
Insurance + Emergency Access
MSHI enrollment is required for legally working foreign employees; private/employer-sponsored or international insurance is common for enhanced care. Nationwide emergency hotline is 112.
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Healthcare Options in Kazakhstan

Holiday Name
Mexican Name
Date
Type
New Year’s Day
Жаңа жыл
January 1
National
New Year Holiday
Жаңа жыл
January 2
National
International Women’s Day
Халықаралық әйелдер күні
March 8
National
Nauryz Holiday
Наурыз мейрамы
March 21-23
National
Unity Day of the People of Kazakhstan
Қазақстан халқының бірлігі күні
May 1
National
Defender of the Fatherland Day
Отан қорғаушылар күні
May 7
National
Victory Day
Жеңіс күні
May 9
National
Victory Day
Жеңіс күні
May 9
National
Capital City Day
Астана күні
July 6
National
Constitution Day
Конституция күні
August 30
National
Republic Day
Республика күні
October 25
National
Kurban Ait (Eid al-Adha)
Құрбан айт
Varies
Religious
Oraza Ait (Eid al-Fitr)
Ораза айт
Varies
Religious
Why Set Up in Kazakhstan
Kazakhstan offers access to Central Asia’s largest economy, a strategic location, and a business-friendly environment. It allows 100% foreign ownership in most sectors and supports investors with reforms and digital registration systems.
Incorporation Process (Core steps)
Typical steps include name reservation, preparing constitutional documents, state registration, tax registration, statistical registration, bank account opening, and registration with social security/pension authorities.
Company Formation Options (Most common: LLP)
Entity choices include LLP, JSC, branch office, and representative office. LLP is commonly preferred by foreign investors due to flexible management, limited liability, and eligibility to sponsor work permits.
Timeline & Operational Start
Incorporation can often be completed within a few working days when documentation is complete, after which the company can operate subject to sector-specific licensing requirements.

Business Setup Services

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Living Cost in Kazakhstan

Discover the living costs in Kazakhstan with our detailed insights, helping you plan your budget and make informed decisions for your lifestyle.




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FAQ

Gini Talent streamlines employment in Kazakhstan by consolidating payroll, benefits, tax compliance, and contractor management into one integrated platform. Services available include Employer of Record (EOR), contractor management, and payroll. The capital is Astana, the currency is the Kazakhstani Tenge (KZT / ₸), and the population is approximately 20,734,148. In Kazakhstan, the standard workweek is 40 hours. Employer and employee contributions cover pensions, social insurance, and health services, while termination, severance, and probation rules are governed by local labor law.

Kazakhstani citizens can work freely in Kazakhstan without any work permit. Their employment is regulated by the Labor Code of Kazakhstan and mandatory social contributions.

Yes. Foreign nationals generally require a work permit and appropriate visa unless they fall under specific exemption categories.

Yes. Certain categories such as permanent residents, citizens of EAEU member states, and executives in specific investment projects may be exempt, subject to conditions.

Common work permit categories include:

· Employer-sponsored work permits

· Intra-company transfer permits

· Permits for executives and highly qualified specialists

· Seasonal or project-based permits

Yes. Work permits are typically linked to a specific employer, position, and location, and changes require permit amendment or reapplication.

Employment may begin only after work permit issuance, visa approval, and completion of mandatory registrations.

Yes. The Kazakh Labor Code applies to both local and foreign employees, ensuring equal rights and obligations.

Standard working hours are 8 hours per day and 40 hours per week, with overtime regulated by law.

Yes. Overtime is permitted within statutory limits and must be compensated at premium rates or with time off, as agreed.

Yes. Employers must register employees with the state social insurance system, including pension, social insurance, and medical insurance contributions.

Social contributions are shared between employer and employee, calculated as a percentage of salary and paid monthly by the employer.

Employment income is subject to flat-rate personal income tax, withheld at source through payroll.

Individuals are considered tax residents if they spend 183 days or more in Kazakhstan within a 12-month period.

Yes. Kazakhstan has an extensive double taxation treaty network, allowing relief where applicable.

Notice periods depend on the employment contract and grounds for termination, with statutory minimums applied under labor law.

Gini Talent’s EOR service enables companies to hire employees in Kazakhstan without establishing a local entity. Gini Talent acts as the legal employer and manages contracts, payroll, tax withholding, social contributions, and labor law compliance.

Yes. Gini Talent provides recruitment services for both local and international talent, including sourcing, screening, hiring advisory, and onboarding support.

Gini Finance manages payroll processing, personal income tax withholding, social contribution filings, and statutory reporting, ensuring full compliance with local regulations.

Yes. Together, Gini Talent and Gini Finance provide comprehensive Business Setup Services, including company incorporation, accounting, tax registration, payroll setup, and ongoing corporate compliance.

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