Employer of Record (EOR) in Kazakhstan
Brain Source International streamlines hiring in Kazakhstan, enabling you to onboard employees without setting up a local entity. Our Employer of Record (EOR) solution in Kazakhstan manages payroll, immigration, benefits, and compliance, allowing you to hire talent quickly and expand your business efficiently.
What is an Employer of Record (EOR) in Kazakhstan?
An Employer of Record (EOR) in Kazakhstan serves as a strategic partner for foreign companies seeking to hire talent locally without establishing a legal entity. Acting as the official employer on paper, the EOR enables businesses to onboard employees quickly and compliantly. This model is especially beneficial for companies expanding into Kazakhstan for short-term projects, market testing, or scaling operations with minimal administrative overhead.
The EOR assumes full responsibility for local employment compliance, including payroll in Kazakhstan, benefits administration, tax filings, employment contracts, and adherence to labor regulations. By managing these critical HR and legal tasks, the EOR mitigates risk and frees your internal team to focus on core business activities, while ensuring a smooth experience for your Kazakhstan-based employees.
By partnering with an Employer of Record in Kazakhstan, you can hire employees in Kazakhstan without the need to establish a local entity or navigate complex labor laws.
Employer of Record (EOR) in Kazakhstan: Key Aspects of the Kazakh Labour Code
General Information
- Currency: Kazakhstani Tenge (KZT)
- Payroll Frequency: Monthly
- Capital: Nur-Sultan
- Fiscal Year: 1 January – 31 December
Minimum Wage in Kazakhstan
As of the latest update, the national minimum wage in Kazakhstan is set at 70,000 KZT per month. This baseline salary is established by the government to ensure fair compensation for workers across various industries. Employers must adhere to this regulation, as it serves as a fundamental standard for labor rights and economic stability in the country.
Payroll in Kazakhstan
Payroll Cycle: Payroll in Kazakhstan is typically processed on a monthly basis, with salary disbursement dates set according to either a collective agreement or the specific terms outlined in the employment contract.
13th Salary: There are no provisions in the law.
Taxation in Kazakhstan
Employer Payroll Contributions
| 3.50% | Social Insurance, minimum contribution of 2,975 KZT, maximum contribution of 20,825 KZT |
| 3.00% | Medical Insurance (OMIC), maximum contribution of 25,500 KZT |
| 9.50% | Social Tax |
| 1.50% | Pension, maximum contribution of 63,750 KZT |
| 16.00% – 21.00% | Total Employment Cost |
| 2.00% | Health Insurance (OMIC) (applied on income up to ten times the minimum monthly wage, for a maximum contribution of 17,000 KZT) |
| 10.00% | Pension (OPC) (The gross income subject to OPC is capped at 50 times the minimum monthly wage, maximum contribution of 425,000 KZT ) |
| 12.00% | Total Employee Cost |
Income Tax
| 10.00% | Flat rate |
Would you like to know the approximate cost of employment in Kazakhstan?
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Working Hours in Kazakhstan
General: A full time workweek is 8 hours per day, 40 hours per week.
Overtime in Kazakhstan is defined as work performed beyond established working hours. The regulations stipulate that:
- Overtime cannot exceed 2 hours per day (1 hour for dangerous work), 12 hours per month, and 120 hours per year.
- Overtime is compensated at a rate of 150% of the regular pay.
- Employees may receive rest hours in lieu of overtime pay, with a minimum rate of one hour of rest per hour of overtime worked.
In general, employees must provide written consent for overtime work. However, there are exceptions where consent is not required, such as:
- Work related to national defense.
- Activities to resolve disruptions in essential supplies like water, energy, or heat.
- Urgent maintenance work in case a replacement fails to appear.
- Providing emergency assistance to citizens at risk of health or life loss.
Certain categories of workers are prohibited from working overtime, including pregnant women who have submitted a pregnancy certificate, employees under 18 years old, and individuals with disabilities. These regulations aim to protect workers while ensuring operational continuity in critical situations.
Leave in Kazakhstan
Annual Leave (Vacation):
Employees in Kazakhstan enjoy a minimum entitlement of 24 calendar days of paid vacation each year, excluding official holidays. At least one of these vacation periods must consist of a minimum of fourteen consecutive calendar days. Additional vacation days are granted to employees working in hazardous or harmful conditions.
Accrual of vacation days follows a twelve-month period from the employee’s first day of work. Payment for the annual leave period must be settled no later than three working days before the leave commences.
Unused annual leave can be carried over for a maximum of two years if the employee is on temporary disability or maternity leave. These regulations ensure that employees can take adequate breaks from work while preserving their entitlements under Kazakhstani labor laws.
Public Holidays in Kazakhstan
There are 12 public holidays, excluding religious holidays.
When a public holiday falls on a weekend, the holiday is moved to another working day as a day off in lieu
| Date | Holiday |
| 1 Jan 2025 | New Year`s Day |
| 2 Jan 2025 | Second Day of the New Year |
| 7 Jan 2025 | Orthodox Christmas |
| 8 Mar 2025 | International Women’s Day |
| 21 Mar 2025 | Nauryz |
| 22 Mar 2025 | Nauryz |
| 23 Mar 2025 | Nauryz |
| 1 May 2025 | Kazakhstan’s People Solidarity Holiday |
| 7 May 2025 | Defender of the Fatherland Day |
| 9 May 2024 | Victory Day |
| 17 Jun 2025 | Kurban Ait |
| 6 Jul 2025 | Capital Day |
| 8 Jul 2025 | Capital Day Holiday |
| 30 Aug 2025 | Constitution Day |
| 25 Oct 2025 | Republic Day |
| 16 Dec 2025 | Kazakhstan Independence Day |
Sick Days in Kazakhstan
In Kazakhstan, sick leave issuance is typically limited to a maximum duration of 60 calendar days, except in cases of maternity leave or specific illnesses that require longer periods of absence. After the 60-day period, employers have the discretion to terminate employees on sick leave.
Payments for sick leave are based on certificates issued by authorized healthcare providers. The monthly payment for sick leave cannot exceed 25 times the Monthly Reference Point (MRP), which currently amounts to 92,300 tenge (25 MRP * 3692). Each employee’s payment is calculated by multiplying their average daily earnings by the number of working days during their period of temporary disability.
Payments for sick leave are subject to the same taxes as regular wages and salaries. Upon their return to work, employees must submit their sick leave certificate to the employer by the specified date or before the end of their incapacity period. This ensures compliance with Kazakhstani regulations governing sick leave and employee welfare.
Maternity Leave in Kazakhstan
Mothers in Kazakhstan are entitled to comprehensive maternity leave benefits, tailored to various circumstances surrounding childbirth:
- Standard Maternity Leave:
- Mothers are granted 126 days of paid maternity leave.
- Specifically, 70 days are to be taken before the expected due date, with an additional 56 days (which may increase to 70 in cases of multiple births) after the birth.
- Extended Maternity Leave in Difficult Birth Situations:
- In cases of difficult births, maternity leave after childbirth may be extended by an additional 14 days.
- Premature Births:
- If a child is born between the 22nd and 29th weeks of pregnancy, weighs at least 500 grams, and survives for more than seven days, the mother is entitled to 70 calendar days of maternity leave after the birth.
- For stillborn children or those weighing 500 grams or more who die before seven days of life during the 22nd to 29th weeks of pregnancy, the mother is entitled to 56 calendar days of maternity leave after the birth.
- Maternity Leave in Areas Affected by Nuclear Testing:
- In areas where nuclear tests were conducted, maternity leave is extended to 160 days.
- This leave is divided into 90 days before the expected due date and 70 days after the birth.
- Payment and Coverage:
- Employers are required to pay maternity leave at 100% of the regular salary rate.
- This ensures financial support for mothers during their maternity leave period.
These provisions under Kazakhstani law aim to support maternal health and ensure adequate time for recovery and bonding with newborns, reflecting a commitment to family welfare and maternity protection in various circumstances.Paternity Leave
Parental Leave in Kazakhstan
There is no paid statutory paternity leave in Kazakhstan. However, employers generally shall provide unpaid leave of up to 5 calendar days following the birth of a child.
Adoption Leave in Kazakhstan
Employees who adopt a newborn child are granted leave (to one of the parents) for the period from the date of adoption until the 56 days from the date of birth.
The employer pays for this leave at 100% of the regular salary rate.
Parental Leave in Kazakhstan
Employees in Kazakhstan are entitled to unpaid leave to care for a child until the child reaches the age of 3 years old. To avail this leave, employees must submit a written application specifying the duration and provide a birth certificate or another document verifying the child’s birth.
The unpaid leave can be taken either as a continuous block or in parts, depending on the employee’s preference and needs. Importantly, during this leave period, the employee’s job position must be safeguarded, ensuring their position is protected until they return to work. This provision aims to support parents in balancing work and childcare responsibilities during the early years of their child’s life.
Other Leave in Kazakhstan
In Kazakhstan, employees are granted various types of unpaid leave for specific circumstances:
- Marriage Leave: Employees are entitled to up to 5 days of unpaid leave for their marriage ceremony.
- Bereavement Leave: In the event of the death of an immediate family member or close relative, employees can take up to 5 days of unpaid leave to attend to funeral arrangements and grieving.
- Exceptional Circumstances: Upon application by the employee, unpaid leave can be granted for personal situations not covered by other leave types. The duration of this leave is typically determined through mutual agreement between the employee and the employer.
- Study Leave: Employees enrolled in educational institutions are entitled to leave to attend classes, take exams, conduct laboratory work, prepare a thesis, and participate in military reserve training programs. Payment during study leave is subject to terms agreed upon between the employee and the employer.
These provisions ensure that employees in Kazakhstan can manage important life events, personal emergencies, and educational pursuits while maintaining job security and fulfilling their obligations to their employers.
Probation & Termination in Kazakhstan
Kazakhstan’s labor laws regulate employment relationships, including probation periods and termination procedures, to ensure both employer and employee rights are protected. The Labor Code of Kazakhstan outlines specific rules regarding trial periods, termination notice, severance pay, and legal protections against unfair dismissal.
Probation Period in Kazakhstan
The probation period in Kazakhstan is a trial phase that allows both employers and employees to assess whether the working relationship is suitable.
Key Regulations on Probation:
- The maximum probation period is three months for most employees.
- For executives, chief accountants, and their deputies, the probation period can extend up to six months.
- The probation period must be explicitly stated in the employment contract.
- During probation, employees have the same rights as permanent staff, including salary, social security, and workplace protections.
Termination During Probation:
- If an employer finds that the employee is not suitable for the role, they must provide written justification.
- The employee must be informed of termination at least three days in advance.
- Employees can also resign without penalty during the probation period.
Termination of Employment in Kazakhstan
Employment contracts in Kazakhstan can be terminated by mutual agreement, at the employee’s request, by the employer, or due to external circumstances.
1. Termination by the Employer
Employers may terminate an employee’s contract under the following conditions:
a) Performance-Related Dismissal
- If an employee fails to meet job expectations, the employer must provide evidence of low performance and issue formal warnings.
b) Misconduct or Disciplinary Violations
- Employers can dismiss employees for serious breaches, such as:
- Repeated unexcused absences
- Violations of workplace policies
- Loss of trust due to financial mismanagement
- Disclosure of confidential company information
c) Redundancy and Business Restructuring
- Employers can terminate contracts due to downsizing, financial difficulties, or company closure.
- If multiple employees are affected, employers must conduct a formal redundancy process.
2. Notice Period for Termination
The notice period depends on the reason for termination:
- By the employer (for valid reasons) – at least one month’s notice
- Employee resignation – must provide one month’s notice unless otherwise agreed
- Fixed-term contract expiration – no notice required
- Termination due to redundancy – must provide two months’ notice
Employers can provide monetary compensation instead of requiring employees to work through the notice period.
Visa and Work Permit Services in Kazakhstan
At Brain Source International, we guide businesses and professionals through the visa and work permit process in Kazakhstan. Whether you need to hire international talent or relocate your own team, we manage every legal and administrative detail to ensure full compliance.
Types of Visas in Kazakhstan
Kazakhstan offers several visa categories based on the purpose of travel. Below are the most common types supported by our legal team:
1. Work Visas
The most common type is the M1 visa, required for any foreign national intending to work in Kazakhstan. It must be supported by an official employment letter from the hiring company.
Other work visa categories include:
- M1 – For employees who have already received a Kazakhstani work permit.
- M3 – For candidates traveling to Kazakhstan to apply for a work permit.
- M4 – For individuals relocating as business immigrants.
- M5 – For seasonal or temporary workers.
Processing Time: Typically 4 to 6 months.
Work Visa Requirements
To obtain a work visa for Kazakhstan, applicants must meet specific legal requirements and provide a set of supporting documents. When working with an employer of record in Kazakhstan like Brain Source International, this process becomes significantly easier. We ensure all documentation is accurate, compliant, and submitted on time, streamlining the visa approval journey for both employers and employees.
General Requirements:
- Invitation letter from the Kazakhstani employer
- Notarized copy of the employer’s company charter
- Power of attorney from the employer
- Notarized copy of the work permit
- Confirmation that the employer has no outstanding tax liabilities
- Payment receipt for consular fees
Specific for M1 Visa:
- Completed and signed visa application form
- Copy of the applicant’s passport
- One recent passport-size photograph
- Proof of consular fee payment
Work Permits in Kazakhstan
Brain Source International, acting as your trusted Employer of Record (EOR) in Kazakhstan, can sponsor and fully manage the entire work permit in Kazakhstan process for your organization. We take care of every legal and administrative step—ensuring compliance with local labor laws, minimizing your operational risk, and allowing you to hire top talent in Kazakhstan without setting up a local entity.
Step-by-Step Guide to Work Permits in Kazakhstan
- Candidate Selection
We help identify and screen suitable candidates for your roles. - Medical Certification
We coordinate the required health checks and obtain certified medical clearance locally. - Submission to Authorities
We submit all required documents to the Ministry of Foreign Affairs to secure the work permit. - Employment Contract
A local employment agreement is signed between the employer and the candidate, which is essential for visa processing. - Permit Issuance
Once approved, we deliver the work permit to the employee to facilitate travel to Kazakhstan.
Additional Work Permit Information
- Passport Submission: The employee must submit their passport to the Ministry of Foreign Affairs before traveling.
- Validity: Work permits are issued for up to 3 years and may be renewed.
- Eligibility: Applicants must have no criminal history and demonstrate professional intent.
- Nationalities: Most foreign nationals require a valid work permit.
- Change of Sponsor: The request must be submitted to the Ministry for approval.
- Where to Apply: Permits and visas are processed through Kazakhstan’s official digital platforms.
Employer of Record in Kazakhstan with Brain Source International
Brain Source International offers comprehensive Employer of Record services tailored to the specific needs of businesses entering or expanding into Kazakhstan. As a reputable partner with extensive knowledge of the Kazakhstani market, Brain Source International provides:
- Legal Compliance: Ensuring adherence to Kazakhstani labor laws, including employment contracts, working hours, leave entitlements, and termination procedures.
- Payroll Management: Timely and accurate payroll processing, including tax withholding and compliance with local statutory requirements.
- Benefits Administration: Managing employee benefits such as health insurance, pensions, and other statutory benefits as required by Kazakhstani law.
- HR Support: Handling HR tasks such as recruitment, onboarding, performance management, and employee relations.
- Risk Management: Mitigating risks associated with non-compliance or legal issues related to employment practices in Kazakhstan.