Kazakhstan

Employment taxes

• Income tax: Flat rate of 10% on taxable income.
• Payroll/employer contributions (costs borne by employer, but relevant for total compensation picture) amount to roughly 22% over the employee’s base salary: social tax is 11%, medical insurance 3%, pension contributions 2.5%, employer liability insurance 0.49%.
• Some contributions are subject to caps or thresholds set by the government or linked to the monthly calculation index (MCI) and minimum wage.
• As an employee, you’ll see deductions for your pension contributions, health contributions, and the 10% tax withheld by the employer.

Leave policy

• Annual leave: Minimum of 24 calendar days per year.
• Sick leave: You can take paid sick leave with a medical certificate. The first 15 days are typically paid by the employer. For longer periods of temporary illness, social security covers the payment.
• Maternity leave: 126 days total, usually 70 days before birth + 56 days after. The employer pays full salary during this leave.
• Paternity leave: No legally guaranteed paid paternity leave. Employers often grant 5 days of unpaid leave around the birth.
• Parental leave/Childcare leave: Unpaid leave is allowed to care for a child until age 3. During that period, your job is generally protected.

Employment termination

• Termination must follow legal grounds and notice periods.
• Notice period: Employer must give at least 1 month’s notice (unless contract says more).
• Severance: Severance pay is 30 days of salary and all terminated employees in Kazakhstan are entitled to severance pay.

Hiring and contracts

• All employees must have a written employment contract (or agreement) which outlines duties, salary, working hours, benefits, termination conditions, etc. Contracts must be in Kazakh, and Russian and can be trilingual.
• Contracts can be fixed-term or indefinite. If fixed-term, renewals and expiration must be handled carefully under labor law.
• Probationary periods are allowed (often up to 3 months, but in some cases extended for senior roles).

Payroll and salary payments

• Minimum wage: KZT 85,000 ( EUR 133.73/ USD 156.45) per month.
• Pay frequency: Monthly (salary paid once a month).
• Overtime: For hours beyond the standard 8/day or 40/week, overtime pay is required. Typically first extra hours - 150% of regular rate, further hours sometimes 200%.

Benefits

Mandatory:

• Social security contributions
• Health / medical insurance contributions
• Pension fund contributions
• Employer liability insurance
• Leave benefits (vacation, sick, maternity, etc.)
• Protection of employment rights

Optional:

• Private health insurance
• Bonuses or performance incentives
• Transport allowance
• Professional development budget
• Flexible/remote work arrangements
• Wellness or gym perks

Monthly living cost (Astana Editon)

• Rent (1-bedroom apartment in city center): KZT 200,000 – 400,000 (€395 – €790 / $420 – $840)
• Utilities (electricity, heating, water, internet): KZT 30,000 – 60,000 (€59 – €118 / $63 – $126)
• Food, groceries & eating out: KZT 70,000 – 150,000 (€138 – €297 / $147 – $316)
• Local transport / public transit: KZT 5,000 (€10 / $11) (varies by usage, but very affordable)
• Miscellaneous (entertainment, fitness, small luxuries): KZT 20,000 – 60,000 (€39 – €118 / $42 – $126)

How to get a local ID number

• When you become a resident or are employed locally, you’ll typically register with the local migration/internal affairs office or equivalent to get a residence permit and local ID number.
• For taxation and social contributions, you’ll also need to register with the tax authority, which will issue a TIN (tax ID).
• For remote workers (working for a foreign company but living in Kazakhstan), similar registration may be required if your status changes to tax resident.

Social security registration

• Employer should register you with the state social insurance.
• Contributions by both you (employee) and your employer go toward pension, disability, etc.
• The social security registration is a necessary legal step to access benefits like sick pay, maternity leave, etc.

Banking

• After you arrive, you’ll want a local bank account to receive salary and manage bills.
• Popular banks include: Halyk Bank, Kaspi Bank, Sberbank Kazakhstan, Bank CenterCredit, Freedom Finance, etc.
• You’ll need your passport, residence permit (or registration), and sometimes proof of address to open an account.

Housing and rental process

• Apartments (often unfurnished) are rented via agents, classifieds, or via locals.
• You’ll sign a rental agreement/lease that states rent, duration, deposit, rights & obligations.
• Tenant rights: You’re entitled to safe, livable conditions (heating, repairs). Landlords must usually return the security deposit, minus legitimate damage costs. Eviction must follow legal channels (i.e. you can’t be thrown out overnight).
• Some landlords expect 1–2 months’ deposit + first month’s rent in advance.

Healthcare system

• There is a state/public health system. But many expats use private clinics/insurance for faster service, English-speaking doctors, and higher comfort.
• Many companies offer private health insurance as a benefit.

Driving and public transport

• In cities, public transport is widely used (buses, trams, metro in some cities, taxis).
• Driving: if you have an international driving permit or convert your license (process depends on your origin country), you can drive.
• Road conditions outside urban areas vary, winter conditions can be harsh, snow, ice, etc.

Emergency and important contacts

• Emergency number: 112 (universal emergency)

Work permit and visa requirements

• Foreign nationals must secure a work permit (or special employment visa) before being legally employed. Often, the employer handles or supports this process.
• After this process, you should apply for a work visa (usually M1) to legally enter and stay in Kazakhstan. This is done at a Kazakh embassy/consulate in your home country with the employer’s support documents.
• Duration and conditions depend on job, sector, whether there’s a quota, and your country of origin.
• For remote work (working for a foreign employer while living in Kazakhstan), visa rules are tricky, you might live under a residence permit, but taxation/local registration matters.
• Kazakhstan has bilateral agreements with some countries, so rules differ per nationality.

Business culture and work norms

• Hierarchy and respect: Seniority matters, and formal titles are often used until relationships deepen.
• Relationships and trust: Networking and personal rapport are key. Colleagues may invite you to their homes or social gatherings.
• Communication: More formal initially, after trust is built, more friendly and open.
• Punctuality and deadlines: Generally valued. But flexibility is sometimes part of the culture.
• Meetings: May begin formally, then slide into more relaxed conversation with tea, snacks.
• Cultural awareness: Knowing a bit of Russian or Kazakh goes a long way in everyday life and relationship building.
• Language in business: Russian is very common, and English is used in international companies and tech sectors.