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HR Administration and Payroll Outsourcing in Kazakhstan
We keep HR records in line with Kazakhstan's Labor Code and run payroll for Kazakhstan LLPs and subsidiaries of foreign businesses, with separate attention to foreign employees on your staff.
Payroll outsourcing in Kazakhstan covers more than contracts and orders. Every new employment contract must be entered in ESUTD, the state employment contracts system, within 5 business days of signing; changes within 15 calendar days; and terminations within 3 business days. Since March 12, 2026, late or incorrect ESUTD entries are fined: 60 MCI for small businesses, 80 MCI for medium-sized and 150 MCI for large ones (MCI is Kazakhstan's monthly calculation index). We take these deadlines off your hands.
Alongside HR records, we calculate salaries and payroll taxes. In 2026 the employer pays 6% social tax, 3.5% employer pension contributions, 5% social contributions and 3% health insurance contributions, and withholds income tax, 10% pension contributions and 2% health insurance from salaries. Foreign employees are more complex: rates and contributions depend on citizenship, residence permit and tax residency. So we establish an employee's status before hiring, not after the first audit.
Who it is for
- Kazakhstan LLPs without an in-house HR officer, or with one who is overloaded
- Subsidiaries and branches of foreign businesses
- IT companies and Astana Hub participants with foreign employees
- Companies where HR records haven't been kept and ESUTD doesn't match the actual staff
- Employers that use civil law contracts and want to check the risks
Requirements
- An employment contract is entered in ESUTD within 5 business days of signing
- Changes within 15 calendar days, terminations within 3 business days
- Income tax and social tax are paid by the 25th of the following month; form 200.00 is filed quarterly
- Annual paid leave of at least 24 calendar days
- Citizens of EAEU countries (Russia, Belarus, Kyrgyzstan, Armenia) don't need a work permit; other foreigners usually need a permit or a residence permit
What we do
- Prepare employment contracts, amendments and orders on hiring, transfer, leave and termination
- Enter data in ESUTD within the required deadlines
- Draw up the staff schedule, internal labor rules, job descriptions and pay policy
- Keep timesheets and the leave schedule, and calculate vacation pay
- Calculate salaries, income tax, social tax, pension and health insurance contributions, and file form 200.00
- Determine the status of foreign employees and calculate their taxes before hiring
- Restore HR records if they haven't been kept
Key documents
- A list of employees with positions and salaries
- Current employment contracts, orders and civil law contracts
- Employees' ID cards or passports and IINs
- For foreigners: documents on citizenship, residence permit and length of stay in Kazakhstan
- Access to ESUTD and the taxpayer portal via e-signature
- Internal company documents, if any
How it works
- Briefnumber of employees, foreigners, civil law contracts and how HR and payroll are handled now
- HR auditwe compare contracts, orders and ESUTD with the actual staff and check payroll and taxes
- Agreementwe fix the scope of work; any errors found are corrected first
- HR administrationhiring, transfers, leave and terminations with ESUTD entries on time
- Payroll and reportingsalaries and taxes by the 25th every month, form 200.00 every quarter
Timeline
Ongoing monthly service after an initial HR audit; payroll and taxes by the 25th each month, form 200.00 every quarter.
Timelines are approximate: government agencies, consulates and banks set them.
What to watch out for
- A late ESUTD entry is now fined even if the contract itself is correct
- A mistake in a foreign employee's status is found during an audit, and taxes are recalculated for past months
- A civil law contract that in fact replaces an employment contract risks extra tax assessments during an audit
- Work permits and visas for foreigners are arranged separately and must be in place before hiring
FAQ
How much does it cost?
Our service fee is on request. Government fees, translations, insurance and other mandatory costs are paid separately; we send the full estimate before you sign.
What does payroll outsourcing in Kazakhstan include?
Employment contracts and amendments, orders, the staff schedule, internal labor rules, timesheets, the leave schedule and ESUTD entries. Together with these, we calculate salaries and payroll taxes and file the quarterly reports, so HR records and payroll stay consistent.
What are the fines for ESUTD violations?
Since March 12, 2026, under Article 98 of the Administrative Code: 30 MCI for an official, 60 MCI for a small business, 80 MCI for a medium-sized one and 150 MCI for a large one. An error in the data can be corrected within 30 business days.
What payroll taxes does an employer pay in Kazakhstan in 2026?
At the employer's expense: 6% social tax, 3.5% employer pension contributions, 5% social contributions and 3% health insurance contributions. Withheld from salaries: 10% income tax (15% on annual income above 8,500 MCI), 10% pension contributions and 2% health insurance.
How are a foreign employee's taxes handled?
First we establish the status: EAEU citizenship, residence permit and tax residency, meaning 183 days in Kazakhstan within 12 months. This determines the income tax rate and whether pension and health insurance contributions are withheld. The employer pays 6% social tax for foreigners too, except for Astana Hub participants.
Does a foreign employee need a work permit?
Citizens of EAEU countries (Russia, Belarus, Kyrgyzstan and Armenia) don't. Others usually need an employer permit to hire foreign workers, a self-employment certificate or a residence permit. We tell you what your case requires before the employee starts.
Can payroll taxes be reduced legally?
Only within the law: the basic deduction of 30 MCI a month, the Astana Hub social tax benefit on foreign employees' salaries, and correct documentation of payments. We don't recommend replacing employment contracts with civil law contracts.
Do you guarantee the result?
No. Decisions are made by government agencies, consulates and banks. We are responsible for preparing and checking documents, filing and support, and we tell you about the risks upfront.
Related programs
Let’s discuss your case
We will check whether the program fits your citizenship, income and family, and send an estimate with the full list of costs.
