Kazakhstan Payroll Information – Deel Global Payroll

Updated on: 2025/08/04 14:35 (UTC)

Overview

Kazakhstan, which officially is known as the Republic of Kazakhstan, is a country located in central Asia. Kazakhstan is bordered by Russia to the north, China to the east, and Kyrgyzstan, Turkmenistan, and Uzbekistan to the south. The Caspian Sea borders Kazakhstan to its southwest.

The first-order administrative divisions of Kazakhstan include 14 regions and four cities that are separate entities from the regions that surround them. The name Almaty (Alma-Ata) is used by both the Region of Almaty and the City of Almaty. The regions of Kazakhstan are Akmola (Aqmola), Aktobe, Almaty (Alma-Ata), Atyrau, East Kazakhstan, Jambyl (Zhambyl), Karaganda (Karagandy, Qaraghandy), Kostanay (Qostanay), Kyzylorda (Qyzylorda), Mangysatu (Mangisatu, Mangghysatu), North Kazakhstan, Pavlodar (Pawlodar), Turkestan (Turkistan), and West Kazakhstan. The four independent cities of Kazakhstan are Almaty (Alma-Ata), Baikonur (Baykonur, Baiqongyr) Nur-Sultan, and Shymkent.

The main written and spoken languages used in Kazakhstan are the Kazakh (Qazaq) and Russian languages. The English language is somewhat commonly used in Kazakhstan. There are three alphabetic writing systems in common use for the Kazakh language, the most prominent of which uses Cyrillic script and an alphabet of 42 letters, although the government of Kazakhstan is seeking to establish the Latin script version of Kazakh as the language’s primary writing system by 2025. The Latin script version of Kazakh has 32 letters, of which 23 are English letters (all but c, x, and w are used), six are English letters with an acute diacritic ( ́ ) added to them (á, ǵ, ń, ó, ú, and ý), one is a version of the letter “I” that in its lowercase form is rendered as dotless (ı), and two are digraphs formed from two other letters (sh and ch). The Arabic script version of Kazakh has at least 29 letters, with some scholars considering some symbol combinations in this script to represent additional letters. The writing system for the Russian language is an alphabetic writing system with Cyrillic script that has 33 letters.

The directionality that is used for written Cyrillic text for Kazakh, Latin text for Kazakh, and Russian, as is used for English writing, is progression along horizontal lines from left to right, with successive horizontal lines read from top to bottom. The directionality that is used for written Arabic text for Kazakh is progression along horizontal lines from right to left, with successive horizontal lines read from top to bottom.

Kazakhstan’s currency is the tenge.

Employers are required to withhold income tax and social taxes from employee’s paychecks in addition to contributing to social taxes. Employers also must uphold standards for compensation and benefits according to labor laws.

Foreign workers in Kazakhstan generally are subject to the same tax and labor laws as Kazakhstani residents. Nonresidents are taxed only on their Kazakhstan sourced income while residents are taxed on their worldwide income.

Kazakhstani residents working in the United States are covered by U.S. tax law with possible treaty and work status exclusions applying. Work within the U.S. states and territories is covered by various labor laws.

News articles regarding payroll in Kazakhstan are available in

CURRENCY DETAILS

The currency of Kazakhstan is the Kazakhstani tenge (), also known simply as the tenge. The internationally recognized three-letter currency code for the tenge is KZT. The plural form of tenge is the same as its singular form.

When an amount of tenge is written using the currency symbol or the currency symbol T, the symbol follows the numerical value with a space between the numerical value and symbol.

One hundredth ( ¹ ⁄ ₁₀₀ ) of a tenge is referred to as a tiyin or tijin, both of which have the same plural form as their singular form, although transactions involving Kazakhstani currency do not typically include amounts other than whole numbers of tenge.

When amounts of tenge are written in Kazakh or Russian, which are the country’s two official languages, the comma that in English separates the thousands place from the hundreds place instead usually is rendered as a space, although some government entities prefer to merely have the numbers in the thousands place and hundreds place adjacent to each other with no symbol or space between them.

TAXES

The national government of Kazakhstan enacts laws relating to income tax and social tax.

The tax year is the calendar year, Jan. 1 through Dec. 31.

Coronavirus (Covid-19) Guidance: The tax rates for individual income taxes withheld by employers and social taxes were reduced to zero for employers in certain industries provided in a government list (Russian). The reduction is effective from April 1, 2020, to Oct. 1, 2020, for employers categorized as small or medium in listed industries, and from April 1, 2020, to July 1, 2020, for employers categorized as large in listed industries.

Income Taxes

Income taxes are administered by the State Revenue Committee, which is overseen by the Ministry of Finance in Kazakhstan.

Coverage: Individuals earning income are subject to the income tax law. Employers are defined as any person or entity with whom an employee has an employment relationship. All employers are required to withhold income tax at source from an employee’s pay. Individuals are considered residents of Kazakhstan if they spend 183 days or more in Kazakhstan in a 12 month period.

Employees: An employee is defined as an individual who is in an employment relationship with an employer and who is directly performing work within an employment contract.

Rates and Thresholds: Kazakhstan has a flat personal income tax rate of 10% that generally is applicable to all employees.

However, effective since Jan. 1, 2019, employees who during a month are paid up to 25 times Kazakhstan’s monthly calculation index (MCI) are subject to a personal income tax withholding rate of 1% for that month instead of the personal income tax rate of 10%. The MCI is an amount, subject to annual adjustment, that is used to calculate some taxes, fees, and other mandatory payments. The MCI amount for a year generally is included in Kazakhstan’s budget for each year. The reduced rate of 1% often is referred to in Kazakhstan as a personal income tax reduction of 90%, as reducing the standard flat personal income tax rate of 10% by 90% of its magnitude would eliminate 9 percentage points from the rate, resulting in the reduced rate of 1%.

Effective for 2021, the reduced personal income tax rate of 1% applies to the total amount of employment income that an employer paid to an employee during a month if that total amount is no more than 25 times the 2021 MCI of 2,917 , which is 72,925 . Effective for 2020, the reduced personal income tax rate of 1% applied to the total amount of employment income that an employer paid to an employee during a month if that total amount was no more than 25 times the 2020 MCI of 2,651 , which is 66,275 .

Effective since Jan. 1, 2019, if an individual was paid by multiple employers during a month and each employer paid the employee no more than 25 times the MCI, the personal income tax rate of 1% still applies to that income even if the individual’s combined income for the month exceeded 25 times the MCI.

Registration: Employers must register with the State Revenue Committee and receive an electronic digital signature in order to make remittances and submit returns online. Individuals must register to receive an individual identification number (IIN) through the State Revenue Committee.

Taxable Amounts: All income from employment is taxable as income at source. The following income is not subject to income tax: pension payments, dividends, interest, winnings, stipends and any income accumulated under an insurance agreement.

Withholding Methods: Employers are required to withhold income from an employee’s paycheck at the time of payment.

Returns and Remittance: Income tax withheld at source must be remitted by the 25th of the month following the month of wage payment.

The quarterly income and social tax return, Form 200, Declaration of Individual Income Tax and Social Tax, must be submitted by the 15th day of the second month following the end of the quarter in question. Returns can be filed online or submitted on paper to the State Revenue Committee.

Effective since Jan. 24, 2019, employers may make single cumulative monthly payments for both income and social taxes. The minimum amount of such a payment is the value of the monthly calculation index in effect for the year.

Recordkeeping: The statute of limitations for tax records is five years.

Penalties: Employers or employees violating the tax code are subject to penalties, which generally are set by a tax audit report.

Social Taxes

Social security in Kazakhstan generally is administered by the Ministry of Labor and Social Protection. The State Social Insurance Fund manages finances for pension funds in addition to disability and survivors’ insurance. The Ministry of Health supervises sickness, maternity and workers’ compensation payments made by employers. Social tax payments and returns are made to the State Revenue Commission using the same methods as for income tax.

The government in July 2017 began assessing a new mandatory health insurance assessment on employers for the Social Health Insurance Fund, and employee contributions to the fund were required starting in January 2019.

Coverage: Employers must contribute to social security and health insurance for all employees. Individuals covered by the social insurance laws include all workers, including workers in agriculture, fishery, consumer cooperatives, entities of small businesses and farmers.

Exceptions to the health insurance include children under 18, the unemployed, pensioners, parents on parental leave, military personnel, veterans of certain wars, prisoners on non-minimum security prisoners and students studying full time.

Rates and Thresholds: In addition to a general social tax rate, employers are assessed contributions for the State Social Insurance Fund and the Social Health Insurance Fund, occupational injury insurance contributions, and old-age and survivor pension fund contributions pertaining to employment income paid to employees who work in hazardous conditions. Employees are assessed contributions for the old-age and survivor pension fund, and generally will start to be required to pay health insurance contributions in 2019, although employees with employment income from sources outside Kazakhstan already are required to pay health insurance contributions.

General social tax: Effective from Jan. 1, 2018, to Dec. 31, 2024, employers are assessed a general social tax rate of 9.5% of total wages paid to employees. Starting Jan. 1, 2025, employers are assessed a general social tax rate of 11% of total wages paid to employees.

Old-age and survivor pension fund: Employees must contribute 10% of their monthly employment income to the mandatory individual account of the old-age and survivor pension fund. Employers that have employees who work in hazardous conditions must on a monthly basis contribute to the mandatory individual account of the old-age and survivor pension fund an amount equivalent to 5% of monthly earnings of each employee who works in hazardous conditions. Employers that do not have employees who work in hazardous conditions generally are not assessed a contribution for the mandatory individual account of the old-age and survivor pension fund.

Employee and employer contributions to the mandatory individual account of the old-age and survivor pension fund are subject to a maximum monthly amount of employment income paid to an employee upon which the contributions may be assessed, which is 75 times Kazakhstan’s monthly minimum wage. If the employment income paid to an employee during a month was less than the monthly minimum wage, old-age and survivor pension fund contributions assessed on the employee and employer for that month would be assessed as if the employee were paid the monthly minimum wage for that month.

Effective for 2021, unchanged from 2020, the maximum monthly amount of taxable employment income for old-age and survivor pension fund contributions is 3,187,500, which is 75 times the monthly minimum wage of 42,500 .

State Social Insurance Fund: While the State Social Insurance Fund has involvement with administration of the old-age and survivor pension fund, a separate State Social Insurance Fund contribution is assessed on employers to fund aspects of disability and survivors’ insurance, unemployment insurance, and insurance regarding employment income loss because of pregnancy, childbirth, adoption, or caring for a child.

Effective from Jan. 1, 2018, to Dec. 31, 2024, the State Social Insurance Fund contribution rate for employers is 3.5% and is assessed on employment income paid to employees. Effective starting Jan. 1, 2025, the State Social Insurance Fund contribution rate for employers is 5%.

Effective starting with 2019, employer contributions to the State Social Insurance Fund for the aforementioned set of insurances are subject to a maximum monthly amount of employment income paid to an employee upon which the contributions may be assessed, which is seven times Kazakhstan’s monthly minimum wage. If the employment income paid to an employee during a month was less than the monthly minimum wage, the State Social Insurance Fund contribution rate of 3.5% assessed on the employer for that month would be assessed as if the employee were paid the monthly minimum wage for that month.

Effective for 2021, unchanged from 2020, the maximum monthly amount of taxable employment income for the State Social Insurance Fund contribution rate of 3.5% is 297,500 , which is seven times the monthly minimum wage of 42,500 .

Social Health Insurance Fund: Employers are required to pay monthly contributions as a percentage of monthly payroll to finance a mandatory health insurance program, with the contributions allocated to the Social Health Insurance Fund.

Effective from Jan. 1, 2020, to Dec. 31, 2021, the health insurance contribution rate for employers is 2%. Effective starting Jan. 1, 2022, the health insurance contribution rate for employers is 3%.

Effective since Jan. 1, 2019, employees, regardless of whether their employment income is derived from sources within Kazakhstan or outside the country, are required to pay monthly health insurance contributions, with the contributions withheld from their employment income.

Effective starting Jan. 1, 2021, the health insurance contribution rate for employees is 2%. Effective from Jan. 1, 2019, to Dec. 31, 2020, the health insurance contribution rate for employees was 1%.

Effective since Jan. 1, 2018, citizens of Kazakhstan receiving employment income from sources outside the country must contribute an additional 5% of their salary through payroll deductions to the Social Health Insurance Fund.

Employer contributions to the Social Health Insurance Fund are subject to a maximum monthly amount of employment income paid to an employee upon which the contributions may be assessed, which is 15 times Kazakhstan’s monthly minimum wage.

Effective for 2021, unchanged from 2020, the maximum monthly amount of income upon which Social Health Insurance Fund contributions may be assessed is 637,500 , which is 15 times the monthly minimum wage of 42,500 .

Occupational injury insurance (civic liability insurance): Employers are required to pay occupational injury insurance contributions, with rates varying among employers based on their occupational risk class and staff category. Employers’ occupational injury insurance rates are multiplied by the total employment income they paid to employees to determine their occupational injury insurance premium amounts.

Additional social program payments: Employers are required to cover sickness, maternity and workers’ compensation payments for employees. Payments for sickness leave and maternity leave are based on an employee’s average earnings. Employers directly provide payments for workers’ compensation, including for a temporary disability benefit, a lump-sum grant, medical benefits and a funeral benefit.

Registration: Employers must register with the State Fund of Social Insurance. According to government decree, individuals must apply for a Social Individual Code, or SIC, through the Ministry of Labor and Social Protection. Individuals must fill out a registration card and already possess an individual identification number (IIN) to complete registration.

Taxable Amounts: Income subject to social insurance taxation includes all income paid to an employee by the employer. Income not subject to taxation includes: awards, scholarships, winnings, termination payments and unused annual leave payments.

Withholding Methods: Employers are required to withhold social taxes from an employee’s paycheck at the time of payment.

Returns and Remittance: Social taxes must be remitted by the 25th day of the month following the month of wage payment.

Recordkeeping: The statute of limitations for tax records is five years.

Penalties: Employers or employees violating the tax code are subject to penalties, which generally are set by a tax audit report.

Other Taxes

Kazakhstan’s national government does not assess any taxes on employment income other than those covered in the Income Taxes and Social Taxes sections of this primer.

State/Jurisdiction Taxes

Taxes on employment income are not assessed by any of Kazakhstan’s regions, cities or local jurisdictions.

COMPENSATION AND BENEFITS

The labor code and the law on employment cover regulations related to minimum wage, overtime, hours of work, holidays, leave, wage payment and termination pay in Kazakhstan. Workers’ Compensation and retirement plans are covered under social taxes.

Minimum Wage

Effective for 2021, unchanged from 2020, the monthly minimum wage in Kazakhstan is 42,500.

Overtime

Overtime work is any work done beyond eight hours in a day or 40 hours in a week. Overtime cannot exceed two hours in one day, 12 hours in one month or 120 hours in a year. Overtime and work on nights or weekends is paid at 150% of regular remuneration. Employees may also receive a compensatory day off for work on weekends.

Hours of Work

Normal working time is eight hours a day and 40 hours a week. Workers generally work a five-day work week with two days off per week. Night work is defined as any work done between the hours of 10 p.m. and 6 a.m.

Holidays

Employers may have employees, except for pregnant women, work on holidays and weekends with employees’ written consent. Employers operating on a shift schedule or a rotational-watch schedule do not require written consent. Employees working on holidays are entitled to at least 150% of their normal remuneration or a compensatory day off.

The public holidays in Kazakhstan are:

Jan. 1 and 2: New Year
Jan. 7: Orthodox Christmas
March 8: International Women’s Day
March 21 to 23: Nauryz, which internationally is known as Nowruz
May 1: Unity Day
May 7: Defenders’ Day
May 9: Victory Day
July 6: Capital Day
Aug. 30: Constitution Day
Kurban-Ait, which internationally is known as Eid al-Adha
Dec. 1: First President’s Day
Dec. 16 and 17: Independence Day

If a holiday, or at least one of the days of a multiple-day holiday, falls on a weekend, it is moved to the following Monday. For example, March 21 and 22 fell on a weekend in 2020, meaning the holidays given for March 21 and 22 moved to March 24 and 25. Orthodox Christmas and Kurban-Ait must be given as holidays, regardless of the employer’s scheduling practices.

Leave

Employers are required to give employees paid annual vacation for 24 days a year. Collective bargaining agreements may offer more paid vacation time.

Employers must give employees who work in hazardous conditions and employees with disabilities an additional six days of paid vacation per year.

Maternity Leave: Employers are required to give pregnant employees paid maternity leave for 70 days prior to the birth of the child and 56 days after the birth of the child. In the case of complicated birth or delivery, employers must give women 70 days of leave after the birth of the child. Employers are responsible for pay while employees are on maternity leave, which is required to be average remuneration.

Adoption Leave: Employers must give employees adopting a newborn child 56 days of paid leave.

Marriage Leave: Employers must give employees five days of unpaid leave following registration of marriage.

Bereavement Leave: Employers must give employees five days of unpaid leave upon the death of a close relative.

Wage Payment

Employers are required to pay employees in cash in the national currency of Kazakhstan at least once a month, or as otherwise stipulated by a collective bargaining agreement. Dates of payment can be decided by collective bargaining agreements.

Employers are required to provide employees with payslips upon payment of wages including details of deductions, withholding, pension contributions and the wage base.

Bonuses and Special Benefits

Kazakhstan does not require employers to provide bonus payments to employees.

Termination Pay

Termination compensation must be paid within three business days of termination.

An employment contract may be terminated by either the employer or the employee on legal grounds. Employers and employees must give at least one month of notice before terminating an employment contract. Employers must compensate employees for any unused annual leave upon termination. Employers must compensate employees with one month of wages upon termination in the case of liquidation or downsizing. Employers must pay employees three months of wages upon termination if the employer gave false information of working conditions to the employee prior to employment.

If an employer terminates an employment grounds without valid reason or does not give the employee notice, he will be liable to paying the employee compensation equaling a full year of salary.

Workers’ Compensation

Workers’ compensation is covered under social taxes.

Recordkeeping

Employers are required to keep records of employees’ working time, overtime, any dangerous working conditions and any heavy work performed by employees.

FOREIGN WORKERS

Foreign workers in Kazakhstan generally covered by the same tax and workplace laws as Kazakhstani citizens.

Visas: Foreigners entering Kazakhstan for employment can apply for either a single entry business visa or multiple entry business visa. Multiple entry visas can be valid for up to three years and may be extended for another three. Individuals must obtain and possess a valid work permit through their employer in Kazakhstan in order to receive a visa.

Individuals from the following countries do not need an invitation letter for the single entry business visa of up to 30 days: Australia, Austria, Belgium, Brazil, Bulgaria, Canada, Chile, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Latvia, Lithuania, Luxemburg, Malaysia, Malta, Mexico, Monaco, the Netherlands, New Zealand, Norway, Poland, Portugal, Romania, Singapore, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Turkey, United Arab Emirates, the United Kingdom and Northern Ireland, and the United States.

Foreign workers who move to Kazakhstan because of a cross-border transfer inside one multinational company are exempt from mandatory work permit requirements.

Taxes: Nonresident foreign workers are taxed at a flat rate of 10%.

Wages/Payments: Foreign workers can be paid in a currency other than the Kazakhstani tenge.

WORKING IN THE UNITED STATES

Foreign workers from Kazakhstan must meet general visa requirements and be certified to be employed in the U.S. General visa requirements for the U.S. are included in the separate

U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). Because OFAC prohibits financial transactions with individuals on the list, employers cannot employ them and may face fines for failing to comply.

For tax purposes, Kazakhstani citizens are subject to U.S. employment-based taxation on income earned in the U.S. unless they can claim an exemption under certain tax treaty provisions or they work under specific visa types that exempt earnings from taxes.

State and local taxation of Kazakhstani workers also can apply.

The U.S. labor laws apply to all workers employed and providing services in the country.

Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.

Tax Residency: In general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the

Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.

Income Taxes: Generally, nonresidents in the U.S. who are from Kazakhstan and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.

A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Kazakhstan and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c.

Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the

Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.

An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 or later and the table applicable to Forms W-4 issued before 2020 are available in the

Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.

Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.

Tax treaties: Kazakhstan and the U.S. have signed a tax treaty with provisions addressing host country taxation of the nonresident workers. A summary of those benefits is listed in the Tax Treaty Exemption Comparison Chart. To claim the treaty benefit, the nonresident must file Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with the employer.

Students, trainees and researchers in particular must include a statement with Form 8233 to claim a tax treaty exemption from withholding of tax on compensation for dependent personal services. This statement affirms that the student, trainee or researcher is temporarily in the U.S. for purposes of studying or has accepted an invitation by the U.S. government (or by a political subdivision or local authority) for the purpose of teaching or engaging in research for a period not expected to exceed five years by a university or other recognized educational institution in the U.S. It also must affirm that the individual will receive compensation for services performed in the U.S. There is no limit placed on student, trainee or researcher compensation for Kazakhstani citizens.

Examples of the statements necessary to claim a treaty exemption from U.S. taxes are included in Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens.

Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a social security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.

Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.

Totalization Agreements: Kazakhstan and the U.S. do not have a totalization agreement for social taxes.

Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.

There are no particular requirements that employees be paid in U.S. dollars.

TREATY ARRANGEMENTS

Kazakhstan has entered into more than 40 income tax treaties, including an income tax treaty with the United States.

The countries with which Kazakhstan has a bilateral income tax treaty in effect are Armenia, Austria, Azerbaijan, Belarus, Belgium, Bulgaria, Canada, China, Croatia, Czech Republic, Estonia, Finland, France, Georgia, Germany, Hungary, India, Iran, Ireland, Italy, Japan, Kyrgyzstan, Latvia, Lithuania, Luxembourg, Macedonia, Malaysia, Moldova, Mongolia, Netherlands, Norway, Pakistan, Poland, Qatar, Romania, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Tajikistan, Turkey, Turkmenistan, Ukraine, United Arab Emirates, United Kingdom, United States, Uzbekistan, and Vietnam.

Kazakhstan does not have any totalization agreements for social tax purposes in force.

RESOURCES

All Resources are in English unless otherwise noted.

General

Government of Kazakhstan Home Page (Kazakh)

U.S. State Department: U.S. Relations With Kazakhstan

U.S. Central Intelligence Agency:

The World Factbook: Kazakhstan
The World Factbook: Languages

U.S. Department of Commerce: Export.gov: Kazakhstan - Business Travel

Consulate General of Kazakhstan in Hong Kong SAR, PRC: Kazakhstan Adopts New Version of Latin-Based Kazakh Alphabet

Government of the U.K.: Cyrillic Kazakh Romanization Table

U.S. Library of Congress: Arabic Kazakh Romanization Table

Currency Details

Unicode Consortium: Currency Symbols

International Organization for Standardization: Currency Codes - ISO 4217

United Nations: United Nations Terminology Database: Kazakhstan

Taxes

Tax Code of Kazakhstan (Russian)

Kazakhstan Ministry of Finance (Kazakh)

Kazakhstan Social Health Insurance Fund Contribution Rates (Russian)

U.S. Social Security Administration, Social Security Programs Throughout the World: Kazakhstan

Kazakhstan Law No. 80VI-ZRK (Russian)

Kazakhstan Law No. 165VI-ZRK (Russian)

2019 Low-Wage Worker Tax Reduction (Kazakh)

Ministry of Labor and Social Protection: Payment of Social Security Contributions

State Revenue Committee News Release Nov. 27, 2018 (Russian)

Compensation and Benefits

Ministry of Labor and Social Protection

Foreign Workers

Embassy of the Republic of Kazakhstan in Washington, D.C.

Working in the United States

U.S. Department of Labor:

Foreign Labor Certification
Hiring Foreign Workers

U.S. Internal Revenue Service:

IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
IRS Publication 15, Circular E, Employer’s Tax Guide
IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
IRS Publication 519, U.S. Tax Guide for Aliens
IRS Publication 901, U.S. Tax Treaties

Treaty Arrangements