CodeIn force
Social Code
Social Code of the Republic of Kazakhstan
Consolidates social protection law — social insurance, pensions, employment support and social benefits — and sets employers' mandatory social and pension contributions. In force since 1 July 2023; it replaced ten earlier laws.
What matters for an oil & gas company
- Replaced ten laws, including those on pension provision (2013), employment of the population (2016) and compulsory social insurance (2019).
- Employers pay social contributions to the State Social Insurance Fund at 5% of the calculation base (from 1 January 2025).
- Employers withhold employees' mandatory pension contributions of 10% and pay employer pension contributions at their own expense: 3.5% in 2026, 4.5% in 2027 and 5% from 2028.
- For employees in harmful working conditions, employers also pay mandatory professional pension contributions of 5% of monthly income.
The summaries are for orientation and are not legal advice. Only the official text is legally binding. Checked in September 2026.