Take-home pay and employer cost, 2026
Withholdings from gross pay (pension and medical contributions, income tax on a cumulative basis from January) and the employer's payments on top (pension, occupational pension, social and medical contributions, social tax) at the 2026 rates, caps and minimums.
ОПВ = 10% · min(G; 50 МЗП); ВОСМС = 2% · min(G; 20 МЗП)ОД = max(0; G − ОПВ − ВОСМС − 30 МРП)ИПН = Н(m · ОД) − Н((m − 1) · ОД); Н: 10% до 8 500 МРП, 15% сверхNet = G − ОПВ − ВОСМС − ИПНОПВР = 3.5% · G в пределах [МЗП; 50 МЗП]; СО = 5% · (G − ОПВ) в пределах [МЗП; 7 МЗП]ООСМС = 3% · min(G; 40 МЗП); СН = 6% · (G − ОПВ − ВОСМС), не менее 6% · 14 МРПCost = G + ОПВР + ОППВ + СО + ООСМС + СН2026 rates and bases. Employee: pension contributions (OPV) 10 % of income up to 50 minimum wages (4,250,000 KZT); medical contributions (VOSMS) 2 % of income up to 20 minimum wages (1,700,000 KZT); income tax 10 % of taxable income up to 8,500 MCI a year (36,762,500 KZT) and 15 % above, cumulative from 1 January (Tax Code Art. 441), after deducting OPV, VOSMS and the basic deduction of 30 MCI a month. Employer: pension contributions (OPVR) 3.5 % of income between 1 and 50 minimum wages; social contributions (SO) 5 % of income less OPV, between 1 and 7 minimum wages (85,000–595,000 KZT); medical contributions (OOSMS) 3 % of income up to 40 minimum wages (3,400,000 KZT); social tax 6 % of income less OPV and VOSMS (Art. 556(2)), not reduced by SO (Art. 558); if the month's income is at most 14 MCI (60,550 KZT) the tax is charged on 14 MCI, except in the month of hiring or dismissal. Exemptions: persons born before 1975 from OPVR; old-age pensioners from OPV, OPVR, OPPV, SO and medical insurance; persons with disability from medical insurance, groups I and II set permanently also from OPVR, and OPV is paid for them only on their application. The income tax social deduction is 5,000 MCI a year for groups I and II and 882 MCI for group III, on application. The 90 % income tax adjustment for low incomes was abolished from 2026. Not included: other social deductions, exempt income (Tax Code Arts. 400, 429), civil-law contracts and non-residents.
Source: Tax Code of Kazakhstan of 18.07.2025 No. 214-VIII: Arts. 363, 401–404, 437–441 (income tax), 556–558 (social tax); Social Code of 20.04.2023 No. 224-VII: Arts. 243–251; Law on mandatory social health insurance of 16.11.2015 No. 405-V: Arts. 26–29; Law of 08.12.2025 No. 239-VIII, Art. 7: MCI 4,325 KZT, minimum wage 85,000 KZT
Inputs
Salary with the month's extras, allowances and bonuses: all income taxed at source. The 2026 minimum wage is 85,000 KZT.
Income tax is withheld on a cumulative basis from 1 January; the same pay is assumed for every month since January.
At one employer only (Tax Code Art. 437).
Sets the exemptions from contributions and the income tax social deduction; see the note.
Jobs on the official list of production, work and occupations with harmful conditions (Social Code Art. 250).
- ОПВ — Employee pension contributions (OPV), 10 %–KZT
- ВОСМС — Employee medical insurance contributions (VOSMS), 2 %–KZT
- ИПН — Individual income tax (IPN) for the month–KZT
- ОПВР — Employer pension contributions (OPVR), 3.5 %–KZT
- ОППВ — Occupational pension contributions (OPPV), 5 %–KZT
- СО — Social contributions (SO), 5 %–KZT
- ООСМС — Employer medical insurance contributions (OOSMS), 3 %–KZT
- СН — Social tax, 6 %–KZT
- Cost — Total cost to the employer–KZT
More in Salary and payroll taxes
Results are engineering estimates from standard formulas; for design decisions check them against the codes, project documents and specialists' calculations. The formulas carried over from the original set are unchanged, and their errors are described in the notes.