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Social Contributions

Payable to the fund for social insurance for the participants in the social insurance system
Starting from 1st of Jan 2007  3% of the computation basis for social contributions.
Starting from 1st of Jan 2009  4% of the computation basis for social contributions.
Starting from 1st of Jan 2010  5% of the computation basis for social contributions.
For self-employed individuals subject to a special tax regime
Starting from 1st of Jan 2007  3 % of minimal salary, established by the law of the Republic of Kazakhstan concerning republican budget for the relevant financial year.
Starting from 1st of Jan 2009  4% of the computation basis for social contributions, but no less than 4% of minimal salary, established by the law of the Republic of Kazakhstan concerning republican budget for the relevant financial year.
Starting from 1st of Jan 2010  5 % of the computation basis for social contributions, but no less than 5% of minimal salary, established by the law of the Republic of Kazakhstan concerning republican budget for the relevant financial year.