In Kazakhstan, changes to the social contributions system will take effect. They are approved by the Order of the Minister of Labour and Social Protection of the Population No. 299 dated 30 September 2025 and aimed to update the procedure for calculating and paying social contributions.
New categories of payers of social contributions
New payer categories have been added. Now, social contributions must be paid not only by employers and individual entrepreneurs, but also by:
- self-employed individuals applying a special tax regime;
- operators of online platforms paying income to participants;
- local executive authorities when providing material benefits to individual assistants.
Rate for the self-employed
A separate rate has been set for the self-employed individuals applying a special tax regime—1% of income.
Calculation procedure and limits
If the income is below the minimum wage (MW), the calculation is based on the MW, except for:
- self-employed individuals,
- platform-based workers,
- individuals under civil contracts with tax agents,
- individual assistants and unified payment payers.
For civil contracts, income is now considered after deducting pension contributions and tax deductions under Article 400 of the Tax Code of Kazakhstan.
The maximum amount of income subject to contributions is limited—no more than 7 MW per month from one payer.
Payment procedure and debt measures
Payments can now be made not only for the current but also for future months—until the 25th day of the following month.
If the amount of debt exceeds 6 monthly calculation indexes (MCI), tax authorities suspend operations within the debt amount, and all cash expenditure operations are blocked, except for payments to the budget.
Comparative table of changes in the social contributions system
| Provision | Previously | Now |
| Who pays social contributions | Only employers, individual entrepreneurs (IEs) and persons paying income under civil contracts | Added: self-employed individuals, internet platform operators, and local executive authorities when paying material benefits to individual assistants |
| Rate for the self-employed | Not established | New rate introduced—1% of income |
| If income is below the minimum wage (MW) | Contributions were calculated based on the minimum wage | For self-employed platform workers and those under civil contracts—may be calculated from actual income |
| Calculation for civil contracts | Based on the full amount of income | Now—income minus pension contributions and deductions, but not more than 7 MW from one payer |
| Maximum income for social contributions | Not clearly limited | Set limit—7 MW per month |
| Arrears and account blocking | Operations were suspended depending on the risk category | Now—if the debt exceeds 6 MCI, operations are suspended within the debt amount |
| Payment by the self-employed | No defined procedure | It is now allowed to pay for current and future months by the 25th of the following month |
The order comes into effect on 18 October 2025, except for certain provisions that will take effect on 1 January 2026.
Source: Uchet.kz
