Foreign nationals generally require a work permit unless exempt (e.g., certain managerial roles or citizens of Eurasian Economic Union countries). Employers must obtain quota approval and sponsor work authorization. Work permits are employer-specific and require annual renewal.

• Employers must register with the State Revenue Committee and relevant social insurance funds.
• Payroll is typically processed monthly.
• Employers must withhold individual income tax and mandatory social contributions and submit monthly reporting.

• Probation Period: Up to 3 months.
• Working Hours: Standard workweek is 40 hours.
• Overtime: Limited and compensated at a premium rate (typically 150%).‍
• Termination: Notice requirements apply depending on contract terms. Severance may be required in redundancy or employer-initiated terminations.

• Mandatory Contributions:
  
  • Employer: Social tax (approximately 9.5%), social insurance contributions, and mandatory pension contributions (funded by employee but administered by employer).
  • Employee: 10% pension contribution, social health insurance contributions.
• Annual Leave: Minimum 24 calendar days per year.
• Sick Leave: Paid based on average salary, subject to caps.
  Maternity Leave: 126 calendar days paid via state social insurance (extended in certain cases).
• Paternity Leave: No separate statutory entitlement, though short unpaid leave may apply.
• Public Holidays: National public holidays observed annually.

• Tax Residency: Individuals present in Kazakhstan for 183 days or more in a 12-month period are considered residents.
• Residents: Taxed on worldwide income.
• Non-Residents: Taxed on Kazakhstan-sourced income.
• Tax Year: Calendar year.
• System: Flat personal income tax rate.