Kazakhstan minimum wage rise lifts payments for self-employed entrepreneurs in 2027

Kazakhstan's minimum wage will rise from 85,000 to 110,000 tenge from 1 January 2027. The increase will also lead to a recalculation of the mandatory contributions that individual entrepreneurs pay for themselves. According to mybuh.kz, the minimum monthly payments will rise by 7,475 tenge to 29,000 tenge.

To assess the changes, the minimum base was taken as one minimum wage for pension contributions (OPV), employer pension contributions (OPVR) and social contributions, and 1.4 minimum wages for health insurance contributions. On this basis, OPV will rise from 8,500 to 11,000 tenge, and OPVR from 2,975 to 4,950 tenge when the rate increases to 4.5%. Social contributions will rise from 4,300 to 5,500 tenge, and OSMS contributions from 5,950 to 7,700 tenge.

Actual amounts may depend on the entrepreneur's income and the applicable calculation rules. The report also notes that more than 50,000 people previously registered as individual entrepreneurs after receiving information messages from the State Revenue Committee (KGD).