Kazakhstan: employer pension contributions to rise to 4.5% of income in 2027
From 1 January 2027, employers in Kazakhstan will begin paying from their own funds a mandatory pension contribution of 4.5% of each employee's income. The employer pension contribution (OPVR) has existed since 2024, when it was 1.5% of employee income. It rose to 2.5% in 2025 and to 3.5% in 2026.
The increase is planned. According to the Social Code of Kazakhstan, the rate will be 4.5% in 2027 and 5% in 2028. The monthly income used for calculation must be at least one minimum wage (MZP) and no more than 50 MZP. With the minimum wage planned to rise to 110,000 tenge from 2027, the minimum contribution will be 4,950 tenge and the maximum 247,500 tenge.
The report also notes that savings accumulated through OPVR are not citizens' property. The money is credited to notional accounts and cannot be inherited or withdrawn.
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