Changes in Social Contributions in 2026

Changes in Social Contributions in 2026

Starting from 2026, Kazakhstan will change the maximum monthly income limit used to calculate contributions and deductions for Mandatory Social Health Insurance (MSHI). The relevant amendments were signed by the President of the Republic of Kazakhstan, Kassym-Jomart Tokayev, on July 14, 2025.

 

What will change?

Initially, the Government proposed setting the upper income limit for calculating MSHI contributions at 50 times the Minimum Wage. However, taking into account the recommendations of the parliamentary corps, a compromise decision was adopted:

• Employer contributions – the upper income limit will be 40 MW
• Employee contributions – the upper income limit will be 20 MW

This decision aims to maintain the sustainability of the MSHI system while reducing the financial burden on both employers and employees.

 

Legal provisions affected

Amendments were introduced to the Law of the Republic of Kazakhstan «On Mandatory Social Health Insurance» and affect the following articles:

• Article 27. Contributions to Mandatory Social Health Insurance
• Article 29. Income accepted for the calculation of contributions and/or deductions

 

Expected impact

The increase in the upper income limit for calculating MSHI is expected to have a positive effect by:

• strengthening social protection for citizens;
• reinforcing the principle of shared responsibility for public health;
• attracting additional investment into the healthcare sector;
• improving access to medical services.

 

How FChain can help

FChain helps companies and professionals prepare in advance for the upcoming changes, ensuring a smooth transition without errors or penalty risks:

• updating calculations and system settings in line with the new MSHI limits;
• verifying the accuracy of employee contributions and generating clear, transparent reports;
• automating calculations and control within payroll and accounting processes;
• providing expert consultations on the practical application of the new rules, including income exceeding the limits and calculation specifics.

With FChain, your business stays compliant, accurate, and prepared for legislative changes.

 For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820

New Rules for Payment of PIT and Social Contributions Starting from 2026 

Prepared by: Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan
December 19, 2025