1. Cost of a staff employee
A company's cost for a staff employee is not just their salary. On top, the employer carries mandatory payments — social tax, social contributions, health insurance (OSMS) and employer pension contributions (OPVR), plus HR administration, paid leave and sick leave. Together this noticeably raises the cost compared with the “net” salary.
2. Cost of working with the self-employed
When working with a self-employed contractor under a civil-law (GPH) contract, the company pays the agreed fee but is not a tax agent: the contractor pays the single 4% themselves. There are no extra employer payments on top, and the closing document is the e-Salyq Business receipt. Hence the difference — primarily on employer payments and manual administration.
3. Cost comparison calculator
What makes up the cost of a staff employee
| Gross salary | — |
| Social tax (6%) | — |
| Social contributions (5%) | — |
| Employer health insurance, OSMS (3%) | — |
| Employer pension contributions, OPVR (3.5%) | — |
| Total per person per month | — |
Employee payments (pension OPV 10%, health VOSMS 2%, income tax) are withheld from salary and not shown here — they are not extra employer costs. The self-employed pay the single 4% themselves; the company is not a tax agent.
Approximate estimate at 2026 rates (LLP on the general regime): social tax 6%, social contributions 5%, health (OSMS) 3%, employer pension (OPVR) 3.5%; minimum-wage (MZP, 85,000 ₸) caps applied. The exact amount depends on reliefs and income thresholds — check with your accountant. The comparison shows the difference in employer costs and does not mean staff can be moved to self-employed status for the sake of a cost difference: substituting an employment relationship is prohibited (see the GPH ban) and the estimate excludes labour guarantees (paid leave, sick leave).
4. What to keep in mind
The calculator shows the order of magnitude, not an exact figure. A few honest caveats:
- employer payment rates depend on income level and change periodically;
- self-employment suits project and irregular tasks, not permanent functions;
- you cannot move existing staff to self-employed status for the sake of a cost difference — that is reclassification, with fines and back-charges;
- staff employees have labour guarantees that GPH contractors do not.
Prepared based on the Tax Code of the Republic of Kazakhstan (Law No. 214-VIII of 18 July 2025, effective 1 January 2026), Government Decree No. 994 of 21 November 2025 and other applicable acts. Current as of June 2026. Not legal advice — verify decisions against egov.kz, the State Revenue Committee and primary sources.