The network covers Kazakhstan within the Central Asia region. Payslips there are drawn up in KZT, and dealings with a local firm are conducted in Kazakh and Russian.
The business centres where the network is looking for a correspondent as a priority are Almaty, Astana, Chymkent, Karaganda.
The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Kazakhstan, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
La fourniture de services comptables et de paie pour compte de tiers n'est ni licenciée ni réservée au Kazakhstan : toute société dont l'objet le prévoit peut l'exercer. Seule l'activité d'audit fait l'objet d'une licence délivrée par le ministère des Finances. La certification « Профессиональный бухгалтер РК » n'est légalement exigée que du chef comptable des organisations d'intérêt public ; ailleurs elle est volontaire et sert de marqueur de compétence.
Kazakhstan has built a highly centralised and largely paperless economic administration. The State Revenue Committee, part of the Ministry of Finance, collects income tax, compulsory pension contributions, social contributions and health insurance alike: where France spreads these flows across several institutions, a Kazakh employer deals with a single collector.
Wages are denominated in tenge (KZT). Contractual documents are drawn up in Kazakh and Russian, the country's two working languages: an employment contract issued in one foreign language alone does not meet the local requirement. The employer withholds personal income tax at source.
Two points call for verification rather than assumption: whether a social security agreement applies to an employee arriving from France and what it covers, and the data localisation requirement for personal data held on Kazakh territory, which bears directly on where payroll files may be hosted. Payroll itself is neither licensed nor reserved here; only audit work carries a licence.
Compulsory pension deductions, social contributions and health insurance are computed on the payroll and paid to the State Revenue Committee, which passes them on to the single pension fund and to the social and health funds. Enrolling an employee is therefore not a matter of joining a fund but of reporting.
Local form is decided first. Most foreign employers use a Kazakh limited liability company, the TOO, or a branch. Registration allocates a BIN, a twelve-digit unique identifier serving as both tax and social identity, which replaced the former paper certificate now issued electronically. Registering as an employer without a local entity is not a practical route, so the structure question is settled at the outset.
The employment contract is written, issued in two counterparts and signed by both parties. It must also be recorded in the unified register of employment contracts, a formality foreign employers frequently discover late.
Payslips are issued monthly. Tax and withholdings are reported on a single periodic calendar, which limits the number of filings but concentrates the consequences of any error.
Employing a foreign national finally requires a work permit subject to quotas. Obtaining it conditions everything else, so it is handled before payroll is set up rather than alongside it.
The network asks 9 documents of any firm wishing to represent it in Kazakhstan. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 9 documents, 6 are required of every applicant and 4 have a limited period of validity, the shortest being 1 months.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Справка о зарегистрированном юридическом лице (Тіркелген заңды тұлға туралы анықтама)Certificate of a registered legal entity Gratuite et délivrée en ligne sur egov.kz. Attention : le « свидетельство о государственной регистрации » (certificat papier) a été supprimé en 2013 — un candidat qui produit un vieux certificat doit fournir en plus cette справка à jour. | Министерство юстиции Республики Казахстан (via egov.kz) | 3 months Required | Official website |
| Устав юридического лицаCompany charter (articles of association) Beaucoup de TOO kazakhes fonctionnent sur des statuts types (типовой устав) : dans ce cas la справка le mentionne et il n'y a pas de document séparé à fournir. | Déposés auprès du Министерство юстиции РК lors de l'enregistrement | No expiry Required | Official website |
| БИН (бизнес-идентификационный номер) и Свидетельство о постановке на регистрационный учет по НДСBusiness Identification Number (BIN) and VAT registration certificate Le BIN à 12 chiffres est attribué à l'enregistrement et sert d'identifiant unique fiscal et social. Le certificat de TVA n'existe que si la société a franchi le seuil d'assujettissement. | Комитет государственных доходов Министерства финансов РК (КГД МФ РК) | No expiry Required | Official website |
| Сведения об отсутствии (наличии) задолженности, учет по которым ведется в органах государственных доходовStatement of absence (or existence) of arrears recorded by the state revenue authorities Délivrée sous un jour ouvré via egov.kz ou le Кабинет налогоплательщика (signature électronique ЭЦП requise). Le document est daté du jour : en exiger un de moins d'un mois. | Комитет государственных доходов Министерства финансов РК | 1 month Required | Official website |
| Сведения об отсутствии задолженности по обязательным пенсионным взносам, социальным отчислениям и отчислениям на ОСМСStatement of no arrears on mandatory pension contributions, social contributions and compulsory health insurance Particularité kazakhe : les cotisations ОПВ (retraite), СО (social) et ОСМС (santé) sont collectées par le même Комитет государственных доходов que les impôts, et figurent sur la même attestation. Vérifier que le formulaire coche bien ces rubriques et pas seulement les impôts. | Комитет государственных доходов Министерства финансов РК (recouvrement) ; ЕНПФ, ГФСС et ФСМС (organismes destinataires) | 1 month Required | Official website |
| Договор страхования профессиональной ответственностиProfessional liability insurance contract Aucune obligation légale pour la comptabilité ou la paie externalisée. L'assurance de responsabilité professionnelle n'est imposée qu'aux organisations d'audit par la loi « Об аудиторской деятельности ». | Compagnie d'assurance agréée par l'Агентство РК по регулированию и развитию финансового рынка (АРРФР) | 12 months Where applicable | Official website |
| Сертификат «Профессиональный бухгалтер Республики Казахстан» (сертификация ПОБ)Professional Accountant of the Republic of Kazakhstan certificate Il n'existe AUCUNE licence pour fournir des services comptables ou de paie au Kazakhstan : seule l'activité d'audit est licenciée. La loi « О бухгалтерском учете и финансовой отчетности » n° 234-III n'exige le certificat de comptable professionnel que pour le chef comptable des organisations d'intérêt public (institutions financières, sociétés par actions, entreprises publiques). Pour un partenaire du réseau, ce certificat est donc un indice de qualité, pas une condition. | Палата профессиональных бухгалтеров Республики Казахстан | No expiry Where applicable | Official website |
| Удостоверение личности гражданина РК (или паспорт) и решение/приказ о назначении первого руководителяKazakh identity card (or passport) and decision appointing the chief executive Le nom du « первый руководитель » figure sur la справка de personne morale ; la décision de nomination sert à vérifier que le signataire est bien en fonction à la date du contrat. | Министерство внутренних дел РК (identité) ; l'organe compétent de la société (nomination) | No expiry Required | Official website |
| Подтверждение соблюдения Закона РК «О персональных данных и их защите» (№ 94-V), включая локализацию данныхConfirmation of compliance with the Personal Data Law No. 94-V, including the data localisation requirement Point de vigilance majeur à faire confirmer : le Kazakhstan impose de stocker sur le territoire national les données personnelles des citoyens kazakhs, ce qui contraint l'hébergement des données de paie que nous échangerions. Il n'existe pas, à ma connaissance, de registre public des opérateurs délivrant une attestation. | Министерство искусственного интеллекта и цифрового развития РК (уполномоченный орган по защите персональных данных) | No expiry Where applicable | Official website |
Consolidated collection is the first feature worth knowing. A single certificate from the State Revenue Committee covers the absence of tax debt, pension contributions, social contributions and health insurance. Rather than asking for two documents, check that every heading actually appears on the one produced. Reading the certificate line by line matters more than counting documents.
Documentary bilingualism comes next. Kazakh and Russian coexist in legal instruments, and a courtesy translation does not stand in for a version signed in the expected languages.
Data localisation closes the list. Kazakhstan requires personal data on its nationals to be held on its territory, a constraint to be resolved before any payroll file is exchanged and one that shapes the choice of hosting tools as much as the choice of provider. It also shapes what can be committed contractually on subprocessors.
Un seul document couvre au Kazakhstan ce que la France répartit entre la DGFiP et l'URSSAF : les « Сведения об отсутствии (наличии) задолженности » du Comité des recettes de l'État portent à la fois sur les impôts, les cotisations retraite obligatoires (ОПВ), les cotisations sociales (СО) et l'assurance maladie (ОСМС). Ne pas demander deux attestations, mais vérifier que toutes les rubriques sont couvertes. Autre point : le certificat papier d'enregistrement a été supprimé en 2013 au profit d'une справка électronique gratuite ; un candidat qui n'envoie qu'un ancien « свидетельство » ne prouve rien de sa situation actuelle. Enfin, anticiper la contrainte de localisation des données personnelles sur le territoire kazakh avant tout échange de fichiers de paie.
The network opens 3 partner slots in Kazakhstan, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Kazakhstan has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
No licence is required in Kazakhstan to keep accounts or run payroll for third parties, so we do not demand one. The Professional Accountant of the Republic of Kazakhstan certification is a welcome indicator of competence rather than a condition of entry.
We do expect the electronic certificate of a registered legal entity, the no-debt certificate from the State Revenue Committee expressly covering the social headings, and the decision appointing the chief executive. A written undertaking on where payroll data will be hosted completes the file.
Describe your requirement. No firm is listed in Kazakhstan yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in KazakhstanMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Kazakhstan.