Kazakhstan has increased its social security and pension contributions with effect from 1 January 2025. In particular, the social tax rate is increased from 9.5% to 11.0%, and the social security contribution rate is increased from 3.5% to 5.0% from 2025. Further, the mandatory employer pension contribution rate is increased from 1.5% to 2.5%, and the unified payroll tax is increased from 21.5% to 23.8%.