Local employment contract

The expatriate enters into a direct employment contract with the Kazakhstani entity — full Labour Code protection applies, work permit required, all Kazakhstani payroll taxes and social insurance contributions apply. This structure is straightforward but subjects the expatriate to the full Kazakhstani employment law regime and creates all employer obligations for the Kazakhstani entity.

Secondment agreement

The expatriate remains employed by the home country employer and is seconded to the Kazakhstani entity under a secondment agreement. Work permit is still required in Kazakhstan. Tax residence and social insurance obligations depend on the length and terms of the secondment. Bond Stone advises on structuring secondment agreements that balance home country employment continuity with Kazakhstani compliance requirements.

Dual employment structure

The expatriate maintains a contract with the home country employer (for home country benefits, pension, equity) and enters into a separate local contract with the Kazakhstani entity (for local salary, work permit, Labour Code compliance). This is the most common structure for senior expatriates. Bond Stone advises on coordinating the two employment relationships to avoid double social insurance obligations where a tax treaty applies.

Tax residence & social insurance

A foreign national present in Kazakhstan for 183+ days in a calendar year becomes a Kazakhstan tax resident — subject to personal income tax on worldwide income at 10%. Social insurance contributions apply to local employment income. Kazakhstan has double taxation treaties with 50+ states. Bond Stone advises on tax residence planning and coordinates with the employer’s tax advisers on the overall expatriate tax position.

Secondment Structure — Energy Specialist

Employment · Kazakhstan · Energy

Structuring a secondment arrangement for a foreign technical specialist working in Kazakhstan — secondment agreement, work permit, social insurance analysis, and coordination with home country HR on benefits continuation.

Dual Employment — Senior Executive

Employment · Kazakhstan · Financial Services

Dual employment structure for a senior executive joining a Kazakhstani financial services entity — home country contract retained for equity and pension, local contract for salary and work permit compliance.

Tax Residence Advisory — Long-term Expat

Employment · Kazakhstan · Corporate

Advising on Kazakhstan tax residence implications for a foreign national on a 2-year Kazakhstan assignment — 183-day rule, double tax treaty analysis, and coordination with home country tax advisers.

Local Content Compliance — Mining

Employment · Kazakhstan · Mining

Advising a mining company on local content compliance for its expatriate workforce — Kazakhstani national employment percentage requirements, training obligations for local replacements, and compliant expatriate deployment within quota limits.

Social Insurance — EAEU National

Employment · Kazakhstan · Corporate

Advising on social insurance contribution obligations for a Russian national employed in Kazakhstan — EAEU Treaty provisions, mandatory pension contribution obligations, and medical insurance requirements.

Expat Package Structuring — M&A

Employment · Kazakhstan · M&A

Advising on expatriate package structuring for international executives relocating to Kazakhstan following an acquisition — housing allowances, education allowances, home leave, and tax equalisation policy compliance with Kazakhstani payroll requirements.