EMPLOYMENT & LABOUR LAW \u00b7 KAZAKHSTAN<\/p>\n
Bond Stone advises multinational companies on structuring expatriate employment arrangements in Kazakhstan \u2014 local employment contracts versus secondment agreements, dual employment structures, local content compliance, tax residence implications, and social insurance obligations for foreign nationals working in Kazakhstan.<\/p>\n
Primary authority: Labour Code of the Republic of Kazakhstan No. 414-V dated 23 November 2015; Law “On Migration” No. 477-IV dated 22 July 2011; Tax Code of the Republic of Kazakhstan No. 120-VI dated 25 December 2017. Authority: adilet.zan.kz<\/a><\/p>\n Local employment contract<\/p>\n The expatriate enters into a direct employment contract with the Kazakhstani entity \u2014 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.<\/p>\n<\/p><\/div>\n Secondment agreement<\/p>\n 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.<\/p>\n<\/p><\/div>\n Dual employment structure<\/p>\n 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.<\/p>\n<\/p><\/div>\n Tax residence & social insurance<\/p>\n A foreign national present in Kazakhstan for 183+ days in a calendar year becomes a Kazakhstan tax resident \u2014 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.<\/p>\n<\/p><\/div>\n<\/div>\n Bond Stone has advised international employers on employment mandates in Kazakhstan since 2007. Client confidentiality is maintained across all matters.<\/p>\n Secondment Structure \u2014 Energy Specialist<\/p>\n Employment \u00b7 Kazakhstan \u00b7 Energy<\/p>\n Structuring a secondment arrangement for a foreign technical specialist working in Kazakhstan \u2014 secondment agreement, work permit, social insurance analysis, and coordination with home country HR on benefits continuation.<\/p>\n<\/p><\/div>\n Dual Employment \u2014 Senior Executive<\/p>\n Employment \u00b7 Kazakhstan \u00b7 Financial Services<\/p>\n Dual employment structure for a senior executive joining a Kazakhstani financial services entity \u2014 home country contract retained for equity and pension, local contract for salary and work permit compliance.<\/p>\n<\/p><\/div>\n Tax Residence Advisory \u2014 Long-term Expat<\/p>\n Employment \u00b7 Kazakhstan \u00b7 Corporate<\/p>\n Advising on Kazakhstan tax residence implications for a foreign national on a 2-year Kazakhstan assignment \u2014 183-day rule, double tax treaty analysis, and coordination with home country tax advisers.<\/p>\n<\/p><\/div>\n Local Content Compliance \u2014 Mining<\/p>\n Employment \u00b7 Kazakhstan \u00b7 Mining<\/p>\n Advising a mining company on local content compliance for its expatriate workforce \u2014 Kazakhstani national employment percentage requirements, training obligations for local replacements, and compliant expatriate deployment within quota limits.<\/p>\n<\/p><\/div>\n Social Insurance \u2014 EAEU National<\/p>\n Employment \u00b7 Kazakhstan \u00b7 Corporate<\/p>\n Advising on social insurance contribution obligations for a Russian national employed in Kazakhstan \u2014 EAEU Treaty provisions, mandatory pension contribution obligations, and medical insurance requirements.<\/p>\n<\/p><\/div>\n Expat Package Structuring \u2014 M&A<\/p>\n Employment \u00b7 Kazakhstan \u00b7 M&A<\/p>\n Advising on expatriate package structuring for international executives relocating to Kazakhstan following an acquisition \u2014 housing allowances, education allowances, home leave, and tax equalisation policy compliance with Kazakhstani payroll requirements.<\/p>\n<\/p><\/div>\n<\/div>\n Why Bond Stone<\/p>\n \u2726 18+ years advising international employers in Kazakhstan<\/p>\n \u2726 Trilingual documentation \u2014 Kazakh, Russian, and English<\/p>\n \u2726 Ranked Legal 500 EMEA and IFLR1000 \u2014 Almaty and Astana offices<\/p>\n<\/div>\n Primary authority: adilet.zan.kz<\/a><\/p>\n Contact Bond Stone for a confidential discussion about Expat Employment in Kazakhstan.<\/p>\n \n\ud83d\udce7 info@bondstonelaw.com<\/a> \nRequest a Confidential Consultation<\/a> EMPLOYMENT & LABOUR LAW \u00b7 KAZAKHSTAN Expat Employment in Kazakhstan Bond Stone advises multinational companies on structuring expatriate employment arrangements in Kazakhstan \u2014 local employment contracts versus secondment agreements, dual employment structures, local content compliance, tax residence implications, and social insurance obligations for foreign nationals working in Kazakhstan. Primary authority: Labour Code of the Republic […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4673","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.2","language":"ru","enabled_languages":["en","ru"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4673","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/comments?post=4673"}],"version-history":[{"count":3,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4673\/revisions"}],"predecessor-version":[{"id":4676,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4673\/revisions\/4676"}],"wp:attachment":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/media?parent=4673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nStructuring Expat Employment<\/h2>\n
\nExperience<\/h2>\n
\nDiscuss your Kazakhstan employment matter<\/h2>\n
\n\ud83d\udcde +7 (701) 729 76 72<\/a>\n<\/p>\n
\n\u2190 Work Permits<\/a>
\n\u2190 Employment Law Hub<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"