Kazakhstan Pilots One-Click Payroll Tax Calculation

From 17 November 2026, Kazakhstan will pilot “Calculation in One Click,” a service that automates payroll tax and social-payment calculations for employers. The acting finance minister’s Order No. 728 of 30 October 2026 sets the rules; the pilot covers the tax period from 1 October through 31 December 2026.

Legal entities and sole proprietors can use the Taxpayer’s Cabinet to calculate taxes and social payments on employee income and generate payment orders for banks. For payroll administrators, separate calculations become one combined account, but employer confirmation remains mandatory.

How does the service work?

The employer selects “Calculation in One Click” in the Taxpayer’s Cabinet and enters the worker’s individual identification number, accrued income for the reporting period, applicable tax regime and any tax deduction supported by an employee application.

The system then checks information services of the Ministry of Labour to determine the employee’s social status, benefits, exemptions from individual payments and other tax-treatment features.

Automation stops short of payment. The employer must review the results, confirm agreement and then decide whether to generate and send the payment orders.

Using the entered data and state information systems, the service calculates:

• Individual income tax (IIN).
• Mandatory pension contributions (OPV).
• Mandatory professional pension contributions (OPPV), where applicable.
• Social contributions.
• Social tax.
• Contributions and withholdings for compulsory social medical insurance (OSMS).
• Employer mandatory pension contributions (OPVR).

The service then combines the calculated amounts into a general account that the employer can send to a bank for payment.

Who can use it, and who owns the risk?

The pilot brings together state revenue authorities, which must support the service, banks that receive and execute payment orders, and tax agents acting as employers.

Tax agents include individuals, individual entrepreneurs, legal entities and people working in private practice. The calculation covers income from employees hired under employment contracts.

The employer remains responsible for the accuracy of the source data. A corrected salary, an additional payment or a changed social status requires adjusting the calculation.

Employers can also correct errors not caused by them, including cases where the service:

• Assigns the employee the wrong social status.
• Applies a benefit or exemption incorrectly.
• Identifies the taxable object incorrectly.
• Selects the wrong rate or mandatory-payment amount.

If a bank rejects a payment order, the service shows that status. The employer must generate a new order to retry payment.

Does Form 200.00 disappear?

The filing does not disappear. If an employer fully calculates, withholds and remits the relevant payroll taxes and social payments through the service for a tax period, it can omit Form 200.00, the individual income tax and social tax declaration, for those obligations.

Any other obligations that must appear on Form 200.00 still trigger a filing. The service replaces part or all of the familiar payroll reporting process only where every covered obligation was completed through it.

What should employers watch before 31 December?

Order No. 728 takes effect on 17 November and covers the tax period beginning 1 October 2026. The pilot runs through 31 December 2026, inclusive.

An employer can withdraw at any stage simply by stopping use of the service. It does not need to notify the state revenue authorities separately.

Earlier, MPs from Respublica proposed reducing the tax burden and providing preferential financing for neighborhood stores. They estimated: “Taxes and mandatory payments take up to 40% of operating profit.”

The proposal and the pilot do different jobs. The former targets the size of the bill; the latter changes how existing payroll liabilities are calculated, confirmed and reported.

Employers keep the final check.