In Kazakhstan, people with disabilities are entitled to social protection and a number of tax benefits. It is important for employers to take these factors into account when calculating wages and taxes.
🔹What benefits are available?
✅Individual Income Tax (IIT)
Employees with disabilities are entitled to additional tax deductions:
▪️ Groups I and II — 5,000 MPR per year
▪️ Group III — 882 MPR per year
A basic deduction of 30 MPR also applies.
✅Mandatory Health Insurance (OSMS)
Mandatory health insurance contributions and deductions are not paid for employees with disabilities—the state covers these costs.
✅Mandatory Pension Contributions (OPV)
Exemption from mandatory pension contributions applies only to persons with disabilities in Groups I and II who have been granted permanent disability status.
🔹What is paid under general rules?
▪️ Social security contributions
▪️ Social tax
▪️ Mandatory pension contributions (OPV) — for Group III and temporary disability
📄What documents are required?
To claim these benefits, you must provide your employer with:
✔️ an application
✔️ a disability certificate
📌You can obtain the certificate online through the Egov.kz portal.
Important: If an employee works for multiple employers, the tax deduction applies to only one of them.
