Amendments to the Social Code — civil law contracts

25.11.2024

Amendments to the Social Code of the Republic of Kazakhstan will come into force at the beginning of 2025. These amendments will affect employees working under a Civil Law Agreement.

The first thing that the authorized bodies changed was that they obliged employers to transfer pension contributions to the Unified Accumulative Pension Fund for employees working under Civil Law Agreements. New amendments will also come into force on January 1, 2025.

Previously, employees working under a Civil Law Agreement could not count on payment of sick leave, temporary disability certificates, maternity leave, etc. But, starting from January 1, 2025, all employers will be required to transfer social contributions to the State Social Insurance Fund.

Also, if the authorized bodies do not suspend the introduced regulations, then from January 1, 2025, the amount of social contributions will be increased from 3.5% to 5% of the employee’s accrued income.

The employer pays social contributions, as well as the social tax, independently from its own funds. The payment of these contributions should not affect the employee’s salary in any way.