As of June 2026, businesses operating in Kazakhstan should pay close attention to several legislative changes affecting labor relations, payroll administration, and taxation. While many of these amendments have already entered into force, practice shows that numerous companies have not yet updated their internal procedures, HR documentation, and accounting processes accordingly.
For business owners, executives, accountants, and HR professionals, the primary risk lies not in the legislative changes themselves but in the gap between legal requirements and actual business practices.
This article highlights the key areas that should be reviewed before the end of June.
Labor Law Amendments Effective from June 8, 2026
On June 8, 2026, amendments to the Labor Code of the Republic of Kazakhstan entered into force. The changes are aimed at improving labor relations, strengthening employee protections, and increasing employer accountability.
The most significant areas for employers relate to workforce management, remuneration practices, and occupational health and safety requirements.
From a practical perspective, many risks arise from existing deficiencies that may now attract greater attention from regulatory authorities.
Temporary Replacement of Absent Employees
Many organizations regularly assign employees to perform duties of colleagues who are on annual leave, sick leave, or maternity leave.
Previously, employers often relied on informal arrangements. However, the current legislation requires proper documentation and remuneration procedures.
Businesses should review:
- Orders assigning temporary duties;
- Supplementary agreements to employment contracts;
- Procedures for calculating additional compensation;
- Consistency between actual responsibilities and supporting documentation.
Failure to properly document temporary assignments may result in labor disputes and findings during labor inspections.
Increased Focus on Occupational Health and Safety
Another important trend in 2026 is increased regulatory attention to occupational health and safety compliance.
Many organizations maintain formal documentation but lack evidence of actual implementation.
During inspections, authorities commonly review:
- Employee safety briefing logs;
- Training records;
- Appointment of responsible personnel;
- Occupational risk assessment procedures;
- Incident and accident investigation documentation.
Employers should ensure not only the existence of documents but also actual compliance with workplace safety requirements.
Collective Agreements Require Review
Organizations that have collective bargaining agreements in place should conduct a legal review of these documents.
Recent amendments have expanded and clarified certain mandatory provisions, which means that agreements adopted several years ago may no longer fully comply with current requirements.
This is particularly relevant for large employers and companies with extensive social guarantee systems.
Particular attention should be paid to:
- Agreement structure and content;
- Mandatory provisions;
- References to current legislation;
- Consistency between contractual obligations and actual employee benefits.
Continued Adaptation to the New Tax Code
The year 2026 represents the first full year of application of Kazakhstan’s new Tax Code.
Although businesses have formally transitioned to the new framework, audit practice indicates that many accounting and tax processes still reflect approaches developed under previous legislation.
Companies should review:
- Accounting policies;
- Tax accounting procedures;
- Tax deduction methodologies;
- Primary documentation processes;
- Transactions with related parties.
Given the increasing use of automated tax monitoring and risk management systems, discrepancies are identified much faster than in previous years.
Conducting an internal tax risk assessment before receiving tax authority notifications is highly recommended.
Employer Pension Contributions (OPVR): A Common Area of Error
Since the introduction of mandatory employer pension contributions, many companies have experienced technical and methodological difficulties in payroll calculations.
The most common issues include:
- Incorrect determination of the contribution base;
- Improper payroll system configuration;
- Errors in calculating specific types of employee payments;
- Inconsistencies between accounting records and government databases.
Even minor calculation errors may lead to reporting adjustments, additional administrative work, and potential regulatory scrutiny.
Recommended Business Review Before June 30, 2026
To minimize risks, it is recommended to conduct an express audit of the following areas:
Human Resources
- ✔ Employment contracts
- ✔ Personnel orders
- ✔ Temporary replacement documentation
- ✔ Remuneration policies
- ✔ Collective agreements
Tax Compliance
- ✔ Accounting policies
- ✔ Tax accounting settings
- ✔ Deduction procedures
- ✔ Related-party transactions
Payroll Administration
- ✔ Salary calculations
- ✔ Pension, social, and health insurance contributions
- ✔ Payroll software configuration
Conclusion
June 2026 is a critical period for adapting business operations to recent legislative changes in Kazakhstan.
Audit experience demonstrates that the majority of compliance issues arise not from complex tax structures but from outdated internal documentation and ineffective administrative processes.
Businesses are therefore encouraged to conduct an internal review of HR, tax, and payroll functions before the end of the month to identify and address potential risks before they become regulatory issues.
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