Remote Work for a Kazakhstan IT Company: How It Works Legally?

20.06.2025

• Employment Contract with a Foreign National
• How to Properly Execute the Employment Contract
• Taxation and Contributions
• Additional Notes
• Contact our lawyer for more details

Many Kazakhstan IT companies, including residents of Astana Hub, hire foreign professionals. Is it legally possible to work remotely from abroad? Yes — and here’s how it works:

Employment Contract with a Foreign National

It is legally permissible to conclude an employment contract with a foreign national even if they are located outside Kazakhstan. The law explicitly allows remote (telecommuting) work arrangements.
In this case, the place of work is not specified in the contract. However, the contract must include:

• the remote nature of the work,
• the working schedule,
• the payment terms, and
• the scope of duties.

How to Properly Execute the Employment Contract

To execute an employment contract, the foreign worker must obtain an Individual Identification Number (IIN) — which can only be issued in person at a Public Service Centre (TsON) in Kazakhstan.

Without an IIN, it is not possible to:

• conclude a valid employment contract,
• sign the contract using an electronic digital signature (EDS), or
• register the employment in the enbek.kz system.

Additionally, a Kazakhstani bank account in KZT must be opened. The IIN is a mandatory prerequisite for opening such an account.

A work permit, visa or temporary residence is not required if the employee works remotely and does not enter Kazakhstan.

Taxation and Contributions

Taxes and contributions are withheld by the employer as follows:

• 10% Personal Income Tax (PIT)
• 10% Mandatory Pension Contributions (if the employee is a citizen of an EAEU member state)
• 2.5% Employer’s Mandatory Pension Contributions (for EAEU citizens)
• 11% Social Tax (not applicable if the company is an Astana Hub resident)

Medical insurance and social security contributions do not apply if the employee resides outside Kazakhstan.

Additional Notes

Astana Hub may request documentation confirming the employee’s qualifications. However, there are no restrictions on the number of remote foreign workers a company may employ.

Remote employment is legally possible but requires obtaining an IIN and opening a bank account in Kazakhstan.

Author: Zhanture Tashkarayev

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