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INCOME RECEIVED AFTER DISMISSAL: HOW ARE TAXES AND MANDATORY PAYMENTS CALCULATED?
02.11.2026
Termination of an employment contract does not release an employer from the obligation to calculate taxes and mandatory payments on income paid to a former employee in connection with previously existing employment relations.According to paragraph 1 of Article 372 of the Tax Code of the Republic of Kazakhstan, an employee’s taxable income includes income received or receivable from an employer in the form of remuneration for work and other material benefits.Pursuant to paragraph 3 of the same Article, payments made to an employee after dismissal are also considered employee income if they arise from grounds related to the former employment relationship and are made in accordance with the legislation of the Republic of Kazakhstan.What taxes and mandatory payments are calculated on such income?🔹 Individual Income Tax (IIT) — calculated in accordance with Articles 362–363 of the Tax Code, taking into account applicable tax deductions.🔹 Social Tax — calculated in accordance with Articles 556–557 of the Tax Code.🔹 Mandatory Pension Contributions (MPC), Employer’s Mandatory Pension Contributions (EMPC), and Social Contributions — calculated in accordance with the procedure established by the Social Code of the Republic of Kazakhstan.Thus, income paid after dismissal on grounds related to employment relations is subject to taxation in accordance with the procedure established by law, taking into account the specific rules applicable to each tax and mandatory payment.Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1313109?lang=ru
The conference “Enbekpen orilgen gumyr” and the presentation of the book “Omir koshindegi onege” took place
01.11.2026
A conference titled “Enbekpen orilgen gumyr”, dedicated to the 100th anniversary of labor and home-front veteran Mashbek Saparbaiuly Nalibayev, was held in the Zhanakorgan district.The event was attended by regional akim Murat Ergeshbayev, deputies of the National Kurultai of the Republic of Kazakhstan Serik Kozhaniyazov, Nurken Bakytbekuly and Magzhan Eraliyev, member of the People's Council of Kazakhstan Murat Abenov, state and public figure Marhabat Zhayymbetov, as well as representatives of the intelligentsia and honored aksakals.Before the conference began, participants viewed exhibitions of archival documents and photographs titled "Mashbek ata murasy" and “Enbekpen orilgen omir”. The exhibition featured valuable materials telling about the life and career of the respected citizen, as well as his work for the benefit of the country.The conference was moderated by advisor to the regional akim Ruslan Rustemov. Regional akim Murat Ergeshbayev read out congratulatory letters from Prime Minister of the Republic of Kazakhstan Olzhas Bektenov, Chairman of the National Kurultai of the Republic of Kazakhstan Aibek Dadebay, and Chairman of the People's Council of Kazakhstan Erlan Koshanov. In addition, congratulations were sent by akims of various regions of the country, as well as of the cities of Astana, Almaty and Shymkent.The head of the region emphasized that the worthy life path of the labor veteran and his contribution to the country's development will always serve as an example for the younger generation.«The SyrDarya land is a sacred cradle of statehood, courage and wisdom. Mashbek Saparbaiuly was born in 1926 on the historically rich land of the holy Korasan Ata. Such noble qualities as resilience and diligence were tempered in the school of life. He knew the value of honest labor and always upheld the reputation of the ordinary worker. It was precisely these qualities that made him a respected person, honored by the people.Mashbek Saparbaiuly's civic stance and the scale of his personality were vividly reflected in his contribution to the spiritual life of the country. He paid special attention to strengthening unity in villages and districts, placing the harmony and solidarity of his compatriots above all else. Striving to raise the younger generation in the spirit of knowledge and morality, he organized the construction of a school through the asar method, and also built a mosque for his fellow villagers at his own expense.His nearly 65 years of fruitful work for the prosperity of the country received worthy recognition: he was awarded the Order of the Badge of Honor and the Medal For Labor Valor».He instilled in his children knowledge, diligence and boundless respect for their native land. Mashbek Saparbaiuly raised five sons and three daughters, and today his descendants justify their father's trust by contributing to the development of the country. Berdibek Mashbekuly and Nurlybek Mashbekuly have reached the level of state and public figures, glorifying the name of their wise father.«Mashbek Saparbaiuly's services to the country and his priceless legacy left to future generations will forever remain a vivid example of honest labor and national spirit», — said Murat Ergeshbayev.The conference featured speeches by Chairman of the Board – Rector of the Korkyt Ata Kyzylorda University Nauryzbay Baykadamov, respected aksakals Bekmyrza Elamanov, Bakyt Nurtazayev, Nazhmaddin Musabayev, as well as State Prize laureate, academician and writer Kulbek Ergobek.Veteran of public administration Serkozha Ydyrysov recalled the years when he was elected chairman of a farm.«From the first day of managing the farm, I always consulted with the village elders, heeded their wise guidance and relied on their blessing. In those days, I often sought advice from the aksakal Mashbek — a man of great life experience who sincerely cared for the people. He was a man whose character was forged by labor, who deeply felt the value of the land, possessed rich life experience and was a true keeper of folk wisdom. Their advice and support in difficult moments, when the farm faced a shortage of resources, strengthened my passion for work and my belief that any difficulties can be overcome with perseverance and honest sweat», — said S. Ydyrysov.The conference concluded with the presentation of the book “Omir koshindegi onege”, dedicated to the 100th anniversary of the labor and home-front veteran.The book describes the hero's life path, his contribution to the country's well-being and his civic stance. The life of a man whose childhood fell during the hard years of famine and war is a chronicle of an entire era. The authors of the book are "Turan" prize winner, journalist and poet Duysenbek Ayashuly and holder of the "Kurmet" Order, philologist Ruslan Rustemuly.The presentation ceremony featured speeches by state and public figure Murat Baktiyaruly, poet, writer and Alash prize winner Shakhizada Abdikarimov, and Honored Figure of the Republic of Kazakhstan Zholtai Zhumat.Source : https://www.gov.kz/memleket/entities/kyzylorda/press/news/details/1313062?lang=ru
Kazakhstan’s National Guard Completes Autumn Conscription Campaign
01.11.2026
The National Guard of the Ministry of Internal Affairs of the Republic of Kazakhstan has completed its 2026 autumn conscription campaign. From September 9 to October 15, more than 7,000 citizens were called up for military service. The recruitment plan was fulfilled in full, in accordance with the schedule and within the established deadlines.Most of the new recruits will join units responsible for maintaining public order, ensuring security at mass events, and guarding important state facilities and penal institutions.After completing the required training, the young servicemen will begin carrying out their assigned duties. Together with police officers, National Guard personnel maintain public order in 21 cities across the country. More than 7,000 Guardsmen are involved in this work every day. Another approximately 2,000 servicemen guard important state facilities and penal institutions.The autumn conscription campaign marked another stage in staffing the troops to carry out public security tasks. Service in the National Guard of the Ministry of Internal Affairs of the Republic of Kazakhstan helps young citizens develop discipline, responsibility, resilience and a readiness to act in the interests of society.For many conscripts, this period will be an important stage in their personal development, allowing them to gain practical skills and strengthen their sense of civic responsibility. The knowledge and experience they acquire will help them perform their duties in the future and contribute to the safety and security of the people of Kazakhstan. Press Service of the National Guard of the Ministry of Internal Affairs of the Republic of KazakhstanSource : https://www.gov.kz/memleket/entities/kvv/press/news/details/1313060?lang=ru
In the Kyzylorda region, a tournament on kazakh kuresі is being held in honor of the 100th anniversary of Mashbek Nalibayev
01.11.2026
A republican tournament on kazakh kuresi among youth, dedicated to the 100th anniversary of the birth of labor and homefront veteran, holder of the Order of the Badge of Honor Mashbek Saparbaiuly Nalibayev, has started in the Zhanakorgan district.The opening ceremony was attended by Kyzylorda region Akim Murat Ergeshbayev, Kurultai deputies Serik Kozhaniyazov, Nurken Bakytbekuly and Magzhan Eraliyev, member of the People's Council of Kazakhstan Murat Abenov, state and public figure Markhabat Zhayymbetov, representatives of the intelligentsia and elders.The head of the region wished the participants of the traditional tournament success and bright victories."Labor and homefront veteran Mashbek Saparbaiuly devoted his life to honest work and considered serving the Motherland his civic duty. His life path is a vivid example of resilience, modesty, diligence and sincere patriotism.The strengthening of the state and the prosperity of the country are the result of the selfless labor of such outstanding people, who for many years faithfully served their people.I am confident that young wrestlers will achieve high results in the future, glorify kazakh kuresi and make a worthy contribution to the development of domestic sports. Taking this opportunity, on behalf of the residents of Kyzylorda region and on my own behalf, I express sincere gratitude to the descendants of Mashbek Saparbaiuly, who make a significant contribution to the development of sports in our region",- said Murat Ergeshbayev. The head of the region also recalled the words of the President of Kazakhstan Kassym-Jomart Tokayev about the need to develop sports infrastructure and increase public interest in sports.According to him, with the support of the Head of State and the Government, a central stadium with 11,000 seats, tennis and inclusive sports centers, as well as 24 new sports facilities have been commissioned in the region. Currently, construction of the multidisciplinary sports complex 'Kyzylorda Arena' continues in the regional center.Thanks to systematic work in this direction, more than 377 thousand residents of the region are engaged in mass sports.The opening ceremony also featured speeches by Markhabat Zhayymbetov, chairman of the regional council of veterans Serik Duysenbayev, and Pazylbek Nalibayev, a representative of the descendants of Mashbek Nalibayev.The tournament in memory of Mashbek Saparbaiuly has been held since 2005 and attracts more and more participants every year. This year, the competition is being held for the 21st time. About 250 athletes from different regions of Kazakhstan and districts of the region are competing for the title of the strongest.Source : https://www.gov.kz/memleket/entities/kyzylorda/press/news/details/1313049?lang=ru
A new business card of the district: a stele was opened in the village of Samarskoye
01.11.2026
In the Samara district, a solemn opening ceremony of the stele was held at the entrance to the village of Samara. It is expected that the new object will become a business card of the settlement and contribute to the development of the tourist potential of the district. The installation of the stele was part of the improvement of territories within the framework of the Republican environmental action "Taza Kazakhstan", which is carried out in accordance with the instructions of the president of the Republic of Kazakhstan. The size of the object is 6 × 3.5 meters, the cost is 5 million tenge. The project was implemented thanks to the initiative and joint efforts of local entrepreneurs, heads of farms and residents of the district. They contributed to the improvement of their native land. As Akim of Samara district Serik Zhenisov noted, the activity and initiative of the population makes an important contribution to the development of the region. "Thanks to such initiatives, projects aimed at developing infrastructure are being implemented in the district, opening up new opportunities. Our initiative residents make a great contribution to the development of the district. Today we are not just opening a new facility, but also opening up new opportunities for the development of Tourism and taking a step towards the formation of a well — known brand of the district," Serik Zhenisov said. This year, the improvement of the transport infrastructure was also carried out. The roundabout junctions at the entrance to the village of Samar and at the exit from the village were expanded and improved. The renovation of public spaces will continue in the future. Next year, it is planned to improve and completely renovate the Central Square named after Abai in the Samara district, as well as create new public spaces. These projects are aimed at improving the appearance of the district, creating favorable conditions for residents and increasing the tourist attractiveness of the region. This year, work on the improvement of the territory in front of the district akimat is also being completed. At the moment, paving stones are being laid here, a pedestrian sidewalk is being built, as well as flower beds are planned to be installed. The systematic modernization of infrastructure and support for the initiatives of the population will create a modern and comfortable environment. This contributes to the transformation of the Samara district into a comfortable place for residents, and an attractive place for guests.Source : https://www.gov.kz/memleket/entities/vko-samar/press/news/details/1312993?lang=ru
Society
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INCOME RECEIVED AFTER DISMISSAL: HOW ARE TAXES AND MANDATORY PAYMENTS CALCULATED?
02.11.2026
Termination of an employment contract does not release an employer from the obligation to calculate taxes and mandatory payments on income paid to a former employee in connection with previously existing employment relations.According to paragraph 1 of Article 372 of the Tax Code of the Republic of Kazakhstan, an employees taxable income includes income received or receivable from an employer in the form of remuneration for work and other material benefits.Pursuant to paragraph 3 of the same Article, payments made to an employee after dismissal are also considered employee income if they arise from grounds related to the former employment relationship and are made in accordance with the legislation of the Republic of Kazakhstan.What taxes and mandatory payments are calculated on such income?🔹 Individual Income Tax (IIT) calculated in accordance with Articles 362363 of the Tax Code, taking into account applicable tax deductions.🔹 Social Tax calculated in accordance with Articles 556557 of the Tax Code.🔹 Mandatory Pension Contributions (MPC), Employers Mandatory Pension Contributions (EMPC), and Social Contributions calculated in accordance with the procedure established by the Social Code of the Republic of Kazakhstan.Thus, income paid after dismissal on grounds related to employment relations is subject to taxation in accordance with the procedure established by law, taking into account the specific rules applicable to each tax and mandatory payment.Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1313109?lang=ru
The conference “Enbekpen orilgen gumyr” and the presentation of the book “Omir koshindegi onege” took place
01.11.2026
A conference titled “Enbekpen orilgen gumyr”, dedicated to the 100th anniversary of labor and home-front veteran Mashbek Saparbaiuly Nalibayev, was held in the Zhanakorgan district.The event was attended by regional akim Murat Ergeshbayev, deputies of the National Kurultai of the Republic of Kazakhstan Serik Kozhaniyazov, Nurken Bakytbekuly and Magzhan Eraliyev, member of the People's Council of Kazakhstan Murat Abenov, state and public figure Marhabat Zhayymbetov, as well as representatives of the intelligentsia and honored aksakals.Before the conference began, participants viewed exhibitions of archival documents and photographs titled "Mashbek ata murasy" and “Enbekpen orilgen omir”. The exhibition featured valuable materials telling about the life and career of the respected citizen, as well as his work for the benefit of the country.The conference was moderated by advisor to the regional akim Ruslan Rustemov. Regional akim Murat Ergeshbayev read out congratulatory letters from Prime Minister of the Republic of Kazakhstan Olzhas Bektenov, Chairman of the National Kurultai of the Republic of Kazakhstan Aibek Dadebay, and Chairman of the People's Council of Kazakhstan Erlan Koshanov. In addition, congratulations were sent by akims of various regions of the country, as well as of the cities of Astana, Almaty and Shymkent.The head of the region emphasized that the worthy life path of the labor veteran and his contribution to the country's development will always serve as an example for the younger generation.«The SyrDarya land is a sacred cradle of statehood, courage and wisdom. Mashbek Saparbaiuly was born in 1926 on the historically rich land of the holy Korasan Ata. Such noble qualities as resilience and diligence were tempered in the school of life. He knew the value of honest labor and always upheld the reputation of the ordinary worker. It was precisely these qualities that made him a respected person, honored by the people.Mashbek Saparbaiuly's civic stance and the scale of his personality were vividly reflected in his contribution to the spiritual life of the country. He paid special attention to strengthening unity in villages and districts, placing the harmony and solidarity of his compatriots above all else. Striving to raise the younger generation in the spirit of knowledge and morality, he organized the construction of a school through the asar method, and also built a mosque for his fellow villagers at his own expense.His nearly 65 years of fruitful work for the prosperity of the country received worthy recognition: he was awarded the Order of the Badge of Honor and the Medal For Labor Valor».He instilled in his children knowledge, diligence and boundless respect for their native land. Mashbek Saparbaiuly raised five sons and three daughters, and today his descendants justify their father's trust by contributing to the development of the country. Berdibek Mashbekuly and Nurlybek Mashbekuly have reached the level of state and public figures, glorifying the name of their wise father.«Mashbek Saparbaiuly's services to the country and his priceless legacy left to future generations will forever remain a vivid example of honest labor and national spirit», — said Murat Ergeshbayev.The conference featured speeches by Chairman of the Board – Rector of the Korkyt Ata Kyzylorda University Nauryzbay Baykadamov, respected aksakals Bekmyrza Elamanov, Bakyt Nurtazayev, Nazhmaddin Musabayev, as well as State Prize laureate, academician and writer Kulbek Ergobek.Veteran of public administration Serkozha Ydyrysov recalled the years when he was elected chairman of a farm.«From the first day of managing the farm, I always consulted with the village elders, heeded their wise guidance and relied on their blessing. In those days, I often sought advice from the aksakal Mashbek — a man of great life experience who sincerely cared for the people. He was a man whose character was forged by labor, who deeply felt the value of the land, possessed rich life experience and was a true keeper of folk wisdom. Their advice and support in difficult moments, when the farm faced a shortage of resources, strengthened my passion for work and my belief that any difficulties can be overcome with perseverance and honest sweat», — said S. Ydyrysov.The conference concluded with the presentation of the book “Omir koshindegi onege”, dedicated to the 100th anniversary of the labor and home-front veteran.The book describes the hero's life path, his contribution to the country's well-being and his civic stance. The life of a man whose childhood fell during the hard years of famine and war is a chronicle of an entire era. The authors of the book are "Turan" prize winner, journalist and poet Duysenbek Ayashuly and holder of the "Kurmet" Order, philologist Ruslan Rustemuly.The presentation ceremony featured speeches by state and public figure Murat Baktiyaruly, poet, writer and Alash prize winner Shakhizada Abdikarimov, and Honored Figure of the Republic of Kazakhstan Zholtai Zhumat.Source : https://www.gov.kz/memleket/entities/kyzylorda/press/news/details/1313062?lang=ru
Kazakhstan’s National Guard Completes Autumn Conscription Campaign
01.11.2026
The National Guard of the Ministry of Internal Affairs of the Republic of Kazakhstan has completed its 2026 autumn conscription campaign. From September 9 to October 15, more than 7,000 citizens were called up for military service. The recruitment plan was fulfilled in full, in accordance with the schedule and within the established deadlines.Most of the new recruits will join units responsible for maintaining public order, ensuring security at mass events, and guarding important state facilities and penal institutions.After completing the required training, the young servicemen will begin carrying out their assigned duties. Together with police officers, National Guard personnel maintain public order in 21 cities across the country. More than 7,000 Guardsmen are involved in this work every day. Another approximately 2,000 servicemen guard important state facilities and penal institutions.The autumn conscription campaign marked another stage in staffing the troops to carry out public security tasks. Service in the National Guard of the Ministry of Internal Affairs of the Republic of Kazakhstan helps young citizens develop discipline, responsibility, resilience and a readiness to act in the interests of society.For many conscripts, this period will be an important stage in their personal development, allowing them to gain practical skills and strengthen their sense of civic responsibility. The knowledge and experience they acquire will help them perform their duties in the future and contribute to the safety and security of the people of Kazakhstan. Press Service of the National Guard of the Ministry of Internal Affairs of the Republic of KazakhstanSource : https://www.gov.kz/memleket/entities/kvv/press/news/details/1313060?lang=ru
In the Kyzylorda region, a tournament on kazakh kuresі is being held in honor of the 100th anniversary of Mashbek Nalibayev
01.11.2026
A republican tournament on kazakh kuresi among youth, dedicated to the 100th anniversary of the birth of labor and homefront veteran, holder of the Order of the Badge of Honor Mashbek Saparbaiuly Nalibayev, has started in the Zhanakorgan district.The opening ceremony was attended by Kyzylorda region Akim Murat Ergeshbayev, Kurultai deputies Serik Kozhaniyazov, Nurken Bakytbekuly and Magzhan Eraliyev, member of the People's Council of Kazakhstan Murat Abenov, state and public figure Markhabat Zhayymbetov, representatives of the intelligentsia and elders.The head of the region wished the participants of the traditional tournament success and bright victories."Labor and homefront veteran Mashbek Saparbaiuly devoted his life to honest work and considered serving the Motherland his civic duty. His life path is a vivid example of resilience, modesty, diligence and sincere patriotism.The strengthening of the state and the prosperity of the country are the result of the selfless labor of such outstanding people, who for many years faithfully served their people.I am confident that young wrestlers will achieve high results in the future, glorify kazakh kuresi and make a worthy contribution to the development of domestic sports. Taking this opportunity, on behalf of the residents of Kyzylorda region and on my own behalf, I express sincere gratitude to the descendants of Mashbek Saparbaiuly, who make a significant contribution to the development of sports in our region",- said Murat Ergeshbayev. The head of the region also recalled the words of the President of Kazakhstan Kassym-Jomart Tokayev about the need to develop sports infrastructure and increase public interest in sports.According to him, with the support of the Head of State and the Government, a central stadium with 11,000 seats, tennis and inclusive sports centers, as well as 24 new sports facilities have been commissioned in the region. Currently, construction of the multidisciplinary sports complex 'Kyzylorda Arena' continues in the regional center.Thanks to systematic work in this direction, more than 377 thousand residents of the region are engaged in mass sports.The opening ceremony also featured speeches by Markhabat Zhayymbetov, chairman of the regional council of veterans Serik Duysenbayev, and Pazylbek Nalibayev, a representative of the descendants of Mashbek Nalibayev.The tournament in memory of Mashbek Saparbaiuly has been held since 2005 and attracts more and more participants every year. This year, the competition is being held for the 21st time. About 250 athletes from different regions of Kazakhstan and districts of the region are competing for the title of the strongest.Source : https://www.gov.kz/memleket/entities/kyzylorda/press/news/details/1313049?lang=ru
A new business card of the district: a stele was opened in the village of Samarskoye
01.11.2026
In the Samara district, a solemn opening ceremony of the stele was held at the entrance to the village of Samara. It is expected that the new object will become a business card of the settlement and contribute to the development of the tourist potential of the district.The installation of the stele was part of the improvement of territories within the framework of the Republican environmental action "Taza Kazakhstan", which is carried out in accordance with the instructions of the president of the Republic of Kazakhstan.The size of the object is 6 3.5 meters, the cost is 5 million tenge. The project was implemented thanks to the initiative and joint efforts of local entrepreneurs, heads of farms and residents of the district. They contributed to the improvement of their native land.As Akim of Samara district Serik Zhenisov noted, the activity and initiative of the population makes an important contribution to the development of the region."Thanks to such initiatives, projects aimed at developing infrastructure are being implemented in the district, opening up new opportunities. Our initiative residents make a great contribution to the development of the district. Today we are not just opening a new facility, but also opening up new opportunities for the development of Tourism and taking a step towards the formation of a well known brand of the district," Serik Zhenisov said.This year, the improvement of the transport infrastructure was also carried out. The roundabout junctions at the entrance to the village of Samar and at the exit from the village were expanded and improved.The renovation of public spaces will continue in the future. Next year, it is planned to improve and completely renovate the Central Square named after Abai in the Samara district, as well as create new public spaces. These projects are aimed at improving the appearance of the district, creating favorable conditions for residents and increasing the tourist attractiveness of the region.This year, work on the improvement of the territory in front of the district akimat is also being completed. At the moment, paving stones are being laid here, a pedestrian sidewalk is being built, as well as flower beds are planned to be installed.The systematic modernization of infrastructure and support for the initiatives of the population will create a modern and comfortable environment. This contributes to the transformation of the Samara district into a comfortable place for residents, and an attractive place for guests.Source : https://www.gov.kz/memleket/entities/vko-samar/press/news/details/1312993?lang=ru