According to the results of 2024, employers transferred mandatory pension contributions in the amount of 258.1 billion tenge in favor of 4.7 million employees.
As previously reported, from January 1, 2024, mandatory employer pension contributions (hereinafter referred to as PPE) were introduced in Kazakhstan, which are paid in favor of their employees at their own expense. In 2024, the PPE rate was 1.5%, in 2025 - 2.5%. Subsequently, by 2028, the rate will be increased to 5%.
Employer transfers to PPE will provide employees with additional accumulated pension payments throughout their lives in old age.
This measure is aimed at supporting the younger generation of Kazakhstanis, the size of whose pensions will directly depend on their pension contributions. Their pension consists of three components: a basic pension from the state, accumulative - at the expense of their own contributions to the Unified Accumulative Pension Fund, and conditional-accumulative - at the expense of employers' contributions.
Payment of the PFSP is carried out by employers only for persons born after January 1, 1975.
It should be noted that in accordance with the Tax Code of the Republic of Kazakhstan, the employer's expenses for payment of the PFSP are included in the deduction from taxable income. Accordingly, the burden on the employer remains at a reasonable level.

Source : https://www.gov.kz/memleket/entities/enbek/press/news/details/937767