In Kazakhstan, people with disabilities are entitled to social protection and a number of tax benefits. It is important for employers to take these factors into account when calculating wages and taxes.

🔹 What benefits are available?

✅ Individual Income Tax (IIT)

Employees with disabilities are entitled to additional tax deductions:

▪️ Groups I and II — 5,000 MPR per year

▪️ Group III — 882 MPR per year

A basic deduction of 30 MPR also applies.

✅ Mandatory Health Insurance (OSMS)

Mandatory health insurance contributions and deductions are not paid for employees with disabilities—the state covers these costs.

✅ Mandatory Pension Contributions (OPV)

Exemption from mandatory pension contributions applies only to persons with disabilities in Groups I and II who have been granted permanent disability status.

🔹 What is paid under general rules?

▪️ Social security contributions

▪️ Social tax

▪️ Mandatory pension contributions (OPV) — for Group III and temporary disability

📄 What documents are required?

To claim these benefits, you must provide your employer with:

✔️ an application

✔️ a disability certificate

📌 You can obtain the certificate online through the Egov.kz portal.

Important: If an employee works for multiple employers, the tax deduction applies to only one of them.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1244039?lang=ru