Kazakhstan Sole Proprietor (ИП за себя) Payments Calculator
Calculate monthly mandatory social insurance contributions for an Individual Entrepreneur in Kazakhstan: 10% OPV, 1.5% OPVR, 3.5% SO, and fixed VOSMS (5% of 1.4 MZP = 5,950 ₸) in KZT.
Declared Income Base
Total Monthly Self-Payments (Итого к уплате за месяц)
18,700 ₸ / month
Pension (ОПВ 10% + ОПВР 1.5%)
9,775 ₸
Health + Social (ВОСМС + СО)
Mandatory Contribution Itemized Matrix
| Contribution | Statutory Basis | Amount (KZT) |
|---|
Mandatory Payments for Kazakhstan Sole Proprietors
1. Four Statutory Deductions
Sole proprietors in Kazakhstan must remit four separate contributions monthly:
- OPV (ОПВ): 10% of declared base into your personal ENPF account.
- OPVR (ОПВР): 1.5% mandatory employer-pension tier.
- SO (СО): 3.5% social contribution into GFSS (capped at 7 MZP).
- VOSMS (ВОСМС): Fixed 5% of 1.4 MZP (5,950 ₸).
2. Zero Income Nuances
Even when a sole proprietor has zero active income, VOSMS health insurance (5,950 ₸) must still be paid every single month to prevent suspension of national medical insurance status in DAMUMED.
Most inactive or micro-business entrepreneurs declare the minimum 1 MZP (85,000 ₸) to maintain continuous pension tenure and avoid penalties.
Frequently Asked Questions
What mandatory social contributions must an Individual Entrepreneur (ИП) pay for themselves? ▼
Every registered sole proprietor in Kazakhstan must make four mandatory monthly payments for their own benefit: (1) Mandatory Pension Contribution (ОПВ): 10% of claimed income (min 1 MZP), (2) Employer Pension Contribution (ОПВР): 1.5% of declared income, (3) Social Contributions (СО): 3.5% of declared income (min 1 MZP), and (4) Health Insurance (ВОСМС): a fixed statutory 5% of 1.4 × MZP.
How much is the fixed monthly VOSMS health contribution for an entrepreneur in 2025? ▼
Under the Mandatory Social Health Insurance Law, sole proprietors pay a fixed fee of 5% of 1.4 times the Minimum Monthly Wage: 5% × (1.4 × 85,000 MZP) = 5,950 KZT per month. This amount is fixed regardless of whether the entrepreneur earned 0 KZT or 10,000,000 KZT.
Must an entrepreneur pay mandatory contributions if there is zero revenue in a month? ▼
Health insurance (ВОСМС 5,950 KZT/month) must be paid continuously even with zero revenue to maintain active health coverage. However, if there is officially zero business activity and zero declared income, pension (ОПВ) and social contributions (СО) may be set to zero for that month (or voluntarily paid at the 1 MZP minimum to accumulate pension tenure).
What are the minimum and maximum income limits for IP pension and social contributions? ▼
In 2025, with 1 MZP = 85,000 KZT: The minimum income base is 1 MZP (85,000 KZT). The maximum monthly base for OPV pension is 50 MZP (4,250,000 KZT, yielding a maximum OPV of 425,000 KZT/mo). The maximum base for Social Contributions (СО) is 7 MZP (595,000 KZT, yielding a maximum SO of 20,825 KZT/mo).
When are monthly IP social payments due? ▼
Mandatory entrepreneur contributions (ОПВ, ОПВР, СО, ВОСМС) must be remitted no later than the 25th calendar day of the month following the reporting month, through the State Corporation 'Government for Citizens' (Госкорпорация 'Правительство для граждан').
Engr. Muhammad Shahzad
Lead Systems Architect & Statutory Specialist15+ years of specialized technical architecture experience in statutory tax modeling, financial calculation engines, and cross-border regulatory compliance. All Kazakhstan tax, labor, and pension calculations are strictly mapped to statutory mandates from the Tax Code (Налоговый кодекс РК), the Social Code (Социальный кодекс РК), and the Labor Code (Трудовой кодекс РК).
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Central Asian & Kazakhstan State Revenue Committee Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.