Overview of Kazakhstan Legislation for December 2025
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Overview of Kazakhstan Legislation for December 2025
By the end of the year, several areas come to the forefront for employers, HR specialists, accountants, and lawyers. Below is a brief summary of what is already in effect and what will come into force in the coming months.
What’s new?
-
Independence Day of the Republic of Kazakhstan 2025
-
New Tax Code – effective January 1, 2026
-
Amendments to the Code of Administrative Offenses (CAO) – some changes are already in force in 2025, with additional ones starting in 2026
-
The Ministry of Labor is preparing amendments to the Labor Code to expand the range of information submitted to the HR Enbek system
-
Ban on using civil contracts (GPH) instead of labor contracts
-
Strengthening the role of trade unions and regulating collective labor relations
How we rest on Independence Day
Source: gos24.kz
In 2025, the holiday falls on Tuesday, December 16.
-
For a five-day workweek: December 15 is a working day, December 16 is a day off, and December 17–19 follow the standard schedule.
-
For a six-day workweek: December 15 is a working day, December 16 is a day off, and December 17–20 are working days.
No rescheduling is planned; the calendar follows the holiday date only.
New Tax Code effective January 1, 2026
Source: Information and Legal System of the RK
Starting in 2026, the fully updated Tax Code (Law No. 214-VIII of 18.07.2025) comes into force. It affects almost all areas of taxation: rates, benefits, administration procedures, and requirements for legal entities, individuals, and sole proprietors.
Companies should review in advance:
-
structure of tax obligations
-
accuracy of payroll calculations and deductions
-
changes in the simplified tax regime and thresholds for sole proprietors
CAO updates: some already in force, others starting in 2026
Source: Law No. 155-VIII of 10.01.2025
The amendments revise the composition of offenses, adjust penalty amounts, introduce new requirements related to digital risks (including deepfakes and AI labeling), and clarify the procedure for administrative liability.
Organizations should update internal compliance policies, reassess administrative risks, and conduct training for employees involved in legal, communications, and marketing processes.
Preparation of Labor Code amendments and development of HR Enbek
Source: online.zakon.kz; HR Enbek
The Ministry of Labor proposes expanding the list of data companies must submit to HR Enbek and transferring more processes into digital format. This includes declaring employment relations, tracking staffing schedules and salaries, monitoring employer obligations, and handling electronic employment and collective agreements.
Digital tripartite agreements and the inclusion of trade unions in the system are also being considered. These are still draft proposals and are not yet mandatory.
Ban on replacing labor relations with civil contracts (GPH)
Source: draft amendments, November 2025
The draft introduces a direct ban on using GPH contracts in situations where the relationship is essentially employment: personal performance of work, scheduled hours, regular payments, and involvement in the employer’s processes and infrastructure.
Employers are advised to audit all GPH contracts and reclassify workers whose duties correspond to actual labor relations.
The amendments were approved by the Mazhilis in the first reading on November 19, 2025.
Changes in collective labor relations
Source: draft amendments, September 2025
The amendments strengthen the role of trade unions and update collective bargaining procedures. They simplify the process of submitting demands, allow unions to represent all employees, expand their authority in disputes and strikes, reinforce mechanisms of social partnership, and add new guarantees for employees.
Overview of Kazakhstan Legislation for December 2025
By the end of the year, several areas come to the forefront for employers, HR specialists, accountants, and lawyers. Below is a brief summary of what is already in effect and what will come into force in the coming months.
What’s new?
-
Independence Day of the Republic of Kazakhstan 2025
-
New Tax Code – effective January 1, 2026
-
Amendments to the Code of Administrative Offenses (CAO) – some changes are already in force in 2025, with additional ones starting in 2026
-
The Ministry of Labor is preparing amendments to the Labor Code to expand the range of information submitted to the HR Enbek system
-
Ban on using civil contracts (GPH) instead of labor contracts
-
Strengthening the role of trade unions and regulating collective labor relations
How we rest on Independence Day
Source: gos24.kz
In 2025, the holiday falls on Tuesday, December 16.
-
For a five-day workweek: December 15 is a working day, December 16 is a day off, and December 17–19 follow the standard schedule.
-
For a six-day workweek: December 15 is a working day, December 16 is a day off, and December 17–20 are working days.
No rescheduling is planned; the calendar follows the holiday date only.
New Tax Code effective January 1, 2026
Source: Information and Legal System of the RK
Starting in 2026, the fully updated Tax Code (Law No. 214-VIII of 18.07.2025) comes into force. It affects almost all areas of taxation: rates, benefits, administration procedures, and requirements for legal entities, individuals, and sole proprietors.
Companies should review in advance:
-
structure of tax obligations
-
accuracy of payroll calculations and deductions
-
changes in the simplified tax regime and thresholds for sole proprietors
CAO updates: some already in force, others starting in 2026
Source: Law No. 155-VIII of 10.01.2025
The amendments revise the composition of offenses, adjust penalty amounts, introduce new requirements related to digital risks (including deepfakes and AI labeling), and clarify the procedure for administrative liability.
Organizations should update internal compliance policies, reassess administrative risks, and conduct training for employees involved in legal, communications, and marketing processes.
Preparation of Labor Code amendments and development of HR Enbek
Source: online.zakon.kz; HR Enbek
The Ministry of Labor proposes expanding the list of data companies must submit to HR Enbek and transferring more processes into digital format. This includes declaring employment relations, tracking staffing schedules and salaries, monitoring employer obligations, and handling electronic employment and collective agreements.
Digital tripartite agreements and the inclusion of trade unions in the system are also being considered. These are still draft proposals and are not yet mandatory.
Ban on replacing labor relations with civil contracts (GPH)
Source: draft amendments, November 2025
The draft introduces a direct ban on using GPH contracts in situations where the relationship is essentially employment: personal performance of work, scheduled hours, regular payments, and involvement in the employer’s processes and infrastructure.
Employers are advised to audit all GPH contracts and reclassify workers whose duties correspond to actual labor relations.
The amendments were approved by the Mazhilis in the first reading on November 19, 2025.
Changes in collective labor relations
Source: draft amendments, September 2025
The amendments strengthen the role of trade unions and update collective bargaining procedures. They simplify the process of submitting demands, allow unions to represent all employees, expand their authority in disputes and strikes, reinforce mechanisms of social partnership, and add new guarantees for employees.
