Effective January 1, 2026, the employer's compulsory pension contribution (ECPC) rate increased to 3.5% of employee income (the ECPC rate increases annually in stages: 1.5% in 2024, 2.5% in 2025, 3.5% in 2026, 4.5% in 2027, and 5% in 2028).
As a reminder, effective January 1, 2024, all employers began participating in pension savings and transferring employer's compulsory pension contributions (ECPC) to the UAPF for the benefit of their employees. Thus, Kazakhstan's funded system was supplemented with a new component involving employer participation, in line with international practice.