Payroll and Benefits Guide Kyrgyzstan
Last updated: Mar 03, 2026
Contribution
|
Employer Payroll Contributions
|
|
| 15.0% | Pension (depending on the type of business, this contribution might not be required). |
| 1.0% | Social Pension Fund |
| 1.0% | Health Insurance Fund |
| 0.25% | Workers Health Improvement Fund |
| 17.25% |
Total Employment Cost
|
|
Employee Payroll Contributions
|
|
| 8.0% | Pension Fund |
| 2.0% | Health Insurance Fund |
| 10.00% |
Total Employment Cost
|
|
Employee Income Tax
|
|
| 10.00% | Flat Rate |
Employer taxes
Working Hours
General
The standard working week in is 40 hours per week, 8 hours per day, Monday to Friday.
Overtime
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Maximum Ordinary Hours: The standard work limit is 40 hours per week (typically 8 hours per day). Overtime (сверхурочная работа) is any work performed beyond these established hours.
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Daily Overtime Cap: Overtime is strictly limited to a maximum of 4 hours over two consecutive days.
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Annual Overtime Cap: Overtime must not exceed 120 hours per year for each employee.
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Consent: Overtime work is only permitted with the written consent of the employee, except in specific emergency situations defined by law (e.g., preventing accidents, performing socially necessary work).
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Exemptions/Prohibitions: Overtime work is generally prohibited for minors (under 18) and workers in hazardous conditions. Senior managerial employees are typically exempt from the overtime rules.
Mandatory Overtime Pay Rates
Overtime compensation is mandatory and is based on a tiered minimum premium rate, which increases for subsequent hours and for work on rest days/holidays.
| Day/Condition | Hours Worked (Beyond 40/week) | Minimum Compensation Rate (Statutory) | Total Pay Rate | Notes |
| Normal Overtime (Tier 1) | First 2 hours of overtime. | 1.5 times the standard hourly rate. | 150% | Applies to the first two hours of daily overtime. |
| Normal Overtime (Tier 2) | Subsequent hours of overtime. | 2 times the standard hourly rate. | 200% | Applies to the third hour and all subsequent hours of overtime. |
| Weekly Rest Day & Public Holidays | All hours worked on rest day/holiday. | 2 times the standard hourly rate. | 200% | This double-time rate is the minimum required compensation for all hours worked on a designated rest day or official holiday. |
Compensation Method:
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Monetary: The employer must pay the minimum monetary premium.
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Time Off in Lieu (TOIL): At the employee’s request, overtime work can be compensated with equivalent paid additional rest time instead of the increased monetary pay, but the time off must be not less than the time worked overtime.
Other Mandatory Premiums (Cumulative)
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Night Work Premium: Work performed between 10:00 PM and 6:00 AM is considered night work. This work is compensated at a minimum rate of 1.5 times the standard hourly rate (150% total pay rate). This premium is cumulative with the standard overtime pay if the night work is also classified as overtime.
Time & Attendance
Employers must complete monthly timesheets which includes working days, overtime, weekends, vacations and other absences.
Payroll
Payroll Cycle
The payroll frequency is monthly and paid typically on the last working day of the month.
13th Salary
In Kyrgyzstan, a 13th-month salary is not required.
Leave
Annual Leave (vacation)
Employees are entitled to 28 calendar days of paid annual leave in any given year. Leave can be split into parts, but one part must be no less than 14 calendar days.
According to the Legislation, unused vacation days can be carried over into the next year or can be given as monetary compensation.
The annual leave accrual cycle starts from the beginning of employment, not according to the calendar year.
PTO carryover
In Kyrgyzstan, statutory annual leave is meant to be taken in the year it’s due, but carryover is allowed if the leave is postponed (e.g., by agreement or operational reasons). Accrued statutory leave cannot be forfeited by policy and must be taken later or paid out on termination; indefinite “use-it-or-lose-it” is not lawful.
Public Holidays
Public holidays falling on the weekend are usually lost.
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 7 January 2026 | Wednesday | Orthodox Christmas Day | Standard holiday |
| 23 February 2026 | Monday | Homeland Defender’s Day | Standard holiday |
| 8 March 2026 | Sunday | International Women’s Day | Standard holiday |
| 9 March 2026 | Monday | International Women’s Day Observed | |
| 20 March 2026 | Friday | Orozo Ait (Eid al-Fitr) | Standard holiday |
| 21 March 2026 | Saturday | People’s Holiday of Nooruz | Standard holiday |
| 23 March 2026 | Monday | Nooruz Observed | |
| 7 April 2026 | Tuesday | Day of the People’s April Revolution | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 5 May 2026 | Tuesday | Constitution Day | Standard holiday |
| 9 May 2026 | Saturday | Victory Day | Standard holiday |
| 11 May 2026 | Monday | Victory Day Holiday | |
| 27 May 2026 | Wednesday | Kurman Ait (Eid al-Adha) | Standard holiday |
| 31 August 2026 | Monday | Independence Day | Standard holiday |
| 7 November 2026 | Saturday | Days of History and Commemoration of Ancestors | Standard holiday |
| 8 November 2026 | Sunday | Days of History and Commemoration of Ancestors | Standard holiday |
| 9 November 2026 | Monday | History & Commemoration Observed | |
| 10 November 2026 | Tuesday | History & Commemoration Observed |
Sick Days
Workers who are ill are entitled to time off work. Payment during this leave is based on the Temporary disability labour laws, which are calculated based on the employee’s average daily earnings for the three months preceding the period of incapacity for work. The average daily earnings are determined by dividing the total accrued salary for that period by the number of working days (excluding weekends and public holidays). The amount of benefit for the first 10 working days depends on the employee’s total work experience:
- up to 5 years — 60% of the average daily earnings
- from 5 to 8 years — 80% of the average daily earnings
- over 8 years — 100% of the average daily earnings
Starting from the 11th working day, the benefit is paid based on 100 calculation indicators per month.
Disability certificates are requested electronically. If electronic retrieval is not possible, they may be submitted in paper form.
Maternity Leave
Women are granted maternity leave of 126 days. This is usually split as 70 calendar days before childbirth (in cases of complicated childbirth or the birth of two or more children – 70) and 56 calendar days after childbirth.
The employer pays the total wages for the first 10 working days of leave; from the 11th day the State benefits cover payment during the remainder of the leave.
Paternity Leave
Father’s can take unpaid leave of up to 5 days following the birth of their child. This entitlement is offered under the leave prescribed in the Other Leave section (see below).
Parental Leave
Parents can request additional leave without pay to care for their child until the child reaches the age of 3 years old. By agreement, this leave may be granted at any time and for any duration.
Other Leave
Employees can take up to 5 days of unpaid leave per year per each special event, which includes birth of a child, marriage registration or the death of a close relative.
Employer taxes
Termination
Termination Process
In Kyrgyzstan, there are numerous justified reasons for terminating reasons including economic reasons, misconduct and performance issues (after repeated failure to improve).
Notice must be given in writing.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Wages must be paid at least once a month. Collective agreements or employment contracts may specify the exact payday. | Upon termination, the employer must pay all due wages and other amounts. The newly adopted Code sets a penalty rate of 0.25% of the unpaid amount for each day of delay in wage/final payment obligations. | Wages are to be paid in monetary terms; payment via bank account is permitted if the employee provides the account. |
Notice Period
Employers must generally provide notice of 1 month.
Employees upon resignation must generally provide notice of 2 weeks.
During the probation period, notice of 3 days must be given.
Severance Pay
In certain scenarios, severance pay might be required, usually with pay of 2 months salary.
Probation Period
The trial period is usually 3 months. For CEO and higher level positions the trial period will usually be 6 months.
Minimum Wage
General
The minimum wage is KGS 2,863.00 per month.
MINIMUM WAGE (PER MONTH)
VAT
General
The standard rate of VAT is 12.00%.
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Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 7 January 2026 | Wednesday | Orthodox Christmas Day | Standard holiday |
| 23 February 2026 | Monday | Homeland Defender’s Day | Standard holiday |
| 8 March 2026 | Sunday | International Women’s Day | Standard holiday |
| 9 March 2026 | Monday | International Women’s Day Observed | |
| 20 March 2026 | Friday | Orozo Ait (Eid al-Fitr) | Standard holiday |
| 21 March 2026 | Saturday | People’s Holiday of Nooruz | Standard holiday |
| 23 March 2026 | Monday | Nooruz Observed | |
| 7 April 2026 | Tuesday | Day of the People’s April Revolution | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 5 May 2026 | Tuesday | Constitution Day | Standard holiday |
| 9 May 2026 | Saturday | Victory Day | Standard holiday |
| 11 May 2026 | Monday | Victory Day Holiday | |
| 27 May 2026 | Wednesday | Kurman Ait (Eid al-Adha) | Standard holiday |
| 31 August 2026 | Monday | Independence Day | Standard holiday |
| 7 November 2026 | Saturday | Days of History and Commemoration of Ancestors | Standard holiday |
| 8 November 2026 | Sunday | Days of History and Commemoration of Ancestors | Standard holiday |
| 9 November 2026 | Monday | History & Commemoration Observed | |
| 10 November 2026 | Tuesday | History & Commemoration Observed |
Questions & Answers