Kg Payroll Social

---
name: kg-payroll-social
description: "Source-cited draft: payroll & social contributions for Kyrgyzstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/kg-payroll-social"
  jurisdiction: "KG"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Kyrgyzstan Payroll & Social Contributions

## Social Fund contributions and payroll withholding

Employers in Kyrgyzstan withhold 10% personal income tax and the employee's Social Fund contribution from salary, and pay an additional employer Social Fund contribution on top of gross pay. Contributions fund the state pension, medical insurance and the accumulative pension pillar.

- **Total employer Social Fund contribution** — 17.25% percent of gross salary  _([Law on State Social Insurance of the Kyrgyz Republic](https://rivermate.com/guides/kyrgyzstan/taxes))_
- **Employer — Pension Fund** — 15% percent of gross salary (approx — confirm component split)  _(Law on State Social Insurance of the Kyrgyz Republic)_
- **Employer — Mandatory Medical Insurance Fund** — 2% percent of gross salary (approx — confirm component split)  _(Law on State Social Insurance of the Kyrgyz Republic)_
- **Employer — Health Improvement Fund** — 0.25% percent of gross salary (approx — confirm component split)  _(Law on State Social Insurance of the Kyrgyz Republic)_
- **Total employee Social Fund contribution** — 10% percent of gross salary  _([Law on State Social Insurance of the Kyrgyz Republic](https://rivermate.com/guides/kyrgyzstan/taxes))_
- **Employee — Pension Fund** — 8% percent of gross salary (approx — confirm component split)  _(Law on State Social Insurance of the Kyrgyz Republic)_
- **Employee — State Accumulative Pension Fund** — 2% percent of gross salary (approx — confirm component split)  _(Law on State Social Insurance of the Kyrgyz Republic)_
- **Combined Social Fund rate (employer + employee)** — 27.25% percent of gross salary  _(Law on State Social Insurance of the Kyrgyz Republic)_
- **Foreign employees** — Social Fund contributions apply equally to Kyrgyz citizens and foreign nationals working in Kyrgyzstan  _([Law on State Social Insurance of the Kyrgyz Republic](https://orbitax.com/news/archive.php/Kyrgyzstan-Equalizes-Social-Se-51428))_
- **Payroll income tax withholding (PAYE-equivalent)** — 10% flat, withheld by the employer as tax agent percent  _(Tax Code of the Kyrgyz Republic)_
- **Monthly remittance / reporting deadline** — Withheld PIT and Social Fund contributions remitted and reported monthly, by the 15th–20th of the following month (approx — confirm exact day)  _(Tax Code of the Kyrgyz Republic)_
- **Contribution wage base / cap** — No published upper earnings cap on the standard Social Fund base; contributions apply to full gross salary (approx — confirm)  _(Law on State Social Insurance of the Kyrgyz Republic)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `kg-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kg-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.