In accordance with the Law of the Republic of Kazakhstan “On minimum social standards and their guarantees”.

Set by the minimum social standards in the sphere of labor, they are:

• The minimum monthly wage, the guaranteed minimum cash payments to an employee of simple unskilled labor when they perform labor standards under normal conditions and under normal continuous working time per month. The minimum wage is established annually by the law of the Republic of Kazakhstan on the republican budget for the corresponding financial year, in 2019 this amount is 42,500 tenge.;
• The duration of daily work (work shift) is set at each enterprise depending on the need for the technological process, however, the requirement regarding inter-shift rest should be implemented;
• Basic paid annual leave.

All these standards are enshrined in law and binding on employers.

Monthly calculation index (MCI) is an indicator used in Kazakhstan for calculating pensions, benefits and other social benefits, as well as for applying penalties, calculating taxes and other payments.

MCI for 2019 is 2,525 tenge

The monthly calculated index (MCI) is used to calculate:

• amounts of fines for administrative offenses;
• some types of taxes (for example, vehicle tax);
• rates of state duty, registration fees, license fees;
• minimum amount of authorized capital of legal entities;
• amount of benefits;
• to determine the status of the subject of small, medium or large enterprise.