On 8 October 2015, legislation was introduced to the Kazakh Senate for a new social health insurance system, including mandatory employer and employee contributions. Beginning in 2017, employers will be required to contribute 2% of employees' salary to the system, with the rate increasing to 5% in 2020. Employees will be required to contribute 1% of their salary in 2019 and 2% from 2020 (withheld by employer). The contribution base will be capped at 15 times the minimum wage and the contributions will be deductible for income tax purposes (corporate and individual). These changes are in addition to the already...