KYRGYZSTAN · EMPLOYMENT
Employment Law and Work Permits in Kyrgyzstan
Employment in Kyrgyzstan has been governed since 28 January 2025 by a new Labour Code, No. 23 of 23 January 2025, which replaced the 2004 Code. Contracts are made in writing, on paper or electronically, for an indefinite term or a fixed term of up to five years. Redundancy requires one month's written notice and severance of at least two months' average pay. Citizens of the other EAEU states work without a permit. Other foreign nationals need a Single Permit, issued by the Ministry of Foreign Affairs within an annual quota of 100,000 for 2026 and 120,000 for 2027, under a temporary regulation that runs to 31 December 2026. Employers pay social insurance contributions of 17.25% on pay, and withhold 10% from employees for contributions and 10% income tax.
This page sets out the rules on hiring and dismissal, the position of EAEU and other foreign workers, the Single Permit procedure, and payroll obligations. Staff issues on an acquisition are covered on Company Law and M&A in Kyrgyzstan.
Legal framework
| Instrument | What it governs | Key provisions |
|---|---|---|
| Labour Code No. 23 of 23 January 2025 (edition of 28 July 2026), in force from publication on 28 January 2025 under Law No. 24 of 23 January 2025 | Contracts, working time, leave, pay, termination, disputes | Arts. 6, 7, 17, 18, 20, 24, 38, 40–47, 51, 68, 94, 243 |
| Law No. 4 of 13 January 2006 on External Labour Migration (edition of 10 July 2025) | Work permits, quotas, guarantee deposit | Arts. 6, 7 |
| Cabinet Resolution No. 312 of 30 April 2026 and the Temporary Regulation on visas, the Single Permit and the resident card (edition of 23 July 2026) | Single Permit and resident card procedure until 31 December 2026 | Paras. 1–3, 10–11, 53–80, 91–110, 113–116 |
| Cabinet Orders No. 1145-t of 25 December 2025 (amended by No. 313-t of 30 April 2026) and No. 677-t of 7 September 2026 | Labour migration quota for 2026 and 2027 | Para. 1 |
| Law No. 8 of 24 January 2004 on Social Insurance Contribution Rates (edition of 22 July 2026) | Employer and employee contributions | Arts. 2, 7-1, 13, 14 |
| Tax Code No. 3 of 18 January 2022 (edition of 6 August 2026) | Personal income tax | Art. 197 |
| Treaty on the Eurasian Economic Union of 29 May 2014 | Free movement of EAEU workers | Arts. 97, 98 |
The Labour Code applies to foreign citizens and stateless persons working for organisations in Kyrgyzstan unless a law or treaty provides otherwise (Art. 7(1)). Kyrgyz staff of foreign-owned organisations are entitled to equal pay with foreign staff for work of equal value (Art. 7(3)). Where a court or labour inspector finds that a civil law contract in fact governs an employment relationship, labour law applies to it (Art. 6(3)).
Employment contracts
A contract is made on paper or electronically, in two copies signed by both parties in person or by electronic digital signature. The employer issues an order on hiring within three days and gives the employee the internal rules and safety instruction (Art. 20). The contract must state, among other things, the workplace (not needed for remote work), the position and duties, the start date, the term, working hours, and the pay terms including the salary rate and allowances (Art. 17(2)).
| Term | Rule | Labour Code |
|---|---|---|
| Duration | Indefinite, or fixed term of up to five years. Fixed terms are allowed in listed cases, including heads of organisations, their deputies and chief accountants, temporary or seasonal work, and staff of small businesses with up to 15 employees in their first year | Art. 18 |
| Probation | Up to 3 months; up to 6 months for heads, deputies, chief accountants and heads of branches. Either side may end the contract during probation on 3 working days' written notice; the employer must give reasons | Art. 24 |
| Working week | Normal hours may not exceed 40 a week | Art. 51 |
| Annual leave | 28 calendar days of paid leave | Art. 68 |
| Pay | At least monthly. On termination all sums are due by the last working day. Late payment carries 0.25% of the unpaid amount for each day of delay | Art. 94 |
Termination
A contract ends on the grounds in Article 40, including agreement, expiry, the employee's resignation, the employer's initiative and failed probation. An employee may resign on one month's written notice (Art. 43). The employer's grounds are listed in Article 44, among them liquidation, reduction of headcount or staff, unsuitability for the post because of health or qualifications, repeated breach of duties after a disciplinary sanction, and a single gross breach such as absence of more than three hours in a row without good reason.
| Situation | Notice | Severance |
|---|---|---|
| Liquidation or redundancy (Art. 44(1)(1)–(2)) | At least one month in writing, against signature; one paid day off a week to look for work (Art. 46(3)–(4)) | At least two months' average pay (Art. 47(1)) |
| Unsuitability because of health or qualifications (Art. 44(1)(3)) | At least two weeks (Art. 46(5)) | One month's average pay where unsuitability is for health reasons (Art. 47(2)) |
| Early release in a redundancy, by agreement | Notice may be cut short | Compensation of at least average pay for each remaining day of notice (Art. 46(6)) |
Several safeguards catch foreign employers out. Dismissal for redundancy, lack of qualifications, repeated breaches or a serious safety breach of a union member needs the prior written consent of the trade union or other employee body, where one exists. The body has seven days to respond, and the dismissal must follow within a month of consent (Art. 45). Dismissal during sick leave or holiday is not allowed except on liquidation (Art. 46(7)). In a redundancy, preference to stay goes to employees with higher productivity and qualifications (Art. 46(1)). An employee has two months to challenge a dismissal, three months for other claims, and three years to claim unpaid wages (Art. 243).
On a change of owner, the new owner may within three months terminate or re-sign the contracts of the head of the organisation, the deputies and the chief accountant. Other contracts continue, and staff cuts are allowed only after the transfer of ownership is registered (Art. 38).
Foreign workers: EAEU citizens
Citizens of Armenia, Belarus, Kazakhstan and Russia, the other EAEU member states, are treated under Article 97 of the EAEU Treaty. Employers may hire them without regard to restrictions protecting the national labour market, and they do not need a work permit (Art. 97(1)). Their education documents are recognised without a recognition procedure, except for medical and pharmaceutical work (Art. 97(3)). They and their family members may stay for the term of the employment or civil law contract (Art. 97(5)) and are exempt from registration for 30 days after entry (Art. 97(6)). Social insurance, other than pensions, applies to them on the same terms as to Kyrgyz citizens; pensions are governed by the law of the state of permanent residence and a separate EAEU treaty (Art. 98(3)).
Foreign workers: the Single Permit
Under the Law on External Labour Migration a foreign national temporarily staying to work receives a work permit, the employer pays a guarantee deposit to cover the worker's departure, and a state duty is charged (Art. 6). Highly qualified specialists receive a permit for up to three years outside the quota. Other specialists receive a permit for up to one year within the quota, and may not exceed 20% of the employer's workforce unless the employer pays a multiple state duty set by the Cabinet of Ministers (Art. 7).
Since 30 April 2026 the procedure has been set by a Temporary Regulation approved by Cabinet Resolution No. 312, valid until 31 December 2026. For that period the Ministry of Foreign Affairs issues work authorisations, and the 2019 regulation on work by foreign nationals is suspended (Resolution No. 312, paras. 3–5). The Single Permit is an electronic document combining a work visa, the employer's permit to engage foreign labour and the worker's work permit. It is issued by the Consular Department of the Ministry through the E-visa portal (Temporary Regulation, paras. 1–3).
| Step | Rule | Temporary Regulation |
|---|---|---|
| Employer account | The employer files through its personal account on the portal, stating the number of workers, their citizenship, the sector and its tax and social contribution payments for the last three months. A quota approved but unused for three months lapses | Paras. 64–65 |
| Documents | Petition explaining why a foreign worker is needed and why a local hire is not possible; the parties' undertakings; scans of the passport, registration certificate and licence if any; a certificate of no tax or social contribution debt not older than two months, unless available electronically; the staffing table with vacancies; salary data. Foreign documents need a notarised translation and an apostille or legalisation | Para. 66(1) |
| Decision | Up to 7 working days from a complete file. The national security body has 6 working days to object; silence counts as agreement. Reasons for refusal are not given, but a refusal may be challenged in court | Paras. 56, 70 |
| Validity | Up to 60 days. The worker must then obtain a resident card, applying at least 10 working days before the Single Permit expires | Paras. 11, 54 |
| Resident card | Up to one year. Requires a copy of the employment contract with the salary, an HIV test certificate and a medical certificate, and consent to a special bank account. Decided within 10 working days | Paras. 2, 66(2), 100 |
| Guarantee deposit | 50 calculation indicators, which is KGS 5,000, per worker, paid by the inviting party | Para. 116 |
Quota. The labour migration quota is set at 100,000 people for 2026 and 120,000 for 2027 (Cabinet Orders No. 1145-t and No. 677-t). Under the Temporary Regulation the quota is not applied to foreign individual entrepreneurs, highly qualified specialists or holders of a valid investment visa of type I (para. 73, which literally refers to highly qualified foreign entrepreneurs). The Law on External Labour Migration also places highly qualified specialists outside the quota, but places foreign individual entrepreneurs within it (Art. 7). A highly qualified specialist is a foreign specialist whose pay is at least 2,500 calculation indicators a month, which is KGS 250,000 (para. 74). Highly qualified specialists may not be engaged for religious work or for retail sales (para. 78).
While the worker is employed. The worker registers at the place of stay for the term of the permit (para. 80). Pay must go to the worker's bank card (para. 68). A worker may hold a resident card covering up to three employers at once (para. 62). The Single Permit is tied to the employer: it cannot be transferred, and the worker cannot be moved to another employer (para. 57).
When employment ends. The Single Permit lapses when the contract ends or the employer is liquidated. The worker has 30 days to leave. The employer must pay for the worker's departure and notify the Ministry within three calendar days (paras. 57–58, 85). An employer that fails to do so, or breaches migration or labour rules repeatedly, may be entered in a register of unscrupulous employers. An employer on the register may be refused the portal account used to apply for Single Permits and resident cards, and is removed from the register after one calendar year (paras. 61, 81–84).
The Temporary Regulation expires on 31 December 2026. Employers planning hires for 2027 should check which procedure will apply from 1 January 2027.
Payroll: contributions and income tax
| Item | Rate | Source |
|---|---|---|
| Employer social insurance contributions | 17.25% of all payments to employees, including foreign nationals: 15% Pension Fund, 2% Compulsory Medical Insurance Fund, 0.25% Workers' Health Fund | Law No. 8, Art. 2(1)(a) |
| Employee contributions, withheld by the employer | 10%: 8% Pension Fund, 2% State Accumulative Pension Fund | Law No. 8, Art. 2(2)(a) |
| Minimum base | Employer contributions may not be less than those computed on 60% of the average monthly wage set by the National Statistical Committee | Law No. 8, Arts. 13(3)(a), 14-1 |
| Cap | Total employer and employee contributions per person per month may not exceed those computed on 20 times the previous year's national average monthly wage | Law No. 8, Art. 13(4) |
| Personal income tax | 10%; 5% for some categories, including employees of High Technology Park residents | Tax Code, Art. 197 |
Contributions for foreign nationals are charged at the rates for Kyrgyz citizens unless a treaty provides otherwise (Law No. 8, Art. 14(2)). Employees of High Technology Park residents pay employee contributions of 12% of the average monthly wage (Art. 7-1).
Common mistakes foreign employers make
- Using contract templates based on the 2004 Code. The Code was replaced in January 2025, and article references in older templates are wrong.
- Engaging staff on service contracts. A civil contract that is in substance employment is treated as employment (Art. 6(3)).
- Letting a foreign worker start before the Single Permit is issued, or letting the resident card application slip past the 60-day window.
- Moving a foreign worker within the group. The Single Permit cannot pass to another employer, even an affiliate.
- Paying foreign staff in cash. Pay must go to a bank card.
- Dismissing without union consent where a union exists and the ground requires it, or during sick leave or holiday.
- Forgetting the three-day notice and departure costs when a foreign worker leaves.
Frequently Asked Questions
Do citizens of Kazakhstan or Russia need a work permit in Kyrgyzstan?
No. Under Article 97 of the EAEU Treaty, citizens of EAEU member states do not need a work permit, and employers may hire them without labour market restrictions. They are exempt from registration for the first 30 days after entry.
How long does a Single Permit take?
The Ministry of Foreign Affairs decides within 7 working days of a complete application. The Single Permit lasts up to 60 days, after which the worker needs a resident card, decided within 10 working days and valid for up to one year.
Who counts as a highly qualified specialist?
A foreign specialist paid at least 2,500 calculation indicators a month, which is KGS 250,000. Such specialists are outside the quota. The Law on External Labour Migration allows them permits of up to three years, but under the Temporary Regulation in force until 31 December 2026 the resident card that follows the Single Permit is issued for up to one year.
Does a foreign director of a Kyrgyz company need a permit?
A foreign national employed as director generally needs a Single Permit, unless he or she is an EAEU citizen. A director paid at the highly qualified level is outside the quota.
What severance is due on redundancy?
At least two months' average pay, after at least one month's written notice (Labour Code, Arts. 46–47). The contract or a collective agreement may provide more.
Can I use fixed-term contracts?
Yes, for up to five years, but only where the law allows or the work cannot be done on an indefinite basis, for example for the head of the organisation, the deputies and the chief accountant (Art. 18).
What social contributions are due for foreign staff?
The same as for Kyrgyz citizens: 17.25% paid by the employer and 10% withheld from the employee, unless a treaty provides otherwise (Law No. 8, Arts. 2 and 14(2)).
Bond Stone's Bishkek office advises employers on employment contracts, restructuring and the hiring of foreign staff in Kyrgyzstan.
Related pages
Kyrgyzstan Legal Guide · Business Formation in Kyrgyzstan · Company Law and M&A in Kyrgyzstan · Tax in Kyrgyzstan · Work Permits in Kazakhstan · Legal Services in Kyrgyzstan
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Primary sources: cbd.minjust.gov.kg — Labour Code No. 23 (Arts. 6, 7, 17, 18, 20, 24, 38, 40–47, 51, 68, 94, 243); Law No. 24 of 23 January 2025; Law No. 4 on External Labour Migration (Arts. 6, 7); Cabinet Resolution No. 312 of 30 April 2026 and its Temporary Regulation; Cabinet Orders No. 1145-t and No. 677-t; Law No. 8 on Social Insurance Contribution Rates (Arts. 2, 7-1, 13, 14, 14-1); Law No. 13 on the Calculation Indicator; Tax Code No. 3 (Art. 197); Treaty on the Eurasian Economic Union (Arts. 97, 98).