Starting March 12, 2026, new administrative liability rules for violations when working with the Unified Labor Contract Accounting System (ESUTD) come into effect in Kazakhstan. This applies to all employers — from small businesses to large corporations. Fines are already in effect, so let's examine the details and take action.
What You Can Be Fined For
According to the new paragraph 1-1 of Article 98 of the Code of Administrative Offenses of the Republic of Kazakhstan, liability arises for:
failure to enter or untimely entry of information into ESUTD;
entering incomplete data;
providing incorrect or unreliable information.
Fine Amounts from March 12, 2026
Category
First Violation
Repeat Violation
Officials
129,750 tenge (30 MCI)
259,500 tenge (60 MCI)
Small Businesses and NPOs
259,500 tenge (60 MCI)
346,000 tenge (80 MCI)
Medium Businesses
346,000 tenge (80 MCI)
432,500 tenge (100 MCI)
Large Businesses
648,750 tenge (150 MCI)
865,000 tenge (200 MCI)
What Information Must Be Entered
In accordance with Order No. 353, the following must be reflected in ESUTD:
employee's Individual Identification Number (IIN);
employer's IIN/Business Identification Number (BIN);
position and job function;
place of work;
term of the employment contract;
start date of work;
date and number of the contract.
Data Entry Deadlines
Action
Deadline
New employment contract
no later than 5 working days
Changes and additions
no later than 15 calendar days
Employee dismissal
no later than 3 working days
Important: if you discover an error, you have 30 working days to correct it. If you miss this deadline, a fine is inevitable.
Who is Responsible
The employer bears responsibility. You can appoint a responsible employee by order, but the absence of such an order does not exempt you from the fine. Inspections have already begun, and regulatory authorities will monitor compliance with deadlines and data completeness.
Why Delay is Not an Option
Fines came into effect on March 12. This means any violations committed after this date could result in significant expenses. Risks are particularly high for companies with large staff, frequent personnel changes, or complex contract structures.
To avoid fines and ensure your data is accurate, Acsour experts are ready to:
Conduct an audit of the information entered into ESUTD for compliance with requirements and deadlines. Identify errors and omissions that could lead to fines. Help correct data within the 30-day grace period. Set up internal processes to ensure data entry deadlines are no longer missed. Provide advice on complex cases (dismissals, changes in working conditions, mass hiring).
Time to correct errors is limited. Don't wait for fines — check your ESUTD data today.
Contact us right now — we will conduct a quick audit and help bring your reporting into full compliance.