For correct operation in 2026, manual verification of the methodology in the "Taxes and Contributions" settings is critically important: OPVR (3.5%), SO (5%) and PIT deduction (30 MCI). The program is merely a tool; the choice of version (Basic/PROF) depends on scale, but the calculation algorithms themselves require verification against developer updates.
Regulated reporting and liability
| Form | Submission deadline | Who submits | Where | Fine for non-payment/deadline (first offense) |
|---|---|---|---|---|
| 200.05 (with columns G, H, I, J, K, N, Q, R, U) | Quarterly, requires verification | Tax agents (general regime) | SRD at the place of location | Small business: 259,500 KZT; Medium business: 432,500 KZT; Large business: 648,750 KZT |
| 910.01 (with columns H, I, J, K, M, P, R, S) | Semi-annual, requires verification | SMB entities on the "simplified" regime | SRD at the place of location | Small business: 259,500 KZT; Medium business: 432,500 KZT |
Note: The calculation of fines is based on MCI 2026 (4,325 KZT) under Art. 87 of the Administrative Offenses Code of the RK.
Tax basis 2026 in 1C:ZUP
In 2026, go to the "Taxes and Contributions" section (Accounting Policy) and make sure the following constants are set:
Main parameters:
- MCI: 4,325 tenge
- Standard PIT deduction: 30 MCI (129,750 tenge)
Withholdings from the employee's income:
- OPV: 10%
- VOSMS: 2% (the taxable object is limited by a cap of 20 MMW)
- PIT: 10% (after deducting OPV, VOSMS and 30 MCI)
Employer accruals:
- OPVR: 3.5% — the new "stumbling block", check its activation in 1C
- SO: 5% (important: SO does not reduce the social tax base)
- SN: 6%
- OOSMS: 3% (cap — 40 MMW)
Calculation of take-home wages in 2026
Let's take a salary of 300,000 tenge.
What we withhold from the employee:
- OPV (10%): 30,000 KZT
- VOSMS (2%): 6,000 KZT
- PIT: (300,000 – 30,000 – 6,000 – 129,750) × 10% = 13,425 KZT
TOTAL "take-home": 300,000 – 30,000 – 6,000 – 13,425 = 250,575 KZT
What the employer pays on top:
- OPVR (3.5%): 10,500 KZT
- SO (5%): 15,000 KZT
- OOSMS (3%): 9,000 KZT
- SN (6%): 18,000 KZT
Single payment and the simplified regime
For SMBs on the "simplified" regime, the calculation logic in 1C:ZUP changes dramatically. Instead of a chain of calculations, a composite rate is applied.
Single payment rate for 2026: 24.8% (includes PIT, OPV, SO, OPVR, OOSMS and VOSMS).
PIT share: within this payment, the tax amounts to 7.3%.
In 1C, the appropriate payer category must be selected so that the data correctly "scatters" across the columns of form 910.01 (from H to S).
Typical mistakes
- Late payment: Wages — no later than the 10th (Art. 113 of the Labor Code of the RK). If delayed even by a day, 1C should automatically accrue a penalty at 1.25 times the NBRK rate. Do not delete this calculation, it is a direct ground for a fine during a State Labor Inspectorate audit.
- Ignoring statuses: In form 200.05, do not confuse code "1" (staff employee) and "2" (civil contract). Standard deductions of 30 MCI do not apply to civil contracts — this is a common mistake leading to PIT arrears.
- Monetary fines: If an employee is late, you may issue a reprimand (Art. 64 of the Labor Code of the RK), but you have no right to deduct money from the salary. In 1C, you cannot create an accrual type "Fine" with a negative value.
- Old MCI: Always check the relevance of the 4,325 KZT rate in the reference books as of January 1, 2026. An error in a single digit will "drag" along all the taxes.
Version differences
The Basic version is suitable for accounting for a single IP or TOO without the ability to modify the program code.
The PROF version is necessary if you have a holding (several legal entities in one database) or need specific algorithm modifications for 2026. The technical details of implementing the new forms require verification in the 1C releases.
Frequently asked questions
An employee is resigning, when to pay the final settlement?
Do not wait for payday. Under Art. 113 of the Labor Code of the RK, you have exactly 3 working days to pay everything down to the tiyn.
Can a salary below the MMW be stipulated in the contract?
Absolutely not. If a person has worked the standard time, the accrual must be no lower than the MMW for 2026.
Can the Labor Inspectorate audit taxes?
No, control over the calculation and payment of taxes is the exclusive prerogative of the tax authorities (Art. 151 of the Tax Code of the RK).
How to correctly fill out form 200.05?
Make sure all columns (G, H, I, J, K, N, Q, R, U) are filled out correctly in accordance with the 2026 methodology. Quarterly, requires verification before submission to the SRD.
What to do if OPVR 3.5% is not activated in 1C?
Go to the "Taxes and Contributions" section (Accounting Policy) and manually activate OPVR with a rate of 3.5%. This is critically important for the correct calculation of employer contributions.