In brief: Vacation pay in Kazakhstan is calculated using the average daily earnings over 12 months, multiplied by the number of calendar days of vacation excluding holidays. The same taxes and contributions are withheld from this amount as from a regular salary. It must be paid no later than three working days before the start of the vacation.
How to calculate vacation pay in Kazakhstan
Vacation pay is calculated from the average daily earnings over the last 12 months — this is a direct requirement of labor legislation. The amount is multiplied by the number of vacation days, and it must be paid no later than three working days before the start of the leave. The same taxes and contributions are withheld from vacation pay as from a salary.
Regulatory framework
The average salary for vacation pay is calculated under Art. 114 of the Labor Code of the RK: the calculation period is 12 calendar months before the start of the vacation. If the employee has worked less than 12 months, the actual time worked is used.
Holidays are not included in the paid vacation days — this is directly established by the legislation of the RK. The minimum duration of the annual paid vacation is 24 calendar days. Certain categories (hazardous industries, teachers, minors) are entitled to more.
Payment of vacation pay is due no later than three working days before the start of the vacation; if the vacation is off-schedule — no later than three working days from the day it is granted. The employer approves the vacation schedule annually, taking into account the opinion of the employees.
Upon dismissal, if the vacation has not been fully used, monetary compensation is paid — also based on the average salary.
Calculation formula
It all comes down to two steps.
Step 1. Average daily earnings:
ADE = Total payments for the calculation period ÷ Number of days actually worked
The calculation includes payments of a permanent nature provided for by the remuneration system: salary, allowances, additional payments, regular bonuses. Not included: one-time bonuses, financial aid, travel allowances, disability benefits, compensations.
Step 2. Vacation pay amount:
Vacation pay = ADE × Number of calendar vacation days (excluding holidays)
Numerical example
An employee goes on vacation for 24 calendar days starting August 1, 2026. The calculation period is August 2025 — July 2026.
- Total payments (salary + permanent allowances): 1,800,000 KZT
- Actually worked: 250 working days
- ADE = 1,800,000 ÷ 250 = 7,200 KZT/day
During the vacation period there is 1 holiday, so 23 calendar days (24 − 1) are paid, but the employee actually rests for 25 days.
Vacation pay = 7,200 × 23 = 165,600 KZT (before withholding taxes and contributions)
Taxes and contributions on vacation pay in 2026
Vacation pay is the employee's income, and there are no special exemptions. The employer withholds and accrues the standard set.
Withheld from the vacation pay amount (at the employee's expense): - OPV (mandatory pension contributions) — 10% - VOSMS (contributions for compulsory social health insurance) — 2% (cap base — 20 MZP) - IPN (individual income tax) — 10% of the taxable base: Base = Vacation pay − OPV − VOSMS − standard deduction 30 MRP/month (30 × 4,325 = 129,750 KZT)
Accrued on top of the vacation pay amount (at the employer's expense): - SN (social tax) — 6% - SO (social contributions) — 5% - OOSMS (deductions for compulsory social health insurance) — 3% (cap base — 40 MZP) - OPVR (mandatory employer pension contributions) — 3.5% (only if the position is on the list of hazardous industries)
IPN calculation for our example (excluding other income for the month): - OPV: 165,600 × 10% = 16,560 KZT - VOSMS: 165,600 × 2% = 3,312 KZT - Deduction 30 MRP: 129,750 KZT - IPN base: 165,600 − 16,560 − 3,312 − 129,750 = 15,978 KZT - IPN: 15,978 × 10% = 1,598 KZT - Take-home: 165,600 − 16,560 − 3,312 − 1,598 = 144,130 KZT
In disputed cases regarding the composition of included payments and the calculation of the tax base — check at buhgpt.kz.
How to do it in 1C:ZUP for Kazakhstan
In 1C:ZUP for Kazakhstan, vacation pay is accrued using the "Vacation" document: section Payroll → All accruals → Create → Vacation.
- Select the employee, specify the type of vacation — "Annual paid," and the start and end dates. The program will automatically calculate the number of calendar days, excluding holidays.
- The system will itself determine the calculation period (12 months) and pull up the accrual data. If the employee has worked less than a year, it will take the actual period.
- Click "Calculate" — you will see the ADE and the total amount. On the "Accruals" tab, check that all the necessary types of accruals were included in the calculation. The composition of payments for the average is configured in Settings → Average salary calculation — make sure the permanent allowances are marked there.
- On the "Deductions" tab and in the contributions block, check the automatically calculated OPV, VOSMS, IPN, SO, SN, OOSMS, OPVR.
- Post the document. Generate the payment through the "Payment statement" — observe the deadline: no later than three working days before the start of the vacation.
If the employee works at several rates or holds concurrent positions — create separate "Vacation" documents for each position.
In disputed cases, check at buhgpt.kz.
How to do it in 1C:Accounting for Kazakhstan
In 1C:Accounting for Kazakhstan, the payroll module is simpler than in ZUP, but vacation pay can be calculated — the logic is the same, the path is a bit longer.
- First, check the settings: Payroll and HR → Payroll settings. Make sure the calculation is performed within the program itself and that the deduction parameters are set correctly (OPV 10%, IPN 10%, VOSMS 2%, OOSMS 3%, SO 5%).
- Prepare the HR document: Payroll and HR → HR documents → Vacation. Specify the employee, type of vacation, and dates. The program will pull up the accruals for the calculation period (12 months) from the information database — make sure all accruals for this period have been posted, otherwise the average earnings will be understated.
- After filling it in, click Post — the document will generate the vacation pay accrual and automatically calculate OPV, VOSMS, IPN (with the 30 MRP deduction = 129,750 KZT), SO, SN, OOSMS. The entries will be created automatically: Dt 7210 / Ct 3350 — vacation pay amount; Dt 3350 / Ct 3120, 3220, 3240 — deductions.
- For non-standard allowances, check the calculation type — the "Included in average calculation" flag must be set (Payroll and HR → Payroll settings → Payroll accounting procedure).
- Create a Payment statement — the accrued vacation pay will be pulled up automatically. Watch the payment deadline: three working days before the start of the vacation.
An important point: in 1C:Accounting, analytics on the calculation period is less flexible than in ZUP. If the employee had non-standard periods (sick leave, maternity leave, downtime) — check the calculation base manually via Payroll and HR → Payroll analysis → Employee accruals.
In disputed cases, check at buhgpt.kz.
Frequently asked questions
Do holidays count as vacation days or extend it? Holidays are not included in the paid vacation days and are not paid. In fact, the rest period is extended: if the vacation is 24 days and there are 2 holidays within it, the employee rests for 26 calendar days, but 24 are paid.
What is included in the average earnings calculation and what is not? Included are payments of a permanent nature provided for by the remuneration system: salary, permanent allowances and additional payments, regular bonuses. Not included: one-time bonuses, financial aid, travel allowances, disability benefits, expense reimbursements.
When exactly should vacation pay be paid? No later than three working days before the start of the vacation. If the vacation is granted off-schedule — no later than three working days from the day it is granted. Missing the deadline is grounds for a complaint to the labor inspectorate.
How to calculate if the employee has worked less than a year? The calculation period is taken as the time actually worked — from the first day of work to the month preceding the vacation. The formula is the same: total payments ÷ days worked × vacation days.
Is compensation for unused vacation upon dismissal subject to the same taxes? Yes. Compensation for unused days is full-fledged employee income: OPV, VOSMS, and IPN are withheld from it in the standard manner. Disputed cases — for example, when days have accumulated over several years — check at buhgpt.kz.
If you need a quick answer on payroll calculation, taxes, or working in 1C — ask BuhGPT at buhgpt.kz: according to the current RK regulations, no fluff and straight to the point.