--- title: "How to calculate vacation pay in 2026: formula, average earnings, and example in 1C" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/kak-rasschitat-otpusknye-v-2026-godu-formula-sredniy-zara-en source: BuhGPT --- # How to calculate vacation pay in 2026: formula, average earnings, and example in 1C > **TL;DR:** Kazakhstan's tax environment is transitioning to a new Tax Code (No. 214-VIII dated 18.07.2025) starting January 1, 2026, which fully replaces the 2017 Code. This means a complete reset: all article numbering changes, the fiscal burden increases, and requirements for digital c --- Kazakhstan's tax environment is transitioning to a new Tax Code (No. 214-VIII dated 18.07.2025) starting January 1, 2026, which fully replaces the 2017 Code. This means a complete reset: all article numbering changes, the fiscal burden increases, and requirements for digital confirmation of every transaction become stricter. The old Code loses force, and all accumulated experience with article references becomes history. VAT 2026: New Rate and Offset Rules The key challenge of 2026 is the increase in the VAT rate and a sharp reduction in the registration threshold. For companies operating in the B2C segment, this means direct pressure on profitability, while for small businesses it means the risk of forced registration. ParameterBefore 2026 (2017 Tax Code)In 2026 (Tax Code No. 214-VIII) Base VAT rate12%16% Registration threshold (in MCI)20,000 MCI10,000 MCI Threshold in tenge (approximate)73,840,000 KZT (at 2025 MCI)43,250,000 KZT (at MCI 4,325 KZT) Note: Calculations are based on a projected MCI of 4,325 tenge. The final amount must be verified against the Law on the Republican Budget for 2026, which will be adopted at the end of 2025. Critical Offset Conditions (Articles 480 and 482 of the new Tax Code) - Digital confirmation: Offset is only possible for ESF (electronic invoices) certified with a digital signature (EDS). Paper invoices are a guaranteed offset denial. - Acceptance mark: The taxpayer is required to mark the recognition of VAT for offset in the ESF Information System before filing the declaration. Without this technical step, the amount will not be recognized in taxable turnover. - Cash limit: VAT is not eligible for offset if the cash settlement for a transaction exceeds 1,000 MCI (4,325,000 KZT). Methodologist's advice: Tax authorities closely monitor artificial splitting of transactions. If you split a single contract into several cash payments to stay within the limit, this will not save the VAT offset for the entire transaction. VAT Declaration and Import via the Offset Method For importers of equipment and agricultural machinery, a critically important benefit remains — import via the offset method (Articles 427, 428 of the new Tax Code). This is a "paper offset" that does not require actual diversion of working capital to pay VAT to the budget upon import. The tax is charged and simultaneously credited for offset in the same declaration. Completing Appendix 300.04 To use the benefit, in the main form 300.00 (line 11), the "04" cell must be marked. Line 300.04.001 reflects goods by category: - I–II: Equipment and agricultural machinery - III, V, VI: Cargo vehicles, locomotives, railcars, and sea vessels - IV: Airplanes and helicopters - VII–VIII: Spare parts and pesticides - IX–X: Breeding animals, insemination equipment, and live cattle Data Transfer Scheme - Total import amount (300.04.001 A) → to line 300.00.029 A - VAT amount (300.04.001 B) → mirrored to lines 300.00.011 and 300.00.029 B Vacation Pay Calculation in 2026 The calculation is based on Article 114 of the Labor Code of the Republic of Kazakhstan and the Unified Procedure for Calculating Average Wages. Key Constants - Payment deadline: 3 working days before the start - Standard IIT deduction: 30 MCI (129,750 KZT) Calculation Example An employee goes on vacation for 24 calendar days. Salary of 300,000 KZT + bonus of 30,000 KZT. In the billing period (12 months), 247 working days were actually worked (5-day work week). - Calculation base: (300,000 + 30,000) × 12 = 3,960,000 KZT - Average daily earnings: 3,960,000 / 247 = 16,032 KZT - Vacation pay accrued: 16,032 × 24 = 384,768 KZT - Taxes and deductions: - Mandatory pension contributions (10%): 38,477 KZT - Mandatory social health insurance contributions (2%): 7,695 KZT - IIT (10%): (384,768 – 38,477 – 7,695 – 129,750) × 10% = 20,885 KZT - Net amount payable: 384,768 – 38,477 – 7,695 – 20,885 = 317,711 KZT Technical Readiness: 1C and the New Tax Code Current 1C updates (Accounting 3.0.73.1 and Payroll and HR 1.0.42.3) are routine. However, the transition to 2026 will require not just release updates, but a fundamental reconfiguration of "Tax Accounting." The main challenge is the new article numbering in Tax Code No. 214-VIII. This will entail a change in the entire structure of tax registers in 1C. Simply changing the VAT rate from 12% to 16% in reference books will not be enough. System Setup Checklist - Reference books: Enter the 16% VAT rate with an effective date of 01.01.2026 - Tax accounting: Check the correspondence of expense and income items to the new Code numbering for correct generation of the Declaration - Payroll: Update the MCI amount (4,325 KZT) and the standard deduction (30 MCI) in the accounting parameters - Control: Set up automatic warning of exceeding the 1,000 MCI limit when processing cash receipt/expenditure orders Employer Liability and Risks Under the conditions of 2026, the cost of an error increases: - Delayed vacation pay: A penalty of 1.25 times the base rate of the National Bank for each day of delay. This is not a right, but an obligation of the employer. - Postponement of vacation: If the company initiates a postponement, notify the employee no later than 2 weeks in advance. - Offset risks: The absence of a mark in the ESF Information System automatically excludes the amount from offset, resulting in additional VAT assessment at 16% and a penalty. Action Plan for the Accountant To ensure a smooth transition to the 2026 rules without financial losses, take the following steps: - Contract audit: Identify contracts involving cash payments and establish strict control of the 1,000 MCI limit to retain the right to VAT offset - Technical review of 1C: Conduct a deep reconfiguration of the mapping of tax accounting accounts to the new articles of Tax Code No. 214-VIII - VAT threshold monitoring: If your turnover for 2025 was around 40 million tenge, prepare for mandatory VAT registration already in early 2026 - ESF regulations: Introduce into the daily practice of the procurement accounting department a check of the "acceptance mark" in the ESF Information System — this will become the main condition for the validity of your offset - Final MCI reconciliation: In December 2025, check the final MCI amount in the 2026 budget and update the IIT deduction settings in the calculation base Frequently Asked Questions What is the new VAT rate effective January 1, 2026? The base VAT rate is increased from 12% to 16% under the new Tax Code No. 214-VIII. What is the VAT registration threshold in 2026? The registration threshold is reduced from 20,000 MCI to 10,000 MCI, which is approximately 43,250,000 KZT (at an MCI of 4,325 KZT). Within what timeframe must vacation pay be paid? Vacation pay must be paid 3 working days before the start of the vacation, in accordance with Article 114 of the Labor Code of the Republic of Kazakhstan. What is the standard IIT deduction amount when calculating vacation pay in 2026? The standard IIT deduction is 30 MCI, which equals 129,750 KZT. What is the cash settlement limit for retaining the right to VAT offset? VAT is not eligible for offset if the cash settlement for a transaction exceeds 1,000 MCI (4,325,000 KZT). --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_