The calculation is based on ADW for the last 12 months and depends on the working days in the vacation period. In 2026, take into account OPVR (3.5%) and the new IIT deduction (129,750 KZT). Accrual in 1C:ZUP requires checking the parameters in the corresponding calculation document.
Key indicators for 2026
| Parameter | Value | Basis |
|---|---|---|
| Monthly calculation index (MCI) | 4,325 KZT | Law on the Republican Budget for 2026 |
| Standard IIT deduction (30 MCI) | 129,750 KZT | Tax Code of the RK No. 214-VIII |
| Minimum paid leave | 24 calendar days | Art. 88 of the Labor Code of the RK |
| Social tax (ST) | 6% (without reduction by SC) | Tax Code of the RK (2026 ed.) |
Legal framework: norms of the Labor Code of the RK
- Right to rest (Art. 88): Minimum 24 calendar days. Any condition in the contract reducing this period is legally void. For those working in hazardous conditions or having a disability, the period will be longer — always check the employee's card.
- Monetary substitution (Art. 94): A common misconception is "selling" the entire vacation. The law prohibits this. You can replace with compensation only those days that exceed the minimum threshold of 24 days. And only with a written agreement of the parties.
- Compensation upon dismissal (Art. 96): We are obligated to pay money for all unused days for all past periods. Vacation expiration is a myth leading to additional charges and fines at the very first inspection.
- Deadlines (Art. 113): Payment of all amounts, including compensation, is made strictly no later than the day of termination of the employment contract.
Procedure for calculating the average daily wage (ADW)
A professional approach to the calculation requires impeccable compliance with Resolution No. 1394. The 1C:ZUP program automates the process, but control over the accrual base remains your responsibility.
Algorithm for determining ADW:
- Calculation period: By default, this is the 12 calendar months before the event. If the employee worked less, we take the actually worked time.
- Excluded periods: Periods of temporary incapacity for work, downtime, and previous vacations are removed from the calculation. We take only those days and amounts that relate directly to labor remuneration.
- Calculation formula:
ADW = Total income for the calculation period / Number of actually worked working days
When forming the accrual in 1C:ZUP, be sure to open the breakdown of the average wage calculation. Make sure that one-time payments of a social nature or compensation for travel expenses, which are not part of the payroll fund, did not get into the base.
Taxation and deductions in 2026
The year 2026 brought a serious reform of tax legislation (Tax Code of the RK No. 214-VIII). The main change is the final separation of Social Tax and Social Contributions.
Structure of the tax burden on payments:
- OPC (10%): We withhold from the employee's income.
- OPVR (3.5%): Mandatory employer contribution. Note the increase in the rate compared to previous periods.
- IIT (10%): Calculated after deducting OPC, CHIF contributions, and the standard deduction of 30 MCI (129,750 KZT).
- CHIF contributions (2%): Withholding from the employee. The limit of the calculation object is 20 MMW.
- CHIF deductions (3%): Employer expense. The object limit is 40 MMW.
- SC (5%): Social contributions at the company's expense.
- ST (6%): The most important nuance of 2026 — Social Tax is no longer reduced by the amount of Social Contributions. We pay both amounts in full.
Practical calculation example for 1C:ZUP
Suppose our employee goes on vacation in March 2026 for 10 calendar days.
Conditions:
- Working days in the vacation period: 8
- Income for the calculation year: 6,000,000 KZT
- Days worked: 246
- IIT deduction: 30 MCI (129,750 KZT)
Stage 1: Accrual (Gross)
- ADW: 6,000,000 / 246 = 24,390.24 KZT
- Vacation pay amount: 24,390.24 × 8 days = 195,121.92 KZT
Stage 2: Withholdings (From the employee's pocket)
- OPC (10%): 19,512.19 KZT
- CHIF contributions (2%): 3,902.44 KZT
- IIT: (195,121.92 - 19,512.19 - 3,902.44 - 129,750) × 10% = 4,195.73 KZT
- Take-home (Net): 195,121.92 - 19,512.19 - 3,902.44 - 4,195.73 = 167,511.56 KZT
Stage 3: Employer taxes (Total cost of resource ownership)
- OPVR (3.5%): 6,829.27 KZT
- SC (5%): 9,756.10 KZT
- CHIF deductions (3%): 5,853.66 KZT
- ST (6%): 11,707.32 KZT
- Total company costs for this vacation: 229,268.27 KZT
In 1C:ZUP, check the correctness of reflecting these amounts in the "Vacation" or "Payroll and Contributions Accrual" document, paying special attention to ensuring that the program does not apply the old logic of deducting SC from ST.
Typical mistakes
- Violation of the "one-day deadline": Payment of compensation upon dismissal "with the next paycheck." This is a direct violation of Art. 113 of the Labor Code of the RK. Even if the employee resigns on a day when there is no cash in the till, the accountant is obligated to ensure a transfer to the card on the day of contract termination.
- Erroneous IIT deduction: Applying the old deduction (14 MCI) instead of the new 30 MCI. This leads to excessive tax withholding and distortion of tax reporting.
- Incorrect base for ADW: Including environmental payments or financial aid for vacation in the calculation. These amounts should not participate in forming the average wage.
- Ignoring OPVR: Since the 3.5% rate in 2026 is relatively new and dynamic, many forget to update the accounting policy parameters in 1C:ZUP.
Frequently asked questions
Can the main vacation (24 days) be replaced with compensation without dismissal?
No. This is a gross violation of labor legislation. The employee is obligated to actually use 24 days for rest. Compensation is permissible only for days beyond this limit or upon final settlement.
What to do if an employee falls ill during vacation?
The vacation must be extended or postponed by the number of sick days (confirmed by a certificate of incapacity for work). In 1C:ZUP, this is processed through the adjustment of the vacation document.
When to pay taxes on these amounts?
The deadline is standard — no later than the 25th day of the month following the month of payment. Remember: the accrual date in accounting may not coincide with the payment date, but for taxes, the fact of income payment is what matters.
Which periods are excluded from the average daily wage calculation?
Periods of temporary incapacity for work, downtime, and previous vacations are removed from the calculation. Only those days and amounts that relate directly to labor remuneration are taken.
What is included in the standard IIT deduction in 2026?
The standard IIT deduction is 30 MCI, which equals 129,750 KZT. This is a new value compared to the previous period.