In brief: The 1C: Payroll and Personnel for State Organizations of Kazakhstan update 1.0.42.3 implements changes to RK legislation effective from 2026: new IIT, social tax, MPCR, social contribution rates, expanded VOSMI/OSMI limits, and an updated production calendar. After installation, the accountant needs to check the program settings against the checklist below — errors in rates and deductions directly affect the accuracy of reporting. Please verify the exact full list of changes for version 1.0.42.3 in the official source: https://releases.1c.ru/version_files?nick=StateHRMKz&ver=1.0.42.3.
1. The essence of the update: what has changed
The update brings the configuration in line with the new Tax Code of the RK No. 214-VIII dated 18.07.2025 and the Social Code. Below are all the significant changes affecting payroll calculation in state organizations.
Regulated indicators for 2026
| Indicator | Value |
|---|---|
| MCI | 4,325 tenge |
| Minimum wage | 85,000 tenge |
| Subsistence minimum | 50,851 tenge |
Tax and contribution rates
| Parameter | 2026 Rate | What changed |
|---|---|---|
| IIT (up to 8,500 MCI) | 10% | No changes |
| IIT (over 8,500 MCI) | 15% | New progressive rate |
| Social Tax (ST) | 6% | ↓ from 11% in 2025 |
| MPC | 10% | No changes |
| MPCR | 3.5% | ↑ from 2.5% in 2025 |
| SC | 5% | Only at the expense of the individual (calculation at the expense of the tax agent abolished) |
| VOSMI (employee) | 2%, limit 20 min. wages | Limit ↑ from 10 min. wages |
| OSMI (employer) | 3%, limit 40 min. wages | Limit ↑ from 10 min. wages |
Important regarding ST: starting in 2026, social tax (6%) is not reduced by the amount of SC. If the program previously applied a reduction — after the update, the algorithm has changed, and this is correct.
IIT deductions: what's new, what's cancelled
New deductions (effective from 01.01.2026): - Basic tax deduction — 30 MCI/month (= 129,750 tenge) — applied primarily to income under an employment contract - Social deduction for persons with disability group I–II — 5,000 MCI - Social deduction for persons with disability group III, WWII veterans — 882 MCI - Social deduction for parents and foster parents of persons with disabilities — 882 MCI - Deduction of social payments (based on calculated amounts of contributions and deductions)
Discontinued: - Standard deduction of 14 MCI (1 minimum wage) - Standard deduction for persons with disabilities and WWII veterans (in old amounts) - Deduction for large families (in the previous format) - Preliminary amount of other tax deductions
When updating the database, outdated deductions are automatically marked with the flag "Deduction type no longer used".
A new column has appeared in IIT calculation documents
"IIT (on excess)" — to reflect the tax at a rate of 15% on the amount of income exceeding 8,500 MCI.
Single Payment (SP): rate 24.8%
For organizations applying the SP, starting in 2026 the rate is 24.8% (Article 822 of the Tax Code of the RK No. 214-VIII). Distribution shares:
| Component | Share |
|---|---|
| MPC | 40.3% |
| MPCR | 14.1% |
| VOSMI | 8.1% |
| IIT | 7.3% |
| SC | 18.1% |
| OSMI | 12.1% |
Production calendar
By Law No. 306-VIII dated 11.06.2026, Constitution Day of the RK has been moved from August 30 to March 15. Check the calendar before the first payroll calculation.
Currency name
In printed forms, "tenge" has been replaced with "teңge" in accordance with paragraph 6 of Article 2 of the Constitution of the RK. This is a technical change and requires no action from the accountant.
2. What exactly the accountant needs to do: step-by-step checklist
Step 0. Backup — before everything else
Administration → Maintenance → Backup
Do not install the update without a backup, especially during the payroll calculation period.
Step 1. Install the update
Via "1C: Program Update" or manually through the configurator. After launching the database, confirm the configuration update.
Step 2. Check regulated indicators
Setup → Indicator values
Make sure: MCI = 4,325 tenge, minimum wage = 85,000 tenge
Step 3. Check tax and contribution rates
Setup → Accounting parameters → Taxes and contributions
Check all rates against the table above. Pay special attention to ST (6% without reduction by SC) and MPCR (3.5%).
Step 4. Check the IIT deductions directory
Setup → IIT deductions
- Outdated deductions should be marked "Deduction type no longer used"
- New deductions (30 MCI basic, social) — should be present and active
Step 5. Re-issue IIT deduction applications
Use the processing: Payroll → Generation of applications for IIT deductions
Go through all employees — especially those who had deductions for disability, WWII veterans, or large families. These need to be re-issued under the new deduction types.
Step 6. Check the production calendar
Setup → Production calendars
- March 15 — holiday
- August 30 — working day
If the update did not make the changes automatically — adjust manually and review employees' work schedules.
Step 7. Check specific allowances for state organizations
- Allowances for class rank, length of service, special service conditions — make sure the calculation algorithms have not changed after the update
- Check job salaries against the current registries approved by RK Government resolutions (registries are updated separately from the program)
Step 8. Perform a test calculation
Calculate payroll for the current month in test mode (without posting documents) for 2–3 employees. Compare the amounts of IIT, MPC, MPCR, SC, VOSMI, OSMI with a manual calculation using the current rates. Use the "Individual Settlement Statement" report to verify the accuracy of IIT.
Step 9. Check printed forms and reporting
- Open form 200.00 — make sure the line structure matches the current SRC format
- Payslips — presence of all accruals and deductions, correct currency name "teңge"
3. Deadlines and what to pay special attention to
- Install the update before closing the payroll period, not on the last day before submitting reports
- Form 200.00 is submitted quarterly — make sure the current version of the form is loaded into the program
- Recalculation from the beginning of the year may be required if calculations for January–June 2026 were made with outdated deductions (14 MCI instead of 30 MCI) — check the release notes for such a note
- VOSMI/OSMI limits have changed from 10 to 20 and 40 minimum wages respectively — for high salaries this significantly affects deduction amounts
- The move of Constitution Day affects working time calculation for March and August — check both months
4. Frequently asked questions
Q: Do IIT deduction applications need to be re-issued for all employees? A: Yes, if employees had deductions that have been discontinued (14 MCI, disability deductions in old amounts, large families). The basic deduction of 30 MCI is applied automatically to income under an employment contract, but an application must still be issued. Use the "Generation of applications for IIT deductions" processing — this will save time for a large staff.
Q: After the update, ST is calculated differently — is this a program error? A: No. Starting in 2026, ST is 6% and is not reduced by SC (unlike the procedure applied in 2025). The change is established in Articles 556–557 of the Tax Code of the RK No. 214-VIII dated 18.07.2025. If the program now applies exactly this algorithm — this is correct.
Q: Does payroll for previous months of 2026 need to be recalculated? A: Only if the official release notes explicitly indicate a bug fix in the calculation algorithm. Planned legislative changes (new rates, deductions) took effect from 01.01.2026 — if you applied them correctly from the beginning of the year, no recalculation is needed. If calculations were made using the old parameters — perform a reversal and recalculation, and if necessary, amend form 200.00.
⚠️ The exact full list of changes in version 1.0.42.3 (bug fixes, printed form improvements, state organization specifics) should be verified in the official source: https://releases.1c.ru/version_files?nick=StateHRMKz&ver=1.0.42.3 — the official changelog for this specific version is published there.