In 2026, paid annual leave is granted during the working year by agreement between the employee and the employer, and vacation pay is usually paid no later than three working days before it begins. If leave is granted outside the schedule, payment is made no later than three working days from the date it is granted. Article 92 of the Tax Code of the Republic of Kazakhstan regulates pilot projects aimed at improving tax administration, rather than the procedure for granting and paying for annual leave (Article 92 of the Tax Code of the Republic of Kazakhstan).
How Paid Annual Leave Is Granted
An employee’s working year consists of twelve calendar months and is calculated from the first day of employment. Therefore, when checking entitlement to leave, accountants and HR specialists should consider not only the calendar year but also the individual working year of the particular employee.
For the first and subsequent years of employment, leave may be granted at any time during the working year by agreement of the parties. The granting or postponement of leave, or the recall of an employee from leave, must be formalized by an employer’s act. Such an act usually confirms the period of the employee’s absence and the basis for calculating vacation pay.
If an employee works concurrently, paid annual leave is granted at the same time as leave from their primary employment. If the leave from concurrent employment is shorter, the employer, at the concurrent employee’s request, grants unpaid leave for the days constituting the difference. This rule should be taken into account when preparing the application and the employer’s act.
How Leave Is Paid
As a general rule, annual leave must be paid no later than three working days before it begins. The accountant must count working days rather than calendar days and allow time to calculate and transfer the money.
A separate rule applies to leave granted outside the schedule: vacation pay is paid no later than three working days from the date the leave is granted. Therefore, before determining the deadline, it is necessary to check whether the leave is included in the schedule and how it has been formalized.
The practical procedure may be as follows:
- determine the employee’s working year;
- agree on the leave dates;
- check the leave schedule;
- prepare the employer’s act;
- calculate the payment under the applicable rules;
- transfer the vacation pay within the period established by labor legislation.
The specific amount of vacation pay and the input figures for its calculation are not disclosed in the cited provisions. They should be determined in accordance with the applicable rules for calculating average wages and the employee’s documents, without replacing such a calculation with an arbitrary fixed amount.
How to Calculate the Duration and Divide Leave
The duration of paid annual leave is calculated in calendar days. Public holidays that fall within the leave period are not included when calculating its duration. The employee’s work schedule and shift pattern do not change this rule—it is established by labor legislation.
If an employee is entitled to additional paid annual leave, its duration is added to the duration of the principal leave. Accountants and HR specialists should therefore verify the grounds for each additional period before finalizing the leave dates.
By agreement between the employee and the employer, annual leave may be divided into parts. In this case, one of the parts must be at least fourteen calendar days. This requirement applies to at least one part; the remaining periods are formalized within the agreed leave entitlement, taking into account the employer’s documents.
When determining the dates, it is useful to separately note public holidays within the selected period, check the total duration of the principal and additional leave, and then compare the result with the employer’s act. This approach reduces the risk of mistakenly counting a public holiday as a day of annual leave.
Recall from Leave and Environmental Leave
The employer may interrupt paid annual leave due to operational necessity only with the employee’s written consent. An instruction from the employer alone is insufficient. The recall must also be formalized by an employer’s act.
By agreement of the parties, the portion unused due to the recall is granted during the current or following working year or added to the leave for the following working year. Instead of subsequently granting these days, the parties may agree on compensation for the unused portion.
Employees under eighteen years of age, pregnant women who have provided the employer with a pregnancy certificate, and employees engaged in heavy work or work under harmful and/or hazardous working conditions may not be recalled from leave.
Whether environmental leave is paid in Kazakhstan cannot be determined solely on the basis of the general labor legislation provisions governing annual leave. The general rules provide for adding additional paid leave to the principal leave, but the grounds and conditions specifically applicable to environmental leave are determined by special provisions. Before calculating the payment, the accountant should establish the employee’s status, the territory or working conditions, the supporting documents, and the provisions of the employment and collective bargaining agreements. If environmental leave is granted as additional paid annual leave, its duration is counted together with the principal leave.
Frequently Asked Questions
How is leave paid in Kazakhstan? — As a general rule, vacation pay is transferred no later than three working days before the beginning of annual leave. For leave granted outside the schedule, the deadline is no later than three working days from the date it is granted.
Can paid annual leave be divided? — Yes, by agreement between the employee and the employer. One of the parts must be at least fourteen calendar days.
Are public holidays included in the duration of leave? — No. Public holidays that fall during the leave period are not included when calculating its duration.
Can an employee be recalled from paid leave? — Yes, if there is an operational necessity, but only with the employee’s written consent and subject to the established prohibition on recalling certain categories of employees.
Is environmental leave paid in Kazakhstan? — A particular employee’s entitlement is determined by special provisions and supporting documents. The general rules governing annual leave do not in themselves establish the grounds for granting environmental leave or the amount payable for it.