In 2026, when applying the monthly limit on temporary disability benefits of 25 MCI, the amount is 108 125 ₸: 25 × 4 325 ₸. Articles 317, 356, 808 and 833 of the Tax Code of the Republic of Kazakhstan do not establish rules for calculating and paying such benefits, so they cannot be cited as the basis for the limit.
How Sick Leave Is Paid in 2026
The calculation is based on the temporary disability certificate submitted by the employee. After receiving the document, the accountant records the employee's absence period and accrues the temporary disability social benefit in accordance with the applicable calculation procedure.
The benefit is paid by the employer from its own funds. The period of disability and the accrued amount must be recorded in the employee's payroll records.
When calculating the benefit, the accountant must check the following in sequence:
- to whom the temporary disability certificate was issued;
- the period for which the absence was confirmed;
- whether it overlaps with leave, accrued salary or another registered absence;
- what earnings data are used to determine average daily earnings;
- whether the monthly benefit limit has been applied;
- whether taxes, contributions and deductions have been calculated correctly, taking into account the accounting system settings.
If the sick leave overlaps with a period for which salary or vacation pay has already been accrued, the accountant must determine whether the relevant accruals need to be recalculated. Before completing the calculation, the benefit amount should be reconciled with changes to other lines of the employee's payslip, and duplicate accruals for the same days must be excluded.
Sick Leave Payment Limit in Kazakhstan
With a monthly benefit limit of 25 MCI and an MCI of 4 325 ₸, the calculation limit in 2026 is 108 125 ₸ per month. If the sick leave spans several months, application of the monthly limit is checked separately for each month of the disability period.
A high average salary of an employee does not in itself mean that the benefit will equal the calculated average earnings for all days of illness. After determining the amount for the payable days, the accountant compares the result with the applicable monthly limit.
If the calculated amount seems unexpectedly low, the following should be checked:
- the earnings data included in the calculation;
- the number of payable days;
- the employee's work schedule;
- the allocation of the disability period by month;
- the application of the 25 MCI limit, that is, 108 125 ₸ per month;
- recalculations of previously accrued salary or vacation pay for overlapping days.
The automatic calculation result should not be replaced manually simply because it differs from the amount obtained using a simplified formula. First, it is necessary to determine which earnings data, scheduled workdays, overlapping accruals and monthly limit affected the result. A manual adjustment should be made only after the specific reason for the discrepancy has been identified.
Processing Sick Leave Certificates in 1C: Payroll and HR Management for Kazakhstan
To register an absence and accrue the benefit in the configuration, the “Sick Leave Certificate” document is used. Its location in the program sections depends on the configuration version, user permissions and interface settings.
The document records the temporary disability period and calculates the benefit using the accounting database information. If the specified period overlaps with leave or another previously registered absence, the accountant must check the related recalculations of accruals and the result of recording the overlapping periods.
Before posting the document, the employee, sick leave dates, calculation period, earnings data, work schedule and application of the benefit limit should be checked. Taxes, contributions, deductions and allowances calculated by the program under the current Kazakhstan accounting settings must be reviewed separately.
The names of individual fields and the location of commands may differ depending on the release and interface version. When working, the accountant should refer to the fields related to Kazakhstan accounting and the accrual settings actually used by the organization.
After automatic completion, the document must be checked before posting. Sick leave spanning multiple periods, overlaps with leave, accruals for an already closed month and manual corrections require particular attention. After updating the configuration or changing the accounting settings, the calculation should be reconciled with the accrual register data, and the way the monthly limit is reflected in each affected calculation period should be checked.
What the Accountant Should Check Before Payment
Before including the benefit in the payment, it should be reviewed using a short checklist:
- the temporary disability certificate has been received and registered;
- the employee and absence period are specified correctly;
- the work schedule matches the HR records;
- the data for calculating average earnings have been populated from current accounting records;
- overlapping absence and accrual periods have been identified and processed;
- the monthly limit of 25 MCI, or 108 125 ₸, has been taken into account;
- taxes, contributions and deductions have been calculated under the current accounting settings;
- the final amount is reflected in the employee's payroll documents.
The payment deadline and the procedure for determining average earnings are not governed by Articles 317, 356, 808 and 833 of the Tax Code of the Republic of Kazakhstan. Article 317 concerns certain deductions for subsoil users, Article 356 concerns the calculation of corporate income tax at the source of payment, Article 808 concerns excess profit tax, and Article 833 concerns the transitional procedure for reviewing applications for the refund of excess VAT. These provisions should not be cited as the basis for calculating sick leave pay.
In accounting operations, the employer's applicable procedure for processing documents and paying amounts accrued to the employee must be followed. Separate checks are required if the temporary disability certificate is submitted after the month has been closed, covers several calculation periods or overlaps with a previously registered absence.
Frequently Asked Questions
Who pays for sick leave in Kazakhstan in 2026? — The employer accrues and pays the temporary disability social benefit from its own funds.
What limit applies to sick leave pay? — With a limit of 25 MCI, the calculated monthly limit at an MCI of 4 325 ₸ in 2026 is 108 125 ₸.
Why is the sick leave benefit lower than the result calculated based on average earnings? — The final amount may be affected by the monthly benefit limit, the number of payable scheduled days, the allocation of the period by month and the recalculation of accruals for overlapping periods.
Where is sick leave processed in 1C: Payroll and HR Management for Kazakhstan? — Sick leave is processed using the “Sick Leave Certificate” document. The location of the command depends on the configuration release, user permissions and interface settings.
Does the automatic calculation need to be checked? — Yes. Before posting the document, the disability period, data for calculating average earnings, work schedule, monthly limit, recalculations, taxes, contributions and deductions should be checked.