--- title: "MPC in 2026: How Contributions Affect the Calculation of Social Contributions for Individual Entrepreneurs" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/opv-v-2026-godu-kak-vznosy-vliyayut-na-raschet-socotchisl-en source: BuhGPT --- # MPC in 2026: How Contributions Affect the Calculation of Social Contributions for Individual Entrepreneurs > **TL;DR:** MPC in 2026: What Accountants Need to Know In 2026, Article 245 of the Tax Code of the RK cannot be used as grounds for reducing or retaining the assessment base for social contributions of an individual entrepreneur by the amount of MPC: this article regulates income in the f --- MPC in 2026: What Accountants Need to Know In 2026, Article 245 of the Tax Code of the RK cannot be used as grounds for reducing or retaining the assessment base for social contributions of an individual entrepreneur by the amount of MPC: this article regulates income in the form of compensation and the time of its recognition, rather than the calculation of pension contributions and social contributions (Article 245 of the Tax Code of the RK). Therefore, the original assertion that the procedure for accounting for MPC when calculating SC is established by paragraph 2 of Article 245 of the Tax Code of the RK is incorrect. Paragraph 2 determines only the tax period in which income in the form of compensation is recognized: such income is recognized in the period when the compensation is received. This provision contains no rules for calculating SC for an individual entrepreneur. Accountants should not carry over the reference to Article 245 of the Tax Code of the RK into calculation statements, accounting policies, or explanations of MPC and SC accruals. Such a reference confirms neither the composition of the SC assessment base nor the procedure for accounting for pension contributions, nor the rates, limits, and payment deadlines for the relevant payments. Consequently, the calculation for 2026 must be performed under the provisions that directly regulate MPC and social contributions for the relevant category of payer. Article 245 of the Tax Code of the RK may be applied only when considering the compensation listed therein and the period in which such income is recognized. SC and MPC: How to Apply the Rule of Article 245 The rule of Article 245 of the Tax Code of the RK does not apply to the calculation of SC and MPC. Paragraph 1 of this article lists amounts classified as income in the form of compensation: reimbursement of claims previously recognized as doubtful and deducted; budget funds provided to cover costs; certain insurance compensations; returned insurance premiums; reimbursement by an individual of education expenses; and other compensation for costs previously deducted (Article 245 of the Tax Code of the RK). Paragraph 2 of the same article establishes the time when such income is recognized—the tax period in which the compensation is received. It contains no formula for calculating SC, no definition of the SC assessment base for an individual entrepreneur, and no procedure for accounting for MPC in such a calculation (Article 245 of the Tax Code of the RK). When working with accruals, two matters should be distinguished: - calculation of MPC and SC under the provisions directly regulating the relevant payments and the payer's status; - recognition of income in the form of compensation under Article 245 of the Tax Code of the RK if the individual entrepreneur has actually received one of the types of compensation listed therein. The mere fact that an article number appears in a software description, consultation, or internal memo does not confirm a calculation rule. To substantiate an algorithm, a provision is required whose content directly relates to the base, rate, limit, or procedure for calculating the specific payment. If a calculation statement already indicates that MPC is taken into account when determining the SC base pursuant to paragraph 2 of Article 245 of the Tax Code of the RK, the reference must be removed. The calculation itself should then be compared against the provision governing social contributions for an individual entrepreneur, without substituting provisions on compensation for it. Article 245 of the Tax Code of the RK also cannot be used to substantiate the application of a minimum or maximum SC limit. The text of this article contains no corresponding indicators or rules for their use. It defines the types of compensation income and the period in which they are recognized. MPC of an Individual Entrepreneur: What to Check in Accounting Records and 1C When calculating MPC and SC for an individual entrepreneur for 2026, it is necessary to check not only the result but also the legal basis for the setup. If paragraph 2 of Article 245 of the Tax Code of the RK is cited in a comment on the algorithm, a calculation statement template, or a user guide, that reference does not correspond to the content of the provision. For “Accounting for Kazakhstan,” the current branch in 2026 is 3.0.74.x, while for “Payroll and HR Management for Kazakhstan,” it is 3.1.37.x. The versions 3.0.71.1 specified in the original text cannot be presented as current releases. At the same time, a version number alone does not confirm the correctness of a specific accrual: the result should be checked against the data for the calculation period and the applicable provision. Information about the algorithm being corrected in versions 3.0.71.1 and 2.0.54.1, as well as the dates of such corrections, is not confirmed by the cited official texts. Therefore, it cannot be used as a legal basis for the procedure for calculating MPC and SC in 2026. The practical verification procedure may be as follows: - Record the configuration, installed version, and calculation period. - Determine the payer's status and the type of payment calculated by the software. - Open the accrual breakdown and check the indicators included in the calculation. - Compare the algorithm against the provision directly regulating MPC or SC. - Check whether Article 245 of the Tax Code of the RK is cited as grounds for calculating SC. - If such a reference is used, remove it from the explanations and reassess the calculation under the proper provision. - After changing the settings, regenerate the calculation documents and compare the final amounts. When performing a control recalculation, it is important to retain the original data for the period. This makes it possible to distinguish a change in the result caused by software settings from a change in income or other calculation indicators. Identical periods and identical sets of source data should be compared. Paths to documents and settings depend on the configuration and installed version. For verification, use the description of the current release of the relevant product and the breakdown of the calculation itself. A reference to Article 245 of the Tax Code of the RK may be retained only for transactions involving income in the form of compensation. What to Do After Calculating MPC After calculating MPC, the accountant should check the related accruals and legal references in the calculation documents. If the SC base was determined taking the MPC amount into account, the correctness of that approach cannot be concluded from paragraph 2 of Article 245 of the Tax Code of the RK: this paragraph concerns the period in which compensation income is recognized (Article 245 of the Tax Code of the RK). If an incorrect reference is found, first separate the issue of legal substantiation from the arithmetic. An incorrect article in the explanation does not automatically mean that the final amount was calculated incorrectly. However, the calculation must be compared again against the provisions that directly regulate social contributions for an individual entrepreneur in the relevant period. If the calculation was performed in an old version of the software, after updating to the current branch, a control recalculation should be performed using the same source data. In 2026, the current branch for “Accounting for Kazakhstan” is 3.0.74.x, and for “Payroll and HR Management for Kazakhstan,” it is 3.1.37.x. The assertion that Form 200.00 was introduced by Order No. 695 of the Minister of Finance dated November 12, 2025 cannot be linked to the procedure for accounting for MPC when calculating SC pursuant to Article 245 of the Tax Code of the RK. This article does not regulate the reporting form. Therefore, information about the form and its details should be separated from the substantiation of the calculation algorithm. Accountant's checklist: - check the configuration and installed software version; - make sure that the 2026 calculation period is selected; - review the breakdown of the base and the final amount of each payment; - check the legal basis of the algorithm separately for MPC and SC; - do not cite Article 245 of the Tax Code of the RK as a rule for calculating social contributions; - if there is an incorrect reference, correct the calculation statement or internal instructions; - repeat the calculation after updating the software using unchanged source data; - compare the reporting indicators against the verified accrual results. If an individual entrepreneur simultaneously receives income in the form of compensation, it should be analyzed separately. Article 245 of the Tax Code of the RK classifies as such income only the receipts listed therein and requires compensation to be recognized in the tax period in which it is received. The existence of such income does not turn Article 245 into a provision governing the calculation of MPC or SC (Article 245 of the Tax Code of the RK). Frequently Asked Questions What MPC rules apply in Kazakhstan in 2026? — Article 245 of the Tax Code of the RK contains no list of MPC types, rates, limits, or payment deadlines. These parameters cannot be determined under this article. Does Article 245 of the Tax Code of the RK confirm that MPC cannot be deducted when calculating SC for an individual entrepreneur? — No. The article regulates income in the form of compensation, while paragraph 2 establishes the period in which such income is recognized. It does not establish the procedure for calculating SC for an individual entrepreneur (Article 245 of the Tax Code of the RK). What exactly is provided for by paragraph 2 of Article 245 of the Tax Code of the RK? — Income in the form of compensation is recognized in the tax period in which the compensation is received (Article 245 of the Tax Code of the RK). What should be checked in the software after calculating MPC? — Check the source data, the breakdown of each accrual, the calculation period, and the legal references. If Article 245 of the Tax Code of the RK is cited as grounds for calculating SC, the reference must be corrected. Does 1C need to be updated for calculations for 2026? — The current version of your configuration should be used. In 2026, the current branch for “Accounting for Kazakhstan” is 3.0.74.x, and for “Payroll and HR Management for Kazakhstan,” it is 3.1.37.x. After updating, it is advisable to perform a control recalculation. Can Article 245 be used to confirm the minimum SC limit? — No. The article contains neither a minimum limit for social contributions nor a procedure for applying it. It concerns the composition of income in the form of compensation and the period in which such income is recognized (Article 245 of the Tax Code of the RK). When does Article 245 of the Tax Code of the RK actually apply? — When determining income in the form of compensation from the receipts listed in paragraph 1 and the tax period in which it is recognized. Compensation is recognized in the period when it is received (Article 245 of the Tax Code of the RK). Sources - Tax Code of the Republic of Kazakhstan, Article 245 “Compensation Received.” --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_