--- title: "MEPC: How to Determine the Rate in Kazakhstan in 2026" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-17 canonical: https://buhgpt.kz/suraqtar/opvr-kak-opredelit-stavku-v-kazahstane-v-2026-godu-en source: BuhGPT --- # MEPC: How to Determine the Rate in Kazakhstan in 2026 > **TL;DR:** The MEPC rate in Kazakhstan in 2026 is 3.5% of the assessment base. Article 251 of the Tax Code of the Republic of Kazakhstan regulates the determination of the result from the disposal of an equity interest and does not establish the MEPC rate (Article 251 of the Tax Code of --- The MEPC rate in Kazakhstan in 2026 is 3.5% of the assessment base. Article 251 of the Tax Code of the Republic of Kazakhstan regulates the determination of the result from the disposal of an equity interest and does not establish the MEPC rate (Article 251 of the Tax Code of the Republic of Kazakhstan). The MEPC rate is determined by the pension legislation of the Republic of Kazakhstan. What MEPC Are and Who Is Subject to the Payment MEPC are mandatory employer pension contributions. They are paid by the employer from its own funds. These contributions must be distinguished from employees’ mandatory pension contributions: MPC are withheld from an individual’s income, whereas MEPC are assessed by the employer. Before performing the calculation, the accountant must determine whether the individual is an employee for whom the employer is required to pay MEPC. The rules also provide for categories of persons for whom such contributions are not paid. Therefore, applying the rate begins not with an arithmetic calculation, but with determining the employee’s status. When assessing MEPC, the following are taken into account: - the rate effective in the relevant calendar year; - the contribution assessment base; - the established limits of the assessment base; - the employee’s category; - whether an exemption provided by law applies. Thus, the 3.5% rate in 2026 does not apply to all payments to individuals without exception. The accountant must first determine whether the payment is included in the MEPC assessment base and whether the employer is required to pay contributions for the specific employee. MEPC Rate in 2026: How to Verify the Percentage In 2026, MEPC are calculated at a rate of 3.5%. This is the next stage of the gradual rate increase: a separate rate is established for each calendar year. The practical verification procedure is as follows: - Determine the month for which the income was accrued. - Establish the status of the employer and the employee. - Check whether the payment is included in the MEPC assessment base. - Apply the rate established for the relevant calendar year. - Check the prescribed limits of the assessment base and exemptions. - Compare the result with the accounting software settings and the payroll statement. When transitioning between calendar years, it is important to apply the rate corresponding to the period in which the income was accrued. If, in 2026, the accountant adjusts accruals for another period, the rate must be determined under the rules that were in effect for the calculation month being corrected. The percentage cannot be determined based on the name of a line in a reporting form, an outdated memo, or an estimate. The presence of a separate line for MEPC shows where the amount is reported but does not in itself establish the rate. Article 251 of the Tax Code of the Republic of Kazakhstan concerns the result from the disposal of an equity interest, so citing it as the basis for the MEPC rate is incorrect (Article 251 of the Tax Code of the Republic of Kazakhstan). How an Accountant Should Calculate and Verify MEPC After determining the obligation to pay, the accountant establishes the assessment base for the calculation month and applies the 3.5% rate to it. If a maximum amount is prescribed for the assessment base, the calculation is performed subject to that limit. If the employee belongs to a category for which MEPC are not paid, this basis must be recorded in the accounting data. The general calculation sequence in 2026 is as follows: - Determine the payments to the employee for the calculation month. - Identify the payments included in the MEPC assessment base. - Take into account the established limit of the assessment base. - Apply the 3.5% rate. - Reconcile the assessed amount with the payroll statement and the accounting system data. For internal control, it is useful to retain the following together with the calculation: - an indication of the calculation month; - a breakdown of the payments included in the assessment base; - the rate applied; - information on the employee’s status; - the calculation of the established limit, if it was applied; - documents confirming the exemption, if contributions were not assessed; - the payroll statement and payment document. MEPC should be accounted for separately from MPC, social contributions, and CSHI contributions and deductions. These are different types of mandatory payments, each with its own rules for determining payers, the assessment base, and rates. Combining them in a single calculation line makes it more difficult to verify accruals and correct errors. If the accounting software applies a different percentage in 2026, the accountant should check the specified calculation date, the accrual type parameters, and whether the configuration is up to date. For “Accounting for Kazakhstan,” the current release series is 3.0.74.x; for “Payroll and Human Resources Management for Kazakhstan,” it is 3.1.37.x. After the update, the accruals must be recalculated and the result compared with the 3.5% rate. Deadlines for Online Platform Contractors A special procedure for calculating and transferring taxes and social payments applies to the income of contractors working through an online platform. The employer’s standard MEPC calculation cannot automatically be applied to platform employment: this mechanism takes into account the contractor’s status, information on their income, and the applicable grounds for exemption. The online platform operator transmits the information required to calculate mandatory payments through information exchange with government systems. The amounts of the relevant taxes and social payments are determined based on the data received. When checking the calculation for a contractor, it is necessary to compare the income information, receipt data, the contractor’s category, and the amounts recorded by the information system. If an exemption from a specific payment has been applied, the system must contain information confirming the individual’s corresponding status. The deadlines prescribed by the special procedure for online platform operators relate specifically to platform employment. The rules and deadlines established for employers apply to settlements between employers and employees, so these two mechanisms should not be combined in the accounting policy or payment schedule. Frequently Asked Questions What MEPC rate applies in Kazakhstan in 2026? — The rate is 3.5% of the assessment base. Article 251 of the Tax Code of the Republic of Kazakhstan does not regulate this rate: it concerns the result from the disposal of an equity interest (Article 251 of the Tax Code of the Republic of Kazakhstan). Can the 3.5% rate be applied to all payments to individuals? — No. First, it is necessary to determine the individual’s status, the composition of the assessment base, the prescribed limits, and whether an exemption applies. Are MPC and MEPC the same payment? — No. MPC are withheld from the employee’s income, while MEPC are assessed and paid by the employer from its own funds. What rate should be applied when correcting accruals from a previous period? — The rate that was in effect during the calculation period to which the adjusted income relates. Why might the software calculate MEPC at a rate other than 3.5%? — This may be caused by an incorrectly specified calculation period, accrual parameters, the employee’s category, or an outdated configuration. After checking the settings, the calculation must be performed again. Does the standard employer procedure apply to online platform contractors? — A special mechanism is prescribed for platform employment, so the calculation is performed taking into account the contractor’s status and the information transmitted through information systems. Sources Social Code of the Republic of Kazakhstan --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_