What Changed for MEPC in 2026
In Kazakhstan, MEPC in 2026 are calculated at a rate of 3.5% from January 1, 2026. However, citing Article 251 of the Tax Code of the RK as the basis for the rate is incorrect: it governs the determination of the result from the disposal of an equity interest and capital gains income (Article 251 of the Tax Code of the RK). It is this rate change that accountants must take into account when calculating mandatory employer pension contributions for periods in 2026.
The new rate is reflected in the January releases of the “Payroll and HR for Government Organizations of Kazakhstan” configurations: revision 2.0, version 2.0.8.5, and revision 1.0, version 1.0.41.3. Thus, there is one key practical conclusion for the query “MEPC 2026 RK”: calculations for 2026 should be performed using the parameters effective from the beginning of the year, and the accounting software being used must support the corresponding change.
MEPC should not be mixed with other payroll accruals and deductions. The same releases separately specify the social tax rate, changes relating to mandatory social health insurance, and the progressive personal income tax scale. The inclusion of these changes in a single update does not mean that they use the same calculation base, common limit, or identical calculation procedure. Each payroll calculation component must be checked separately.
Who Is Affected by MEPC in 2026 in the RK
The change is primarily important for accountants and payroll specialists who calculate MEPC in Kazakhstan. It also requires attention from employees responsible for configuring and updating 1C, checking calculation registers, and preparing payments.
When calculating amounts for an individual employee, the 3.5% rate alone should not be used as the sole basis. First, it should be determined whether an MEPC obligation arises in the situation under consideration and what amount is recognized as the calculation base under the applicable pension legislation.
Special attention is required in non-standard cases: upon termination, recalculation of previous periods, reaching the established limit, or applying the unified payment. The April update of “Accounting for State-Owned Enterprises of Kazakhstan” includes a correction to the calculation of the MEPC component within the unified payment when the limit is reached. This demonstrates that the accuracy of the result depends not only on the entered rate but also on the software version and calculation algorithm.
What an Accountant Should Check in 1C
Before calculating payroll for 2026, it is advisable to perform the following checks in sequence:
- install the configuration release that implements the 2026 provisions;
- make sure that the information database applies the MEPC rate of 3.5% from January 1, 2026;
- check the document date and accrual month, especially for recalculations at the boundary between years;
- separately review employees affected by termination, recalculations, and reaching the limit;
- compare the accrued MEPC component with the unified payment totals if the organization uses this procedure;
- after the update, perform a test calculation using a sample case and compare the result with the calculation registers.
For government organizations, confirmation of the rate is provided in release 2.0.8.5 of revision 2.0 and release 1.0.41.3 of revision 1.0. Users of the configuration for state-owned enterprises should also take subsequent corrections into account: version 2.0.53.1 corrected the unified payment calculation for terminated employees and fixed an error in accounting for the MEPC component amount when the limit is reached.
If an organization uses another 1C configuration, the listed release numbers cannot automatically be applied to it. The update description for the specific configuration should be checked to ensure that the 2026 changes are actually included. Manually adjusting the result without checking the cause may lead to discrepancies between accruals, registers, and payment data.
MEPC 2025 and MEPC 2027: How to Separate the Periods
The queries “MEPC for 2025” and “MEPC 2025 in Kazakhstan” cannot be addressed by automatically applying the 2026 parameters. The 3.5% rate applies from January 1, 2026. For accruals and recalculations relating to 2025, the accountant must use the rules applicable to the corresponding period and must not replace them with the new year's settings.
The same approach is required at the boundary between 2026 and 2027. The 2026 rate cannot be carried forward to the following year in advance. Before the first calculation for 2027, the current version of the pension legislation and updates to the accounting system will need to be checked.
For calculations spanning different periods, it is important to separate the periods according to the date to which the accrual or recalculation relates. If an amount for another year is corrected in 2026, the current rate alone is insufficient: the rules that were in effect during the corrected period must be applied. In the software itself, both the final amount and the month to which the transaction is assigned should be checked.
Frequently Asked Questions
What MEPC rate applies in Kazakhstan in 2026? — A rate of 3.5% applies from January 1, 2026. Article 251 of the Tax Code of the RK cannot be cited as the basis for this rate: its provisions concern the result from the disposal of an equity interest.
Does 1C need to be updated to calculate MEPC for 2026? — A release that implements the 2026 changes should be used. For the specified configurations, the relevant parameters are included in the January versions, while one of the subsequent releases additionally corrected the MEPC calculation when the limit is reached.
Can the 3.5% rate be applied to a recalculation for 2025? — The date on which the recalculation is performed does not determine this on its own. The period to which the amount relates and the rules that applied during that period must be taken into account.
What will the MEPC rate be in 2027? — The 2026 rate cannot automatically be applied to calculations for the following year. Its value should be determined according to the rules in effect on the date of the relevant accrual.
Why should the MEPC total within the unified payment be checked separately? — Release 2.0.53.1 describes a correction to an error in accounting for the MEPC component when the limit is reached, so the software version may affect the result in such a case.