---
title: "Transfer of the basic deduction when income increases due to vacation compensation"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-23
canonical: https://buhgpt.kz/suraqtar/perenos-bazovogo-vycheta-pri-uvelichenii-dohoda-za-schet--en
source: BuhGPT
---

# Transfer of the basic deduction when income increases due to vacation compensation

> **TL;DR:** Yes, in your situation the carryover deduction mechanism applies. If the employee's salary was insufficient in previous months to apply the base deduction, this deduction is not lost but carried forward to subsequent periods. How it works When an employee's income in a given m

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Yes, in your situation the carryover deduction mechanism applies. If the employee's salary was insufficient in previous months to apply the base deduction, this deduction is not lost but carried forward to subsequent periods.

How it works

When an employee's income in a given month (in your case — a salary of 85 thousand tenge) does not allow the base deduction to be applied in full, the unused portion of the deduction accumulates and is carried forward to the following months. As soon as the employee's income increases — for example, due to compensation for unused vacation, as happened in your case in March — and allows the deduction to be applied, the accumulated amount is taken into account in the calculation.

That is, in March, when the employee's income increased due to the compensation, the system (or you, if calculating manually) can apply not only the current base deduction, but also the portion that was not previously used due to the low salary.

This carryover continues until the employee's income becomes sufficient to fully apply the accumulated deduction — whether in one month with a large payment or gradually, if income remains low.

Frequently asked questions

Do I need to arrange anything separately for the deduction carryover?

No, this is a built-in mechanism — the deduction is automatically carried forward if it was not fully used in previous periods due to insufficient income.

What if income remains low and the deduction accumulates over several months?

The accumulated amount continues to be carried forward until income sufficient for its application — fully or partially — appears.

Vacation compensation is a one-time payment — does it affect further deduction calculations?

It increases the income for that particular month, which allows the accumulated deduction to be applied precisely in that period. It does not affect subsequent months, unless a situation with insufficient income arises again there.

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