--- title: "Sick Leave Pay Calculation in Kazakhstan in 2026: Average Income and Payable Days" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/raschet-bolnichnogo-v-kazahstane-v-2026-godu-sredniy-doho-en source: BuhGPT --- # Sick Leave Pay Calculation in Kazakhstan in 2026: Average Income and Payable Days > **TL;DR:** How to Calculate Sick Leave Pay in 2026 In 2026, sick leave pay is calculated based on the confirmed period of temporary incapacity for work, the calculation period, the income taken into account, and the employee’s scheduled working days. Article 356 of the Tax Code of the Re --- How to Calculate Sick Leave Pay in 2026 In 2026, sick leave pay is calculated based on the confirmed period of temporary incapacity for work, the calculation period, the income taken into account, and the employee’s scheduled working days. Article 356 of the Tax Code of the Republic of Kazakhstan establishes the deadline for submitting the calculation of corporate income tax withheld at the source of payment and does not regulate the method for calculating temporary incapacity benefits (Article 356 of the Tax Code of the Republic of Kazakhstan). The calculation should begin by checking the period of temporary incapacity for work, the calculation period, and the employee’s income taken into account when determining average earnings. After calculating the average daily income, the accountant determines the benefit amount for the working days falling within the confirmed period of incapacity. A numerical limit may be applied to the benefit amount only on the basis of a provision that is effective on the accrual date and applies specifically to temporary incapacity benefits. Before making the accrual, it is important to ensure that the document confirming temporary incapacity for work has been completed correctly and that the information about the employee, their work schedule, and accruals matches the HR and payroll data. Tax articles concerning subsoil users’ expenses, excess profits tax, and investment projects do not determine the procedure for calculating sick leave pay. Practical procedure for an accountant: - Check the dates of release from work and the grounds for payment. - Determine the calculation period under the rules for calculating average earnings. - Check the accruals included in the calculation of average earnings. - Calculate the average daily income. - Determine the payable working days according to the employee’s schedule. - Calculate the benefit and check the applicable limits. - Check taxation and recognition of the accrual in the accounting records under the provisions relating to employee income. This procedure also applies to searches for “sick leave certificate calculation,” “sick leave pay calculation in Kazakhstan,” and “sick leave pay calculation in 2026”: the result depends on the amount of income taken into account, the calculation period, the work schedule, and the accuracy of the source data. When checking the calculation, it is important to distinguish between the rules for calculating the benefit itself and the rules for its subsequent taxation. What Data to Check Before Calculating Sick Leave Pay The accountant’s main task is not to transfer the amount from the document automatically, but to check all parameters affecting the accrual. In particular, the period of illness should be compared with the work schedule: the calendar days of release from work and the working days for which the benefit is calculated may not coincide. The following should also be checked: - the employee’s hire date and the length of the calculation period; - information about suspension of the employment contract, if it was documented; - changes to the work schedule and employment arrangement; - accruals for the calculation period and the dates on which they were recorded; - periods of absence and previously recorded documents; - manual adjustments to average earnings; - the existence of and grounds for the applied benefit amount limit. Another frequently asked question is whether sick leave payments for previous periods are included in a new sick leave pay calculation. A decision cannot be made solely on the basis of the accrual name. The accountant should determine whether the specific payment is classified as income taken into account when calculating average earnings and check the settings for the accrual type in the accounting system. If the software included or excluded an amount unexpectedly, the detailed breakdown of the calculation base should be opened and the accrual type, the period in which it was recorded, and the average earnings accounting parameters should be compared. The phrase “sick leave calculation year” is usually associated with selecting the calculation period. Transitional cases are especially important here: temporary incapacity for work may begin in one month or year and end in another. Crossing the end of a month or year is not in itself grounds for manually changing the calculation period. First, it is necessary to establish which dates, accruals, and schedule parameters were used by the software. If, during the calculation period, the employee worked under several schedules, was hired recently, or had periods of absence, these circumstances must be checked separately. The final amount should be reproducible from the detailed breakdown: the accountant must be able to see the income taken into account, the number of days used to determine average earnings, and the payable days of temporary incapacity for work. Sick Leave Pay Calculator and Verification of the Result in 1C Online sick leave pay calculations or a sick leave pay calculator are useful for a preliminary estimate but do not replace an accounting review. An online service may not take into account an individual work schedule, an incomplete calculation period, HR events, specific accrual features, and applicable limits. Therefore, searches for “online sick leave pay calculation calculator” and “online sick leave pay calculation in 2026 calculator” should be treated as searches for an auxiliary tool rather than a ready-made basis for making an accrual. To verify the calculation, it is useful to compare not only the final amounts but also the source indicators: - the boundaries of the calculation period; - the amount of income taken into account; - the number of days used to determine average earnings; - the average daily income; - the number of payable working days; - the amount before application of the limit, if applicable; - the final amount after application of a justified limit. If the manual calculation, online calculator, and 1C show different results, the source data should be compared first. For example, an unexpected average daily income amount may result from a different calculation period, a different composition of accruals, differences in the number of days taken into account, or the accrual type settings. If the software reports a mismatch between the year in which the employment contract was suspended and the first year used to calculate average earnings, both fields must be checked. The dates in the HR document should be compared with the boundaries of the calculation period, and it should be ensured that the information has been completed consistently. The software message itself is not grounds for adjusting the amount manually: after the source data has been corrected, the calculation should be performed again and checked against the detailed breakdown. After automatic recalculation, it is necessary to ensure that the software has updated not only the final amount but also the calculation base, the number of days, and the average daily income. If a manual adjustment was used, the grounds for it should be recorded together with the detailed calculation breakdown. What to Do If the Amounts Differ and Which Deadlines to Consider A discrepancy is best analyzed sequentially: open the detailed accrual breakdown, identify the first indicator that differs from the control calculation, and check the source of that indicator. If the income is incorrect, analyze the composition and period of the accruals. If the number of days differs, check the work schedule, the period of incapacity, and HR events. If the interim calculation matches but the final amount differs, check the grounds and parameters of the applied limit. Before making the final accrual, the accountant should retain the detailed calculation breakdown and the documents used to determine the period, income, and payable days. This will simplify internal review, subsequent recalculation, and explanation of the amount to the employee. Tax reporting deadlines cannot be applied by analogy to sick leave benefit payments. For example, the deadline of no later than the 15th day of the second month following the quarter applies to the calculation of corporate income tax withheld at the source of payment, not to the deadline for calculating the employee’s benefit (Article 356 of the Tax Code of the Republic of Kazakhstan). The benefit payment date and the date on which the accrual is recognized should be determined under the rules relating to employment-related payments, temporary incapacity documents, and the employer’s payroll schedule. If an online calculator provides a fixed deadline or automatically inserts an indicator for 2026, that parameter should not be accepted without comparing it with the grounds specified by the service itself. Frequently Asked Questions How is sick leave pay calculated in Kazakhstan in 2026? — Check the temporary incapacity document, the calculation period, the income taken into account, and the scheduled working days. Then determine the average daily income, calculate the benefit for the payable days, and check the grounds for limiting the amount, if a limit applies. Can an online sick leave pay calculation for 2026 be used? — Yes, for a preliminary estimate. Before making the accrual, you must additionally verify the work schedule, calculation period, composition of the income taken into account, number of payable days, and limit parameters. Why does the sick leave pay calculation in 1C differ from the manual calculation? — This may be caused by different calculation period boundaries, the composition of accruals, the number of days taken into account or paid, HR events, accrual type settings, or an applied limit. Compare the calculation step by step, not only the final amount. What should be checked when a message about the year of employment contract suspension appears? — Compare the suspension year, the dates in the HR document, and the first year of the calculation period. After correcting any blank or inconsistent fields, repeat the calculation and check its detailed breakdown. Are sick leave payments for previous periods included in the sick leave pay calculation? — The payment name alone is insufficient to answer this question. You need to check whether the specific amount is classified as income taken into account and compare the accrual type, calculation period, and detailed breakdown of the calculation base. Sources Tax Code of the Republic of Kazakhstan, Article 356 — regarding the deadline for submitting the calculation of corporate income tax withheld at the source of payment. This provision is cited to distinguish tax reporting from the calculation of an employee’s benefit. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_