In 2026, maternity benefits are calculated based on verified income and information on social contributions for the applicable calculation period. Articles 317, 356, 808 and 837 of the Tax Code of the Republic of Kazakhstan do not establish the formula, period, rates or maximum amounts of such a payment: they regulate, respectively, subsoil user expenses, the calculation of CIT withheld at the source of payment, excess profits tax and the preservation of the terms of investment projects (Articles 317, 356, 808, 837 of the Tax Code of the Republic of Kazakhstan).
Calculation of Maternity Benefits in Kazakhstan in 2026
In practice, “maternity benefits” may refer to different payments: a social payment due to loss of income, a payment or additional payment from the employer, as well as subsequent childcare-related payments. These amounts cannot be combined into a single calculation without determining the legal basis for each payment.
For an accountant, the workflow is as follows:
- determine which specific payment is involved;
- check the employee’s status and the registered type of leave;
- obtain the document confirming the grounds for processing it;
- compare the HR dates with the applicable calculation period;
- check the accrued income and information on social contributions;
- separate verified amounts from incorrectly recorded accruals;
- apply the rules, limits and deductions effective on the date the entitlement arises;
- retain the calculation and the documents on which it was based.
Special attention is required if the calculation period included interruptions in employment, unpaid leave, a change of employer, corrections to accruals or late payment of social contributions. In such situations, the amount shown only in a salary certificate does not provide the accountant with a complete picture for a preliminary calculation.
The tax provisions of Articles 317, 356, 808 and 837 of the Tax Code of the Republic of Kazakhstan do not apply to the calculation of maternity benefits. For example, Article 356 specifies the deadline for a tax agent to submit a calculation of CIT withheld at the source of payment: no later than the 15th day of the second month following the quarter in which the relevant income was paid. This deadline applies to CIT reporting, not to the award of a social payment (Article 356 of the Tax Code of the Republic of Kazakhstan).
What Information the Accountant Should Check
Before making a preliminary calculation, prepare a separate monthly reconciliation. It is useful to show the accrued income, the assessment base for social contributions, the amounts actually paid, the payment dates and any discrepancies identified. Such a table helps distinguish accounting accruals from information recorded in the compulsory social insurance system.
Information on the status and movement of social contributions is used for the reconciliation. The employee’s personal data and the information received should be entered into the working table without abbreviations or arbitrary changes to the periods. The dates and amounts in such a reconciliation must correspond to the documents on the basis of which the accountant made the accruals and payments.
The accountant should compare the information received with:
- payroll records;
- the employee’s personal account;
- payment documents for social contributions;
- adjustments for previous periods;
- HR orders and absence dates.
If a discrepancy is identified, its cause is first established using documents and accounting records. A missing contribution cannot be replaced with a calculated figure, nor can income be increased manually to obtain the expected result. The correction must correspond to the actual transaction and be supported by primary documents.
When processing information on contributions, personal data handling rules must be observed. The Individual Identification Number (IIN), address, income information and social insurance details must not be included in publicly accessible tables, unsecured correspondence or documents available to employees who do not need this information to perform their duties.
During the reconciliation, it is also important not to substitute tax rules relating to other transactions for the basis of the social payment. Thus, Article 317 of the Tax Code of the Republic of Kazakhstan concerns the deduction of a subsoil user’s expenses for training Kazakhstani personnel and developing the social sphere of the regions, while Article 808 of the Tax Code of the Republic of Kazakhstan concerns the calculation of the maximum amount of net income distribution for excess profits tax. These provisions do not contain parameters for calculating maternity benefits (Articles 317, 808 of the Tax Code of the Republic of Kazakhstan).
Online Calculation of Maternity Benefits and Verification of the Result
An online maternity benefits calculation can be used as a preliminary estimate, but not as a substitute for a calculation based on documents and official information. A calculator may contain indicators for a different period, allocate income among months differently or fail to account for corrected information on social contributions. Particular care should be taken with services that do not display the date on which the rules were updated or the composition of the source data.
Before using an online calculator, check:
- whether it is intended specifically for Kazakhstan;
- whether it states that the calculation is performed under the rules for 2026;
- which types of income the service accepts;
- which limits and deductions are included in the algorithm;
- whether the formula and monthly data can be viewed;
- whether the service requests unnecessary personal information.
The result obtained should be compared with the internal monthly reconciliation. If the amounts differ, the accountant sequentially compares the calculation period, source income, social contributions, rounding and the version of the rules applicable on the date the entitlement arises. The calculator result alone does not explain the reason for the discrepancy.
The searches “calculation of maternity benefits in 2022” and “calculation of maternity benefits in the year” must be distinguished according to the date the entitlement arose. For an event in 2022, the documents, information and rules of the relevant period are used, not the parameters for 2026. When analysing an old calculation, previous indicators must not automatically be replaced with current ones.
Article 837 of the Tax Code of the Republic of Kazakhstan regulates the preservation of the terms of investment contracts and agreements on investment obligations concluded before 1 January 2026. It does not establish transitional procedures for calculating maternity benefits, so it cannot be cited as the basis for applying the previous or new formula (Article 837 of the Tax Code of the Republic of Kazakhstan).
What to Do After the Calculation
Prepare a calculation sheet or internal memorandum that consistently sets out the source data, periods and calculations. Even if the application and documents are submitted through a government service, an internal monthly reconciliation helps explain to the employee why the preliminary estimate differs from the awarded amount.
If the employee is dismissed after extended leave and compensation for unused leave is calculated for her, this is a separate calculation of average earnings, not a calculation of a social payment. The accounting software uses documents and settings intended for processing dismissal and calculating compensation. The period and source accruals are recorded according to the actual HR and payroll data, without transferring indicators from the online maternity benefits calculator into this calculation.
Before completing the work, compare the dates, HR documents, accrued income and information on social contributions once again. If some information is missing, the final amount must not be replaced with an estimated figure: only documented data should be included in the working calculation.
The provisions of the Tax Code of the Republic of Kazakhstan cited above should be used only within the scope of the tax matters they regulate. Article 356 applies to the deadline for submitting the calculation of CIT withheld at the source of payment, Article 317 to certain subsoil user expenses, Article 808 to excess profits tax, and Article 837 to the preservation of the terms of investment projects. None of these provisions provides the accountant with numerical parameters for calculating maternity benefits (Articles 317, 356, 808, 837 of the Tax Code of the Republic of Kazakhstan).
Frequently Asked Questions
How are maternity benefits calculated in Kazakhstan in 2026? — First determine the type of payment, then compare the applicable calculation period, verified income and information on social contributions. Articles 317, 356, 808 and 837 of the Tax Code of the Republic of Kazakhstan do not establish the formula for such a payment (Articles 317, 356, 808, 837 of the Tax Code of the Republic of Kazakhstan).
Can maternity benefits be calculated online? — A calculator can be used for a preliminary estimate if it is intended for Kazakhstan and contains the parameters for 2026. The result should be compared with official information and accounting documents.
Why does the amount from the online calculator differ? — The reason may be a different calculation period, incomplete income information, discrepancies in social contributions, a different rounding procedure, limits, deductions or parameters for another year.
Can the maternity benefits calculation formula for 2022 be used for 2026? — The previous formula must not be carried over automatically. The calculation is performed according to the rules and indicators of the period in which the entitlement to the relevant payment arose.
How can social contributions be checked? — Information on the status and movement of social contributions is compared with payroll records, the employee’s personal account, payment documents and adjustments made.
Sources
Application form for obtaining information on the status and movement of social contributions