--- title: "Payroll Calculation: Which Accruals and Deductions to Include" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/raschet-zarplaty-kakie-nachisleniya-i-uderzhaniya-uchityv-en source: BuhGPT --- # Payroll Calculation: Which Accruals and Deductions to Include > **TL;DR:** In 2026, payroll calculation begins with the accrual of income for time worked and other payments, after which deductions and the amount payable to the employee are determined; the tax agent calculates PIT on the employee’s income when the income is accrued and withholds it no --- In 2026, payroll calculation begins with the accrual of income for time worked and other payments, after which deductions and the amount payable to the employee are determined; the tax agent calculates PIT on the employee’s income when the income is accrued and withholds it no later than the date on which it is paid (Article 440 of the Tax Code of the Republic of Kazakhstan). Payments made at the employee’s expense reduce the net amount, while the employer’s obligations accrued at its expense are calculated separately. Payroll Calculation in Kazakhstan in 2026: What the Accrual Consists Of Payroll calculation begins with the source data. The accountant will need: - the employment contract and staffing schedule — these specify the remuneration terms, including the salary, wage rate, or piece rates; - the timesheet — it is used to determine the days or hours actually worked, as well as overtime and work performed at night, on weekends, and on public holidays; - the employer’s orders and other documents — regarding bonuses, additional payments, allowances, job combinations, leave, and business trips; - documents concerning periods of absence — temporary incapacity certificates, applications, and orders for unpaid leave. If an employee has not worked the full month, salary-based accrual is determined using the established working-time standard and the time actually worked. Bonuses, additional payments, vacation pay, benefits, and other payments for the calculation period provided for by the employment contract and the employer’s documents are then added. Each accrual should be recorded separately: the composition of the payment affects the subsequent calculation of deductions and the employer’s obligations. Before beginning the calculation, the accountant reconciles the HR documents with the timesheet. The dates of hiring, dismissal, leave, or absence, the number of hours worked, and the grounds for bonuses must relate to the same calculation period. This check helps prevent a payment from being accrued twice or, conversely, omitted from the calculation. Payroll Tax Calculation: What Is Withheld from the Employee and What Is Paid by the Employer When calculating payroll taxes, it is important to distinguish between deductions from the employee’s income and payments accrued by the employer at its own expense. At the employee’s expense, the amount payable may be reduced by: - mandatory pension contributions (MPC); - employee contributions for compulsory social health insurance (CSHI contributions); - individual income tax (PIT); - other deductions where grounds for them are provided by legislation or supporting documents. At the employer’s expense, the following are calculated: - employer mandatory pension contributions (EMPC); - social contributions (SC); - employer contributions for compulsory social health insurance (CSHI employer contributions); - social tax. The tax agent calculates PIT on the employee’s income in accordance with the procedure established for such income. It is calculated when the income is accrued and withheld no later than the date on which it is paid (Article 440 of the Tax Code of the Republic of Kazakhstan). Therefore, accounting records must distinguish between the payroll accrual date and the actual payment date. When determining taxable income, the accountant takes into account the tax deductions applicable to the employee. The basic PIT deduction in 2026 is 30 MCI. With an MCI of 4 325 ₸, this amounts to 129 750 ₸. The deduction is applied when the required grounds and documents for its application are available. The tax agent transfers PIT withheld from paid income to the budget no later than twenty-five calendar days after the end of the month in which the payment was made. The transfer is made at the tax agent’s location, while amounts relating to the income of employees of its structural subdivisions are transferred to the relevant budgets at the locations of those subdivisions (Article 440 of the Tax Code of the Republic of Kazakhstan). The rates, income limits, and rules for determining assessment bases for MPC, EMPC, SC, CSHI contributions, and CSHI employer contributions are governed by the relevant legislation. Values applicable during the relevant period should be used for the calculation for a specific month. For 2026, the MCI is 4 325 ₸, and the minimum wage is 85 000 ₸. Reverse Payroll Calculation If the parties discuss a net amount, the accountant must determine the accrued amount that, after the required deductions, will produce the agreed result. The calculation is performed as follows: - Record the required amount payable to the employee. - Determine the composition of the particular employee’s income and deductions: MPC, CSHI contributions, PIT, and other deductions where applicable grounds exist. - Take into account the applicable tax deductions, including the basic PIT deduction, if the conditions for its application are met. - Determine the accrued amount so that the required result is obtained after all applicable amounts have been calculated and withheld. - Verify the determined amount by performing a direct calculation from accrued income to the final payment. A reverse calculation cannot be performed using a single coefficient for all employees. The final result depends on the composition of accruals, the deductions applied, limits for individual payments, and other employee data. Therefore, the same net amount for two employees may correspond to different accrued amounts. The result obtained should be documented in accordance with the remuneration terms. The calculation documents should separately show accrued income, each deduction, and the final amount payable so that the employee and the accountant can verify the calculation using the same data. Online Payroll Calculation and the Payroll Calculator in 1C An online calculator may be used for a preliminary estimate or an additional check. Before performing the calculation, make sure that it uses the 2026 values, including an MCI of 4 325 ₸, a minimum wage of 85 000 ₸, and a basic PIT deduction of 30 MCI. The calculator’s result should be reconciled with HR documents and accounting registers: the service may not take into account individual grounds for deductions and withholdings. An accounting system that stores information about employees, accruals, deductions, and payments is used for regular payroll calculations. In the software, the accountant sequentially records the source HR data, accrues income for the calculation period, calculates deductions and the employer’s obligations, and then prepares payment documents. When using “1C:Payroll and HR Management for Kazakhstan”, the latest release in the 3.1.37.x series should be used. Before the first calculation following an update, the accountant checks the settings, employee accounting data, applicable deductions, and calculation results for several standard cases. - reconcile salaries, work schedules, and personnel transfers; - check the dates of hiring, dismissal, leave, and absences; - reconcile accruals with orders and the timesheet; - check the grounds for tax deductions and other deductions; - compare the final amount payable with the payslip; - monitor the dates of actual payment and transfer of withheld PIT. Automated calculation does not replace verification of the source data. If the work schedule, absence period, accrual type, or entitlement to a deduction is specified incorrectly, the software will calculate the amount based on that incorrect information. Verification is particularly important after accounting settings are changed or the release is updated. Rounding Calculation Results Minor discrepancies between a manual calculation and the accounting system may arise depending on the stage at which an intermediate result is rounded and the number of decimal places used. For example, one calculation may round each accrual and deduction separately, while another may round only the final amount. To make the results comparable, establish the applicable rounding procedure in the accounting policy and software settings. When performing a manual check, follow the system’s calculation sequence: use the same source data, perform operations in the same order, and round amounts at the same stages. If the final result differs, first compare accruals by type, then the assessment bases and deduction amounts, and only afterward the net amount. This procedure makes it possible to identify the specific stage at which the discrepancy arose instead of adjusting the overall result manually. Questions and Answers How do you calculate payroll manually in Kazakhstan in 2026? — Determine the accruals based on the employment contract, timesheet, and orders, then calculate the applicable deductions and the final amount payable. The tax agent calculates PIT when the income is accrued and withholds it no later than the date on which it is paid (Article 440 of the Tax Code of the Republic of Kazakhstan). Which payments are withheld from the employee, and which are calculated by the employer at its own expense? — MPC, CSHI contributions, and PIT are withheld from the employee’s income if they apply to the relevant income. The employer calculates EMPC, social contributions, CSHI employer contributions, and social tax separately at its own expense. What basic PIT deduction applies in 2026? — The basic tax deduction is 30 MCI. With an MCI of 4 325 ₸, it amounts to 129 750 ₸. The deduction is included in the calculation when the conditions for its application are met. When must withheld PIT be transferred? — The tax agent transfers PIT on paid income no later than twenty-five calendar days after the end of the month in which the income was paid (Article 440 of the Tax Code of the Republic of Kazakhstan). Can an online payroll calculation be trusted? — An online calculator is suitable for a preliminary estimate if it uses the 2026 values. For payroll accrual purposes, the result must be reconciled with the employee’s documents and accounting data. How do you calculate the accrued amount if the net amount is known? — Perform a reverse calculation taking into account the composition of income, applicable deductions, and tax deductions, and then verify the result by performing a direct calculation from accrual to payment. Why does the amount in the software differ from the manual calculation? — Sequentially compare the source data, types of accruals, applied deductions, deduction bases, and rounding stages. The discrepancy is usually identified at one of these stages. Sources - “Adilet” Information System — Regulatory Legal Acts of the Republic of Kazakhstan - State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_