--- title: "Calculating PIT in Kazakhstan in 2026: Procedure for an Accountant" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/rasschitat-ipn-v-kazahstane-v-2026-godu-poryadok-deystviy-en source: BuhGPT --- # Calculating PIT in Kazakhstan in 2026: Procedure for an Accountant > **TL;DR:** How to Calculate PIT in 2026 To calculate PIT, the accountant must determine the individual's income for the calculation period, establish its type, verify the information on the applicable tax deductions, and compare the result with the withholding recorded in the accounting --- How to Calculate PIT in 2026 To calculate PIT, the accountant must determine the individual's income for the calculation period, establish its type, verify the information on the applicable tax deductions, and compare the result with the withholding recorded in the accounting software. The calculation should be performed separately for each employee or contractor because the composition of accruals and deductions granted may vary. It is convenient to begin the calculation not with the tax rate, but by checking the source data. Determine the period for which the income was accrued, the type of payment, and the documents submitted by the individual to claim deductions. It is also important to check whether the working conditions, the accrual amount, the validity period of HR documents, or the information about the income recipient have changed. The practical calculation procedure is as follows: - Determine the accrued income for the calculation period based on source and HR documents. - Allocate the accruals by payment type for PIT calculation purposes. - Verify the documents and information on the basis of which deductions are applied. - Determine taxable income according to the rules applicable in the relevant period. - Calculate the tax and determine the amount of income payable. - Reconcile the result with the payslip, tax register, and accounting data. When calculating for 2026, the accountant must monitor income and deductions on a cumulative basis where such a procedure is required by the applicable calculation method. Checking only an individual accrual is insufficient: the final amount may be affected by recalculations, changes in deduction information, and previously accrued payments. For reconciliation purposes, it is convenient to use a calculation breakdown by month and accrual type. How to Check Deductions and Taxable Income In practice, discrepancies often arise not from the formula itself, but from the source data and settings. If the software calculates PIT differently from what the accountant expects, first open the employee record and check the deduction information. Make sure that the required deduction type has been selected, the entry is valid during the calculation period, the supporting information has been entered correctly, and no overlapping entries have been created for the same basis. If an incorrect entry is found, the correction must be made in a way that preserves the history of the information in the database. Depending on the capabilities of the configuration being used, this may involve terminating the previous entry and creating a new entry with the correct parameters or correcting the relevant document. After making the change, it is necessary to check not only the current calculation but also the periods affected by the correction. Civil law contracts require particular attention. If the software does not take deduction information into account when calculating PIT under such a contract, check the supporting document, its registration date, and the validity period of the entry. Then recalculate the accrual and compare the breakdowns before and after the correction. A deduction should be applied only if there is a prescribed basis for it and the source data have been entered correctly. For a manual check, it is useful to prepare a short calculation table. It can separately show accrued income, adjustments taken into account, each deduction applied, final taxable income, calculated PIT, and the amount payable. Such a breakdown helps identify the stage at which the software result diverged from the control calculation and provides documentary evidence of the reason for the recalculation. What to Do If 1C Calculated PIT Incorrectly If the PIT amount appears unexpected, it should not immediately be replaced with a manually entered value. First, check the source HR and calculation documents, employee settings, accrual type, and deduction information. After eliminating the cause, perform the recalculation using the documents provided by the configuration and generate the breakdown again. The verification sequence may be as follows: - compare the accrual with the order, contract, timesheet, and other supporting documents; - check the validity period of the salary and other remuneration terms; - check the accrual type and its settings for PIT calculation; - open the PIT deduction information in the employee record; - check the supporting documents, the validity periods of entries, and the absence of duplicates; - recalculate the employee in the payroll accrual document; - generate the payslip and compare its indicators with the control calculation; - check how the withheld amount is reflected in the accounts and tax register. If, after the salary has been paid, it is discovered that the salary should have been changed for a period that has already been calculated, first prepare an HR document with the correct validity period. Then recalculate the accrual and PIT using the tools of the configuration being used. The procedure for processing the additional payment and a new payroll statement depends on the status of the documents processed earlier; therefore, before changing an already processed payment, it is necessary to assess which calculation and payment documents will be affected by the correction. Next, reconcile the recalculation results with the accounting data and tax register. If the amount of liabilities has changed, payment documents are prepared for the actual difference, taking into account amounts already transferred. Before processing the documents, the accountant should check the calculation period, recipient, payment purpose, liability amount, and the document's connection to the completed recalculation. If the discrepancy appears only after a certain cumulative income level has been reached, check the indicators that the software records on a cumulative basis. Compare income and deductions by month, identify the first period with a discrepancy, and check the documents for that period. The cause may lie not in the current accrual, but in a recalculation, a change in the source information, or an incorrect payment registration period. Accountant's Checklist Before paying income, check whether the information in the HR document matches the accrual, whether the payment type and calculation period have been determined correctly, and whether the documents on the basis of which deductions are applied remain valid. Make sure that the individual's record contains no outdated, duplicate, or simultaneously valid entries relating to the same basis. After the calculation, compare the accrued and taxable income, deductions, PIT, and the amount payable. When correcting previous accruals, preserve the link between the HR document, recalculation, payroll statement, and transfer of the resulting difference. This set of documents will make it possible to explain the change in the amount to the employee and confirm the calculation sequence during an internal review. It is also advisable to check the calculation after updating the 1C configuration or changing the accounting settings. If the manual and automated results differ, record the source indicators and systematically rule out possible causes: an incorrect income type, an incorrect period, erroneous source information, a missing supporting document, an expired deduction validity period, a duplicate entry, or an unaccounted-for recalculation. Frequently Asked Questions How do I calculate PIT in 2026? — Determine the income for the calculation period, establish the type of each payment, verify the grounds for deductions, determine taxable income, and calculate the tax. Then reconcile the result with the tax register, payslip, and accounting data. Why does 1C calculate more PIT than expected? — The cause may be an incorrect accrual type, a missing or incorrectly registered deduction, a duplicate entry, a recalculation for a previous period, or a difference in cumulative indicators. Identify the first period with a discrepancy and compare the calculation breakdowns. What should I do if an error is found in the deduction information? — Correct the original entry or create a new entry with the correct validity period according to the procedure provided by the configuration being used. Then perform a recalculation and check the current and affected previous periods. Why is a deduction not applied when calculating under a civil law contract? — Check the supporting document, its registration date, the validity period of the information, and the accrual type settings. After correcting the source data, recalculate the accrual and compare the breakdowns. Can I manually change the PIT amount in the document? — First correct the source information and perform a recalculation using the accounting software. Manually changing the result without correcting the cause will make it difficult to reconcile the current calculation and subsequent recalculations. Legal Framework The legal basis for calculating PIT must be founded on the provisions of the Tax Code of the Republic of Kazakhstan that directly govern the relevant type of income, applicable deductions, and the tax calculation procedure. Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan address other matters: subsoil users' expenses and certain transitional provisions. Therefore, they cannot be used as the basis for the procedure for calculating the PIT of an employee or contractor. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_