--- title: "Calculate Salary in Kazakhstan in 2026: Accruals and Deductions" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/rasschitat-zarplatu-v-kazahstane-v-2026-godu-nachisleniya-en source: BuhGPT --- # Calculate Salary in Kazakhstan in 2026: Accruals and Deductions > **TL;DR:** In 2026, salary is calculated for the time actually worked, taking into account the prescribed additional payments and other payments, while the tax agent calculates individual income tax (IIT) on an employee’s income when the income is accrued and withholds it no later than t --- In 2026, salary is calculated for the time actually worked, taking into account the prescribed additional payments and other payments, while the tax agent calculates individual income tax (IIT) on an employee’s income when the income is accrued and withholds it no later than the day on which it is paid (Article 440 of the Tax Code of the Republic of Kazakhstan). The final amount payable is determined as the accrued salary less deductions. For the calculation, the accountant must use the rules in effect on the accrual date, the correct accounting system settings, the timesheet, and the employer’s HR documents. How to Calculate Salary Based on a Monthly Salary or Hourly Rate It is convenient to begin the calculation by checking the source data. The accountant will need the employee’s established monthly salary or wage rate, information on time worked, HR orders, and documents confirming additional payments or absence from work. The following general sequence applies to an employee receiving a monthly salary: - Determine the proportion of the monthly salary for the time actually worked. - Add allowances, additional payments, bonuses, and other accruals if they are provided for by the employer’s documents. - Account separately for leave, temporary incapacity for work, and other periods subject to special payment procedures. - Calculate deductions and mandatory payments. - Compare the resulting amount with the payslip and payroll statement. If the month has not been worked in full, the accrual is determined according to the employer’s adopted timekeeping procedures and timesheet data. It is important not to combine the monthly salary, additional payments, and payments for separate periods: each accrual must have the appropriate grounds and calculation. To calculate salary by the hour, use the applicable hourly rate and the confirmed number of payable hours. Additional payments for special work schedules or working conditions should be shown separately and accrued where there are appropriate grounds. Before performing the calculation, the accountant should check the work schedule, timesheet, and HR documents: an error in the number of hours will affect the accruals and subsequent deductions. In specialized cost estimates, basic production wages based on wage rates and calculated monthly salaries may be shown separately from allowances, annual leave pay, and mandatory payments. This approach helps show the composition of expenses, but a specialized cost estimate form does not replace a salary calculation based on the data of a particular employer and employee. How to Calculate Salary and Taxes Online Queries such as “calculate salary tax,” “calculate payroll taxes,” and “calculate salary with tax” usually imply obtaining two results: the total accrued amount and the net amount. Employee deductions fall between these two amounts, while the employer’s liabilities should be shown separately because the procedure for calculating them differs from the procedure for determining the amount payable to the employee. The tax agent calculates IIT on an employee’s income when the income is accrued, in accordance with the procedure established for employee income. IIT must be withheld no later than the day on which the income is paid, and the tax on paid income must be remitted no later than 25 calendar days after the end of the month in which the payment was made (Article 440 of the Tax Code of the Republic of Kazakhstan). An online calculator can help provide a preliminary estimate, but the accounting calculation must be based on the 2026 rules and the actual data of the particular employee. Before using a service, check: - the country and period for which the calculation is intended; - whether it takes into account the employee’s status and the specific characteristics of their income; - whether it allows the monthly salary, additional payments, and payments for special periods to be entered separately; - whether it shows accruals, deductions, employer payments, and the net amount on separate lines; - whether it states the date as of which the applicable rules were updated. If the calculator provides only one final figure and does not disclose the calculation procedure, that result cannot be transferred directly to accrual documents. First, a calculation should be prepared using the employee’s data, after which it should be checked against the payslip, payroll statement, and accounting registers. If a monthly salary is changed retroactively in 1C, an HR document concerning the change in remuneration is first prepared and posted, after which the accruals for the affected periods are recalculated. Based on the recalculation results, the accountant checks the difference in accruals, deductions, and the amount payable, as well as whether the corrections are reflected in the calculation documents and registers. Amounts paid previously must be taken into account when determining the outstanding balance payable to the employee. Before recalculation, check the effective period of the new monthly salary, the date of the HR document, and the timesheet data. After recalculation, compare the changes in the payslip with the payroll statements and accounting registers and also check the IIT amounts. The tax agent calculates IIT when taxable income is accrued, so any change in the accrual must also be consistently reflected in the tax calculation (Article 440 of the Tax Code of the Republic of Kazakhstan). For 2026 calculations, the accounting system must use up-to-date settings. Release series 3.0.74.x is current for “Accounting for Kazakhstan,” while 3.1.37.x is current for “Payroll and Human Resources Management for Kazakhstan.” The rounding settings and the procedure for recording recalculations must be checked before the final payroll statement is generated. Calculation for Sick Leave and Termination of Employment To calculate salary including sick leave, separate the regular payment for time worked from the payment for the period of temporary incapacity for work. The calculation is based on supporting documents and timekeeping data. You should not simply deduct the days of absence from the monthly salary and replace them with an arbitrarily determined amount: each component of the calculation must be calculated and recorded separately. Upon termination of employment, the final settlement may include several separate components: payment for time actually worked, accruals under the employer’s documents, and other payments due to the employee. The accountant first checks the employment termination date, timesheet, and HR documents, then calculates the accruals and deductions and subsequently determines the amount payable. The tax agent calculates IIT on taxable income accrued upon termination of employment when the income is accrued and withholds it no later than the day on which it is paid. IIT on paid income must be remitted no later than 25 calendar days after the end of the month of payment (Article 440 of the Tax Code of the Republic of Kazakhstan). The query “calculate salary upon termination of employment online” requires particular caution. A universal service may not take into account the composition of the particular employee’s accruals, the employment termination date, or the rules in effect during the calculation period. The online calculation result should be used for a preliminary comparison, while the final amount should be determined using HR documents, the timesheet, and accounting data. Frequently Asked Questions Can salary be calculated online? — Yes, an online service is suitable for a preliminary estimate. For the actual accrual, you must check the calculator’s applicable period, the source data, and the result in the accounting system. How do I calculate salary for an incomplete month based on a monthly salary? — Determine the payable portion based on the time actually worked, using the timesheet and the adopted timekeeping procedure. Then add confirmed additional payments separately and calculate the deductions. How do I calculate salary by the hour? — Multiply the applicable hourly rate by the number of payable hours confirmed by the timesheet. Include additional payments and separate payments as individual lines where there are grounds for doing so. When is IIT calculated and withheld? — The tax agent calculates IIT when taxable income is accrued and withholds it no later than the day on which the income is paid. IIT on an employee’s income is calculated under the special procedure established for employees (Article 440 of the Tax Code of the Republic of Kazakhstan). Why does the net amount differ from the accrued salary? — The accrued amount is shown before deductions, while the net amount is determined after they are calculated. The employer’s liabilities are recorded separately from the employee’s deductions. What should I do if the monthly salary was changed retroactively? — Prepare the HR change, recalculate the affected periods, and check the difference in accruals, deductions, and payments. Compare the result with the payslips, payroll statements, and accounting registers. Sources Tax Code of the Republic of Kazakhstan, Article 440 — general provisions concerning IIT withheld at the source of payment and the procedure for its calculation, withholding, and remittance. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_