The following base indicators are used for calculations in 2026: The Minimum Wage (MW) is 85,000 tenge, the Monthly Calculation Index (MCI) is 4,325 tenge. Employee social payments include MPC (10% with a maximum income of 50 MW or 4,250,000 tenge) and CSHI (2% with a maximum income of 20 MW or 1,700,000 tenge). The employer pays EMPC (3.5% with a maximum income of 50 MW or 4,250,000 tenge), SC (5% with a maximum income of 7 MW or 595,000 tenge), ST (6% without restriction) and ECSHI (3% with a maximum income of 40 MW or 3,400,000 tenge). Critical change: The Social Tax is no longer reduced by the amount of social contributions — a direct calculation is applied using the formula Taxable object × 6%.
Social payment rates in 2026
| Payment | Who pays | Rate | Maximum income (cap) |
|---|---|---|---|
| MPC | Employee | 10% | 50 MW (4,250,000 tenge) |
| EMPC | Employer | 3.5% | 50 MW (4,250,000 tenge) |
| SC | Employer | 5% | 7 MW (595,000 tenge) |
| ST | Employer | 6% | No limit |
| CSHI | Employee | 2% | 20 MW (1,700,000 tenge) |
| ECSHI | Employer | 3% | 40 MW (3,400,000 tenge) |
Key changes in the calculation of Social Tax
The formula ST = (Rate - SC) no longer applies. Starting in 2026, the Social Tax is not reduced by the amount of social contributions. A direct calculation is applied:
- Taxable object × 6%
This means that employer expenses on Social Tax will increase, since it will now be calculated independently of the amount of social contributions.
Tax deductions and benefits for employees
IIT: The standard monthly deduction increases to 30 MCI (129,750 tenge), which will significantly reduce the tax burden on low and medium salaries.
Reporting in Form 200.05
A reference guide to the columns of Form 200.05 for correctly reflecting accruals in the application:
- K / U: Calculated / payable MPC
- AD: Employer's mandatory pension contributions (EMPC)
- AB: Mandatory professional pension contributions (MPPC)
- X: Income subject to Social Tax
- W: Income not subject to Social Tax (e.g., payments from grants)
- Y: Amount of calculated Social Tax (direct 6%)
- AA: Amount of Social Tax payable to the budget
- Z: Accrued social contributions (SC)
Technical readiness of 1C systems
To transition to the new accounting rules, make sure your configurations are updated to the current releases:
- "1C:Accounting for Kazakhstan" — no lower than 3.0.73.1
- "1C:Payroll and HR for Government Organizations" — no lower than 1.0.42.3
Methodological settings in 1C:
- Transition period (Turnover Date): Pay attention to the "Turnover Date". If services were rendered in December 2025, but the ESF is issued in January 2026, the old rate of 12% should apply. Check the accounting policy settings in 1C for correct period separation.
- Reference books: Create a new VAT rate of 16% and set it as the default from 01.01.2026.
- Threshold control: Enable the 1,000 MCI contract limit check in 1C so that the system blocks VAT offset processing when the amount is exceeded.
- ST algorithm: Make sure the "Reduce by the amount of SC" flag is disabled in the tax settings for 2026.
Checklist for a successful transition
To avoid making the first quarter of 2026 a "firefighting" period, take the following actions today:
- Contract review: Sign additional agreements to long-term contracts. A 4% increase in VAT is a significant price change that must be legally documented.
- IT integration audit: Check whether your 1C system can interact with the ESF IS API to place the "offset recognition mark". This is a critical condition for submitting Form 300.00.
- Payroll recalculation: Plan your payroll budget taking into account that Social Tax will no longer be offset by social contributions. Employer expenses will increase.
- Threshold monitoring: If your turnover is close to 40 million tenge, prepare in advance for VAT registration.
Frequently Asked Questions
How has the calculation of Social Tax changed in 2026?
The formula ST = (Rate - SC) no longer applies. Starting in 2026, a direct calculation is applied: Taxable object × 6%. The Social Tax is no longer reduced by the amount of social contributions, which will lead to increased employer expenses.
What is the maximum income set for MPC in 2026?
The maximum income for MPC is 50 MW, which equals 4,250,000 tenge. The MPC rate is 10% of the employee's salary.
What is the amount of the standard monthly IIT deduction in 2026?
The standard monthly deduction increases to 30 MCI, which is 129,750 tenge. This will significantly reduce the tax burden on low and medium salaries.
What are the minimum 1C versions required to work in 2026?
"1C:Accounting for Kazakhstan" must be no lower than version 3.0.73.1, and "1C:Payroll and HR for Government Organizations" must be no lower than version 1.0.42.3.
What is the maximum income set for CSHI in 2026?
The maximum income for CSHI is 20 MW, which equals 1,700,000 tenge. The CSHI rate is 2% of the employee's salary.