In 2026, the “maternity leave and benefit period” is determined separately for leave and social benefits: there is no single period applicable to both procedures. Article 317 of the Tax Code of the Republic of Kazakhstan regulates deductions for certain expenses of a subsoil user and does not establish the duration of maternity leave or the payment period for benefits (Article 317 of the Tax Code of the Republic of Kazakhstan).
What the maternity leave and benefit period means
In HR and accounting practice, the term “maternity benefits” is commonly used to refer to several different procedures. Consequently, the employee and the accountant may be referring to different periods even though they use the same term.
The enquiry usually concerns one of the following:
- the period for which maternity leave is granted;
- the date from which such leave is formalised;
- when the employee submits supporting documents to the employer;
- the period within which an application for social benefits is considered;
- when the money will be credited to the recipient;
- the duration of childcare leave;
- the date until which the employee retains the relevant HR status.
Therefore, the first practical step is to clarify exactly which period is required. The duration of leave and the benefit payment period are not the same thing. The employer formalises the HR-related part of the procedure, while an application for state social benefits is considered under a separate procedure. The date of the HR order does not in itself determine when the money will be credited to the employee.
To answer the question “what is the maternity leave and benefit period?”, the accountant will need the employee’s application, a document confirming the grounds for and period of leave, the dates of release from work, and information about the specific benefit to which the applicant is referring. Special circumstances are taken into account if they are reflected in a supporting document.
How to determine the duration of maternity leave
The maternity leave period is established on the basis of the employee’s documents and the applicable provisions of labour and social legislation. The accountant or HR specialist should transfer the dates from the supporting document without independently shortening or extending the stated period.
The workflow may be as follows:
- Accept the application and determine which type of leave the employee is requesting.
- Verify the personal data and dates in the attached document.
- Determine the first and last days of absence without confusing the calendar leave period with the work schedule.
- Prepare an order and familiarise the employee with it in accordance with the employer’s document management procedures.
- Forward the information to the person responsible for timekeeping and payroll.
- Separately inform the employee about the procedure for applying for social benefits if the employer is involved in submitting the relevant information.
The leave start date is relevant to the timesheet, payroll calculations and HR documents. If documents are submitted after the start date specified in them, the accountant should record the actual date of receipt and prepare the documents in accordance with the confirmed period and the employer’s established document management procedures. The dates in the supporting document may not be changed at the accountant’s discretion.
Maternity leave and childcare leave are formalised as separate HR periods. For each of them, the employer uses the relevant grounds and prepares the required documents. The end of maternity leave does not in itself replace the employee’s application for childcare leave.
When maternity benefits are paid and what the accountant should monitor
If an employee asks when she will receive the money, the type of benefit and the organisation responsible for deciding whether to award it must first be identified. The date on which documents are submitted to the employer, the date on which the benefit application is registered, the decision date and the date on which the money is actually credited to the bank account are separate events.
The accountant should record:
- when the employee submitted the documents to the employer;
- what information the employer checked or submitted;
- whether any discrepancies were found in the personal data;
- whether the submitted document or the employer’s information needs to be corrected;
- where the employee applied for the benefit;
- whether she received notification of the decision.
If the benefit is not received on the expected date, the status of the application, the completeness of the submitted documents, the consistency of the personal data and the accuracy of the bank details should be checked in sequence. The exact crediting date may be linked only to information from the organisation that awards or transfers the benefit, rather than to an estimated period calculated from the date of the employer’s order.
It is important for the employer to distinguish between its own actions and those of the organisation awarding the benefit. The accountant confirms information relating to employment and accruals that is held by the employer, but the authorised organisation decides whether to award state social benefits.
To avoid disputes, it is advisable to inform the employee in writing which documents the employer has received, which information it has submitted and where the subsequent status of the application can be tracked. The consideration period should be communicated in accordance with the rules applicable to the specific benefit on the date the application is registered.
Frequently asked questions
What maternity leave period applies in Kazakhstan in 2026? — There is no single period covering all meanings of the term “maternity benefits”. The maternity leave period is determined on the basis of the supporting document, while childcare leave is formalised separately. The Tax Code does not provide grounds for determining the duration of these types of leave.
Does the maternity leave and benefit period mean the duration of leave or the waiting period for payment? — The expression may mean either. It should first be determined whether the enquiry concerns the HR period of absence, the period for considering a benefit application or the date on which the money will be received.
Can leave be formalised solely on the basis of an application? — For maternity leave, the employer uses an application and a document confirming the grounds for and period of absence. Childcare leave is formalised on separate grounds.
Does the date of the employer’s order coincide with the benefit payment date? — These dates are not required to coincide. The order formalises the employee’s absence from the employer, while the award and transfer of social benefits are handled separately.
What should be done if maternity benefits are not received within the expected period? — Check the status of the application, the completeness of the documents, the personal data and the bank details. If the employer has already submitted the necessary information, details of further consideration and payment should be requested from the organisation that awards or pays the benefit.
Sources
Article 317 of the Tax Code of the Republic of Kazakhstan is cited to distinguish tax deductions for a subsoil user’s expenses from matters relating to leave and social benefits. The provisions of Articles 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan concern, respectively, the transitional procedure for considering applications for the refund of excess VAT and the preservation of the terms of investment contracts and agreements; they do not establish the duration of maternity leave or the payment periods for the corresponding social benefits.