---
title: "Assistant Educator’s Salary: What Determines Pay in Kazakhstan"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-13
canonical: https://buhgpt.kz/suraqtar/t-rbiesh-n-k-meksh-s-n-zhala-ysy-ot-chego-zavisit-zarplat-en
source: BuhGPT
---

# Assistant Educator’s Salary: What Determines Pay in Kazakhstan

> **TL;DR:** In 2026, the Tax Code of the Republic of Kazakhstan does not establish a single fixed salary for an assistant educator (тәрбиешінің көмекшісі). Article 406 of the Tax Code of the Republic of Kazakhstan regulates only certain employee income subject to self-assessment, includin

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In 2026, the Tax Code of the Republic of Kazakhstan does not establish a single fixed salary for an assistant educator (тәрбиешінің көмекшісі). Article 406 of the Tax Code of the Republic of Kazakhstan regulates only certain employee income subject to self-assessment, including income received from a person who is not a tax agent; the amount of such income is determined by the employment contract and the employer’s decisions (Art. 406 of the Tax Code of the Republic of Kazakhstan). Therefore, the accountant calculates accruals based on the documents of the specific organization and determines the tax treatment by taking into account the employer’s status as a tax agent.

What Determines an Assistant Educator’s Salary

The accountant determines the amount accrued to an assistant educator based on the documented employment terms and the organization’s payroll data. The following factors are relevant to the calculation:

- Ownership structure of the kindergarten. At a public or private organization, the accountant uses the documents and remuneration system applicable to the respective employer.

- Position according to the staffing table. The titles “assistant educator” and “junior educator” should not automatically be treated as interchangeable. For the calculation, the accountant uses the position specified in the staffing table, employment order, and employment contract.

- Remuneration terms. Length of service, qualifications, or category are taken into account when calculating pay if the relevant indicator is provided for by the applicable remuneration system and confirmed by HR documents.

- Workload rate and hours actually worked. The accountant compares the workload rate with the timesheet and documents reflecting part-time work, concurrent duties, periods of absence, and other circumstances of the payroll month.

- Additional payments and allowances. The calculation includes payments for which the employer’s documents specify the grounds, amount, and accrual period.

Thus, the question “how much does an assistant educator earn?” can be answered only with reference to a specific organization: the accountant needs the terms of the employment contract, the workload rate, remuneration documents, and the timesheet for the payroll month.

Public and Private Kindergartens: What Is the Difference?

Public preschool organizations. The accountant applies the remuneration procedure established for the specific organization and position. If pay is calculated using an official salary and a coefficient, the values are taken from the approved remuneration documents, staffing table, and HR records. Any discrepancies in the position title, workload rate, or effective date of an HR change must be resolved before the final calculation.

Private kindergartens. The accountant takes the remuneration terms from the employment contract and the employer’s documents and then compares them with the staffing table, employment order, timesheet, and grounds for additional payments. The minimum wage in 2026 is 85 000 ₸; this indicator is used only in calculations where its application is prescribed by the relevant rule.

Which Taxes and Contributions Are Calculated on Salary

In 2026, the tax treatment is determined by taking into account who pays the income. If an employee receives income from a person who is not a tax agent, such income is classified as income subject to self-assessment. The article also includes in this category the income specified therein of a domestic worker, a resident migrant worker, employees of certain representative offices and organizations, as well as an employee’s income from sources outside Kazakhstan (Art. 406 of the Tax Code of the Republic of Kazakhstan).

When calculating a payment to an employee, the accountant must:

- determine the type of accrued income and the status of the person paying the income;

- verify whether the employer acts as a tax agent or whether the income is subject to self-assessment;

- calculate deductions and withholdings taking into account the employee’s duly executed documents and the applicable grounds;

- separate employee withholdings from payments calculated at the employer’s expense.

When income is subject to self-assessment:

- the amount is determined based on the income receivable from the employer under the employment contract and pursuant to the employer’s decisions;

- this procedure is applied only to the categories of income listed in Article 406 of the Tax Code of the Republic of Kazakhstan;

- this procedure is not automatically applied to an ordinary payment from an employer acting as a tax agent (Art. 406 of the Tax Code of the Republic of Kazakhstan).

Articles 291, 317, 342 and 728 of the Tax Code of the Republic of Kazakhstan do not establish the procedure for withholdings from an assistant educator’s ordinary salary. Article 291 defines income from certain long-term derivative financial instruments (Art. 291 of the Tax Code of the Republic of Kazakhstan), while Article 342 concerns losses on derivative financial instruments and the procedure for carrying them forward (Art. 342 of the Tax Code of the Republic of Kazakhstan). Article 317 governs the deduction of a subsoil user’s expenses for training Kazakhstani personnel and developing the regions’ social infrastructure (Art. 317 of the Tax Code of the Republic of Kazakhstan), while Article 728 sets out the conditions for applying the special tax regime for peasant or farm enterprises, including the maximum land plot area by territorial zone (Art. 728 of the Tax Code of the Republic of Kazakhstan).

Consequently, these articles cannot be used as grounds for selecting payroll withholdings, rates, or deductions. For an assistant educator’s income, the accountant first determines the payer’s status and the type of income and then applies the provisions directly governing the relevant tax or mandatory payment.

What the Accountant Should Check When Calculating Pay

Before finalizing the assistant educator’s salary calculation, it is useful to go through a short checklist:

- Staffing table and employment contract. Check the position title, workload rate, payment method, and terms of additional payments.
- Employment order and HR changes. Check the start dates of employment, transfers, and changes to the workload rate, salary, or other calculation indicators.
- HR records. If length of service, qualifications, or category are provided for by the remuneration system, use the confirmed value and the date on which it changed.
- Timesheet. Compare the monthly accrual with the time worked and documented periods of absence.
- Allowances and additional payments. For each payment, check the grounds, amount, validity period, and employer document.
- Application of the minimum wage. In 2026, the minimum wage is 85 000 ₸. Make the comparison taking into account the workload rate, working-time arrangement, and the rule for which this indicator is used.
- Tax status of the payment. Determine whether the person paying the income is a tax agent. Income received from a person who is not a tax agent is self-assessed by the employee in the cases listed in the Tax Code of the Republic of Kazakhstan (Art. 406 of the Tax Code of the Republic of Kazakhstan).
- Tax deductions. Apply a deduction where the prescribed grounds and required documents are available. The basic personal income tax deduction in 2026 is 30 MCI.

Calculation in 1C:Payroll and HR Management for Kazakhstan

If the kindergarten processes payroll in the “1C:Payroll and HR Management for Kazakhstan” configuration, the accountant must ensure that the settings correspond to the organization’s HR and payroll documents. For an assistant educator, it is necessary to:

- create a position in the staffing table with the same title as specified in the employment order and employment contract;

- enter the applicable payment method, workload rate, and additional payments provided for the employee;

- verify the employer’s status as a tax agent and the tax accounting settings for the relevant type of income;

- check the settings for deductions and mandatory payments for 2026;

- when exchanging data between several information databases, verify that all HR and payroll data have been transferred;

- after a change in remuneration terms, check the effective date of the new salary, workload rate, allowance, or other indicator.

The settings should be rechecked at the beginning of the year, after a configuration update, and whenever the terms of the employment contract change. It is useful to compare the payslip for the first month after the changes with the HR documents, timesheet, and accrual totals. Separately verify that the self-assessment provisions have not been applied to an employee without grounds provided for by Article 406 of the Tax Code of the Republic of Kazakhstan.

Frequently Asked Questions

Is there a single salary for assistant educators throughout Kazakhstan? — The Tax Code of the Republic of Kazakhstan does not establish a single amount. Pay is calculated based on the documents of the specific organization: the position, workload rate, remuneration terms, and hours actually worked.

Are an assistant educator and a junior educator the same position? — For calculation purposes, one title cannot automatically be substituted for the other. The accountant uses the position specified in the staffing table, employment order, and employment contract.

Why is take-home pay lower than the accrued salary? — The amount payable is determined after the prescribed withholdings. The amount accrued may also differ from the full monthly salary if the employee has a part-time workload or has not worked the full payroll month.

When does an employee self-assess income? — In particular, when the employee receives income from a person who is not a tax agent. The full list of the relevant categories of employee income is established by Article 406 of the Tax Code of the Republic of Kazakhstan (Art. 406 of the Tax Code of the Republic of Kazakhstan).

Can Articles 291, 317, 342 or 728 of the Tax Code of the Republic of Kazakhstan be applied to calculate salary withholdings? — There are no grounds for using them for such a calculation: they regulate derivative financial instruments, certain expenses of subsoil users, and the special tax regime for peasant or farm enterprises (Art. 291, 317, 342, 728 of the Tax Code of the Republic of Kazakhstan).

Does length of service affect an assistant educator’s salary? — Length of service is taken into account if the relevant indicator is provided for by the remuneration system of the specific organization. In that case, the accountant uses the confirmed information and the date on which the indicator changed.

Sources

- Tax Code of the Republic of Kazakhstan — Adilet

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