HR and payroll

Take-home pay and the employer's cost under the 2026 rules (income tax, pension and social contributions, medical insurance, social tax), vacation pay, sick pay, overtime, night and holiday work, summarized working time on rotations, bonuses and payroll budget.

9 calculators

Salary and payroll taxes

Take-home pay and employer cost, 2026

Withholdings from gross pay (pension and medical contributions, income tax on a cumulative basis from January) and the employer's payments on top (pension, occupational pension, social and medical contributions, social tax) at the 2026 rates, caps and minimums.

ОПВ = 10% · min(G; 50 МЗП); ВОСМС = 2% · min(G; 20 МЗП)

Gross pay for a target take-home pay, 2026

The gross pay that leaves the employee a given amount after pension and medical contributions and income tax, and what it costs the employer. The inverse problem is solved numerically by bisection, under the same 2026 rules.

G: G − ОПВ(G) − ВОСМС(G) − ИПН(G) = Net

Vacation and sick leave

Vacation pay for a five- or six-day week

Pay for annual leave and compensation for unused leave under the Unified rules for calculating average pay: average daily pay over 12 months × working days falling within the leave by the working-time balance.

ADP = P / D

Vacation pay under summarized working time (rotations)

Leave pay for employees on summarized working time by the hourly method of para 7-1 of the Unified rules: average hourly pay × average working hours per day × calendar days of leave.

AHP = P / H

Temporary disability (sick) benefit

The social benefit paid by the employer from the first day of illness: average daily pay × working days of incapacity, at most 25 MCI (108,125 KZT in 2026) for each calendar month; for a work injury or occupational disease, 100 % of average pay with no cap.

ADP = P / D

Working time and rotations

Overtime, night hours, work on days off and holidays

Extra pay on top of the monthly salary for a five- or six-day week: the hourly rate is the salary divided by the month's norm hours by the balance; overtime and work on days off and holidays at least time and a half, night hours (22:00 to 06:00) topped up to time and a half.

r = S / N

Rotation work: overtime and pay under summarized working time

Hours worked in the accounting period by the rotation schedule against the norm by the working-time balance: overtime hours excluding hours on holidays and days off, pay for the hours worked at the hourly rate, and premiums for overtime, holiday and night hours.

H = n · h

Bonuses and payroll budget

Bonus: what the employee gets and what it costs the employer

A bonus paid with the month's salary: the difference in withholdings and employer payments with and without the bonus, taking into account the contribution caps and the move to the 15 % income tax rate above 8,500 MCI of annual income.

Net_B = Net(S + B) − Net(S)

Payroll budget and total staff cost

The payroll fund from headcount and average gross pay, the employer's payments (pension, occupational pension, social and medical contributions, social tax), the withholdings (pension and medical contributions, income tax) and the take-home total for the period under the 2026 rules.

ФОТ = n · G · T

Results are engineering estimates from standard formulas; for design decisions check them against the codes, project documents and specialists' calculations. The formulas carried over from the original set are unchanged, and their errors are described in the notes.