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Bonuses and payroll budgetMetric units Unit converter

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.

Formula
Net_B = Net(S + B) − Net(S)Cost_B = Cost(S + B) − Cost(S)

The employee is assumed to have been paid S every month since January, with the bonus accrued in month m. Income tax is cumulative (Tax Code Art. 441), so a year-end bonus of a well-paid employee is taxed at 15 %. If the pay is already above the caps (OPV and OPVR 50 minimum wages, VOSMS 20, OOSMS 40, SO 7), these payments are not charged on the bonus. Quarterly and annual bonuses enter the average pay in parts (para 14 of Rules No. 908). Rules, caps and exemptions are those of the take-home pay calculator.

Source: Tax Code of Kazakhstan of 18.07.2025 No. 214-VIII: Arts. 363, 401–404, 437–441 (income tax), 556–558 (social tax); Social Code of 20.04.2023 No. 224-VII: Arts. 243–251; Law on mandatory social health insurance of 16.11.2015 No. 405-V: Arts. 26–29; Law of 08.12.2025 No. 239-VIII, Art. 7: MCI 4,325 KZT, minimum wage 85,000 KZT

Inputs

You can change a field's unit: the value is converted to the formula's units automatically.

SKZT

Paid every month since January.

BKZT
m

Income tax is withheld on a cumulative basis from 1 January; the same pay is assumed for every month since January.

b

At one employer only (Tax Code Art. 437).

cat

Sets the exemptions from contributions and the income tax social deduction; see the note.

h

Jobs on the official list of production, work and occupations with harmful conditions (Social Code Art. 250).

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Result
Net_B — Bonus after withholdings
Fill in all fields
  • ИПН — Income tax on the bonus
    –KZT
  • ОПВ — Pension contributions on the bonus (OPV)
    –KZT
  • ВОСМС — Medical contributions on the bonus (VOSMS)
    –KZT
  • Payments — Employer payments on the bonus
    –KZT
  • Cost_B — Cost of the bonus to the employer
    –KZT
  • Net_B / B — Share of the bonus the employee receives
    –

More in Bonuses and payroll budget

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.

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.