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Bonuses and payroll budgetMetric units Unit converter

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.

Formula
ФОТ = n · G · TPayments = n · Σ (ОПВР + ОППВ + СО + ООСМС + СН)Total = ФОТ + Payments

The calculation uses the average pay: the caps and minimums (OPV and OPVR 50 minimum wages, OOSMS 40, VOSMS 20, SO 7, social tax at least 14 MCI) apply to the average rather than to each employee, so with a wide spread of salaries calculate groups with similar pay separately. Exemptions of pensioners and persons with disability are not included; use the pay calculator for them. Vacation and sick pay are in the payroll only if included in the average pay; travel allowances and occupational safety costs are not included.

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.

npersons
GKZT

Per employee, with extras, allowances and bonuses.

Tmonths

Counted from January; income tax is cumulative within each year.

x₇₅
x_h
b

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

Unit converter for this formulaFraction and percent
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Result
Total — Staff cost for the period
Fill in all fields
  • ФОТ — Payroll fund (gross)
    –KZT
  • ОПВР — Employer pension contributions (OPVR)
    –KZT
  • ОППВ — Occupational pension contributions (OPPV)
    –KZT
  • СО — Social contributions (SO)
    –KZT
  • ООСМС — Employer medical insurance contributions (OOSMS)
    –KZT
  • СН — Social tax
    –KZT
  • Payments — Employer payments, total
    –KZT
  • Payments / ФОТ — Employer payments as a share of payroll
    –
  • ОПВ + ВОСМС — Pension and medical contributions withheld
    –KZT
  • ИПН — Income tax (IPN)
    –KZT
  • Net — Paid to employees after withholdings
    –KZT

More in 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.

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.