Payroll and Benefits Guide Kazakhstan

Annual Leave (vacation)

Employees are entitled to a minimum paid vacation period of 24 calendar days (excluding official holidays). One period of leave must be taken with at least fourteen calendar days. Additional vacation days should be provided for employees working in hazardous or harmful conditions.

Vacation accrual is a twelve month period from the first day of work.

Payment for the annual leave period must be made no later than three working days before the leave begins.

PTO carryover

Public Holidays

There are 12 public holidays, excluding religious holidays.

When a public holiday falls on a weekend, the holiday is moved to another working day as a day off in lieu.

Sick Days

The maximum duration for sick leave issuance is 60 calendar days. However, exceptions include maternity leave and certain illnesses requiring longer periods of sick leave. Following the 60-day period, employers reserve the right to dismiss employees on sick leave.

The payment is based on sick leave issued by an authorized healthcare entity. The monthly payment for sick leave cannot surpass 25 times the Monthly Reference Point (MRP), equivalent to 92,300 tenge (25 MRP * 3692). The payment amount for each employee is calculated by multiplying their average daily earnings by the number of working days within the period of temporary disability.

Sick leave payments are subject to identical taxes as regular wages and salaries. Upon returning to work on the date specified in the certificate or before the end of the incapacity period, the employee should present the sick leave certificate to the employer.

Maternity Leave

Mothers are entitled to 126 days of paid maternity leave, 70 days taken before the expected due date, and 56 (increasing to 70 if multiple births) after the birth of a child. In the event of a difficult birth, leave after the birth may be extended by 14 days.

Where a child is born during the period of 22-29 weeks of pregnancy and the birth of a child weighing 500 grams or more and lived for more than seven days – 70 calendar days maternity leave is given after the birth.

In cases of childbirth during the period of 22-29 weeks of pregnancy that is stillborn or a child weighing 500 grams or more who died before 7 days of life – 56 calendar days of maternity leave is given after the birth.

If a mother resides in an area where nuclear tests were performed, the maternity leave is increased to 160 days and is split with 90 days before the expected due date and 70 after the birth.

The employer pays all Maternity leave at 100% of the regular salary rate.

Paternity Leave

There is no paid statutory paternity leave in Kazakhstan. However, employers generally shall provide unpaid leave of up to 5 calendar days following the birth of a child.

Adoption Leave

Employees who adopt a newborn child are granted leave (to one of the parents) for the period from the date of adoption until the 56 days from the date of birth.

The employer pays for this leave at 100% of the regular salary rate.

Parental Leave

Employees are entitled to unpaid leave to care for a child until the child reaches the age of 3 years old. This leave should be provided based on a written application from the employee, indicating its duration of leave and providing a birth certificate or other document confirming the fact of the child’s birth.

This leave can be taken in one block or in parts. During this period, the employee’s position of work must be protected.

Other Leave

Marriage Leave – Employees are entitled to up to 5 days of unpaid leave

Bereavement Leave – Employees are entitled to up to 5 days of unpaid leave in the event of the death of an immediate family member and close relatives.

Exceptional circumstances – By an employee’s application, unpaid leave can be granted for personal circumstances. The duration of unpaid leave should be determined by agreement between the employee and the employer.

Study Leave – Employees studying in educational organizations should be provided with leave to study and takes exams, perform laboratory work, prepare a thesis, and to undergo training programs for military-trained reserves. Payment for study leave should be determined by an agreement.