Disability Compensation: How Sick Leave Is Paid in Kazakhstan

How is sick leave calculated in Kazakhstan? How quickly is it paid? What are the amounts of the payments?

Important Points

To understand the issue, it is necessary to consider several nuances:

• Paying sick leave in Kazakhstan is not at the discretion of the employer but an obligation prescribed in the Labor Code (LC). Payments are made by the company at its own expense.
• The calculation of sick leave in Kazakhstan is based on the average daily wage. To get the exact amount, the average daily earnings are multiplied by the number of days the specialist was ill (according to the sick leave).
• How much is paid for sick leave in MRP (Monthly Calculation Index)? The Social Code, which has been in effect since July 1, 2023, states that the benefit per month cannot exceed 25 MRPs. In 2024, this is equivalent to 92,300 tenge.
• If the specialist has worked in your company for less than a year, the benefit is calculated based on the days the employee actually worked.

Sick Leave or Certificate: Is There a Difference?

As mentioned, an employee can claim payments only when they provide a sick leave certificate. However, doctors also issue certificates to patients. What is the difference between these documents?

Both the sick leave and the certificate confirm that, firstly, the person is temporarily incapacitated and, secondly, they are relieved from their work duties. The main difference is that the certificate does not imply a benefit payment. To receive payments, the specialist needs to see a doctor, get a temporary disability sheet, close it upon recovery, and hand it over to the accountant of their company.

Doctors open sick leave certificates in various cases:

• A person suffers from an acute illness, or their chronic illness has entered an acute phase.
• A woman has undergone a procedure for artificial termination of pregnancy.
• A woman is pregnant (from the 30th week) or has recently given birth.
• An employee (either a mother or a father) is caring for a sick child.
• An employee has adopted a child. This refers specifically to a newborn.
• A specialist is under quarantine due to illness.
• An employee is undergoing rehabilitation in a sanatorium.
• An employee is undergoing a procedure for the installation of orthopedic prostheses.

A certificate is issued in many more "indications." For example, a certificate is issued if a specialist has undergone an examination using invasive methods or a course of treatment for alcohol/drug addiction.

Note that in 2024, not only citizens of Kazakhstan but also oralman (repatriates), foreigners, and stateless persons who permanently reside in Kazakhstan can receive a sick leave certificate.

It should be noted that the sick leave sheet is issued in a single copy. If the specialist works in different organizations, the original is given to one employer, and copies are provided to others. Copies must be certified by the head of the medical institution. They must bear the seal of the clinic or hospital.

Another important question is how to open a sick leave certificate in Kazakhstan. This can be done in the traditional way – by contacting a clinic. It is also possible to get a sick leave certificate online – through the Egov.kz electronic government portal. The required form can be found in the "Healthcare" – "Medical Assistance" section. The service is free, and the document takes less than half an hour to process.

The Employee Is Ill: How Many Days Can the Sick Leave Be Opened For?

First, let's consider the situation when the employee himself has health problems. How long can they be on sick leave in Kazakhstan? The duration of the temporary disability sheet in Kazakhstan depends on the type of illness.

For example, the most common diagnosis is acute respiratory viral infection (ARVI). For a common cold, the sick leave is usually issued for 3 calendar days (in some cases – up to 6 days). If for some reason (for example, the patient developed bacterial complications) the sheet needs to be extended, the patient is examined not only by their attending physician but also by the department head. As a rule, the sheet is extended up to 20 days (this is the total number, including the days already used by the patient).

It should be noted that if 60 days of sick leave have already passed, the employer may terminate the specialist. Exceptions are pregnant and newly delivered women, people with diseases requiring long-term therapy (for example, tuberculosis).

Another important point: the sick leave is counted from the day the patient saw the doctor and the doctor issued the temporary disability sheet, not from the day the patient first felt symptoms but had not yet visited a medical facility.

Sick Leave for Child Care

Now let’s consider the situation when an employee's child falls ill. In this case, any parent (mother or father) or other relatives (grandmother or grandfather) can get a sick leave. If the child is treated at home, the sick leave is opened for up to 10 calendar days.

When staying with a child in the hospital, the terms increase. For example, if you are undergoing treatment in a hospital with a child under 3 years old or a disabled child under 18 years old, the sick leave lasts as many days as you stay in treatment. Parents of seriously ill children under 3 years old who are in the hospital are given a sheet for the entire period during which the child needs care.

In the case of hospital treatment, the sheet is issued by the hospital itself. If, after discharge, home treatment is necessary, another sick leave (up to 10 days) is opened by the clinic doctor. It also happens that before the hospitalization, the parent was already on sick leave with the child. In this case, the used days are deducted from the 10 days allowed after discharge. For example, if the parent was home for 5 days before the hospital, they would have 5 days left after the hospital.

How Is Sick Leave Calculated in Kazakhstan?

As noted, the amount of payments in Kazakhstan is calculated based on the average daily earnings of the specialist and the number of days spent on sick leave. At the same time, we have established that the maximum payment amount is 25 MRPs (92,300 tenge).

Let's look at a real example. Suppose an employee earns 11,000 tenge per day and was on sick leave for 10 days. In this case, the payment amount should be 110,000 tenge (11,000 × 10). However, according to general rules, the employer will pay 25 MRPs – 92,300 tenge.

Can the amount exceed this limit? The limit cannot be exceeded, but the employer can increase the payments up to 25 MRPs in some cases. It should be remembered that the company can do so, but is not obliged to. Such situations are common when the specialist's average daily income is very small.

For example, the employee earns 5,000 tenge per day and was ill for 10 days. The payments should be 50,000 tenge (5,000 × 10). But on the employer's initiative, the amount can be increased to the limit, i.e., 92,300 tenge.

How Many Days Is Sick Leave Paid in Kazakhstan?

If the specialist has worked in your company for less than a year, the benefit is calculated based on the days the employee actually worked.

The deadlines for transferring money to employees are regulated by the "Rules for the Appointment and Payment of Social Benefits for Temporary Disability" of the LC.

According to them, the specialist should receive the transfer no later than the first decade of the month following the month in which the employee provided the temporary disability sheet.

The employer must remember that payments on the temporary disability sheet are equated to salary. This means they are subject to taxation. In particular, 10% for the UAPF (Universal Accumulative Pension Fund), 10% for PIT (Personal Income Tax), 2% for OPMS (Obligatory Medical Insurance), and 1.5% for the OPSP (Obligatory Pension Savings Plan) will be deducted from the benefit.

This article has been translated from its original language using neural network-based translation technology

Если специалист проработал в вашей компании меньше 1 года, то пособие рассчитывают на основе тех дней, которые сотрудник по факту отработал.

Сроки перечисления денег сотрудникам регламентированы «Правилами назначения и выплаты социального пособия по временной нетрудоспособности» ТК.

В соответствии с ними, специалист должен получить перевод не позже первой декады месяца, который следует за месяцем, в котором работник предоставил лист нетрудоспособности.

Работодателю важно помнить, что выплаты по листу временной нетрудоспособности приравниваются к зарплате. А значит, подлежат налогообложению. В частности, из пособия будут вычтены 10 % на ОПВ (пенсионные выплаты), 10 % на ИПН (индивидуальный подоходный налог), а также 2 % на ВОСМС (обязательное медстрахование) и еще 1,5 % на ОПВР (обязательные пенсионные взносы работодателя).