How to Properly Calculate Vacation Pay? What Types of Leave Are There and What Are Their Features?

The Labor Code of Kazakhstan and other national laws state that every employee is entitled to an annual paid leave, and 2024 is no exception. While vacation is a time for employees to rest and recharge, for an accountant, it is a busy period: they must handle all the paperwork (applications, orders), consider the type of leave, and calculate the number of days and the amount of vacation pay according to Kazakhstan’s legislation.

How should vacation days be calculated in Kazakhstan in 2024? What nuances should be considered? We will answer these questions, taking into account the types of leave relevant for Kazakhstan.

Labor Leave

In this case, the employee takes time off while retaining their position and average salary. How many days does labor leave last in Kazakhstan in 2024? Generally, it is 24 calendar days. The minimum leave cannot be less than three working weeks, meaning the number of vacation days is at least 21.

There are two types of labor leave: main and additional.

Main Labor Leave

It is calculated based on the work year, meaning the actual reporting period—a year—begins from the moment the employee starts working, specifically the first working day. For example, if a specialist starts at the company on December 20, 2023, their work year "extends" until December 19, 2024, inclusive. During this period, they are entitled to rest.

How should vacation days be calculated in this case according to the Labor Code of Kazakhstan? It’s straightforward: for each month worked, the employee earns two days of rest. In total: 24 calendar days (public holidays are not included). This figure is the same for specialists regardless of their work schedule.

Of course, the vacation period can be longer, but this must be regulated by legislation or specified in the collective agreement.

What if the employee does not want to take their vacation days? Kazakhstan law clearly states that an employee cannot skip taking leave for two consecutive years. If such a violation is detected, the organization will have to pay a fine. The minimum amount is 20 MCI (73,840 tenge in 2023), and the maximum is 100 MCI (369,200 tenge).

What if the employee plans to resign—how is their vacation pay calculated in Kazakhstan? How is it paid? If a specialist who hasn’t taken any vacation or has used only part of the days wants to resign, they are not granted vacation pay but instead receive compensation. By the way, compensation for unused vacation in Kazakhstan can be calculated online.

Main labor leave has several features:

1. An employee may not take the entire 24 days at once and can split the rest into parts. However, it’s important to remember that one of these parts cannot be less than 14 calendar days by law.
2. If a specialist works part-time, the vacation periods at both jobs must coincide.
3. Vacation dates can be postponed. This usually occurs if the specialist is on sick leave or maternity leave. However, the vacation period can also be shifted at the employee’s request: in this case, the specialist writes an application (it must specify the exact dates and reason for their decision), and the employer issues an order.
4. In some industries, the company can recall an employee from vacation. But there are many nuances. Firstly, recall is only possible if the employee gives written consent. The unused days can be taken later or postponed to the next work year. Secondly, it is illegal to recall certain specialists: employees under 18, pregnant women, and those working in hazardous conditions.

Additional Rest Days

Additional rest days are not provided for all categories of workers. Who can take more time off? These are specialists who:

• Work in hazardous industries.
• Have disabilities (Group I and II). Such workers can rest for 6 more days.
• Are entitled to additional days under Kazakhstan law. For example, an application for an ecological leave based on the established form in Kazakhstan can be filed by those working in radiation-risk zones or areas affected by environmental disasters. Therefore, it is important for an accountant to know how such leave is paid.
• Perform urgent or very complex tasks. Such options are specified in collective agreements.

Social Leave

In Kazakhstan, this is leave granted to employees to address personal issues (e.g., education, marriage, etc.). These days are usually counted toward service length. However, social leave cannot be carried over, nor is it compensated.

Social leave also has several types.

Unpaid Leave in Kazakhstan

This type of leave does not include salary or vacation pay. Usually, it is taken by employees for a couple of days. However, in some cases, unpaid leave in Kazakhstan in 2023 and 2024 can be extended to 5 days:

• A specialist has had a child.
• The employee is getting married.
• The employee has lost a close relative. Close relatives include parents and children, grandchildren, grandparents, siblings, and spouses.

If unpaid leave in Kazakhstan is needed for other reasons, an application must be submitted, and the management will issue an order (documents are prepared according to the established forms in Kazakhstan).

Educational Leave

Some specialists work while studying. To take exams, complete lab work, or consult on diploma projects, they need “days off.”.

If you participate in the "Bolashak" educational program, which involves traveling abroad, the company must provide study days, and your position will be retained.

In other cases, the employer is not required to pay for the provided days unless it is specified in the collective agreement.

Child-Related Leave

This category includes days related to pregnancy, childbirth, or adoption.

• Pregnancy, Childbirth

The leave period is granted based on a medical certificate provided by the woman.

The duration of such leave in Kazakhstan depends on the presence or absence of complications. In a standard situation (planned childbirth without complications), the woman receives 70 days before childbirth and 56 days after. If the woman is carrying twins or more, or complications are expected during childbirth, she receives 70 days before and the same number of days after childbirth.

The period related to pregnancy and childbirth is paid by the company if specified in the collective agreement.

Pregnant women are also entitled to another leave—for registering the pregnancy. To register the pregnancy (done before 12 weeks), women are given up to 3 days.

• Adoption

If an employee adopts a newborn, they are entitled to a leave of up to 56 days (from the birth of the child). As with pregnancy, it is paid by the company if specified in the collective agreement.

• Childcare

A parent can take leave to care for a child until the child turns three years old. This is unpaid leave.

Note that it can be taken by either the mother or father. It also applies to guardians or relatives who care for the child, as well as a parent who has adopted a newborn.

To arrange parental leave, an application must be submitted according to the established form in Kazakhstan, and the employer issues an order.

Medical Examination Days

Screening days can be taken only by employees falling into 13 categories (e.g., healthcare workers, people on dialysis, cancer patients, etc.). The maximum number of days per year is three.

How to Calculate Vacation Pay in Kazakhstan?

To understand how to calculate the number of vacation days in Kazakhstan, several factors must be considered:

1. Public holidays are not counted in vacation calculations. If the vacation period falls on holidays, these days are added to the leave but are not paid by the company.
2. The same taxes are withheld from vacation pay as from the employee’s salary.
3. How is vacation pay calculated in Kazakhstan? The average salary for the worked period is taken as a basis. Such payments as travel allowances or material assistance are not included.
4. How many days before the vacation should vacation pay be paid? The employee must receive the money three working days before the start of the leave. The only exception is if the specialist goes on leave unexpectedly—in that case, the payment is made within three days after the start of the leave.
5. How is vacation pay paid before the vacation? Like the salary, the money is transferred to the bank card.
6. How many times is vacation pay paid? It is paid as many times as the specialist divides their entitled days into parts.

The simplest way to calculate vacation pay for leave days in Kazakhstan is through an online calculator. In this case, the calculation is done using a convenient form that considers three parameters:

• The total salary amount for the year;
• The number of days worked;
• The number of vacation days.

Based on this data, the system determines the amount of vacation pay.

Knowing the nuances of how leave is paid in Kazakhstan and how vacation pay is calculated helps avoid disputes and conflicts with employees and fines from regulatory authorities. This allows the company to operate effectively and grow.

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