Procedure for Temporary Disability Registration in 2026 - FCHAIN

Procedure for Temporary Disability Registration in 2026

A temporary disability certificate is a key document confirming an employee’s right to be released from work and to receive sickness benefits. In 2026, the procedure for registration and payment of temporary disability benefits in the Republic of Kazakhstan maintains the framework established by labor and tax legislation, while the electronic format of sick leave documents and statutory payment limits at the employer’s expense remain of primary importance. This article reviews the practical aspects of handling sick leave in 2026.

 

Temporary Disability Certificate

A temporary disability certificate is a medical document confirming an employee’s temporary loss of working capacity due to illness, injury, pregnancy and childbirth, or the need to care for a sick family member. It serves as the basis for release from work and payment of temporary disability benefits by the employer.

In 2026, the temporary disability certificate is issued by a medical organization, serves as grounds for exemption from work, and forms the basis for payment of temporary disability benefits. The legal basis is Article 133 of the Labor Code of the Republic of Kazakhstan and relevant provisions of the Tax Code regarding income taxation.

 

Certificate of Temporary Disability (Statement)

A certificate of temporary disability does not entitle the employee to benefit payments but confirms a valid reason for absence from work.

It is issued in cases where benefits are not payable, for example when caring for a sick person without payment entitlement, when the employee is released from work without statutory payment, or when a medical organization does not issue a sick leave certificate.

Such a certificate confirms the legitimacy of absence but is used solely for HR records and does not serve as grounds for payment.

 

Format of Sick Leave Certificates in 2026

From 2026, the primary format is the electronic temporary disability certificate (ETDC).

Features of the electronic format include:

• issued by a medical organization through the healthcare information system;
• transmitted to the employer via state information systems;
• no paper copy required;
• verified using the employee’s IIN;
• integrated with HR and payroll systems;
• automatically reflected during inspections;
• minimizes the risk of forgery.

 

Payment of Temporary Disability Benefits

Temporary disability benefits are paid at the employer’s expense and, where applicable, at the expense of the State Social Insurance Fund (SSIF). The employer pays benefits based on the temporary disability certificate only to employees in formal employment relationships. Payment is made within statutory limits and internal company regulations, regardless of any subsequent SSIF payments if applicable.

It is important to note that employer-paid sick leave benefits are not considered SSIF social benefits, unlike maternity benefits. Payments from the SSIF are made subject to social contributions and confirmation of an insured event in accordance with applicable legislation.

 

Period Covered by the Benefit

According to Article 133 of the Labor Code (paragraph 4-1), the benefit is paid:

• for all working days of temporary disability;
• within the period specified in the sick leave certificate;
• subject to the statutory payment cap.

 

Procedure for Calculating Benefits

The benefit is calculated based on the employee’s average daily income and the actual worked calculation period determined from payroll-related payments.

The calculation includes salary, allowances, bonuses of a permanent nature. It excludes social payments, financial assistance, and non-wage compensations. The amount of the benefit is calculated as the average daily income multiplied by the number of working days of disability, but not exceeding the statutory limit.

 

Benefit Payment Deadline

The benefit must be paid on the nearest payroll date or within the period established by the collective agreement, but no later than the deadline established by Article 113 of the Labor Code of the Republic of Kazakhstan.

 

Duplicate Issuance

In 2026, loss of an electronic certificate is not significant as data is stored in the system. For paper-based certificates, the medical organization issues a duplicate marked accordingly. The duplicate has the same legal force as the original.

 

Multiple Employers

If an employee works at their main workplace and as a part-time employee or has multiple employers, one sick leave certificate is issued, but each employer pays benefits separately. The calculation is based on income received from each specific employer, and the statutory cap applies separately at each workplace. The electronic format simplifies verification and reduces administrative burden.

 

Benefit Cap

In 2026, the employer-paid temporary disability benefit is limited to no more than 25 monthly calculation indices (MCI) per month. The MCI amount is determined annually by the law on the republican budget.

 

How FChain Specialists Can Help

FChain has been providing professional accounting and HR support services to businesses in Kazakhstan for more than 7 years. Over the years, the company’s specialists have developed strong expertise and practical experience in labor legislation and HR administration.

FChain specialists provide:

• professional HR record management;
• comprehensive HR support for businesses;
• correct processing of temporary disability certificates;
• payroll and benefit calculations in compliance with statutory limits and tax requirements;
• minimization of labor and tax risks for employers.

By outsourcing HR administration and payroll matters to FChain specialists, businesses receive reliable expert support and confidence in full compliance with the legislation of the Republic of Kazakhstan.

 

Strengthening the Protection of Workers’ Labor Rights in Kazakhstan

 

📩 almaty@f-chain.com
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