To monitor the stability of the kilogram a total uncertainty not exceeding 1 to 2 parts in 108 is required. Although a comparison of "mechanical" and "electrical" energy by the superconducting magnetic levitation method is viable in principle for this purpose, a more elaborate design of electromechanical system for levitation is required. A design for the system based on a combination of flat elements is suggested. The single element takes the form of a flat rectangular coil, produced by photolithography, and a superconducting plane located near and parallel to the coil. The characteristics of the element have been calculated in two versions. The first is meant for use in levitation, the second as part of a magnetic guide.