--- title: "Dividends in 1C: How to Accrue Them to an Individual and Prepare the Payment" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-17 canonical: https://buhgpt.kz/suraqtar/dividendy-v-1s-kak-nachislit-fizlicu-i-podgotovit-vyplatu-en source: BuhGPT --- # Dividends in 1C: How to Accrue Them to an Individual and Prepare the Payment > **TL;DR:** In 2026, dividends payable to an individual are recorded in 1C on the basis of a duly executed income distribution resolution: dividends paid or payable, as defined by the Tax Code, are recognized as taxable income (Article 377 of the Tax Code of the Republic of Kazakhstan). W --- In 2026, dividends payable to an individual are recorded in 1C on the basis of a duly executed income distribution resolution: dividends paid or payable, as defined by the Tax Code, are recognized as taxable income (Article 377 of the Tax Code of the Republic of Kazakhstan). Where to Record Dividends in 1C In the “Payroll and HR Management for Kazakhstan 3.1” configuration, an accrual to an individual is recorded using the “Dividends” document. The document is used to record the recipient, type of dividends, and amount of income, as well as to prepare data for calculation and payment. The document is intended for recording the income of individuals to whom the organization distributes dividends. The recipient may be a shareholder, founder, or member of the organization if the entitlement to income arises from a corporate resolution. Before creating the document, the accountant must determine the organization, accrual date, recipient, and grounds for payment. The command name and its location depend on the installed interface, available sections, and user permissions. The type of dividends is used to classify the accrual in the program. The selected item must correspond to the nature of the income and the adopted profit distribution resolution. This procedure applies to Payroll and HR Management for Kazakhstan, version 3.1. In another configuration, edition, or interface, the names of the section and document and the location of the command may differ. If the required command is unavailable, check the user permissions, the set of available sections, and the exact name of the configuration. 1C Accounting: Dividends and Data Preparation Before entering the document, the accountant must ensure that the profit distribution has been formalized in the organization’s corporate documents. The grounds for the accrual, the recipients, their shares, and the amounts must follow from the adopted resolution and must not be determined arbitrarily in the accounting system. The Tax Code of the Republic of Kazakhstan classifies as dividends from income distribution, in particular, net income or a portion thereof paid on shares, as well as net income or a portion thereof distributed by a legal entity among its founders or members (Article 13 of the Tax Code of the Republic of Kazakhstan). Therefore, the name of the transaction in 1C must correspond to its economic substance and corporate basis. For each recipient, it is advisable to verify in advance: - the accuracy of the individual’s record; - the recipient’s relationship to the shareholder, founder, or member; - the grounds on which the entitlement to income arose; - the type of dividends; - the amount of income under the adopted resolution; - the date on which the income is payable; - the payment details and intended payment method. After completing the document, the total accrual amount is reconciled with the profit distribution resolution. The amount for each individual is then checked to ensure that the list of recipients and the income distribution in 1C fully match the corporate document. The “Dividends” document does not replace the owners’ resolution or the documents formalizing the income distribution. It records the transaction in the accounting system and ensures consistent data processing during calculation and payment preparation. If the resolution provides for several recipients, checks are performed both for each individual and for the total amount. This procedure makes it possible to identify a recipient entered twice, an omitted line, or a discrepancy between the approved and recorded amounts before the payment is processed. How the Document Calculates Tax and Withholdings For tax purposes, dividend income comprises dividends paid or payable as defined by Article 13 of the Tax Code of the Republic of Kazakhstan. Such income also includes net income from the trust management of the trust management founder received from a legal entity acting as trustee (Article 377 of the Tax Code of the Republic of Kazakhstan). When performing the calculation in 1C, the accountant should proceed from the type of income, the recipient’s details, the transaction date, and the Kazakhstan accounting settings. The tax rate cannot be selected solely based on the name of the “Dividends” document: the recipient and the legal nature of the income being distributed must first be correctly determined. A separate procedure is provided for dividends on shares that are the underlying assets of depositary receipts and are paid to the resident beneficial recipient through a nominee holder. For this procedure, the Tax Code of the Republic of Kazakhstan establishes special conditions, including the availability of a list of depositary receipt holders or a document confirming ownership and a document confirming the recipient’s residency (Article 354 of the Tax Code of the Republic of Kazakhstan). This special procedure does not automatically apply to the ordinary distribution of net income among members. After the automatic calculation, it is recommended to verify: - the dividend amount for each recipient; - whether the total amount matches the income distribution resolution; - the type of income and the individual’s details; - the calculated tax amount and other recorded withholdings; - the final amount prepared for payment; - the document entries in the accounting registers. If the form contains fields unrelated to Kazakhstan accounting, their names alone do not determine the taxation procedure. The Kazakhstan tax framework, the completed recipient details, and the current settings of the installed configuration are used for the calculation. What to Check Before Payment in 2026 The workflow can conveniently be divided into four stages. First, the accountant obtains the duly executed profit distribution resolution and checks the list of recipients. The accountant then selects the appropriate type of dividends and enters the accrual document. After that, the income amount, tax calculation, withholdings, and amount payable are checked. The final stage is processing the payment and reconciling the recorded transactions with the accounting registers. Particular attention must be paid to the transaction date. Article 377 of the Tax Code of the Republic of Kazakhstan includes both paid and payable dividends in taxable income. Therefore, the document date must correspond to the substance of the resolution and the procedure adopted by the organization for recording its liability to the recipient (Article 377 of the Tax Code of the Republic of Kazakhstan). Before the actual payment, it is useful to prepare a reconciliation table for the recipients: the amount under the resolution, the amount in the 1C document, the calculated tax, other withholdings, and the amount payable. The table totals must match the accounting system data and the profit distribution resolution. When paying dividends on shares that are the underlying assets of depositary receipts, the documents concerning the receipt holders and the residency of the beneficial recipient are additionally checked. These documents are relevant to the application of the special procedure for the tax agent’s discharge of its obligation (Article 354 of the Tax Code of the Republic of Kazakhstan). If the automatic calculation differs from the expected result, first check the type of dividends, the individual’s details, the document date, the amount under the resolution, and the accounting settings. Adjusting only the final amount without correcting the source data may lead to discrepancies between the accrual document, the payment, and the accounting registers. After posting the document, the recipients and amounts should again be compared with the corporate resolution. Before processing the payment, also check that multiple documents have not been created on the same grounds and that the final amount to be transferred was calculated using the same data as the accrual. Frequently Asked Questions Where in 1C should dividends payable to individuals be accrued? — The “Dividends” document is used in Payroll and HR Management for Kazakhstan 3.1. The location of the command depends on the interface, available sections, and user permissions. What should be selected as the type of dividends? — The selected type must correspond to the substance of the resolution and the nature of the income being distributed. The Tax Code of the Republic of Kazakhstan classifies as dividends, in particular, net income or a portion thereof paid on shares or distributed among founders or members (Article 13 of the Tax Code of the Republic of Kazakhstan). Can dividends be accrued using only a 1C document? — No. The document must be entered on the basis of a duly executed profit distribution resolution specifying the recipients and income amounts. When are dividends recognized as taxable income? — Dividends paid or payable, as defined by the Tax Code of the Republic of Kazakhstan, are recognized as dividend income (Article 377 of the Tax Code of the Republic of Kazakhstan). Must the special procedure for depositary receipts be applied to every dividend payment? — No. It applies to dividends on shares that are the underlying assets of depositary receipts and are paid to the resident beneficial recipient through a nominee holder, provided the established conditions are met (Article 354 of the Tax Code of the Republic of Kazakhstan). Sources - Tax Code of the Republic of Kazakhstan: Article 13 “Dividends” - Tax Code of the Republic of Kazakhstan: Article 377 “Dividend Income” - Tax Code of the Republic of Kazakhstan: Article 354 on the special procedure for dividends on shares that are the underlying assets of depositary receipts --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_