--- title: "Civil Law Contract in 2026 in 1C:Payroll and HR Management 3.1" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-15 canonical: https://buhgpt.kz/suraqtar/dogovor-gph-v-2026-godu-programme-1s-zup-3-1-en source: BuhGPT --- # Civil Law Contract in 2026 in 1C:Payroll and HR Management 3.1 > **TL;DR:** What is a civil law contract? In accordance with paragraph 3 of Article 35 of the Entrepreneurial Code of the Republic of Kazakhstan, an individual who does not employ workers on a permanent basis is entitled not to register as an individual entrepreneur (IE) when receiving th --- What is a civil law contract? In accordance with paragraph 3 of Article 35 of the Entrepreneurial Code of the Republic of Kazakhstan, an individual who does not employ workers on a permanent basis is entitled not to register as an individual entrepreneur (IE) when receiving the following types of income: income subject to taxation at the source of payment; property income; How, then, will this person be classified? For work and services performed by such persons, the concepts of work under a contract for work and services (Chapter 32 of the Civil Code of the Republic of Kazakhstan) and work under a contract for the compensated provision of services (Chapter 33 of the Civil Code of the Republic of Kazakhstan) are provided. These types of contracts are civil law contracts (CLC). Main types of civil law contracts - Contract for work and services: Used when a specific tangible result is required (for example, renovating an office, writing a program, or manufacturing furniture). - Contract for the compensated provision of services: Used when the result of the service is intangible and is consumed as it is provided (for example, legal advice, cleaning services, training, or auditing). - Commissioned work agreement: Concluded for the creation of a work of art, literature, science, software, or another intellectual product. - Agency contract / Agency agreement: The agent acts in their own name or on behalf of the client, but always at the client's expense, carrying out assignments (for example, finding clients). - Mandate agreement: The agent performs certain legal actions on behalf and at the expense of the principal. - Commission agreement: The commission agent undertakes, on the instructions of the principal, to conclude one or more transactions in their own name but at the principal's expense. - Contract of carriage / Freight forwarding contract: Used to transport cargo or arrange this process. - Storage agreement: One party undertakes to store an item transferred to it by the other party and return it intact. In 2026, the term of a civil law contract (CLC) in Kazakhstan remains unrestricted by law — it is established by agreement between the parties. However, strict restrictions on the use of such contracts have been introduced since 2026, indirectly affecting their duration: - Prohibition on substituting employment relationships: If a civil law contract lasts for a long time and has the characteristics of an employment contract (a schedule, workplace, and fixed monthly payment), it may be recognized as an employment contract by a court or following an inspection by the Ministry of Labour. - One-off nature: In 2026, it is recommended that civil law contracts be used only to perform specific one-off work or services with clearly defined start and end dates. - Taxes and contributions: From 2025–2026, contractors under civil law contracts are required to pay individual income tax (IIT), mandatory pension contributions (MPC), contributions for compulsory social health insurance (CSHI), and social contributions (SC), making such contracts virtually equivalent to employment contracts in terms of the tax burden. Retention period: Original civil law contracts and certificates of completed work must be retained for at least 5 years. A civil law contract specifies the price for the work performed (services provided) that the person must receive upon fulfilment of the contract terms. If, when the contract is concluded, the final amount receivable cannot be determined, the contract specifies how it is to be determined (for example, if the total quantity of similar work to be performed is unknown, the price per unit of such work is specified). In Kazakhstan in 2026, fulfilment of obligations under a civil law contract is confirmed by a Certificate of Completed Work/Services Rendered signed by both parties, as well as payment documents (a bank statement) confirming the transfer of remuneration. Closing documents are the main protection against reclassification of a civil law contract as an employment contract. How are accruals and payments under a civil law contract processed in 1C:Payroll and HR Management 3.1? Fig. 1. Interface of the “1C:Payroll and HR Management for Kazakhstan, version 3.1” programThe screenshot shows the interface of the “1C:Payroll and HR Management for Kazakhstan, version 3.1” program. The form for creating the primary document “Contract (Work, Services)”, which is used to register civil law contracts in the system, is open. “Contract Terms” tab: Amount: The total cost of the work is 200 000,00. Payment method: The option “based on certificates of completed work” is selected. This is the key setting. Selecting payment “based on certificates” means that simply posting this contract will not automatically accrue money at the end of the month. For the amount to be included in the calculation, an interim document confirming performance of the service must be created. Fig. 2. Creating a Certificate of Completed WorkBecause the contract itself (in the previous screenshots) specified payment “based on certificates of completed work”, this document serves as the basis for payment. By posting this Certificate, you signal to the program that the service has been provided and that remuneration may be accrued and taxes and contributions withheld (IIT, MPC, CSHI, and SC). Fig. 3. Accruals under contractsIn the screenshot, you are using the special document “Accruals under contracts...”. It is generally used when you want to calculate and pay money to a contractor separately and urgently (between regular payroll runs), without waiting until the end of the month. If you calculate payments for everyone together at the end of the month, the same data will automatically be included in the general “Payroll and Contributions Accrual” document. Summary of the sequence: - The contract was created (terms). - The certificate was created (confirmation of the work). Fig. 4. RecordingThis is the final stage of working in the 1C:Payroll and HR Management program. This document serves as a “bridge” for transferring data to the accounting program. Why is this document needed? Without posting this document, you will not be able to export the entries correctly to 1C:Accounting. It consolidates all accruals, withholdings (IIT, MPC), and taxes, allocating them to the accounting accounts specified in the settings. Fig. 5. SynchronizationIn this screenshot, we have opened the data synchronization settings between “1C:Payroll and HR Management” and “1C:Accounting”. This is the tool that “physically” transfers the “Recording Payroll in Accounting” document (which we discussed in the previous step) from the HR database to the accounting database. What should you do now? To complete the cycle and generate accounting entries: In the open window on the right, click “Save and close” to save the settings. In the left-hand window, click the large “Synchronize” button (with the green arrows). Wait for the process to finish. What will happen afterward: The “Recording Payroll in Accounting” document will disappear from the “to be sent” list in Payroll and HR Management and appear in the “1C:Accounting” database. The accountant will only need to open their program, find this document (in the Payroll section), and post it. At that point, the following entries will be generated in the balance sheet: Dr 7210 — Cr 3387. This completes the entire civil law contract processing cycle, from the contract through to the accounting entries. Fig. 6. Document movementsIn the final screenshot, we can see the final result of all the work performed earlier. This is the “Document Movements” window, showing the accounting entries (Debit/Credit) generated by the “Recording Payroll in Accounting” document. Question: How will the basic deduction be applied if an employee works for one organization under both a civil law contract and an employment contract? When calculating the basic salary and remuneration under a civil law contract (income from a tax agent), is the basic deduction of 30 MCI applied to both employees, meaning that the deduction is applied twice to the same individual within the same organization? Answer: If, during a calendar month, a tax agent has obligations to pay one individual income in the form of employee income and income from the sale of goods, performance of work, or provision of services, the basic tax deduction is applied within the amount of the basic tax deduction for the calendar month in the following sequence: 1) to the employee's income – within the amount of such income; 2) to income from the sale of goods, performance of work, or provision of services to the tax agent – in the remaining amount of the basic tax deduction. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_