Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of the month. You have accrued salary under the unified payment (UP), submitted the 200.00, and now you need to pay into the budget. You open the bank — and you don't understand whether to pay in a single amount or split it by funds, which accounts to clear the liabilities on, and how this will later reconcile with the tax return. This is exactly what the "Unified payment — transfer to funds (budget)" document exists for: it clears the accrued UP liabilities from a cash account and breaks the single amount down into IIT, MPC, MPCE, SC, CSHI, and CCSHI.
1. Purpose
The document records the actual transfer of the unified payment (a special regime for micro and small businesses) to the budget and the state corporation, with distribution among the funds. It writes money off the current account and clears the accrued liabilities on taxes and social payments that are included in the UP. One document = one payment for the period (usually for the month).
2. Where to find it
Path in the interface:
Salary and HR (or Bank and cash desk) → Unified payment → the "Transfer to funds (budget)" journal → the "Create" button.
Direct navigation link — paste it into 1C via "Tools" → "Go to navigation link" (or Ctrl+click in the address bar):
e1cib/list/Документ.ЕППеречислениеВФонды
The link opens the list of all documents of this type for the organization.
2a. How to find out your release
"Help" → "About" (or the ℹ icon in the top-right corner). In the window that opens:
- Platform version — for example, 8.3.24;
- Configuration: Accounting for Kazakhstan, edition 3.0 (3.0.74.2).
If your release is lower, the set of fields and auto-filling may differ. The instruction is current for 3.0.74.2.
3. How to fill it in
Fill it in from top to bottom — some fields pull in the rest.
| Field | Why it's needed / what happens on error |
|---|---|
| Organization (required) | Based on it, the document takes the liability balances, the bank account, and the BCC. Choose the wrong one — and the payment will clear someone else's debts, the tax return won't reconcile. |
| Date (required) | Determines the period in which the cash movements will fall. Set the wrong month — and the liability will be cleared "in the wrong place," a balance will hang in the turnover sheet. |
| Number | Assigned automatically when saved. No need to touch it manually. |
| Bank account / Cash account (required) | Which account the money leaves from. In the standard chart, this is 1030 "Cash in current bank accounts." Make a mistake — and the payment will leave from the wrong account, the bank statement won't close. |
| Cash flow item (CF) | For the cash flow statement. An empty item is a "hole" in the cash flow, but it doesn't prevent posting. |
| Period (accrual month) | Which month you are clearing the UP for. The accrued amounts by fund are selected precisely based on it. |
| The "Funds / taxes" tabular section (required) | Rows: payment type → liability account → amount → BCC → recipient. Filled in automatically based on the accrual data; check that the amounts match the 200.00. |
| Payment purpose | Text for the payment order. Incorrect text/BCC — and the bank will return the payment or the money will "hang" unidentified. |
| Responsible person | Who posted it. Does not affect accounting. |
How to fill the table quickly. Click "Fill" — the document will pull in the balances of accrued UP liabilities for the selected month (IIT, MPC, MPCE, SC, CSHI, CCSHI) and lay them out across accounts and BCCs. If you are paying partially — reduce the amounts manually, the remainder will carry over to the next payment.
The unified payment is transferred to the State Corporation "Government for Citizens," which itself distributes it among the funds. In accounting, you still clear each liability with a separate row — that's how the document is built.
4. Worked example with entries
Conditions. LLP "Astana Trade," a special regime with payment of the unified payment, October 2026. Employees' income (payroll) for the month — 1,000,000 ₸. The UP rate for 2026 is 24.5% of the employee's income. The UP amount for the month is 245,000 ₸, distributed among the funds at accrual as follows:
| UP component | Liability account | Amount, ₸ |
|---|---|---|
| IIT (10%) | 3120 | 70,000 |
| MPC (10%, base ceiling 50 MMW = 4,250,000 ₸) | 3220 | 65,000 |
| MPCE (3.5%) | 3220 | 30,000 |
| Social contributions, SC (5%) | 3210 | 30,000 |
| CSHI (3%) | 3230 | 30,000 |
| CCSHI (2%) | 3230 | 20,000 |
| Total UP | 245,000 |
The IIT base has already been reduced by the standard deduction of 30 MCI (4,325 × 30 = 129,750 ₸) and MPC — the figures in the table are given as the accrual total.
You pay the entire amount from current account 1030. The document generates the entries:
| Dr | Cr | Amount, ₸ | Comment |
|---|---|---|---|
| 3120 | 1030 | 70,000 | IIT |
| 3220 | 1030 | 95,000 | MPC 65,000 + MPCE 30,000 |
| 3210 | 1030 | 30,000 | Social contributions |
| 3230 | 1030 | 50,000 | CSHI 30,000 + CCSHI 20,000 |
| Total | 245,000 |
After posting, the turnovers on accounts 3120, 3210, 3220, 3230 for October are zeroed out, and 245,000 ₸ leaves 1030. In the turnover-balance sheet for these accounts, there should be no balance left at the end of the month — this is the main sign that everything has been paid.
The exact shares of the unified payment's distribution among the funds are set by legislation and change from year to year — check their values in the current edition of the configuration (the document substitutes them itself when filling in). Everything else here — the fund rates and accounts — remains stable.
5. Operation types
The document works within a single action — the transfer of the accrued unified payment, but in the tabular section it simultaneously clears all its components:
- IIT (individual income tax) — account 3120;
- MPC (mandatory pension contributions) — 3220;
- MPCE (mandatory pension contributions of the employer) — 3220;
- SC (social contributions) — 3210;
- CSHI (contributions to social health insurance) — 3230;
- CCSHI (compulsory contributions to social health insurance) — 3230.
You can transfer the full amount or partially for any of the funds — just leave the required rows/amounts.
6. What is generated on posting
Accounting entries — for each fund: Dr of the liability account (3120 / 3210 / 3220 / 3230) — Cr 1030 (or another cash account).
Register movements:
- settlements on taxes, contributions, and deductions (clearing the debt to the budget and funds);
- cash / bank (write-off from the current account);
- data for tax return 200.00 (amounts paid).
This document does NOT generate electronic documents (ESF / SNT). ESF and SNT relate to the sale of goods and services, not to salary payments. Do not look for an ESF issuance here — it is not here and should not be.
7. Printed forms
Via the "Print" button the following are available:
- Payment order — for sending the payment through the bank or exporting to the client-bank;
- Register of transfers by fund — a breakdown of the amount by payment type and BCC (convenient to attach to the payment order and reconcile with the 200.00);
- Accounting reference for the document's movements.
The set of print buttons depends on the settings — if you pay via export to the bank, the payment order is often not printed but an exchange file is generated.
8. Common mistakes
"Organization is not filled in" — no organization is selected in the header. The document doesn't understand whose liabilities to clear. Fill in the "Organization" field.
"Balance exceeded on account 3220 (MPC)" / a negative balance — you are paying more than was accrued. Check whether the salary/UP accrual for this month has been posted and whether the period has been paid twice. Reconcile the amounts with the turnover-balance sheet for accounts 3120–3230.
"Bank account (cash account) is not filled in" — account 1030 or the organization's bank account is not specified. Fill it in, otherwise there is nowhere to write the money off from.
Posted, but the liability wasn't cleared — most often the document was entered in the wrong month (date) or the accrual period in the table doesn't match the actual accrual. Bring the date and period into line with the accrual month.
Doesn't reconcile with tax return 200.00 — the amounts in the table were edited manually and "drifted apart" from the accrual. Click "Fill" again to pull in the correct balances.
The payment was returned by the bank — the wrong BCC or recipient in the payment purpose. Check the BCC for each fund and the State Corporation's details in the purpose.
9. FAQ
How does this document differ from the ordinary "Transfer of taxes"? It is intended specifically for the unified payment special regime (micro and small business): with one operation it clears IIT, MPC, MPCE, SC, CSHI, and CCSHI at once, whereas ordinary documents clear taxes separately.
Why is the amount split among funds if the UP is paid "in a single payment"? Physically, the money leaves in one transfer to the State Corporation, but in accounting each liability must be cleared separately — that's why the table is row-by-row. The State Corporation itself distributes the payment among the funds.
What unified payment rate applies in 2026? 24.5% of the employee's income. Thereafter the rate rises annually on the established schedule.
Can the document be entered based on a salary accrual? Yes. Enter it based on the UP/salary accrual document for the month — the amounts by fund will be pulled in automatically. Or create it manually and click "Fill."
Which cash account should I set? 1030 "Cash in current bank accounts," if you pay from the settlement account. When paying in cash — 1010.
Does the document generate an ESF or SNT? No. Electronic invoices and accompanying waybills do not relate to salary payments.
What to do in case of an overpayment to a fund? Post the payment for the actual amount. The excess will remain as a debit balance on the liability account (for example, 3220) and will be offset in the next period or is subject to refund/offset through the tax authority.
Can I pay only part of the funds? Yes. Leave the required rows in the table or reduce the amounts. The uncleared remainder of the liability will carry over to the next payment.
Why is there a balance left on account 3120 after posting? It means that not all the accrued IIT was paid, or the document's date fell in a different month. Reconcile the period and amounts with the accrual and tax return 200.00.
Where can I see that everything has been paid? In the turnover-balance sheet for accounts 3120, 3210, 3220, 3230 for the month: the balance at the end of the period should be zero (or correspond to an overpayment/underpayment).
10. Related documents
What it is entered based on:
- "Payroll accrual" / the document for calculating the unified payment for the month — the source of amounts by fund;
- data from tax return 200.00 (for reconciliation).
What is entered based on it / alongside it:
- Payment order (outgoing) / export to the client-bank — for the actual sending of money;
- Write-off from the current account — if the bank statement is recorded as a separate document;
- Tax return 200.00 — the declaration where the paid amounts are entered.
How to find out your release
"Help" → "About": the window shows the platform version and the configuration release (Accounting for Kazakhstan, ed. 3.0, 3.0.74.2). Always check against the release — the set of fields and the auto-fill rules depend on it.
This guide was prepared for 1C:Accounting for Kazakhstan, edition 3.0, release 3.0.74.2. All rates and accounts are given according to the norms of Kazakhstan for 2026 (VAT 16%, MCI 4,325 ₸, MMW 85,000 ₸, IIT deduction — 30 MCI).