Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0).
A manager is going to Almaty for negotiations for five days. You already know: for these days he is paid not his salary, but his average earnings, while per diems and tickets will be processed later in a separate advance report. If you simply "forget" about the business trip, the program will accrue the usual salary based on the wage rate for these days — and you will get an incorrect amount payable, incorrect IIT, and incorrect contributions. To prevent this, you open the document "Business Trips of Organizations". It records the very fact of the employee's absence from the workplace on official business and forces the payroll calculation for these days to go by the average, not by the wage rate.
1. Purpose
The document registers an employee's business trip: period, place, purpose. For the days of the business trip it calculates and accrues average earnings instead of payment based on the wage rate, and also prints HR orders (T-9, T-10). This document does not reflect the trip's monetary expenses (per diems, travel, accommodation) — they are processed via an advance report.
2. Where to find
Section "Payroll" → group "Business trips, vacations, sick leaves" (or the "See also" block) → journal "Business trips" → button "Create".
To open the journal right away: Main menu → Tools → Navigate to a navigation link and paste:
e1cib/list/Документ.КомандировкиОрганизаций
2a. How to find out your release
Main menu → Help → About. In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — a line like "Accounting for Kazakhstan, revision 3.0 (3.0.74.2)". It is the release that determines whether your fields and printed forms match this guide. If the release is different, some screens may differ.
3. How to fill in — field by field
You have opened a new document. Fill it in from top to bottom.
- Organization (REQUIRED). The main one is substituted. If there are several companies — select the one where the employee is registered, otherwise the calculation will take someone else's schedule and someone else's data for the average.
- Document date (REQUIRED). This is the date of the order registration, not the departure date. Usually the day before the trip begins is entered — when the order was signed.
- Employee (REQUIRED). One person in the header. If a group is traveling — either create a document for each, or use the tabular section with a list of employees (if it is enabled in your form). Make a mistake with the employee, and the average will be calculated based on someone else's earnings.
- Start date and End date of the business trip (REQUIRED). These are the boundaries of the absence. The program itself will determine how many working days there are inside according to the production calendar, and it is exactly for these that the average will be accrued. If you set the end date earlier than the start date — the document will not be posted.
- Release the position / Retain the position — the flag affects whether the position is considered occupied during the trip period (important for selection / staffing arrangement). For an ordinary business trip the position is retained.
- Method of reflection (cost account). Determines which account the average earnings will go to: administrative staff — 7210, production — 8410/8110, selling expenses — 7110. An error here distorts the cost of goods and the expenses of the period.
- Payment / Accrue average earnings — leave it enabled. It is exactly this flag that turns the document from "just an HR order" into an accrual. If you clear it — the program will register the absence but will not accrue any money.
- Destination, Target organization, Basis, Purpose of the business trip — details for the printed forms T-9 and T-10. They do not affect the calculation, but without them the order will come out blank, and the HR officer will return the document to you.
After filling in, click "Calculate" (if the button exists) — the program will show the amount of average earnings and the number of days. Check the figure with your own eyes: if the average is suspiciously equal to the salary or to zero — it means there is no data for the calculation period (see section 8).
4. Worked example with figures
Situation. Manager Sergeyev S.S. (administrative staff, salary 300,000 ₸) is sent on a business trip to Almaty from March 16 to 20, 2026 — these are 5 working days. The average daily earnings for the calculation period (12 months) came to 6,800 ₸.
Calculation of average earnings for the business trip:
| Indicator | Value |
|---|---|
| Average daily earnings | 6,800 ₸ |
| Working days of the business trip | 5 |
| Accrued based on the average | 34,000 ₸ |
The document "Business Trips of Organizations" enters this amount instead of the salary-based payment for March 16–20. The remaining days of March are calculated based on the wage rate separately in "Payroll Calculation".
Postings. The document itself makes no movements on accounting accounts — it creates an entry in the calculation registers. Average earnings enter the accounting records when the month is closed with the document "Reflection of payroll in accounting":
| Dr | Cr | Amount | Description |
|---|---|---|---|
| 7210 | 3350 | 34,000 ₸ | Average earnings accrued for the business trip (administrative staff) |
Next, on the entire month's payroll (including these 34,000 ₸), taxes and contributions are withheld in the payroll calculation at the 2026 rates. For the share attributable to the business trip's 34,000 ₸:
| Indicator | Rate | Amount |
|---|---|---|
| OPV (at the employee's expense) | 10% | 3,400 ₸ |
| VOSMS (at the employee's expense) | 2% | 680 ₸ |
| IIT (after OPV, VOSMS and the deduction) | 10% | depends on total monthly income |
| OSMS (at the employer's expense) | 3% | 1,020 ₸ |
| SO (at the employer's expense) | 5% | 1,700 ₸ |
| OPVR (at the employer's expense) | 3.5% | 1,190 ₸ |
The postings for withholdings/accruals are formed by "Reflection of payroll in accounting", not by the business trip document itself. Reminder: the basic IIT deduction in 2026 is 30 MCI per month (30 × 4,325 = 129,750 ₸), not 14 MCI.
Separately — the trip's expenses. Per diems, tickets and the hotel are processed via an advance report, not by this document. Per diems in the RK are exempt from taxes within 6 MCI per day = 6 × 4,325 = 25,950 ₸/day. Example of a posting for the advance report:
| Dr | Cr | Amount | Description |
|---|---|---|---|
| 7210 | 1250 | 25,950 ₸ | Per diem for 1 day within the norm |
| 7210 | 1250 | 40,000 ₸ | Airline ticket (without VAT from a non-payer) |
5. Types of operation
The document is designed for HR-and-payroll situations:
- Business trip with payment — the standard: the absence is registered and average earnings are accrued.
- Business trip without payment (registration of absence only) — when there is no need to calculate the average (the payment flag was cleared).
- Business trip of a group of employees — if the form has a tabular section with a list, one document for several people with a common purpose and period (form T-9a is printed).
6. What is generated on posting
- Movements in the payroll calculation registers — the accrual "Payment based on the average for the business trip time" with the amount and period. This is the main result: it is from here that "Payroll Calculation" learns that the salary should not be accrued for these days.
- Register of recorded working time — the days of the business trip are marked with the code "K", not "Я", so that the timesheet is correct.
- The document does not make accounting postings directly. The average amount is posted to the accounts (Dr 7210/8410 Cr 3350) through the document "Reflection of payroll in accounting" when the month is closed.
- This document does not create electronic documents (ESF, SNT) — a business trip is not a sale. ESF and SNT relate to sales/transfer documents, not to payroll ones.
7. Printed forms
Under the "Print" button the following are available:
- Order (instruction) on sending an employee on a business trip — form T-9 (for one employee).
- Order on sending employees on a business trip — form T-9a (for a group).
- Travel certificate — form T-10.
- Official assignment and report on its execution — form T-10a.
8. Common mistakes
- "The 'Employee' field is not filled in" — no worker is selected in the header. Select the employee from the "Employees" directory (not "Individuals").
- "The end date cannot be earlier than the start date" — the period dates are mixed up. Check "Start date" / "End date".
- "Failed to calculate average earnings: there is no earnings data for the calculation period" — the employee was hired recently or there were no accruals over the 12 months. Check whether the hiring documents and previous accruals are posted; if there is no data, the average is taken from the current month's salary.
- "For employee … a deviation is already registered in the specified period" — there is a vacation/sick leave/another business trip on these same dates. Periods cannot overlap — adjust the dates or cancel the duplicating document.
- The average equals the salary exactly — the calculation period is empty, and the program substituted the current wage rate. This is not a posting error, but check: perhaps you need to add data about past accruals.
- The business trip is posted, but in the payroll calculation the days are still based on the salary — the business trip document was created after "Payroll Calculation" was posted. Repost the month's payroll calculation.
9. FAQ
Does this document accrue per diems and payment for tickets? No. It accrues only the average earnings for the working days of the trip. Per diems, travel and accommodation are processed via the employee's advance report.
Which rate should the average be calculated by — the salary or the average earnings? Always the average earnings for the preceding 12 months. The salary for the days of the business trip is not accrued — the average replaces it.
In what amount are per diems exempt from taxes in 2026? Within 6 MCI for each day of a business trip within Kazakhstan: 6 × 4,325 = 25,950 ₸/day. Above the norm — the employee's taxable income.
Are the average earnings for a business trip subject to IIT and contributions? Yes, in full, like ordinary wages: OPV 10%, VOSMS 2%, IIT 10% (taking into account the 30 MCI deduction), and the employer pays OSMS 3%, SO 5%, OPVR 3.5%, social tax 6%.
How to arrange a business trip for a group of employees? Fill in the tabular section with the list of workers (if it is in the form) and print form T-9a. Or create a separate document for each.
The document creates no postings — is that normal? Yes. The accounting postings (Dr 7210 Cr 3350) are formed by "Reflection of payroll in accounting" when the month is closed. The business trip only registers the accrual in the calculation registers.
What to do if the employee returned earlier or stayed longer? Change the "End date" and repost the document, then repost "Payroll Calculation" for the month, so that the average is recalculated for the actual days.
How to remove double payment if both the salary and the average were accrued for the days of the business trip? Check the order: the business trip document must be posted before the payroll calculation. Repost "Payroll Calculation" — the salary for these days will disappear automatically.
Is it necessary to issue an ESF for a business trip? No. ESF and SNT are issued for sales and movement of goods, and an employee's business trip is not a sale.
How to print a travel certificate? Button "Print" → "Travel certificate (form T-10)". Before printing, fill in the destination and the purpose.
10. Related documents
- On the basis of what it is entered: the employee's data is taken from "Hiring" and "HR transfer"; the calculation base — from past payroll accruals.
- What is entered after / on the basis of it: "Payroll Calculation" for the month (picks up the accrual), "Advance report" (per diems, tickets, accommodation), "Reflection of payroll in accounting" (postings), "Payroll payment sheet" (payout).
How to find out your release: Main menu → Help → About — there the platform version and configuration release are indicated.
This guide was prepared for release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0).