Document "PayrollAccrualForEmployeesOfOrganizations" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document is intended for payroll accrual for employees of organizations. It is used by HR specialists and accountants to calculate monthly accruals (salaries, bonuses, allowances), vacation pay, sick leave, and severance compensation. The document automates mass accruals for all employees of a department or organization, calculates amounts considering types of calculations, manages settlements with employees, and generates movements in income registers, from which taxes and contributions (individual income tax, pension contributions, social contributions, etc.) are subsequently calculated. It is typically created once a month at the end of the reporting period and serves as the basis for subsequent payments and reporting to funds.

Where to find. Section “Payroll” → “Payroll Accrual” → “Create” button. Direct access to the list is available via the navigation link above.

2. Header Attributes and Table Parts

Header Attributes

Table Part “Accruals”

The main table part with line-by-line calculations for employees and types of calculations.

When processing, the document checks the completeness of mandatory fields: if RegistrationPeriod in the header or Employee, CalculationType, StartDate, EndDate in the line are not filled — processing is blocked with the error “Field … is not filled”.

In addition to “Accruals”, the document contains auxiliary table parts filled during calculation (settlements, amounts of taxes and contributions for individuals), which generate corresponding movements upon processing.

3. Forms

Additionally, forms of assistants/settings for filling (employee selection, calculation parameters) may be used — their composition depends on the release.

4. Key Module Procedures

Below are the handlers and procedures confirmed by evidence for the configuration, as well as typical handlers for documents of this type.

From evidence (manager module, release-base 3.0.68.1)

• CollapseCalculationRowsFromReverse (ManagerModule) — collapses calculation rows “from reverse” (calculation from the amount “in hand”). Checks correctness:
  • issues an error “%1: more than one calculation "from reverse" cannot be calculated for each individual employee in one document!” if PreviousCalculationType <> Row.CalculationType OR PreviousStartDate <> Row.StartDate OR mismatch of end date;
  • issues an error “%1: it is not allowed to change the amount in hand for the "from reverse" calculation during the month (from %2 to %3)” if CurrentAmount <> 0 AND Row.Amount <> CurrentAmount.
• CheckForPersonnelChangesForEmployees (ManagerModule) — checks the compliance of accrual dates with employee personnel events:
  • “Employee "%1" was hired after the accrual date, %2” — when ChangeReason = Enumeration.ChangeReasons.Hire;
  • “Employee "%1" was transferred after the accrual date, %2” — during personnel transfer.

The message texts are quoted verbatim from the code (release 3.0.68.1). When such a message appears, check the corresponding condition. Exact line numbers in evidence are not recorded. (Requires verification for a specific release — procedure signatures between sub-releases may differ.)

Typical Handlers (Standard for Documents of This Type)

• ProcessingPosting(Refusal, PostingMode) (ObjectModule) — formation of movements in accumulation registers/information and accounting entries.
• ProcessingFilling(FillingData, …) (ObjectModule) — filling when entering based on and by default.
• ProcessingFillingCheck(Refusal, CheckedAttributes) (ObjectModule) — control of mandatory attributes before recording/posting.
• BeforeRecording / WhenSettingNewNumber (ObjectModule) — service logic of recording.
• Form commands: filling employees by department/organization, calculation of accruals, recalculation, calculation “from reverse”.

5. Posting and Movements

When posting, the document generates movements in the accumulation registers “Information on Income” (by types of taxes and contributions) and in the settlement register, as well as accounting entries by reflection method.

Registers (from evidence)

The logic of forming movements and entries depends on the settings of the calculation type, the organization's accounting policy, and the reflection method in accounting.

Rates and Calculation Parameters — Kazakhstan, 2026

Example of the basic deduction: 30 × 4,325 = 129,750 ₸ per month; annual limit 360 × 4,325 = 1,557,000 ₸. Do not confuse with the old norm of 14 MRP, which was in effect until 2026.

Accounting Entries (Standard Chart of Accounts RK)

Entries are formed according to the reflection method of the calculation type. Payroll accrual is charged to expense accounts, and the liability to the employee and to the budget/funds is reflected on the credit side:

Specific expense and liability accounts are determined by the register “Methods of reflecting salary in accounting” and the accounting policy. Sales/goods/accounts with counterparties (6010, 7010, 1210, 1030, 1330, 3310, 3130) are not directly involved in this document — they relate to commodity-money operations and are provided for general orientation on the chart of accounts RK.

6. Related Objects and Entry Based On

Data sources for filling:

• Directories Employees, Individuals, Organizations, DepartmentsOfOrganizations;
• CalculationTypes (plans of calculation types) — determine the algorithm and taxation;
• Personnel documents
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