--- title: "Document \"PayrollAccrualForEmployeesOfOrganizations\" - Technical Description (Accounting for Kazakhstan 3.0.74.2)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/dokument-nachisleniezarplatyrabotnikamorganizaciy-tehnich-en source: BuhGPT --- # Document "PayrollAccrualForEmployeesOfOrganizations" - Technical Description (Accounting for Kazakhstan 3.0.74.2) > **TL;DR:** ```html 1. Identification Parameter Value Object Type Document (Document) Name PayrollAccrualForEmployeesOfOrganizations Full Name Document.PayrollAccrualForEmployeesOfOrganizations Synonym “Payroll accrual for organization employees” Configuration Accounting for Kazakhstan, e --- ```html 1. Identification Parameter Value Object Type Document (Document) Name PayrollAccrualForEmployeesOfOrganizations Full Name Document.PayrollAccrualForEmployeesOfOrganizations Synonym “Payroll accrual for organization employees” Configuration Accounting for Kazakhstan, ed. 3.0 (release 3.0.74.2) Interface Section “Payroll” → “Payroll Accrual” Navigation Link e1cib/list/Document.PayrollAccrualForEmployeesOfOrganizations 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 Attribute Purpose Mandatory Number Unique document number Automatically filled Date Document date Mandatory (automatically filled) Organization The organization for which the accrual is made; determines accounting policy and taxation parameters Mandatory RegistrationPeriod Calculation month (period) for which the salary is accrued. A key attribute — movements are recorded in income registers and the taxation period is determined by it Mandatory Department The department for which mass calculation is performed (used when filling out) Optional Responsible User responsible for the document Optional Comment Arbitrary comment Optional Table Part “Accruals” The main table part with line-by-line calculations for employees and types of calculations. Column Purpose Mandatory Employee The employee to whom the accrual is made Mandatory CalculationType Type of accrual (salary, bonus, allowance, vacation pay, sick leave, compensation, etc.); determines the calculation algorithm, taxation, and accounting reflection method Mandatory StartDate Start of the period for which the accrual is made Mandatory EndDate End of the accrual period Mandatory Amount Amount of accrual (rate/amount/indicator depending on the type of calculation) By calculation type Result Calculated amount of accrual Filled by calculation Department / ExpenseArticle / ReflectionMethod Analytics for forming accounting entries By settings 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 Form Purpose Document Form (DocumentForm) Main input and calculation form: header, table part “Accruals”, filling and calculation commands, printing List Form (ListForm) Viewing, filtering, and navigation through payroll accrual documents; opens via link e1cib/list/… Selection Form (SelectionForm) Selecting a document from other objects (when entering based on, in reports) 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) # Register What It Records Dimensions Resources 1 RN.SettlementsWithEmployeesOfOrganizations Accrued salary (income — debt to the employee) Organization, Employee, CalculationType Amount 2 RN.IINInformationOnIncome Income subject to individual income tax Organization, Individual, RegistrationPeriod IncomeAmount, TaxAmount 3 RN.PVCInformationOnIncome Mandatory pension contributions Organization, Individual, RegistrationPeriod IncomeAmount, ContributionAmount 4 RN.SNInformationOnIncome Social tax Organization, Individual, RegistrationPeriod IncomeAmount, TaxAmount 5 RN.SOCInformationOnIncome Social contributions Organization, Individual, RegistrationPeriod IncomeAmount, ContributionAmount 6 RN.EPInformationOnIncome Unified payment (new in the RK) Organization, Individual, RegistrationPeriod IncomeAmount, PaymentAmount 7 RN.VOSMSInformationOnIncome Contributions to OSMS (employee) Organization, Individual, RegistrationPeriod IncomeAmount, ContributionAmount 8 RN.OOSMSInformationOnIncome Contributions to OSMS (employer) Organization, Individual, RegistrationPeriod IncomeAmount, ContributionAmount 9 RN.PPVCInformationOnIncome Professional pension contributions Organization, Individual, RegistrationPeriod IncomeAmount, ContributionAmount 10 RN.PVRSInformationOnIncome Mandatory pension contributions of the employer Organization, Individual, RegistrationPeriod IncomeAmount, ContributionAmount 11 RS.PaymentPeriodsForMedicalInsurance Payment periods for OSMS — — 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 Indicator Value 2026 MRP 4,325 ₸ MZP 85,000 ₸ VAT Rate 16 % Basic Tax Deduction for IIN 30 MRP/month (not more than 360 MRP/year) IIN 10 % up to 8,500 MRP annual income, 15 % above OPV 10 % (base ceiling 50 MZP) OPVR 3.5 % VOSMS (employee contributions) 2 % OSMS (employer contributions) 3 % SO (social contributions) 5 % Social Tax 6 % 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: Operation Debit Credit Payroll Accrual (labor costs) expense account (section 7, e.g. 7010/7210 by reflection method) 3350 “Short-term debt for labor payment” Withholding IIN 3350 3120 “IIN” Withholding OPV / VOSMS 3350 3220 / 3210 (employee contributions) Accrual of SN, SO, OOSMS, OPVR (at the employer's expense) expense account 3150 / 3210 / 3220 (liabilities to the budget and funds) 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 ``` --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_