Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You have closed the month in "Payroll and HR Management": you accrued salaries, calculated IIT, MPC, MHIC, social contributions, social tax. The numbers are there, but in the balance sheet — silence. Labor costs did not land on the expense accounts, the debt to employees and the budget is not visible, form 200.00 has nothing to back it up. This is exactly where this document is needed. It takes ready-made amounts from Payroll (or manually entered ones) and turns them into accounting entries. It does not calculate anything itself — it reflects.
Let's figure out how to fill it in so that the entries land on the right accounts the first time.
1. Purpose
The document transfers payroll calculation results into accounting: it generates entries for accruals, withholdings (IIT, MPC, MHIC) and employer contributions (social tax, SC, CHI, EMPC). This is the "bridge" between the HR-payroll circuit (Payroll 3) and accounting. In the "Accounting for Kazakhstan" configuration itself, it serves as the point of receiving data from Payroll or manually entering the consolidated amounts for the month.
2. Where to find it
Section "Payroll" → "Reflection of payroll in accounting" (list of documents).
A quick way to open the list right in 1C: menu "Tools" → "Go to navigation link" and paste:
e1cib/list/Документ.ОтражениеЗарплатыВБухучете
A new document — the "Create" button in the list form.
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens you will see two lines: the platform version (for example, 8.3.24.x) and the configuration release of "Accounting for Kazakhstan" — you should have 3.0.74.2. If the release is lower, some fields and calculation rules may differ: update via "Configuration" → "Check for updates".
3. How to fill it in
Header
| Field | Why and what happens on error |
|---|---|
| Organization (required) | It determines the accounting policy and the chart of accounts. Make a mistake — the entries will go to the wrong company, and settlements with employees will not reconcile. |
| Accrual month (required) | The period for which the payroll is reflected. Based on it, the document pulls amounts from Payroll and feeds into the reporting (200.00). Set the wrong month — the amounts will be doubled or lost. |
| Date (required) | The date of the entries. Set it to the last day of the accrual month. An earlier date — expenses will fall into another period and the month-end closing will "drift". |
| Number | Assigned automatically, we don't touch it by hand. |
Tabular section "Reflection of payroll"
Each row is a single amount that needs to be posted. Key columns:
| Column | Why and what happens on error |
|---|---|
| Division | Cost analytics. An empty division — an entry without a breakdown, the cost report "goes blind". |
| Individual | Analytics on account 3350. Without it you won't break down the debt by employee, the statement won't close out the balance. |
| Method of reflection (key) | A reference book where the debit account (7210, 8112, 7110, etc.) and its analytics are set. If you don't fill it in — the program doesn't know which expense account to charge the accrual to, and the entry won't be generated. |
| Type of operation | The type of amount: accrual, IIT, MPC, SC, etc. It is precisely what sets the credit account. Mix it up — MPC will go to the IIT account. |
| Amount (required) | The actual figure from the Payroll calculation. |
The method of reflection is configured once: section "Payroll" → "Accounting settings" → "Methods of reflecting payroll in accounting". There you link the item to the debit account (7210 "Administrative expenses", 8112 "Wages of production workers", 7110 "Selling expenses"). After that the document substitutes everything itself.
When loading from Payroll, the header and table are filled in automatically — you just need to check that all rows have the method of reflection set and the amount filled in. If Payroll and Accounting are in the same database (CORP/integration), the document is created by synchronization; with file exchange — via "Data loading".
4. A worked example with entries
Given. LLP "Astana-Trade", an employee — a manager (administrative staff), salary 300,000 ₸ for September 2026. Resident, one place of work. Calculated in Payroll (figures per KZ-2026: MCI 4,325 ₸, deduction 30 MCI, rates IIT 10%, MPC 10%, MHIC 2%, CHI 3%, SC 5%, EMPC 3.5%, social tax 6%):
- Accrued: 300,000
- MPC (withheld): 300,000 × 10% = 30,000
- MHIC (withheld): 300,000 × 2% = 6,000
- IIT deduction: 30 × 4,325 = 129,750
- Taxable income: 300,000 − 30,000 − 6,000 − 129,750 = 134,250
- IIT (withheld): 134,250 × 10% = 13,425
- Payable: 300,000 − 30,000 − 6,000 − 13,425 = 250,575
At the employer's expense:
- SC: (300,000 − 30,000) × 5% = 13,500
- CHI: 300,000 × 3% = 9,000
- EMPC: 300,000 × 3.5% = 10,500
- Social tax: (300,000 − 30,000 − 6,000) × 6% − 13,500 = 15,840 − 13,500 = 2,340
Entries upon posting:
| No. | Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|---|
| 1 | Salary accrued | 7210 | 3350 | 300,000 |
| 2 | MPC withheld | 3350 | 3220 | 30,000 |
| 3 | MHIC withheld | 3350 | 3210 | 6,000 |
| 4 | IIT withheld | 3350 | 3120 | 13,425 |
| 5 | Social tax accrued | 7210 | 3150 | 2,340 |
| 6 | Social contributions (SC) accrued | 7210 | 3210 | 13,500 |
| 7 | Employer CHI accrued | 7210 | 3210 | 9,000 |
| 8 | EMPC accrued | 7210 | 3220 | 10,500 |
Control. The credit balance on 3350 broken down by employee after the entries = 250,575 ₸ — exactly the amount you must pay out. It is precisely this amount that the payment statement will take.
5. Types of operation
Each row of the table carries one type — the credit account depends on it:
| Type of operation | Credit | Meaning |
|---|---|---|
| Accrued salary | 3350 | Salaries, bonuses, vacation pay, sick leave at the employer's expense |
| IIT | 3120 | Individual income tax (withholding) |
| MPC | 3220 | Mandatory pension contributions of the employee (10%) |
| EMPC | 3220 | Employer's pension contributions (3.5%) |
| MHIC | 3210 | CHI contributions at the employee's expense (2%) |
| CHI | 3210 | Employer's CHI deductions (3%) |
| Social contributions (SC) | 3210 | 5% at the employer's expense |
| Social tax | 3150 | 6% minus SC |
| Other withholdings | 3350 / 1250, etc. | Alimony, loans, deposition |
6. What is generated upon posting
- Movements in the accounting register "Self-supporting" — entries from section 4 (Dr of expense / Cr of liabilities).
- Data for cost calculation — accruals for production divisions (8112) participate in the month-end closing.
- Consolidated amounts form the basis of the IIT and social tax declaration — form 200.00.
This document does not create electronic documents: ESI (ESI IS) and CNT relate to the sale of goods and services, not to payroll. Don't look for an ESI issuance button here — there is none and there should not be one.
7. Printed forms
- Accounting statement (a summary of the document's entries) — the main printed form for filing.
- The "Document movements" report (the "Show entries" button, the Dr/Cr icon) — not a printed form in the strict sense, but it is printed out as a breakdown.
Detailing by employees, taxes and contributions is printed from Payroll (pay slips, summary of accruals) — in accounting this document already stores the summary.
8. Common mistakes
"Cost accounting account not filled in" / a row without an entry. The reason is that the method of reflection is not set or the debit account is not specified in it. Open the reference book of reflection methods, enter the account (7210/8112/7110) and refill the document.
"The document is posted, but there are no movements." All amounts in the rows are zero (loading from Payroll did not pull the calculation) or the type of operation is not filled in. Check whether the month is closed in Payroll and repeat the load.
"The amount of entries in the credit of 3350 does not equal the amount payable." An extra accrual crept into the calculation or a withholding was missed. Reconcile the document table with the Payroll summary of accruals line by line.
"Duplicate movements for the period detected" during month-end closing. Two reflection documents were posted for one month. Keep one, mark the other for deletion.
9. FAQ
The document was not filled in with data from Payroll. What to do? Check that the calculation is completed in Payroll and the required month is closed, and that your organization is selected in the synchronization settings. With file exchange — perform "Data loading" from Payroll, then open the created document.
I posted it, but there are no entries. Why? Either the amounts in the rows are zero, or the "Method of reflection"/"Type of operation" is not filled in. Without the debit account (from the method of reflection) and the credit account (from the type of operation), the row is not posted.
Can I enter the document manually, without Payroll? Yes. Create the document, add rows, specify the method of reflection, the type of operation and the amount. This is done when the salary is calculated in a separate database or in a spreadsheet.
What date should it be posted with? The last calendar day of the accrual month. Then the expenses and liabilities will fall into the correct period and the month will close correctly.
Why do SC, CHI and MHIC sit on the same account 3210? This is the standard account "Social insurance liabilities". The separation is done by sub-account (type of payment), not by different accounts. For MPC and EMPC it is similar — account 3220.
How to allocate salary across different expense accounts (7210 and 8112)? Through the reference book "Methods of reflecting payroll in accounting": for administrative employees — a method with Dr 7210, for production ones — with Dr 8112. The method is tied to the employee/division in Payroll.
Does the document create an ESI or CNT? No. ESI and CNT are sales documents. Payroll has nothing to do with them.
Where to get the amounts for form 200.00? The posted document generates balances on 3120 (IIT), 3150 (social tax), 3210 (SC, CHI, MHIC) and 3220 (MPC, EMPC) — it is precisely these that fill the 200.00 declaration for the quarter.
The amount payable does not match the statement — where to look? Reconcile the credit balance of 3350 by employee with the statement amount. The discrepancy is usually in a missed withholding (MPC/MHIC/IIT) or an extra accrual in a row.
10. Related documents
- Based on / where it comes from: data from the "Payroll and HR Management" (Payroll 3) configuration through synchronization or loading. With manual accounting — based on the summary of accruals.
- What is entered after / based on it:
- Write-off from the current account and the Payment statement — settle the debt on 3350 (Dr 3350 Cr 1030) and transfer taxes/contributions to the budget and funds (Dr 3120/3150/3210/3220 Cr 1030).
- Regulated report 200.00 — takes the amounts of IIT, social tax, MPC/EMPC, SC, CHI/MHIC.
- Month-end closing — allocates accruals from the production accounts (8112) into cost.
How to find out your release: "Help" → "About the program" — there the platform version and configuration release are indicated.
The guide was prepared for "Accounting for Kazakhstan", release 3.0.74.2 (edition 3.0). When updating the configuration, verify against the set of fields.