Document "Reflection of Salary in Regulated Accounting" (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document reflects the accrued wages of employees in the accounting (AC) and tax (TA) records of organizations in Kazakhstan. It is used by payroll accountants and chief accountants monthly, after salary calculation and accrual, to generate correspondences on labor cost accounts, social deductions, taxes (IIT, social tax) and reserves. It generates entries in the AC and TA registers based on accrual data, ensuring compliance with the organization's accounting policy. As a rule, it is filled in automatically based on posted payroll accrual documents.

Current RK norms for 2026 affecting the amounts of accruals/deductions reflected by this document: MCI = 4,325 ₸, MMW = 85,000 ₸, basic tax deduction for IIT — 30 MCI per month (no more than 360 MCI per year); IIT 10 % up to 8,500 MCI of annual income and 15 % above the threshold; MPC 10 % (base ceiling 50 MMW), EMPC 3.5 %, MHIC 2 %, CSHI 3 %, SD 5 %, social tax 6 %. The VAT rate in RK is 16 % (not directly related to this document, given as a reference value of the configuration).

2. Header attributes and tabular sections

2.1 Header attributes

2.2 Tabular section “ReflectionInAccounting”

The main tabular section — a line-by-line list of postings by employees.

Mandatory columns to fill in — AccountDr, AccountCr, Amount. If they are not filled in, 1C will not post the document and will issue the error “Field … is not filled in”.

3. Forms

4. Key module procedures

The following handlers are confirmed from evidence (message texts are given verbatim from release 3.0.68.1; in 3.0.74.2 the logic is preserved):

• Form.DocumentForm → СформироватьПроводкиНУ — generates tax accounting postings based on the already generated AC postings. Contains a control: if the AC has not yet been filled in, a message is issued:

  “To generate tax accounting postings, it is necessary that accounting postings have already been generated!”

  The trigger condition in the code: Объект.ОтражениеВУчете.Количество() = 0. (Requires verification: the exact name of the command/procedure in 3.0.74.2 may have changed.)

• ПриИзмененииСчетаДт (event handler of the AccountDr column of the tabular section) — when the debit account is changed, it recalculates the ext. dimension selection parameters: the analytics types are taken from the chart of characteristic types linked to the account. After changing the account, previously filled-in ext. dimensions require reconsideration. Performs validation of ext. dimension types.

Typical handlers of this kind of object (general configuration logic):

• ОбработкаПроведения(Отказ, РежимПроведения) (object module) — when РучнаяКорректировка = Ложь, it calculates entries based on accrual data; when РучнаяКорректировка = Истина, it generates entries strictly according to the tabular section. Checks that the mandatory accounts are filled in and that the amounts are balanced.
• ЗаполнитьПроводкиБУ / auto-fill — collects data on accruals, deductions, taxes and deductions for the ПериодРегистрации for the Организации and expands into tabular section lines by employees/departments.
• ОбработкаЗаполнения — filling in when entering on the basis of or creating a new document.
• ПередЗаписью / generation of КраткийСоставДокумента — updating the service description of the document contents.

5. Posting and entries

5.1 Posting logic

• Without manual adjustment (РучнаяКорректировка = Ложь): entries are calculated automatically based on payroll accrual data for the period.
• With manual adjustment (РучнаяКорректировка = Истина): automatic calculation is disabled; entries are generated strictly according to the “ReflectionInAccounting” lines. The amounts are controlled by the user.
• Upon posting, the entries in the AC/TA registers are rewritten and the КраткийСоставДокумента field is updated.

5.2 Registers

• Accounting register “SelfSupporting” (AC) — the main postings for each line of the tabular section.
• Accounting/accumulation register for TA — parallel tax accounting amounts, permanent and temporary differences (generated by the “Generate TA postings” command only after the AC is filled in).

5.3 Typical correspondences (standard RK chart of accounts)

Salary accrual and related liabilities are reflected by postings of the type “costs / settlements” → “liabilities to personnel, budget and funds”:

The specific credit accounts (group 31xx for taxes and deductions, 3350 for wages) and Dr accounts (7110/7210/8110, etc.) depend on the setup of methods for reflecting salary in accounting and on the organization's accounting policy. An example of changing the cost account from evidence: changing СчётДт from 7110 to 7210 to transfer a cost item.

Accounts from the general RK chart of accounts used in the configuration (for reference): 1210 (short-term accounts receivable of customers), 1030 (money in current accounts), 1330 (goods), 3310 (accounts payable to suppliers), 3130 (VAT payable), 6010 (income from sales), 7010 (cost of sales).

5.4 Controls upon posting

• Validation of ext. dimension types when changing the account (via ПриИзмененииСчетаДт).
• Check that the debit and credit accounts and the amount are mandatory to fill in.
• Control of the presence of AC postings before generating TA (see section 4).

6. Related objects and entry on the basis of

Data source objects (accrual):

• Payroll accrual documents and related payroll documents (accruals, vacations, sick leaves, one-time accruals) — serve as the source of amounts during auto-fill.

Analytical catalogs (ext. dimensions):

• Организации, ФизическиеЛица, ПодразделенияОрганизаций, СтатьиЗатрат, ВидыНачислений / methods for reflecting salary in accounting.

Charts of accounts:

• ПланСчетов.Хозрасчетный (standard RK chart of accounts) and related charts of characteristic types of ext. dimensions.

Receiver registers:

• Accounting register “SelfSupporting” (AC), tax accounting registers/amounts (TA).

Entry on the basis of. The document is, as a rule, the final link of the “Payroll” block and itself serves as a source for routine operations (month-end closing, generation of reporting on taxes and deductions). Direct entry “on the basis of” this document is usually not provided in the standard configuration.

7. Extension points

• Methods for reflecting salary in accounting — a standard mechanism for setting up Dr/Cr accounts and analytics without changing the code; the main point for adapting postings to the accounting policy.
• Configuration extension (Extensions): overriding/supplementing ОбработкаПроведения of the object module for non-standard postings; adding header attributes/tabular section columns through adaptable forms.
• Event subscriptions of the document (ПередЗаписью, ПриПроведении) — for integration with external accounting circuits.
• The ПриИзмененииСчетаДт handler — a point for adding one's own ext. dimension validation for custom cost accounts.
• Additional reports and data processors (SSL) — mass adjustment of documents for a period (scenario 3.5), export of postings.
• Generation of TA postings — when maintaining separate TA, the logic of differences (permanent/temporary) can be additionally configured through reflection methods and accounting policy parameters.

Requires verification in the specific release: the exact names of auto-fill procedures and form commands, as well as the composition of TA columns — they are version-specific and in 3.0.74.2 may differ from those confirmed for release 3.0.68.1.