Document "ReflectionOfSalaryInAccounting" — Accounting for Kazakhstan 3.0

1. Object identification

Purpose. The document transfers to the regulated (accounting and tax) accounting the results of the payroll calculation performed in the “Payroll and HR Management for Kazakhstan” configuration (ZUP 3). It reflects accrued wages, employer contributions, deductions from employees’ wages, statutory deductions (IIT, MPC), estimated liabilities (reserves) and — for civil-law (GPH) contracts — turnovers for VAT purposes. It is used by the accountant monthly after closing the month in ZUP 3 when working in the “ZUP 3 → Accounting” bundle (data synchronization). When maintaining payroll autonomously within “Accounting for Kazakhstan” itself, postings are generated by payroll accrual documents, and this document is used as an integration document.

2. Header attributes and tabular sections

2.1. Header attributes

If a required attribute is not filled in, the platform will not post the document and will issue an error like “Field … is not filled in”.

2.2. Tabular sections

НачисленнаяЗарплатаИВзносы — accruals to employees and employer contributions.

УдержаннаяЗарплата — deductions from wages (writs of execution, alimony, loans, trade union dues, etc.).

РегламентированныеУдержания — taxes and mandatory contributions withheld from wages (IIT, MPC, MHIC).

ПеняПоВзносамИОтчислениям — penalties on contributions and deductions.

3. Forms

There is no explicit description of forms in the evidence; for a document of this type the typical set of forms is as follows:

4. Key module procedures

BSL evidence with path:line references is not attached. Below is the set of handlers typical for this type of document (object module / form module).

Object module:

• ОбработкаЗаполнения(ДанныеЗаполнения, ...) — filling in the header and tabular sections when entered on the basis of another document or when loaded from ZUP 3.
• ОбработкаПроверкиЗаполнения(Отказ, ПроверяемыеРеквизиты) — checking the filling of required fields (ПериодРегистрации, Организация, ВидОперации, required tabular section columns).
• ПередЗаписью(Отказ, РежимЗаписи, РежимПроведения) — pre-write data preparation.
• ОбработкаПроведения(Отказ, РежимПроведения) — generating register movements (see section 5): initializing record sets, distributing across accounts according to the reflection method and operation type, generating accounting and tax postings, movements in accumulation registers.
• ОбработкаУдаленияПроведения(Отказ) — clearing movements when posting is cancelled.

Form module:

• ПриСозданииНаСервере — configuring the visibility of tabs/columns depending on ВидОперации.
• ВидОперацииПриИзменении — rebuilding the form when the operation type changes.
• ПриИзменении handlers for tabular section rows — recalculating amounts and substituting accounts by the reflection method.

Requires verification (version-specific): the exact list of procedures and the presence of server calls of the ZUP 3 exchange subsystem in edition 3.0.74.2.

5. Posting and movements

The document generates movements in the following registers. Accounts are given according to the typical RK Chart of Accounts; rates are according to Kazakhstan norms for 2026.

5.1. AccountingRegister.Типовой (accounting)

Accrued wages and employer contributions

• Dr cost accounts (by the reflection method: 7210 administrative expenses, 7110 selling expenses, 8110/8410 production, 2930 construction in progress, etc.) Cr 3350 “Short-term payables on wages” — for the amount of accruals.
• Employer contributions: Dr the same cost accounts, Cr:
  • 3220 “Liabilities on pension payments” — MPCE 3.5%;
  • 3210 “Liabilities on social insurance” — SC 5%;
  • medical insurance account (3210/MHI subaccount) — MHI 3%;
  • 3150 “Social tax” — social tax 6% (net of SC in the prescribed manner). Analytics: divisions, individuals, operation types.

Deductions from wages

• Dr 3350 “Short-term payables on wages” Cr 3330 “Short-term payables to others” / 1010 — to recipients of deductions. Analytics: recipient counterparties, basis documents (writs of execution, loan agreements).

Statutory deductions

• Dr 3350, Cr:
  • 3120 “Individual income tax” — IIT 10% (15% on the portion of annual income above 8,500 MCI);
  • 3220 “Liabilities on pension payments” — MPC 10%;
  • medical insurance account — MHIC 2%.

Reserves (estimated liabilities)

• Dr cost accounts, Cr 3430 “Short-term estimated liabilities” (reserves for leave, bonuses, severance payments). When a reserve is used — reverse (reversing) postings.

5.2. AccountingRegister.Налоговый (tax accounting)

Similar postings at the tax-accounting valuation with adjustments for temporary/permanent differences. Generated only if the organization is a CIT payer (corporate income tax).

5.3. AccumulationRegister.НДСКВозмещению

• For operations under GPH contracts, the turnover on purchased services is registered for VAT purposes.
• Movement type — receipt (registration of turnover for VAT recovery). VAT rate — 16% (RK norm for 2026).

5.4. AccumulationRegister.ВзаиморасчетыОрганизацийСПолучателямиИЛ

• For deductions under writs of execution, settlements with recipients are registered.
• Movement type — expense (arising of the organization’s liability to the recipient).

5.5. Reference rates and limits (RK, 2026)

6. Related objects and entry on the basis

• ZUP 3 (integration). The main data source is synchronization with “Payroll and HR Management for Kazakhstan”. The document is filled in automatically with data on accruals, contributions and deductions exported from ZUP after the month is closed.
• Payroll reflection methods in accounting (catalog) — determine cost accounts and posting analytics.
• Individuals / Employees, Divisions, Counterparties — movement analytics.
• Writs of execution, loan agreements — basis documents for deductions.
• Payment documents (outgoing payment order, debiting from the current account) — payment of IIT, MPC, MPCE, SC, MHI/MHIC, social tax; accounts 3120, 3150, 3210, 3220 are closed by payments from 1030.
• ESF / SNT (IS ESF) — for income of individuals under GPH subject to VAT, electronic invoices are issued.

Typical “on the basis” entry for an integration document is not the main scenario: data comes through the exchange with ZUP 3, not through manual entry on the basis of another object.

7. Extension points

• Payroll reflection methods — configuring the mapping of accrual types to cost accounts without changing the code.
• Exchange rules with ZUP 3 — the composition and mapping of exported data during synchronization.
• Event subscriptions and configuration extensions — for ОбработкаПроведения/ОбработкаЗаполнения with custom posting logic (for example, additional analytics, specific reserves).
• Organization’s accounting policy — the CIT/VAT payer flag controls the generation of tax and VAT movements.
• SSL (Standard Subsystems Library) — mechanisms for versioning, additional attributes and print forms.

Requires verification (version-specific): the exact names of the tax accounting registers and the medical insurance subaccounts (MHI/MHIC) in edition 3.0.74.2 — they depend on the current Chart of Accounts and the settings of the specific database.