Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
For half a year the employee received the basic IIT deduction — 30 MCI per month. And today he brings an application: "From this month I will apply the deduction at my second place of work." Or the employee's disability status was removed, and he lost the right to the 882 MCI deduction. Or the accountant of a neighboring firm calls: "Your part-time employee is applying the basic deduction with us too — that's not allowed, the deduction is only through one employer." In all these cases you must stop applying the deduction — otherwise the IIT will be considered understated, and during an audit the tax will be additionally assessed with penalties. Exactly one document stops the deduction — "Termination of Provision of IIT Deductions."
1. Purpose
The document records the date from which one or more IIT tax deductions cease to be applied to a specific employee. After posting, the payroll calculation stops reducing taxable income by this deduction, and the IIT to be withheld increases. This is the "switch-off" for previously assigned deductions, paired with the document "Application for IIT Deductions."
2. Where to find
Menu path:
Payroll → Taxes and Contributions → Termination of Provision of IIT Deductions (or via "All payroll documents" → filter by document type).
You can open the list directly in 1C via a navigation link. Copy it, click Tools → "Follow navigation link" (or Ctrl+F11 in the thick client) and paste:
e1cib/list/Документ.ПрекращениеПредоставленияВычетовИПН
New document — the "Create" button in the list form.
2a. How to find out your release
Menu "Help" → "About" (or the i icon in the top right corner). The window that opens shows:
- the platform version (for example, 8.3.24.xxxx);
- the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)."
If your release is lower than 3.0.74.2, some fields and wording may differ — check against what you see on screen.
3. How to fill in
There are few fields, but each directly affects the IIT calculation.
| Field | Required | What it's for / what happens on error |
|---|---|---|
| Organization | Yes | The employer organization for which the accrual is maintained. If there is one organization in the database — it is substituted automatically. If you make a mistake — the termination will "go" to the wrong firm, and in the correct one the deduction will continue to be applied. |
| Document date | Yes | The registration date. Don't confuse it with the date of deduction termination — it is precisely the month/date of termination that affects the calculation, not the document date. |
| Month (period from which the deduction is terminated) | Yes | The key field. From this month the deduction is already NOT applied. Set a past month — you'll have to recalculate closed statements; set a future one — the deduction will still "play out" for the current month. |
| Employee / Individual | Yes | To whom we are terminating the deduction. Choose the same employee to whom the deduction was assigned. Make a mistake with the person — one will have the deduction removed unnecessarily, while the other will keep it. |
| Type of deduction (tabular part or toggle) | Yes | What exactly we are terminating: basic deduction of 30 MCI, deduction of 882 MCI (privileged categories), deductions for OPC/CSHI, deduction for voluntary pension contributions, medical deduction, deduction for remuneration (mortgage "Otbasy Bank"). You can specify several rows. Leave the wrong type — you'll remove the wrong deduction. |
| Reason for termination | Desirable | The grounds: employee's application, application of the deduction at another place of work, loss of the benefit, dismissal. You need it yourself — during an audit the inspector will ask for the grounds. |
| Responsible person / Comment | No | For internal control and change history. |
Order of actions: fill in the organization → select the employee → specify the termination month → mark the types of deductions being terminated → enter the reason → post ("Post and close").
4. Worked example with figures
Condition. The employee's salary — 300,000 ₸/month. Since the beginning of the year, the basic deduction of 30 MCI has been applied to him. MCI 2026 = 4,325 ₸, which means the basic deduction = 30 × 4,325 = 129,750 ₸/month. From September the employee switches to applying the basic deduction at a second employer. You enter "Termination of Provision of IIT Deductions": employee — Akhmetov, month — September 2026, type — "Basic deduction 30 MCI."
How the IIT was calculated BEFORE termination (August):
| Indicator | Amount, ₸ |
|---|---|
| Income | 300,000 |
| − OPC 10% | 30,000 |
| − CSHI 2% | 6,000 |
| − Basic deduction 30 MCI | 129,750 |
| = Taxable income | 134,250 |
| IIT 10% | 13,425 |
How the IIT is calculated AFTER termination (September):
| Indicator | Amount, ₸ |
|---|---|
| Income | 300,000 |
| − OPC 10% | 30,000 |
| − CSHI 2% | 6,000 |
| − Basic deduction | 0 (terminated) |
| = Taxable income | 264,000 |
| IIT 10% | 26,400 |
Result: after posting the document, the IIT to be withheld increases by 12,975 ₸ (this is exactly 10% of the removed deduction of 129,750 ₸).
About the postings. The document "Termination of Provision of IIT Deductions" itself does not generate accounting entries Dr/Cr — it only changes the calculation conditions. The postings will appear in the nearest document "Payroll Accrual for Employees" for September, where the IIT is already increased:
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| IIT withheld from salary | 3350 | 3120 | 26,400 |
| OPC withheld | 3350 | 3220 | 30,000 |
| CSHI withheld | 3350 | 3230 | 6,000 |
Where 3350 — labor payment obligations, 3120 — IIT, 3220 — OPC, 3230 — CSHI. Compare: in August the IIT line would have been 13,425 ₸, in September — 26,400 ₸. The difference of 12,975 ₸ is a direct consequence of your document.
5. Types of operation
The document handles several deduction termination scenarios:
- Basic deduction 30 MCI — the most frequent case: the employee switches to applying the deduction at another employer (by law — only at one place).
- Standard deduction 882 MCI — upon loss of privileged status (disability removed, grounds changed).
- Deductions for OPC / CSHI — under special taxation regimes for the individual.
- Deduction for voluntary pension contributions — termination of the VPC agreement.
- Medical deduction — the limit is exhausted or expenses are terminated.
- Deduction for remuneration (mortgage) — the loan at "Otbasy Bank" is closed.
- Termination of all deductions upon dismissal — as a technical measure so that the deductions don't "carry over" to payments after dismissal.
In one document you can specify several types of deductions for one employee.
6. What is generated upon posting
Register movements (the main thing for this document):
- "IIT Deductions" / "Provided IIT Deductions" — the fact of termination is recorded from the specified date. It is precisely this record that the payroll calculation reads when deciding whether to apply the deduction or not.
- The register of the employee's deduction application history — for controlling the "applied / terminated" periods.
Accounting entries — the document does not create them. The change in IIT is reflected by postings in the payroll accrual document for the corresponding month.
Electronic documents (ESF, AWB) — are not generated. This is a document for accounting of labor and taxes on individuals; it does not relate to the sale of goods and VAT, so invoices and waybills have nothing to do with it.
7. Printed forms
- Printing of the document itself — "Termination of Provision of IIT Deductions" (a form to be filed in the personal file, indicating the employee, type of deduction and date).
- The result is also visible in analytical forms for IIT: the "IIT Tax Accounting Register" and in form 200.00 (declaration on IIT and social tax) — there the removed deduction automatically stops reducing taxable income for the period.
8. Common errors
"The 'Month' field is not filled in" — the termination period is not specified. Fill in the month from which the deduction is no longer applied, and post again.
"The type of deduction is not filled in" — you haven't selected which deduction exactly you are terminating. Add a row to the tabular part and specify the type (for example, "Basic deduction 30 MCI").
The IIT did not change after posting. The reason — the termination month is set as a future period, while you have already accrued the salary for the current one. Check the termination date and re-post the payroll accrual document for the required month.
The deduction was terminated for the wrong employee (namesakes). One had the deduction disappear unnecessarily, the other kept it. Open the document, replace the individual, re-post; if necessary, cancel the posting of the erroneous document.
Double basic deduction (30 MCI at two employers). A classic violation with part-time employees. As long as there is no termination document, the program honestly applies the deduction. Enter a termination for the place where the employee should not apply the deduction.
Termination date — backdated to a closed period. After posting, a recalculation of already submitted statements and, possibly, a correction of form 200.00 will be required. Plan the termination from a date that does not break closed months.
9. FAQ
What is the difference between "Application for IIT Deductions" and "Termination of Provision of IIT Deductions"? The application turns on the deduction (the employee begins to receive it), the termination turns it off. These are paired documents: to stop a previously assigned deduction, there is no need to cancel the application — a separate termination document is entered.
What does the basic IIT deduction equal in 2026? 30 MCI per month. At an MCI of 4,325 ₸ this is 129,750 ₸ per month, but no more than 360 MCI per year. The "14 MCI" norm was in effect until 2026 and is now not applied.
Can an employee apply the basic deduction of 30 MCI at two employers? No. The basic deduction is applied at only one place of work — at the employee's choice. At the second place the employer is obliged to terminate the deduction with this document.
Does the document generate Dr/Cr postings? No. The document itself only changes the calculation conditions (movements in the deduction register). IIT postings (Dr 3350 Cr 3120) appear in the payroll accrual document for the month where the deduction is already not applied.
Is it necessary to generate an ESF or AWB? No. This is a document for labor and taxes on individuals. It has nothing to do with sales, VAT (16% in 2026), invoices and waybills.
From which month will the employee start paying more IIT? From the month specified in the "Month" field. The payroll accrual for this and subsequent months will calculate the IIT without the removed deduction.
How to stop the deduction from mid-year, but keep the previously applied deductions? Simply specify the required termination month. The deductions applied before this date remain — the program does not recalculate past closed periods unless you yourself set a backdated date.
What to do upon an employee's dismissal? You can enter a termination of all his deductions so that they are not applied to possible payments after the dismissal date. This is often done automatically upon dismissal, but check against the deduction register.
How to verify that the deduction has actually been terminated? Look at the "IIT Tax Accounting Register" for the employee for the month after termination — there should be no basic deduction line. Or recalculate the accrual: the taxable income will increase by the amount of the removed deduction.
Can several types of deductions be terminated at once with one document? Yes. In the tabular part specify several rows with different types of deductions for one employee.
10. Related documents
- On the basis of what it is entered: the employee's application, the document "Application for IIT Deductions" (by which the deduction was previously assigned), the dismissal order, a certificate of status change (loss of disability, etc.).
- What is entered / what depends on it afterward: "Payroll Accrual for Employees" (IIT recalculation), "Statement for Salary Payment", the declaration form 200.00 on IIT and social tax. The reverse document — a new "Application for IIT Deductions", if the employee's right to the deduction arises again.
All rates and amounts — per Kazakhstan norms for 2026: MCI 4,325 ₸, MMW 85,000 ₸, basic deduction 30 MCI/month (no more than 360 MCI/year), IIT 10%.
How to find out your release: "Help" → "About" → the line "Accounting for Kazakhstan, edition 3.0."
The guide is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).