Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You have closed the month, accrued the payroll — and now you need to calculate how much to withhold from employees and how much to pay on top at the employer's expense. IPN, OPV, OPVR, VOSMS, OSMS, social contributions, social tax — seven different amounts, each with its own base, its own cap and its own account. Calculating this by hand in Excel is a direct path to form 200.00 not balancing and the 30 MCI deduction not being applied to the employee. The "Calculation of TaSC" document takes the accrued income and breaks it down into all taxes, contributions and deductions, posts the entries and fills in the declaration with data.
1. Purpose
"Calculation of TaSC" (calculation of amounts of taxes and social contributions) calculates for each employee the IPN, mandatory pension contributions (OPV), employer contributions (OPVR), contributions and deductions for medical insurance (VOSMS, OSMS), social contributions (SO) and social tax. It also generates accounting entries for withholdings and liabilities to the budget and funds.
2. Where to find it
Section "Payroll" → "Calculation of taxes, contributions and deductions" (list of "Calculation of TaSC" documents) → the "Create" button.
A quick way to open the list directly in the program: "Tools" → "Go to navigation link" and paste:
e1cib/list/Документ.РасчетСНиСО
2a. How to find out your release
"Help" → "About the program" (or the "i" icon in the upper right corner). In the window that opens you will see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release is older, the rates and deductions may differ: update to the current one before filing reports.
3. How to fill it in
The document is calculated automatically, but before that it is important that the payroll for the month has been posted. Otherwise there will be nothing to calculate.
| Field | Why it matters and what happens on error |
|---|---|
| Organization (required) | Social tax rates, benefits and accounting accounts are taken from it. If there is one organization in the database, it will be filled in automatically. Make a mistake — and the taxes will fall on the wrong company and 200.00 will not balance. |
| Accrual month (required) | The month for which the payroll was accrued. It is for this period that the document pulls up the income. Set the wrong month — and the program will not find any accruals, the amounts will be zero. |
| Date (required) | The posting date. Usually the last day of the accrual month. The period of the entries and their inclusion in reporting depend on it. |
| Division | If you are calculating not for the whole company but for a department. Leave it empty — all divisions will be taken. |
| Responsible | Who posted the document. Does not affect the calculation, needed for control. |
Next, click "Fill" (or "Calculate") — the tabular section will be filled with a list of employees and columns of amounts: income, OPV, VOSMS, deductions, taxable income, IPN, OPVR, OSMS, SO, social tax.
What to check by eye before posting:
- Whether the 30 MCI deduction is applied for employees. In 2026 the basic tax deduction for IPN is 30 MCI per month (129,750 ₸ at MCI of 4,325 ₸), but not more than 360 MCI per year. It is applied only if the employee has filed an application for deductions. No application — the "Deduction" column is empty, the IPN is overstated.
- Whether the OPV base is exceeded: the cap is 50 MMW per month (50 × 85,000 = 4,250,000 ₸).
- Social tax: it is reduced by the amount of SO. The "Social tax" column should already show the difference (calculated minus SO), not the full amount.
Post the document with the "Post" or "Post and close" button.
4. Worked example with entries
Conditions. An employee, salary 300,000 ₸ for September 2026. An application for deductions has been filed — we apply 30 MCI. 2026 indicators: MCI 4,325 ₸, MMW 85,000 ₸.
Calculation of withholdings from the employee:
| Indicator | Calculation | Amount, ₸ |
|---|---|---|
| Income accrued | — | 300,000 |
| OPV (10%) | 300,000 × 10% | 30,000 |
| VOSMS (2%) | 300,000 × 2% | 6,000 |
| Deduction 30 MCI | 30 × 4,325 | 129,750 |
| Taxable income for IPN | 300,000 − 30,000 − 6,000 − 129,750 | 134,250 |
| IPN (10%) | 134,250 × 10% | 13,425 |
| Take-home pay | 300,000 − 30,000 − 6,000 − 13,425 | 250,575 |
IPN is 10%, because the employee's annual income is far below the threshold of 8,500 MCI, above which the 15% rate begins.
Calculation at the employer's expense:
| Indicator | Base | Calculation | Amount, ₸ |
|---|---|---|---|
| OPVR (3.5%) | 300,000 | ×3.5% | 10,500 |
| OSMS (3%) | 300,000 | ×3% | 9,000 |
| SO (5%) | 300,000 − 30,000 = 270,000 | ×5% | 13,500 |
| Social tax (6%) | 300,000 − 30,000 − 6,000 = 264,000 | 264,000 × 6% = 15,840, minus SO 13,500 | 2,340 |
Entries upon posting:
Withholdings from wages (Dr 3350 "Payroll payable"):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3350 | 3120 | 13,425 | IPN withheld |
| 3350 | 3220 | 30,000 | OPV withheld |
| 3350 | 3230 | 6,000 | VOSMS withheld |
Employer liabilities (Dr 7210 "Administrative expenses" — the account depends on where the wages are allocated: 7110, 8110, etc.):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3220 | 10,500 | OPVR accrued |
| 7210 | 3230 | 9,000 | OSMS accrued |
| 7210 | 3210 | 13,500 | SO accrued |
| 7210 | 3150 | 2,340 | Social tax accrued (net of SO) |
5. Types of operation
The document does not have a separate "Type of operation" field — it always solves one task: calculation of TaSC from accrued income. But within a single document it covers all types of payments:
- IPN — individual income tax (10% / 15% above 8,500 MCI of annual income);
- OPV — mandatory pension contributions of the employee (10%);
- OPVR — mandatory pension contributions of the employer (3.5%);
- VOSMS — employee contributions for medical insurance (2%);
- OSMS — employer deductions for medical insurance (3%);
- SO — social contributions (5%);
- Social tax — social tax (6% net of SO).
6. What is generated upon posting
- Accounting entries — for withholdings (Dr 3350) and liabilities to the budget and funds (Cr 3120, 3150, 3210, 3220, 3230).
- Movements in the registers for accounting of individuals' income and taxes, settlements with the budget and funds — from which the 200.00 declaration (on IPN and social tax) and the data for payments to the ENPF and FSMS are then assembled.
This document does NOT generate electronic documents (ESF, SNT) — ESF and SNT relate to the sale of goods and services, not to payroll. The result of "Calculation of TaSC" goes into tax reporting (form 200.00), not into the ESF IS.
7. Printed forms
- "Calculation of taxes, contributions and deductions" — a calculation statement with a breakdown of amounts by employee and totals for the organization (the main form for checking before filing the report).
- Summary of amounts by type of payment — for reconciliation with 200.00.
Detailed payslips for each employee are printed from the "Payroll accrual" document, not from here.
8. Common mistakes
"The 'Organization' field is not filled in" No organization is selected. Fill in the header — without it the document will not post.
Amounts are zero after "Fill" / "No data to calculate" "Payroll accrual" has not been posted for the selected month. First post the accrual, then fill in "Calculation of TaSC".
IPN is overstated, the "Deduction" column is empty The employee has no application for tax deductions, so the 30 MCI deduction is not applied. Enter the application (section "Payroll" → deduction information) and recalculate the document.
"The base for calculating OPV exceeds the limit value" The employee's income is more than 50 MMW (4,250,000 ₸). This is not an error but an informational message — OPV is calculated from the cap. Check that the base is capped correctly.
"The document date is not within the accrual period" The date is outside the selected accrual month. Bring the date to the last day of the accrual month.
Social tax is doubled with the full amount, not reduced by SO Check the setting in the accounting policy: social tax is paid net of SO. In our example this is 15,840 − 13,500 = 2,340, not 15,840.
9. FAQ
What is the difference between "Payroll accrual" and "Calculation of TaSC"? "Payroll accrual" calculates the income itself (salary, allowances) and posts the entry Dr 7210 Cr 3350. "Calculation of TaSC" takes this income and breaks it down into taxes, contributions and deductions. These are two consecutive steps of one month.
What is the current IPN deduction? From 2026 the basic tax deduction is 30 MCI per month (129,750 ₸ at MCI of 4,325 ₸), but not more than 360 MCI per year. The former rate of 14 MCI no longer applies.
When is the 15% IPN rate applied? The 15% rate is applied to the portion of annual income above 8,500 MCI (36,762,500 ₸ per year). Below this threshold — 10%.
Why is the social tax so small? Social tax (6%) is reduced by the amount of social contributions (SO, 5%). The difference is paid to the budget. If SO is greater than the calculated social tax, the amount payable is zero.
Do OPV and VOSMS deductions from the IPN base need to be calculated separately? Yes, the program does this itself: taxable income for IPN = income − OPV − VOSMS − 30 MCI deduction. Check that all three reductions are reflected in the columns.
Is there a cap on the OPV and OSMS base? Yes. For OPV the base is limited to 50 MMW per month (4,250,000 ₸), for OSMS and VOSMS — 10 MMW (850,000 ₸). Above the cap no contributions are accrued.
Does the document generate ESF or SNT? No. ESF and SNT are documents for the sale of goods and services. "Calculation of TaSC" concerns payroll and feeds form 200.00.
To which account do withholdings and liabilities go? Withholdings from the employee — Dr 3350. IPN — Cr 3120, social tax — Cr 3150, SO — Cr 3210, OPV and OPVR — Cr 3220, VOSMS and OSMS — Cr 3230.
What to do if the rates in the database changed after an update? Repost "Calculation of TaSC" for the open months after updating the release — the amounts will be recalculated at the current rates. Check the release via "Help" → "About the program".
10. Related documents
- On the basis of what it is entered: data on accrued income is taken from "Payroll accrual for employees of organizations". Without a posted accrual the calculation will be empty.
- What is entered afterwards: based on the results of the calculation, payment documents are generated for transferring IPN, social tax, OPV/OPVR, VOSMS/OSMS and SO, as well as wage payment ("Payment statement", "Write-off from the settlement account"). The totals are included in the declaration under form 200.00.
How to find out your release: "Help" → "About the program" — there the platform version and configuration release are shown.
The instruction has been prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. All rates and limits are per the norms of Kazakhstan for 2026 (MCI 4,325 ₸, MMW 85,000 ₸).