Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You've received a writ of execution: alimony must be withheld from the wages of the mechanic Akhmetov — a quarter of his income for one child. The payroll accountant has already calculated the salary, and now you need to compute the withholding amount specifically from the "take-home" pay (after OPV, VOSMS and IIT), register it so that it reduces the employee's payment, and create a liability toward the alimony recipient. Doing long division on a calculator and then editing the payroll sheet "by hand" is a recipe for error. That's exactly what the "Calculation of Employee Withholdings of Organizations" document is for: you specify the type of withholding, the percentage or amount, and the document itself takes the required base and generates the posting.
1. Purpose
The document registers and calculates withholdings from employees' income: alimony and other withholdings under writs of execution, repayment of loans and material damage, trade union dues, voluntary withholdings. It reduces the amount payable to the employee and creates a liability of the organization toward the withholding recipient.
2. Where to find it
Section "Payroll" → group "Payroll" → "Calculation of Employee Withholdings of Organizations" → button "Create".
Direct navigation link (menu "Tools" → "Go to navigation link", paste and click "Go"):
e1cib/list/Документ.РасчетУдержанийРаботниковОрганизаций
This way you'll open the list of all withholding documents without wandering through the menus.
2a. How to find out your release
Menu "Help" → "About" (or the ℹ️ icon in the top right corner). In the window that opens you'll see the line "Configuration: Accounting for Kazakhstan, edition 3.0 (3.0.74.2)" and the 1C:Enterprise platform version. If your release is older — some fields and the base calculation algorithm may differ, in which case check against your version.
3. How to fill it in
Open a new document and go through the fields top to bottom.
| Field | Req. | Why and what happens if wrong |
|---|---|---|
| Number | — | Assigned automatically upon saving. Don't touch it manually — you'll disrupt the numbering. |
| Date | ✅ | Determines the period and month of withholding. Set the date to the next month — the withholding won't appear in the current payroll sheet. |
| Organization | ✅ | On whose behalf we withhold. With several legal entities, an error will lead to withholding at the "wrong" firm. |
| Month of withholding (accrual month) | ✅ | The period for which the withholding is calculated. Must match the month of salary accrual, otherwise the base will be taken from another month or turn out to be zero. |
| Responsible | — | Who prepared the document, filled in from the user settings. |
| Comment | — | For yourself: number and date of the writ of execution, full name of the recipient. |
Table section
Each row is one withholding for one employee.
- Employee ✅ — from the "Individuals" / "Employees" reference book. Make a mistake — and you'll withhold from another person.
- Type of withholding ✅ — an item of the "Organization Withholdings" reference book. It is what defines the calculation method (percentage, fixed amount, share of income), the accounting account, and the recipient. If the type doesn't exist — create it right from the row (selection button → "Create").
- Indicators for calculation — depending on the type: percentage (for example, 25 for alimony for one child), amount (fixed amount), share (1/4, 1/3). You fill in what the selected type requires.
- Result — the calculated amount. Click "Calculate" (button above the table) — the program takes the base for the specified month and computes it. The amount can be corrected manually if, for example, the writ limits the maximum.
- Counterparty / recipient — to whom the withheld amount will go (the alimony recipient, the bank for a loan, the trade union). Leave it empty — and the withholding will "hang" on the account with no addressee.
- Accounting account — the accounts payable account for the withholding (usually 3390 "Other short-term accounts payable" or 3520). Filled in from the type of withholding.
It's more convenient to fill the table for all employees at once with the button "Fill" → "By scheduled withholdings" — then all active writs of execution and recurring withholdings will be pulled in.
Important about the base. Alimony and withholdings under writs of execution are calculated not from the accrued salary, but from the income after deduction of OPV, VOSMS and IIT — that is, from the "take-home" amount. This is built into the standard "Alimony" withholding type; check that your type has exactly "Share of income net of taxes" set in the calculation method.
After filling in — "Post and close".
4. Worked example with figures and postings
Given. Mechanic Akhmetov, salary for September 2026 — 300,000 ₸. Writ of execution: alimony for one child — 1/4 (25%) of income. Standard RK rates for 2026: OPV 10%, VOSMS 2%, IIT 10%, basic deduction 30 MCI = 30 × 4,325 = 129,750 ₸.
Step 1. Calculate the base for alimony (take-home income).
| Indicator | Amount, ₸ |
|---|---|
| Accrued (salary) | 300,000 |
| OPV 10% | −30,000 |
| VOSMS 2% | −6,000 |
| IIT-taxable income: 300,000 − 30,000 − 6,000 − 129,750 (deduction 30 MCI) | 134,250 |
| IIT 10% | −13,425 |
| Income after taxes (alimony base) | 250,575 |
Step 2. Calculate the alimony.
Alimony = 250,575 × 25% = 62,643.75 ₸.
Step 3. What goes into the document. In the row: Employee — Akhmetov, Type of withholding — "Alimony", Share — 1/4, Result — 62,643.75, Counterparty — the alimony recipient, Account — 3390.
Posting upon posting the document:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3350 | 3390 | 62,643.75 | Alimony withheld from Akhmetov's salary under the writ of execution |
Where 3350 is "Short-term payroll payable", 3390 is "Other short-term accounts payable" (liability toward the alimony recipient).
Result. Akhmetov will take home 250,575 − 62,643.75 = 187,931.25 ₸. When you transfer the alimony from the settlement account, the liability will be closed with the posting Dr 3390 Cr 1030 for 62,643.75 ₸ (the "Write-off from settlement account" document).
5. Types of operation (types of withholdings)
The document works through the "Organization Withholdings" reference book. Standard types:
- Alimony — percentage/share of income after taxes, under a writ of execution.
- Withholdings under writs of execution — other recoveries (fines, debts) as a fixed amount or percentage.
- Withholding toward repayment of an employee's loan/advance.
- Withholding for material damage caused.
- Trade union dues (usually 1% of the accrued amount).
- Voluntary withholdings at the employee's request (in favor of third parties, additional contributions).
Each type has its own calculation method: a fixed amount, a percentage of accruals, a share of income net of mandatory withholdings and IIT.
6. What is generated upon posting
Accounting postings: for each row — Dr 3350 Cr of the withholding accounting account (3390, 3520, etc.).
Movements in accumulation registers:
- "Mutual settlements with employees of organizations" — reduce the amount payable to the employee (this is exactly why the withholding automatically appears in the payroll sheet).
- "Employee withholdings of organizations" — accumulate data for withholding reports and control of balances under writs of execution/loans.
The document does NOT generate electronic documents (ESF, SNT) — it is an internal payroll calculation document, unrelated to sales and VAT.
7. Printed forms
Via the "Print" button the following are available:
- Employee pay slip (the withholding is shown in the "Withheld" section).
- Payroll sheet / withholding summary for the month.
- Withholding calculation reference (breakdown of the base and amount for a specific writ).
- Accounting reference (for the document's postings).
The exact set of forms depends on the type of withholding and the print settings in your release.
8. Common mistakes
"The value of the 'Type of withholding' attribute is not filled in" — the type is not selected in the row. Open the "Type of withholding" cell and select an item or create a new one.
"Result = 0 after clicking 'Calculate'" — there is no accrued salary for the specified month, or the month of withholding does not match the accrual month. Check that the "Payroll and contributions accrual" document for this month is posted, and that the "Month of withholding" field matches.
"The amount of withholdings exceeds the permissible limit" — by law you cannot withhold more than 50% of income (for alimony and a number of recoveries — up to 70%). The program will warn you if the sum of all withholdings exceeds the limit. Reduce the amount or spread it over the next month.
"The document is posted, but the withholding didn't appear in the payroll sheet" — most often the document date is later than the sheet date, or the withholding was posted after the sheet had already been filled in. Refill the payroll sheet.
"The counterparty (recipient) is not filled in" — the withholding was posted, but there is no one to pay: when transferring, you won't find the addressee. Specify the recipient in the row and repost.
9. FAQ
Q: From what amount is alimony calculated — from the salary or from the "net" income? A: From the income after deduction of OPV, VOSMS and IIT, that is, effectively from the "take-home" amount. This is already built into the standard "Alimony" type. With a salary of 300,000 ₸, the base in 2026 will be 250,575 ₸, alimony 1/4 = 62,643.75 ₸.
Q: Why does the calculation use a basic deduction of 30 MCI and not 14 MCI? A: From 2026 the basic IIT deduction is 30 MCI per month (30 × 4,325 = 129,750 ₸), but no more than 360 MCI per year. The 14 MCI norm applied until 2026 and should not be used in 2026 calculations.
Q: What is the maximum percentage that can be withheld from a salary? A: As a general rule — no more than 50% of income after taxes. For alimony for minor children, compensation for harm to health and a number of recoveries — up to 70%. If there are several withholdings, together they must not exceed the limit.
Q: The document calculates the withholding — does it also accrue the salary? A: No. The accrual is done by the "Payroll and contributions accrual" document. "Calculation of withholdings" only takes the ready base for the month and withholds from it. Therefore the accrual must be posted earlier.
Q: How can I withhold alimony from several employees at once with a single document? A: Add a row for each employee or click "Fill → By scheduled withholdings" — all active writs of execution and recurring withholdings will be pulled in.
Q: Does the document generate ESF or SNT? A: No. This is an internal payroll document. Electronic invoices (ESF in the ESF IS) and SNT are generated by sales documents, not withholding documents.
Q: To which account does the withheld amount go? A: To the credit of the liability account for the withholding type — usually 3390 "Other short-term accounts payable" (alimony, recoveries) in correspondence with the debit of 3350 "Short-term payroll payable".
Q: How do I record the transfer of alimony to the recipient? A: With the "Write-off from settlement account" document with the posting Dr 3390 Cr 1030 for the withheld amount. This closes the liability toward the recipient.
Q: I posted the withholding, but the employee received full salary in the payroll sheet. Why? A: The payroll sheet was filled in before the withholding was posted. Open the sheet and click "Fill" again — the withholding from the "Mutual settlements with employees" register will reduce the amount payable.
Q: Can I manually correct the calculated amount? A: Yes. The "Result" field is editable — if the writ of execution limits the amount or a fixed amount is set, enter the required value over the calculated one.
10. Related documents
On the basis of what it is entered / what precedes it:
- "Payroll and contributions accrual" — provides the base (accrued income, OPV, VOSMS, IIT) from which the withholding is calculated.
- The "Organization Withholdings" reference book and data from writs of execution / loan agreements with the employee.
What is entered after it:
- "Payroll payment sheet" — takes the withholding into account and reduces the amount to be paid out.
- "Write-off from settlement account" / "Cash disbursement order" — transfer of the withheld amount to the recipient (alimony, bank, trade union), posting Dr 3390 Cr 1030.
How to find out your release
Menu "Help" → "About": there you'll find the 1C:Enterprise platform version and the configuration release. This guide has been prepared and verified for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). On other releases the interface and the withholding base calculation algorithm may differ slightly.
Material prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.