1. Identification
| Parameter | Value |
|---|---|
| Object Type | Document |
| Name | Document.SinglePaymentCalculation |
| Synonym | “Single Payment Calculation” |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Interface Section | “Payroll Calculation” → “Single Payment Calculation” (also available from “Taxes and Contributions”) |
| Navigation Link | e1cib/list/Document.SinglePaymentCalculation |
Purpose. The document calculates the single payment (SP) for the employees of the organization in the Kazakhstan taxation and social insurance system. The SP combines mandatory pension contributions (MPC), contributions and deductions for medical insurance (VOSMS, OSMS/OOSMS), individual income tax (IIT), social deductions (SD), as well as MPCR. It is applied monthly by the calculator/accountant after payroll calculation and before the tax payment date. The document forms the basis for regulated reporting (form 200.00, SP declarations) and for settlements with the budget and funds.
Current calculation parameters (RK, 2026):
- MPR = 4,325 ₸, MZP = 85,000 ₸.
- VAT rate — 16 % (for related sales operations; VAT is not charged on the SP itself).
- Basic tax deduction for IIT — 30 MPR per month (= 129,750 ₸), not more than 360 MPR per year.
- IIT — 10 % up to 8,500 MPR of annual income and 15 % above this threshold.
- Contribution/deduction rates: MPC 10 % (base ceiling — 50 MZP = 4,250,000 ₸/month), MPCR 3.5 %, VOSMS 2 %, OSMS 3 %, SD 5 %, social tax 6 %.
2. Header Attributes and Table Parts
Header Attributes
| Attribute | Type | Mandatory | Purpose |
|---|---|---|---|
| Organization | ReferenceLink.Organizations | Yes | Tax agent organization for which the calculation is made |
| RegistrationPeriod | Date (month) | Yes | Tax period (month) for which the SP is calculated |
| Responsible | ReferenceLink.Users | No | Responsible for the document |
| Comment | String | No | Arbitrary comment |
If the Organization or RegistrationPeriod is not filled in — the document is not processed, 1C will issue “Field ... is not filled in”.
Table Part “CalculatedSP”
The main calculation table — one or more rows per individual and month.
| Column | Mandatory | Purpose |
|---|---|---|
| Individual | Yes | Individual for whom the SP is calculated |
| TaxPeriodMonth | Yes | Month to which the accrual relates |
| CalculationType | — | Type of accrual forming the taxable base |
| TaxableBase | — | Base for calculating SP components |
| MPCAmount | — | Mandatory pension contributions (10 %) |
| MPCREmployerAmount | — | Mandatory pension contributions of the employer (3.5 %) |
| VOSMSAmount | — | Contributions for employee OSMS (2 %) |
| OOSMSAmount | — | Deductions for employer OSMS (3 %) |
| IITAmount | — | Individual income tax (10 %/15 %) |
| SDAmount | — | Social deductions (5 %) |
| PaymentAmount | — | Total SP amount for the row |
Table Part “Deductions”
Deductions from income (wage garnishments, alimony, loans, etc.).
| Column | Mandatory | Purpose |
|---|---|---|
| Individual | Yes | Debtor employee |
| CalculationType | Yes | Type of deduction |
| Result | — | Amount of deduction |
| DocumentBasis | — | Basis for deduction (e.g., EnforcementOrder) |
| Recipient | — | Creditor/recipient under the enforcement order |
3. Forms
| Form | Purpose |
|---|---|
| Document Form (DocumentForm) | Main form for input/editing: header, tables “CalculatedSP” and “Deductions”, filling and recalculation commands |
| List Form (ListForm) | List of SP calculation documents, filtered by organization and period |
| Selection Form (SelectionForm) | Document selection when entering based on and in reports |
| Printed forms / reports “Calculation Details” | Breakdown of SP components by individual and month for amount verification (scenario 3.5) |
4. Key Procedures of Modules
From evidence, there are object manager level handlers; breakdown of taxable base and line-by-line calculation is standard for SP calculation documents in RK.
- ManagerModule →
PreparePostingParameters— forms the structure of parameters for posting; here the accounting policy is checked. IfNOT Attributes.IncomeTaxationOrderForEmployees = Enumerations.IncomeTaxationOrderForEmployees.SinglePaymentan error is issued: “The accounting policy does not establish the taxation order for employee income as 'Single Payment'” (texts verbatim from release 3.0.68.1). - ObjectModule →
PostingProcessing— performs requests to parameters and records movements in accumulation registers (see section 5). - ObjectModule →
FillingProcessing— fills the “CalculatedSP” table based on period accruals (scenarios 3.1, 3.2). - Standard form handlers:
FillByEmployees/Selection(scenario 3.2),Calculate/Recalculate,ClearTables(scenario 3.6), command for calculating deductions for a specific employee (scenario 3.4). - Standard object module handlers:
BeforeSaving,ProcessingPostRemoval,CheckFilling.
5. Posting and Movements
The document is payroll-related: movements are recorded in accumulation registers, not directly in accounting accounts (account postings are formed by the documents “Reflection of Salary in Accounting”). Upon posting, the following are formed:
| Register (accumulation) | What is recorded |
|---|---|
| SPInformationOnIncome | One record per individual × month × calculation type: TaxableBase, MPCAmount, VOSMSAmount, IITAmount, SDAmount, OOSMSAmount, MPCREmployerAmount, PaymentAmount — source for form 200.00 |
| SPComponents | Detailing: one record per component × individual × month (resource Amount) |
| SPCalculationsWithFunds | Accumulated debt to be paid to the budget (resource AmountToPay) for all components |
| SettlementsWithEmployeesOfOrganizations | Expense for SP = MPCAmount + VOSMSAmount + IITAmount; for deductions — expense on Result |
| PaidIncomeToEmployeesOfOrganizationsTaxAccounting | IncomeAmount (TaxableBase) per individual × period × department (when the functional option is enabled) |
| SettlementsOfOrganizationsWithRecipientsOfEnforcementOrders | Only for “Deductions” rows with basis EnforcementOrder: incoming amount to be paid to the recipient |
Reflection in accounting (standard chart of accounts of RK, formed by related documents): withheld from income IIT/MPC/VOSMS and obligations of the organization to the budget are recorded in account 3130 (tax liabilities/VAT payable — for the corresponding subaccounts of taxes) and relevant subaccounts of obligations for social payments; monetary transfer to the budget is reflected through account 1030 (money in current accounts). The SP calculation document itself does not make postings in accounts 1210/1330/3310/6010/7010 — these accounts relate to trading/sales operations.
Requires verification (version-specific): the composition of registers and the presence of movements in
PaidIncomeToEmployeesOfOrganizationsTaxAccountingdepend on enabled functional options and may differ between releases 3.0.6x and 3.0.74.
6. Related Objects and Input on Basis
- Payroll Calculation / Accrual of Income to Employees — source of taxable base; SP is calculated after them.
- Organization's Accounting Policy — attribute “IncomeTaxationOrderForEmployees” must be = “SinglePayment”, otherwise posting is blocked.
- Enforcement Orders — basis for rows in the “Deductions” table and records in the register
SettlementsOfOrganizationsWithRecipientsOfEnforcementOrders. - Payment Documents (debit from current account) — entered for transferring the calculated SP to the budget; close the debt from
SPCalculationsWithFunds. - Regulated Reporting — form 200.00 and SP declarations are filled based on
SPInformationOnIncomeandSPComponents.
7. Extension Points
- Object module event handlers (
FillingProcessing,PostingProcessing,CheckFilling) — for non-standard calculation logic or additional checks. - Configuration extension — overriding
PreparePostingParametersin the manager module to soften/change the accounting policy check. - Functional options — control the detailing of movements (e.g., tax accounting of paid income by departments).
- Additional attributes/information — for analytics without changing metadata.
- Event subscriptions and common calculation modules — for integration with external systems (export to ESF/SNT information systems during related sales operations).