Document "EmployeeDeductionsCalculationForOrganizations" — technical description

1. Object Identification

Purpose. The document is intended for the automated calculation of all types of deductions from the wages of employees of organizations in Kazakhstan:

• IIT — individual income tax;
• MPC — mandatory pension contributions;
• CMSHI — contributions to mandatory social medical health insurance;
• Other deductions — alimony, writs of execution, loans, repayment of debts, etc.

The document is a key link in the payroll calculation chain: accruals → deductions → payment. It is used monthly by payroll specialists after payroll accrual and before generating payment statements. It automatically generates movements across the registers of settlements with the budget, funds, and employees, ensuring correct tax and personnel accounting.

Current RK norms for 2026 used in the calculation: MCI = 4,325 ₸, MW = 85,000 ₸, basic IIT tax deduction 30 MCI/month (no more than 360 MCI per year), IIT 10% up to 8,500 MCI of annual income and 15% above, MPC 10% (base ceiling 50 MW), CMSHI 2%.

2. Header Attributes and Tabular Sections

2.1 Header Attributes

2.2 Tabular Sections

The document contains several tabular sections — one for each type of deduction/calculation. Required columns (without which the document cannot be posted):

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

Notes on typical amount columns (filled in automatically during calculation): taxable income, amount of applied deduction, tax/contribution base, rate, and calculated amount. The basic IIT deduction is applied in the amount of 30 MCI = 129,750 ₸ per month; the MPC base ceiling is 50 MW = 4,250,000 ₸ per month.

3. Forms

4. Key Module Procedures

No evidence with BSL paths to procedures was provided. Below are typical handlers characteristic of the deduction calculation document in this configuration:

• ОбработкаПроведения(Отказ, РежимПроведения) (object module) — the main handler for generating movements across 13 accumulation registers. When РучнаяКорректировка = Истина, it skips the automatic calculation and records movements from the tabular section data.
• ЗаполнитьПоСотрудникам() / “Fill” (form/object module) — automatic calculation of deductions for all or selected employees of the organization for the ПериодРегистрации based on previously posted accruals.
• РассчитатьИПН(), РассчитатьОПВ(), РассчитатьВОСМС() — service procedures for calculating amounts for each type of deduction, taking into account rates, deductions, and base ceilings.
• ПрименитьНалоговыеВычеты() — calculation of applied IIT deductions (basic 30 MCI, deductions by application, benefits) with control of the annual limit of 360 MCI.
• ОбработкаЗаполнения(ДанныеЗаполнения) — filling the header when entering on the basis of another document.
• ПередЗаписью / ПриПроведении (form) — checking that required fields are filled in and that the period is correct.

Exact procedure names and lines are version-specific — requires verification in the specific build 3.0.74.2 (Configurator → object module / form module).

5. Posting and Movements

The document generates movements across 13 accumulation registers:

Movement logic:

• In normal mode, for each row of the tabular sections (IIT, MPC, CMSHI, Deductions, TaxDeductions), the corresponding records are generated in the registers.
• The …РасчетыСБюджетом and …РасчетыСФондами registers — movement of type “Receipt” (increase in obligations).
• The ВзаиморасчетыСРаботникамиОрганизаций register — movement of type “Expense” (reduction of debt to the employee due to the deduction).
• The information registers (ИПНСведенияОДоходах, ОПВСведенияОДоходах, ВОСМССведенияОДоходах, СведенияОбИсчисленииВычетовИПН) are filled in for regulated reporting — primarily form 200.00.
• When РучнаяКорректировка = Истина, automatic calculation is not performed — movements are recorded strictly according to the tabular sections.

Accounting entries. The deduction calculation itself, as a rule, records obligations in the accumulation registers; accounting entries for the deduction and transfer are generated together with the accrual and payment documents. When recorded in accounting, the accounts of the standard RK chart are used:

The analytics of the payables accounts to funds/budget may differ in a specific build — requires verification against the organization’s working chart of accounts.

6. Related Objects and Entry on the Basis

Source documents (preceding in the payroll chain):

• Payroll accrual documents (accrual forms the base for deductions);
• НалоговыйВычетИПН / employee applications — the data source for the НалоговыеВычеты tabular section;
• Writs of execution (data for ВзаиморасчетыОрганизацийСПолучателямиИЛ).

Target documents (subsequent):

• Payroll payment statements (via cash desk/bank) — use the debt reduced by deductions from ВзаиморасчетыСРаботникамиОрганизаций;
• Payment documents for transferring IIT to the budget and MPC/CMSHI to the funds (1030 “Cash in current accounts”);
• Regulated reporting (form 200.00) — uses the registers of income and deduction information.

Entry on the basis. The typical scenario is filling in the document automatically based on the accrual data for the period using the “Fill” button (for all/selected employees), rather than manual entry on the basis of a specific document.

Typical work scenarios:

1. Monthly calculation of deductions for all employees of the organization (at the end of the month, after accruals, before statements).
2. Calculation for a list of selected employees (recalculation after adjustments for individual employees).
3. Calculation for a specific employee with a view of the details (verification/resolution of disputed situations).
4. Application of tax deductions and IIT benefits (based on employee applications).
5. Calculation of deductions under writs of execution (alimony, fines, repayment of debts).

7. Extension Points

• Configuration extensions (Extensions): overriding/supplementing ОбработкаПроведения to add custom types of deductions or registers without changing the standard configuration.
• Event subscriptions (ПередЗаписью, ПриЗаписи, ПередУдалением) — for additional control of deduction limits (for example, limiting the total deduction to a share of the wage).
• Form module: adding custom fill checks and service calculation commands.
• Additional processing/reports (SSL) — for reconciling the calculated amounts of IIT/MPC/CMSHI and controlling annual limits (360 MCI for the deduction, 50 MW for the MPC base).
• Configuring the accounting policy and tax parameters — rates and limits (16% VAT for related operations, IIT 10/15%, MPC 10%, CMSHI 2%, EPPC 3.5%, SMHI 3%, SC 5%, social tax 6%) are stored in the information registers of parameters and must be updated for 2026.