Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
An accountant records a one-time payment to an individual — remuneration under a contract, financial assistance, dividends, or income in kind. This cannot be done through the usual "Payroll Accrual": that involves salaries and a timesheet, whereas here you have a single amount for a specific person, from which you still need to withhold IIT (individual income tax), OPV (mandatory pension contributions), and VOSMS (contributions to mandatory social health insurance) and post the employer's contributions. You open "Registration of Other Payments," enter the individual, the type of income, and the amount — and the document itself calculates the taxes, contributions, and entries, and the amounts flow into declaration 200.00. Below is how to fill it in without errors and what to check.
1. Purpose
The document records one-time and irregular income of individuals that is not accrued through regular payroll: remuneration under GPH (civil-law) contracts, financial assistance, dividends, income in kind, other payments. It calculates IIT withheld at source, OPV, OPVR (employer's mandatory pension contributions), VOSMS, SO (social contributions), OSMS (mandatory social health insurance), and social tax, and generates accounting entries and movements in tax registers.
2. Where to find it
Section "Payroll" → "All payroll documents" (or "Payroll" → "Other payments," depending on the interface setting) → document journal → the "Create" button.
A quick way to open the list directly in 1C: "Main menu" (☰) → "Tools" → "Navigate by navigation link" and paste:
e1cib/list/Документ.РегистрацияПрочихВыплат
2a. How to find out your release
"Help" → "About the program" (or ☰ → "About the program"). In the window that opens you can 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)." Match this guide against this line: in different releases the set of fields and the tax calculation algorithm may differ.
3. How to fill it in
| Field | Required | Purpose and what happens if you get it wrong |
|---|---|---|
| Organization | Yes | Accounting accounts and tax settings are pulled based on it. Get it wrong — and the entries and 200.00 will go to the wrong legal entity. |
| Date | Yes | The date the income is recorded. Determines the accrual period and the MRP/MZP rates. Backdating into a closed period causes a discrepancy with the already-submitted 200.00. |
| Number | Auto | Assigned automatically upon saving. Do not touch it manually. |
| Accrual month / Period | Yes | The tax period in which the income will land in the 200.00 and ENPF/FSMS. A wrong month — and the income will "drift" into the wrong report. |
| Individual / Employee | Yes | The recipient. Their IIN, details, status (resident/non-resident), and entitlement to deductions are taken from them. If not selected, IIT and OPV will not be calculated correctly. |
| Type of payment (type of income) | Yes | The key field. It determines which taxes and contributions the amount is subject to (see section 5). An error here = incorrect withholdings. |
| Amount (accrued) | Yes | The income amount before withholdings. OPV, VOSMS, and IIT are calculated from it. |
| Apply tax deduction | No | The flag for applying the basic deduction of 30 MRP for IIT. Set it if the individual has filed an application. Set it without an application — and you will understate IIT. |
| Cost account / Accounting account | Yes | Where to allocate the accrual (7210, 7010, 8110, etc.). The correctness of the expenses depends on it. |
| Payment method / Payment date | No | Affects the deadline for remitting IIT and contributions. |
| Comment | No | For your own reference: the basis, contract number, order number. |
Sequence: select the organization and period → add the individual to the tabular section → specify the type of payment and the amount → if necessary set the deduction flag → check the calculated taxes on the tabs → "Post and close."
4. Worked example with entries
Scenario. LLP "Aktiv" (a VAT payer, general tax regime) pays employee A. Akhmetov another taxable payment of 300,000 ₸ for September 2026. The employee is a resident of the RK, the deduction application has been filed, the cost account is 7210 "Administrative expenses." 2026 rates: MRP 4,325 ₸, deduction 30 MRP = 129,750 ₸.
Calculation of withholdings from the employee:
| Indicator | Base | Rate | Amount |
|---|---|---|---|
| OPV | 300,000 | 10 % | 30,000 |
| VOSMS | 300,000 | 2 % | 6,000 |
| Income taxable under IIT | 300,000 − 30,000 − 6,000 − 129,750 | — | 134,250 |
| IIT | 134,250 | 10 % | 13,425 |
| Net payable | 300,000 − 30,000 − 6,000 − 13,425 | — | 250,575 |
Contributions and taxes at the employer's expense:
| Indicator | Base | Rate | Amount |
|---|---|---|---|
| OPVR | 300,000 | 3.5 % | 10,500 |
| SO | 300,000 − 30,000 (OPV) = 270,000 | 5 % | 13,500 |
| OSMS | 300,000 | 3 % | 9,000 |
| Social tax | (300,000 − 30,000 − 6,000) × 6 % − SO 13,500 | 6 % | 2,340 |
Entries upon posting:
| Dr | Cr | Amount | Description |
|---|---|---|---|
| 7210 | 3350 | 300,000 | Other payment accrued |
| 3350 | 3120 | 13,425 | IIT withheld at source |
| 3350 | 3220 | 30,000 | OPV withheld |
| 3350 | 3210 | 6,000 | VOSMS withheld |
| 7210 | 3220 | 10,500 | OPVR accrued |
| 7210 | 3210 | 13,500 | SO accrued |
| 7210 | 3210 | 9,000 | OSMS accrued |
| 7210 | 3150 | 2,340 | Social tax accrued |
The balance on 3350 payable is 250,575 ₸. It is closed out by "Write-off from the current account" (Dr 3350 Cr 1030) upon payment to the card.
This document does not charge VAT — other payments to individuals are not a sale. The 16 % rate and account 3130 have nothing to do with it here.
5. Types of operation
The "Type of payment" field offers, in particular:
- Remuneration under a GPH contract — subject to IIT, OPV, VOSMS; SO, OSMS, and social tax are not accrued (there is no employment relationship).
- Financial assistance — some types are exempt within limits (for example, for leave — up to 94 MRP on the grounds established by the Tax Code of the RK); the amount exceeding the limit is subject to IIT.
- Dividends — IIT withheld at source 5 %; OPV, VOSMS, SO, OSMS, and social tax are not withheld. When the shareholding has been held for more than 3 years — exemption.
- Income in kind — the value of goods/services transferred to the employee; taxed as ordinary income.
- Other taxable / non-taxable payments — universal types with a configurable set of taxes.
The set of taxes for each type is defined in the "Types of other payments (income)" reference book.
6. What is generated upon posting
- Accounting entries — accrual, withholdings of IIT/OPV/VOSMS, employer's contributions (see the example).
- Movements in accumulation registers: income of individuals for IIT purposes, calculated OPV and OPVR, VOSMS and OSMS, SO, settlements with individuals (for payment statements).
- Data for reporting: the amounts land in the declaration for IIT and social tax (form 200.00), in ENPF and FSMS reporting.
This document does not generate electronic documents (ESF, SNT) — they relate to the sale of goods/services, not to payments to individuals.
7. Printed forms
- Accounting statement (the document's entries).
- Pay slip for the individual (accrued / withheld / payable).
- Register of accrued amounts — for bulk registration for several people.
The payment statement (to the cash desk or to the card) is generated by a separate document based on this registration.
8. Common errors
"The value of the attribute 'Individual' is not filled in" — the recipient has not been selected. Add a row and specify the person from the reference book.
"The individual has no IIN specified" — without an IIN the income will not land in the 200.00 correctly. Open the individual's card and fill in the IIN.
"No valid tariff / rate found for the document date" — the 2026 rates (MRP, MZP, tax rates) have not been loaded. Update the configuration and the "Tax calculation parameters" reference book.
IIT calculated without the deduction / too large — the "Apply tax deduction" flag is not set or there is no application. Check the flag and the deduction setting for the individual.
"The maximum base for calculating OPV has been exceeded" — the income is above the ceiling (50 MZP = 4,250,000 ₸). This is not a posting error but a base adjustment: the program itself will cap the OPV at the ceiling.
Double accrual — the same income has already been posted in "Payroll Accrual." Check that the payment is not duplicated in two documents for one month.
9. FAQ
How does "Registration of Other Payments" differ from "Payroll Accrual"? "Payroll Accrual" is for regular salaries and allowances based on a timesheet. "Registration of Other Payments" is for one-time income (GPH remuneration, financial assistance, dividends, income in kind), where there is no schedule and no time worked.
Is VAT charged in this document? No. Payments to individuals are not a sale. VAT (16 %) and the ESF are not generated here.
What IIT deduction applies in 2026? The basic tax deduction is 30 MRP per month (129,750 ₸ at an MRP of 4,325 ₸), but no more than 360 MRP per year. The 14 MRP rate was in effect until 2026 and is no longer applied.
Are OPV and VOSMS withheld from remuneration under a GPH contract? Yes: OPV 10 % and VOSMS 2 % are withheld, IIT 10 % as well. But SO, OSMS, and social tax are not accrued under a GPH contract.
How are dividends taxed? IIT withheld at source 5 %. OPV, VOSMS, SO, OSMS, and social tax are not accrued. When the shareholding has been held for more than 3 years, the income is exempt from IIT.
Is there a ceiling for OPV? Yes, the base for OPV is capped at 50 MZP (85,000 × 50 = 4,250,000 ₸ per month). Above the ceiling, contributions are not accrued.
Will the payment land in form 200.00? Yes. The accrued income, IIT, OPV, VOSMS, SO, OSMS, and social tax are automatically included in the 200.00 declaration for the relevant period.
Can income in kind be registered? Yes, select the payment type "Income in kind" and specify the value of the transferred assets — it is taxed as ordinary monetary income.
Is financial assistance always taxable? No. Certain types of financial assistance are exempt within the limits of the Tax Code of the RK; only the amount exceeding the limit is taxable. Set the appropriate type of payment.
How do I pay the calculated amount to the employee? Based on the document, generate a payment statement (to the bank or the cash desk). The payment will produce the entry Dr 3350 Cr 1030 (or 1010) and close out the liability to the individual.
10. Related documents
On what basis it is entered: the data is taken from the reference books "Individuals," "GPH contracts," "Types of other payments"; it can be created from the payroll document journal.
What is entered on its basis: "Payment statement" (to the bank / to the cash desk), "Write-off from the current account," or "Cash disbursement order" — for the actual payment; the statutory reporting picks up the data (form 200.00, ENPF and FSMS reports).
How to find out your release: "Help" → "About the program" — the platform version and configuration release are indicated there.
This guide was prepared for 1C:Accounting for Kazakhstan, edition 3.0, release 3.0.74.2. The rates are given for 2026: MRP 4,325 ₸, MZP 85,000 ₸, deduction 30 MRP, VAT 16 %.