Document "Registration of Other Payments" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document registers non-standard (irregular, one-time) payments to individuals — both employees and non-employees of the organization: bonuses, compensations, payments under civil law contracts (CPC), and other accruals not included in the regular payroll calculation. The document maintains double accounting (financial and tax), automatically allocates costs to accounts and sub-accounts, and integrates with the “Payroll and Personnel Management for Kazakhstan” solution. It is used as needed to register a one-time payment; utilized by accountants and HR specialists.

The document records the accrual of a liability to the individual. The actual transfer of money and withholding of taxes/contributions (individual income tax, pension contributions, social contributions, health insurance contributions, social tax) are executed by related payment documents and settlement documents — see section 6.

2. Attributes of Header and Table Parts

Header Attributes

Table Part “OtherPayments”

If any of the mandatory fields (TypeOfOtherPayments, TaxAccountingType, ReflectionMethodInRegulatedAccounting, and in the line — Individual, SettlementPeriod, AccruedAmount, AccountingCostAccount) are not filled, the platform will not process the document and will issue an error of the type “Field … is not filled”.

3. Forms

4. Key Procedures of Modules

In the attached evidence, the source code (BSL) with exact addresses path:string is not provided. Below are typical handlers for documents of this type in BK 3.0; when modifying, refer to the specific version of the module.

Object Module (ProcessingPosting, ProcessingFilling, ProcessingFillingCheck):

• ProcessingPosting(Refusal, PostingMode) — generates movements in three registers (see section 5): financial accounting “Standard” (FA) and “Tax” (TA), accumulation register “SettlementsOnOtherPayments”. Inside, it usually calls a common procedure for initializing movements and line-by-line traversal of the table part.
• ProcessingFillingCheck(Refusal, CheckedAttributes) — control of filling mandatory header and line attributes.
• ProcessingFilling(FillingData, ...) — filling when entering based on / from loading data.

Document Form Module:

• OnCreateOnServer — setting default values (organization, tax accounting type, reflection method).
• TypeOfOtherPaymentsOnChange — recalculating cost accounts and reflection method for lines (scenario 3.3).
• OtherPaymentsIndividualOnChange, ...AccruedAmountOnChange — processing changes in the lines of the table part.
• File loading command — filling the table part “OtherPayments” with data from an external source (scenario 3.2).

5. Posting and Movements

When posting, the document generates movements in three registers.

5.1 Financial Accounting Register “Standard” (FA)

For each line of the table part:

Example: bonus to an employee of 200,000 ₸ allocated to administrative expenses → Dr 7210 (or another cost account from the reflection method) — Cr 3390 = 200,000 ₸.

5.2 Tax Accounting Register (TA)

Formed similarly to FA (if ConsiderCIT = True):

• Debit: TaxAccountingCostAccount + TaxAccountingCostSubAccount1..3;
• Credit: personnel settlement account (TA);
• Amount: AccruedAmount;
• Analytics: TaxAccountingType, Organization, Individual, etc.

5.3 Accumulation Register “SettlementsOnOtherPayments” (Incoming)

Expense in this register is formed upon actual payment (by the payment document — see section 6), which closes the debt to the individual.

Taxes and contributions are not calculated in this document. The document only accrues the liability. Withholding of individual income tax, pension contributions (10%, base ceiling 50 MCI = 50 × 85,000 ₸), social contributions (3.5%), health insurance contributions (2%), as well as accrual of social health insurance (3%), social tax (5%), and application of tax deductions (basic deduction for individual income tax — 30 MCI/month = 30 × 4,325 = 129,750 ₸, but not more than 360 MCI per year) and calculation of individual income tax at rates of 10% / 15% (threshold 8,500 MCI of annual income) are performed in the payroll calculation subsystem / by separate documents when taxing this payment. VAT (16%) does not apply to this document — the operation is not a sale.

6. Related Objects and Input Based On

Data Sources / Related Objects:

• Directories: Organizations, Individuals, StructuralSubdivisions, PayrollReflectionMethodsInRegulatedAccounting, TypesOfOtherPayments (or the corresponding list/directory of payment types), standard chart of accounts.
• Registers: financial accounting “Standard”, “Tax”; accumulation “SettlementsOnOtherPayments”.
• Integration with “Payroll and Personnel Management 3” — synchronization of accruals/payments to individuals.

Input Based On / Further in the Chain:

• Based on the registration document, a payment to the individual is issued (debiting from the current account — account 1030 “Cash on Current Bank Accounts”, or cash), which generates an expense in the register “SettlementsOnOtherPayments” and posting Dr 3390 — Cr 1030.
• Taxing the payment is reflected in the settlement documents of the payroll subsystem.

7. Extension Points

• Reflection method in regulated accounting (ReflectionMethodInRegulatedAccounting) and Type of Other Payments — standard points for configuring cost accounts and analytics without changing the code.
• Configuration Extension: overriding/adding ProcessingPosting of the object module to add custom movements or controls.
• Event subscriptions for posting/recording the document for integration logic.
• Additional processing/commands (AHD) — for example, custom file loading or group adjustment of lines.
• Group modification of attributes from the list form — standard mechanism for mass editing (scenario 3.4) without modification.

The attribute composition and exact names of procedures/accounts (3390 or other) should be clarified for the specific version 3.0.74.2, as the configuration of the settlement account depends on the accounting policy and reflection method.