Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You paid a person under a civil-law (GPH) contract for services — the money left the current account, the act is signed. But at the end of the month you sit down to Form 200.00 and realize: IIT, MPC and CSHI on their income were not "captured" anywhere. Payroll calculation doesn't concern this individual — they're not an employee. The act and payment order don't withhold taxes. This is exactly where you need the document "Withholding of IIT, MPC and CSHI under tax accounting". It takes the individual's income that went through the regular accounting circuit (act, payment, dividends) and turns it into tax agent withholdings — with postings and register movements from which the declaration is later assembled.
1. Purpose
The document records the withholding of three mandatory payments from an individual's income: IIT (individual income tax), MPC (mandatory pension contributions) and CSHI (contributions to compulsory social health insurance). It is used when income is paid to an individual not through payroll, but through a purchase, payment or other operation — for example, under a GPH contract, when paying dividends or other income. It generates data for Form 200.00.
2. Where to find it
Menu: section "Payroll" → group "Taxes, contributions" → "Withholding of IIT, MPC and CSHI under TA" → button "Create".
The document list opens via a navigation link. Copy it, in 1C click "Tools" → "Follow navigation link" (or Ctrl+Alt+A), paste and press Enter:
e1cib/list/Документ.УдержаниеИПНиОПВНУ
2a. How to find out your release
Postings and field composition depend on the version. Your release: "Help" → "About" (or the "i" icon in the top right corner). In the window that opens — the platform version (for example, 8.3.24) and the line "Configuration: Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your number is lower — update: the 2026 rates and limits are pulled in precisely with the update.
3. How to fill it in
Open a new document and go from top to bottom.
| Field | Why it matters and what happens if you get it wrong |
|---|---|
| Organization (required) | The tax agent on whose behalf you withhold. Get it wrong — the withholdings go into someone else's 200.00, and under your BIN the tax will be left "hanging" unpaid. |
| Date (required) | Determines the withholding period. It is by date that the document lands in the correct quarter of Form 200.00. Set the wrong month — and the amount moves to a different reporting period. |
| Individual (required) | The income recipient from the "Individuals" directory. Their IIN must be filled in — without an IIN the line will not pass the format check of 200.00 when uploading to SGDS. |
| Contract / supporting document | The GPH contract or basis for payment. Needed so the withholding is linked to a specific payment and correctly lands in appendix 200.05. |
| Settlement accounting account | The account on which the liability to the individual "hangs" (usually 3390). Withholdings are written off from it in favor of the budget and funds. Specify the wrong account — and you get a red balance in settlements. |
| Tabular section | A row for each type of income: income amount, amounts of MPC, CSHI and IIT. The amounts can be calculated manually by rate or with the recalculation button — but always check the base and limits. |
| Apply tax deduction | Checkbox for the standard IIT deduction — 30 MCI per month. Set it only if the individual has submitted an application and the deduction has not been used against other income. Double up the deduction — and you understate IIT, and on audit it will be assessed with penalties. |
| Comment | For yourself: for what and under which act the withholding was made. Doesn't affect postings, but saves time during reconciliation. |
Order of calculation (exactly this order matters): first calculate MPC (10%) and CSHI (2%) from income. Then the IIT base = income − MPC − CSHI − tax deduction (30 MCI). IIT = 10% of this base. Net to the individual = income − MPC − CSHI − IIT.
2026 limits: MCI = 4,325 ₸, MMW = 85,000 ₸. The MPC base ceiling — 50 MMW = 4,250,000 ₸/month. The CSHI base is capped at 10 MMW = 850,000 ₸/month. The standard IIT deduction — 30 MCI = 129,750 ₸/month, but no more than 360 MCI per year. The IIT rate — 10% (15% — on annual income exceeding 8,500 MCI).
4. Worked example with postings
Case. Individual Akhmetov A. under a GPH contract provided services to the organization for 300,000 ₸. The application for the standard 30 MCI deduction has been submitted, and the deduction has not been used against other income. The organization is the tax agent.
Calculation:
| Indicator | Formula | Amount, ₸ |
|---|---|---|
| Income | — | 300,000 |
| MPC 10% | 300,000 × 10% | 30,000 |
| CSHI 2% | 300,000 × 2% | 6,000 |
| Tax deduction | 30 MCI × 4,325 | 129,750 |
| IIT base | 300,000 − 30,000 − 6,000 − 129,750 | 134,250 |
| IIT 10% | 134,250 × 10% | 13,425 |
| Net payout | 300,000 − 30,000 − 6,000 − 13,425 | 250,575 |
Postings on posting (we write off the withholdings from settlement account 3390):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3390 | 3220 | 30,000 | MPC withheld |
| 3390 | 3210 | 6,000 | CSHI withheld |
| 3390 | 3120 | 13,425 | IIT withheld |
After posting, account 3390 for Akhmetov retains 250,575 ₸ — exactly the amount you pay him net (which you settle with a payment order). And 3120, 3210 and 3220 are your liabilities to the budget and funds, to be remitted by the 25th.
5. Operation types (what the document covers)
There is no separate "Operation type" switch here — the operation is defined by the income type in the tabular section. In practice the document covers:
- Income under a GPH contract — the most common case. IIT, MPC and CSHI are withheld.
- Dividends to individuals — subject to IIT; MPC and CSHI are not charged on dividends (leave the rows blank).
- Other individual income — one-off payments, income in kind, that went through accounting but not through payroll.
- Adjustment of withholdings — additional accrual or reversal of previously withheld amounts.
Employer contributions (MPCE 3.5%, SC 5%, CSHI 3%, social tax 6%) are not charged by this document — these are not withholdings from the individual, but organization expenses, and they are entered separately.
6. What is generated on posting
- Accounting postings — as in the example: Dr 3390 → Cr 3120 (IIT), 3220 (MPC), 3210 (CSHI).
- Movements in tax registers — for individual income, IIT, MPC and CSHI. It is precisely from these that appendices 200.05 (individual income tax and social payments by individuals) and the summary lines of Form 200.00 are assembled.
- This document does NOT generate ESF or SNT. Electronic invoices and accompanying waybills relate to the turnover of goods and VAT (16% in 2026) and have nothing to do with withholdings from individuals. Don't look for an ESF issuance button here — there is none and there shouldn't be.
7. Printed forms
The "Print" button gives access to printing the document itself (register of amounts withheld by individual) and an accounting statement with a breakdown of IIT, MPC and CSHI. A separate income and withholding statement for the individual is generated by the standard report of the "Payroll" section, not from this document.
8. Common mistakes
"The 'Individual' field is not filled in" The income recipient is not selected. Select the individual from the directory; if there isn't one — create a card and fill in the IIN.
"IIN not specified for individual <full name>" (when uploading 200.00) The IIN is empty in the card. Open "Individuals", fill in the IIN — without it the declaration will not pass the format-logic check in the taxpayer's cabinet.
"The MPC amount exceeds the maximum allowed (ceiling 50 MMW)" The MPC base is greater than 4,250,000 ₸ per month. Limit the base to the ceiling (50 × 85,000) and recalculate MPC = 425,000 ₸.
Red (negative) balance on account 3390 after posting Withholdings exceeded the accrued income — the income for this individual was either not accrued or accrued to a different account. First post the income accrual document, then the withholding.
IIT understated — tax deduction doubled The "Apply tax deduction" checkbox is set, but the 30 MCI have already been applied to the salary of the same person this month. Uncheck the box: the 30 MCI deduction is allowed once a month from one source.
The withholding landed in a different quarter of 200.00 Incorrect document date. Form 200.00 is submitted quarterly — check that the withholding month = the income payment month, and correct the date if necessary.
9. FAQ
What is the difference between this document and withholdings in payroll? Payroll itself calculates IIT, MPC, CSHI for regular employees. This document is for individual income that went through the accounting circuit (GPH, dividends, one-off payments) and does not fall into payroll.
Does the document charge MPCE, SC, CSHI and social tax? No. These are withholdings from the individual: only IIT, MPC and CSHI. Employer-funded contributions (MPCE 3.5%, SC 5%, CSHI 3%, social tax 6%) are entered with separate documents.
Does the 30 MCI deduction apply to GPH income? Yes, if the individual has submitted an application and the deduction has not been used against other income for that month. In 2026 the standard deduction is 30 MCI = 129,750 ₸/month (the 14 MCI norm applied until 2026 and is no longer used).
What is the IIT rate? 10% on income. The increased rate of 15% applies to the portion of annual income exceeding 8,500 MCI.
Do MPC and CSHI need to be withheld from dividends? No. Only IIT is withheld from dividends. Leave the MPC and CSHI rows for dividends blank.
Does the document generate ESF or SNT? No. ESF and SNT relate to the turnover of goods/services and VAT (16%), not to withholdings from individuals.
Which accounts are involved? Debit — the settlement account with the individual (usually 3390). Credit: 3120 (IIT), 3220 (MPC), 3210 (CSHI).
How to check that the withholdings landed in Form 200.00? Generate the regulated report "Declaration on IIT and social tax (Form 200.00)" for the quarter and check appendix 200.05 — it should show the amounts for your individual and their IIN.
What to do if you withheld the wrong amount? Enter a correcting document for the difference (or a reversal) in the same period before submitting 200.00. If the report has already been submitted — the correction is reflected via an additional Form 200.00.
Is there a ceiling on the MPC and CSHI base? Yes. The MPC base — no more than 50 MMW (4,250,000 ₸/month), the CSHI base — no more than 10 MMW (850,000 ₸/month).
10. Related documents
- On the basis of what it is entered: a GPH contract with the individual, income accrual documents (act, "Other receipt/write-off", dividend accrual operation) — first the income, then the withholding.
- What is entered afterward: payment documents ("Write-off from current account") to remit IIT, MPC, CSHI to the budget and funds by the 25th of the following month, as well as the payout of the balance to the individual.
- Where the data goes: the regulated report "Form 200.00" (declaration on IIT and social tax), appendix 200.05.
How to find out your release
"Help" → "About" — there you'll find the platform version and the configuration release. This guide was compiled and verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). The 2026 rates, limits and procedure: VAT 16%, MCI 4,325 ₸, MMW 85,000 ₸, deduction 30 MCI, IIT 10%, MPC 10%, CSHI 2%.