Document "Input of Information on the Accounting of Planned Employee Accruals of Organizations"

1. Identification

Purpose. The document registers planned (permanent) accruals for employees of organizations in the regulated accounting subsystem of the Republic of Kazakhstan. Its main task is to link the employee and their type of calculation (salary, allowances, additional payments) with the method of reflecting salary in accounting, so that when subsequent salary accruals and reflections occur, the system knows which expense accounts and with what analytics to allocate the amounts. It is used by HR specialists and accountants during hiring, personnel movements, and adjustments of accounting data.

The document does not directly generate accounting entries — it fills the information register, which is then used by the mechanisms for calculating and reflecting salaries.

2. Header Attributes and Table Parts

Header Attributes

Table Part “MainAccruals”

If any of the mandatory fields (Organization, Employee, CalculationType, StartDate) are not filled — the platform will not allow posting the document and will issue an error “Field … is not filled”.

3. Forms

4. Key Module Procedures

Manager Module (ManagerModule)

• PreparePostingParameters — central procedure for preparing movements. Sequence:
  1. Creates a temporary tables manager.
  2. Executes the request RequestTextDocumentAttributes — extracts Organization, StructuralSubdivision, Date.
  3. Executes the request RequestTextMainAccrualsTable — forms a table of columns Employee, Individual, CalculationType, StartDate, MethodOfReflectionInAccounting.
  4. Results are placed in temporary tables and passed to PostingServer for generating records in the information register.

Typical Document Handlers (General Logic of Object Type)

• PostingHandler (object module) — calls the posting mechanism using the prepared parameters and records the sets of movements in the register.
• FillingHandler — filling when entering based on (see section 6): transferring organization, employee list, and methods of reflection from the source document.
• FillCheckedAttributes / filling check — control of mandatory fields before recording and posting.

5. Posting and Movements

The document generates movements in the information register, not in accumulation or accounting registers — that is, it does not create accounting entries by itself.

Logic: when posting, a record in the register is created/updated for each row of the table part. Old records for the same combination of “employee + calculation type” are replaced with new values with the specified start date — this fixes the chronology of changes in reflection methods.

How these data turn into entries. The recorded MethodOfReflectionInAccounting is later used by salary accrual/reflection documents. It is they who, relying on this register, form the entries. According to the typical chart of accounts of the RK and considering the rates of 2026, this looks like:

• Salary accrual — debit of expense accounts (by method of reflection) — credit 3350 (short-term liabilities for labor payment).
• Withholding of individual income tax, contributions, and deductions at RK-2026 rates:
  • Individual Income Tax 10% up to 8,500 MRP of annual income and 15% above; basic deduction 30 MRP/month (4,325 ₸ × 30 = 129,750 ₸/month), but not more than 360 MRP per year.
  • Mandatory Pension Contributions 10% (base ceiling 50 MZP = 50 × 85,000 = 4,250,000 ₸), Mandatory Professional Pension Contributions 3.5%, Voluntary Health Insurance Contributions 2%, Obligatory Social Medical Insurance Contributions 3%, Social Tax 5%, Social Tax 6%.
• Net pay is reflected as a credit to 1030 (cash in current accounts) upon payment.

Numerical parameters (MRP = 4,325 ₸, MZP = 85,000 ₸, deduction 30 MRP, VAT rate 16%) relate to the period of 2026; the VAT rate does not affect the document itself — it operates on salary analytics.

6. Related Objects and Input Based On

Related Objects:

• InformationRegister.RegulatedAccountingOfPlannedAccrualsForEmployeesOfOrganizations — receiver of movements.
• Reference.MethodsOfReflectingSalaryInRegulatedAccounting — source of resource values; determines expense accounts.
• Reference.Employees, Reference.Individuals, Reference.Organizations.
• PlannedCalculationTypes (types of planned accruals: salary, allowances).

Input Based On: the document can be filled based on “Reflection of Salary in Regulated Accounting” — for quick transfer of actual analytics into planned accruals (scenario 3.3).

Typical Application Scenarios:

1. Hiring — setting reflection methods for the salary of a new employee.
2. Adjustment for existing employees — changing expense accounting accounts or analytics without personnel changes.
3. Filling based on “Reflection of Salary in Regulated Accounting” — transferring actual analytics into the plan.
4. Group change of the reflection method for a list of employees (transferring a subdivision to another expense account).
5. Manual correction of records — correcting historical data without auto-filling.

7. Extension Points

• Configuration Extensions (PostingHandler, FillingHandler) — adding custom logic for checking or pre-filling reflection methods.
• Subscriptions to events of posting/recording the document — for integration with external HR systems.
• Redefining reflection methods through Reference.MethodsOfReflectingSalaryInRegulatedAccounting — the safest way to influence the final entries without touching the document.
• Additional attributes and information — expanding analytics without changing the metadata structure.
• Manager module, query texts (RequestTextMainAccrualsTable) — point for extending the set of transferred fields during refinement.