--- title: "Civil Law Contracts in 1C: How to Record and Verify Calculations in Kazakhstan in 2026" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-17 canonical: https://buhgpt.kz/suraqtar/gph-v-1s-kak-oformit-i-proverit-raschety-v-kazahstane-v-2-en source: BuhGPT --- # Civil Law Contracts in 1C: How to Record and Verify Calculations in Kazakhstan in 2026 > **TL;DR:** In 2026, remuneration paid to an individual under a civil law contract in 1C is recorded based on the contractor’s details, the contract, and the document confirming acceptance of the result, while the calculation is verified using the accrual breakdown. Articles 317, 833, 837 --- In 2026, remuneration paid to an individual under a civil law contract in 1C is recorded based on the contractor’s details, the contract, and the document confirming acceptance of the result, while the calculation is verified using the accrual breakdown. Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan do not regulate the taxation of such payments: they concern, respectively, subsoil users’ expenses, refunds of excess VAT, and the preservation of terms for investment projects and agreements (Articles 317, 833, 837, 838 of the Tax Code of the Republic of Kazakhstan). How to Record a Civil Law Contract in 1C Accounting Before entering the transaction, determine the nature of the relationship with the contractor and review the contents of the contract. To account for a payment under a civil law contract, the result of the work or service stipulated by the contract, the amount of remuneration, the completion deadline, and the document by which the organization accepts the result are important. In 1C, the recording procedure depends on the configuration, edition, and installed updates being used. The current product line includes releases 3.0.74.x of “Accounting for Kazakhstan” and 3.1.37.x of “Payroll and HR Management for Kazakhstan.” The names of sections, documents, and individual fields may differ. The accountant must register information about the contractor and the contract, specify the period in which the work is performed, the amount of remuneration, and the document confirming acceptance of the result. Before posting the accrual, verify: - the accuracy of the IIN and the contractor’s personal data; - the individual’s status specified in the information database; - the type of contract and purpose of the payment; - the date of conclusion and validity period of the contract; - the amount of remuneration and its payment terms; - the availability of a document confirming work performed or services rendered; - the calculation parameters set for the selected accrual type; - whether the 1C release and statutory settings are up to date. Do not select an accrual type based solely on a similar name. First compare the purpose and fields of the document with the contract terms, and after calculation verify how the payment is reflected in the breakdown and accounting registers. How to Verify Taxes and Deductions Under a Civil Law Contract After entering the accrual, run the calculation and review the breakdown for each indicator. Compare the contractual amount, the bases calculated by the software, the parameters applied, the withholdings, and the final amount payable. If there is a discrepancy, first verify the source data and settings without replacing the calculated result with an arbitrary amount. The individual income tax calculation requires particular attention. Check which type of income was selected for the payment, which information about the individual applies during the calculation period, and which records the software actually used. Articles 317, 833, 837 and 838 of the Tax Code of the Republic of Kazakhstan do not contain rules for calculating individual income tax under a civil law contract; therefore, they cannot serve as the basis for determining the applicable deductions or the procedure for withholding tax (Articles 317, 833, 837, 838 of the Tax Code of the Republic of Kazakhstan). If an application for a deduction has been registered in the database, verify its date, validity period, deduction type, and change history. If several records exist, compare their fields and the calculation breakdown to determine which record the software applied. The mere presence of an application in the document list does not demonstrate that its data was included in a particular calculation. Do not automatically transfer deduction settings from an employee’s profile to a contractor under a civil law contract. First determine which documents the individual has submitted and which parameters are available for the corresponding payment type in the release being used. Then recalculate the accrual and compare the result with the breakdown from before the settings were changed. If the software displays a message about incompatible calculation parameters, open the settings specified in the message and verify their combination. They should be changed sequentially: record the initial result, adjust one parameter, repeat the calculation, and compare the breakdowns. This will make it possible to identify the cause of the discrepancy without manually substituting the final amounts. Civil Law Contract Calculation Errors in 1C The 1C message “a negative base under civil law contracts that does not exceed the limit has been specified” means that the indicator monitored by the software has resulted in a negative value. The message alone does not reveal which document generated the value, so the calculation data must be checked sequentially. In this situation, verify: - accruals and corrections for the calculation period; - reversals of previously entered documents; - duplicate documents for the same contract; - whether the income recognition period is correct; - completion of the fields involved in calculating the base; - the document posting sequence; - the result after reposting and recalculation. A negative value should not be replaced with an arbitrary positive amount. Identify the document or parameter after which the base changed. If the message appeared after a configuration update or a correction to a prior period, save both breakdowns and compare the data in the original and adjusting documents. If there is an individual income tax discrepancy, separately review the documents related to deductions. Compare the dates, validity periods, record fields, and actual calculation result. If there are several records, the chronological sequence in which they were entered does not by itself explain the result: the conclusion must be based on the breakdown of the specific accrual. After making the correction, repeat the calculation using the software’s standard command and make sure that it is the erroneous indicator that has changed. Then verify the related payment documents and accounting registers so that the correction is not confined to a single document. What the Accountant Should Do Before Payment Before transferring the remuneration, generate a verification breakdown. The contract amount, accrued income, withholdings, and amount payable must be consistent with one another and with the primary documents. Then verify how the transaction is reflected in the accounting registers and accounting forms used by the organization. A working control procedure can be organized as follows: - make sure that the contract and acceptance document relate to the correct contractor; - compare the transaction date with the calculation period; - recalculate the accrual using standard 1C tools; - analyze each base indicator and each deduction applied in the breakdown; - eliminate duplicate documents, erroneous reversals, and conflicting settings; - compare the result before and after the corrections; - generate payment documents and reports only after verification. If calculations are maintained in a separate payroll database, additionally monitor data exchange with the accounting system. The contractor, contract, period, amount, and analytics must match in both databases. After the exchange, check not only the successful upload message but also the documents created, the amounts, and whether the accounting objects correspond. For the “Accounting for Kazakhstan” and “Payroll and HR Management for Kazakhstan” configurations, perform the verification with due regard to the interface of the installed release. If the database has not yet been updated to the current version, command names and the results of statutory calculations may differ from those in the current release line. Frequently Asked Questions How do I record a civil law contract in 1C Accounting? — Register the contractor and the contract, specify the period and remuneration, record the document confirming acceptance of the result, and run the calculation. The exact set of documents and navigation path through the sections depend on the 1C configuration and release. Why does 1C not apply the expected deduction when calculating individual income tax under a civil law contract? — Check the income type, application, its validity period, record history, and the accrual breakdown. The breakdown shows which information the software used in the particular calculation. What does the message about a negative base under civil law contracts mean? — The indicator monitored by the software has resulted in a negative value. Check the accruals, corrections, reversals, duplicates, period, and completion of the fields, and then repeat the calculation. What should I do when a message about incompatible settings appears? — Record the original breakdown, check the parameters specified by the software, and change them one at a time. Repeat the calculation after each change and compare the result. What rules are contained in the cited articles of the Tax Code of the Republic of Kazakhstan? — Article 317 regulates the deduction of a subsoil user’s expenses for training Kazakhstani personnel and developing the social sphere; Article 833 concerns the consideration of applications and claims for refunds of excess VAT submitted before 1 January 2026; and Articles 837 and 838 concern the preservation of terms under certain investment contracts and agreements. These articles do not establish the procedure for calculating payments under a civil law contract (Articles 317, 833, 837, 838 of the Tax Code of the Republic of Kazakhstan). Sources - Guide to 1C:Payroll and HR Management for Kazakhstan - Guide to 1C:Accounting for Kazakhstan --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_