To change an employee's status from non-resident to resident in 1C:Accounting for Kazakhstan, it is enough to enter a new citizenship record in their card and specify Kazakhstan as the country. The program will record the change, and from the date of the new record the calculation of taxes and contributions will follow the rules applied to residents. The key point is not to edit the old record, but to add a new one, so that the history of the employee's status is preserved for correct calculations for past periods and for confirmation during audits.
Why residency status matters for calculations
The procedure for taxing an individual's income directly depends on whether they are a resident of the Republic of Kazakhstan. The status determines the list of applicable taxes and contributions, the right to deductions, and the correct completion of tax reporting forms (FNO). That is why in 1C the non-resident/resident status affects the further calculation of salary and withholdings, and it must be reflected in a timely manner and with the date on which the change actually occurred.
Please note: in the program, the status is determined by citizenship data and related details in the employee's card, while the question of recognizing a person as a resident is governed by the norms of the Tax Code of the RK. Therefore, before changing the status in 1C, make sure there are factual and documentary grounds for this.
Step-by-step procedure in 1C
- Open the card of the required employee (the directory of individuals/employees).
- Find the section with data on citizenship and the status of the insured person.
- Enter a new citizenship record, specifying the country — Kazakhstan, and the date from which the new status is effective.
- Do not change the previous record — it must be preserved as history for calculations for the periods when the employee was a non-resident.
- Save the data and verify that the program has reflected the status change.
- Perform the salary calculation for the current period and make sure that taxes and contributions are calculated according to the rules for residents.
Why a new record is needed rather than editing the old one
The history of status changes is not a formality. If you edit the old record, the program will "retroactively" consider the employee a resident from the very beginning, which will distort the calculations already made and the reporting generated for past periods. Adding a new record with the correct date allows you to:
- preserve correct calculations for the periods when the employee was a non-resident;
- ensure a correct calculation from the date of acquiring resident status;
- have a clear history to explain the calculations during an audit by the State Revenue Committee (KGD);
- avoid the need to recalculate and adjust closed periods.
What to pay attention to before changing the status
- Grounds for the status change. Make sure that recognizing the employee as a resident complies with the norms of the Tax Code of the RK. Changing citizenship in the card is a reflection of the fact in the program, not an independent ground.
- Date of change. Specify the date from which the status actually changed — it determines from which period the calculation will follow the rules for residents.
- Calculations already made. Verify that the periods before the status change remained calculated as for a non-resident.
- Related details. Besides citizenship, the card may contain other settings (the status of the insured person, application of deductions) that also affect the calculation — check their relevance.
Common mistakes
- Editing the old citizenship record. This distorts the history and causes recalculation of closed periods.
- Incorrect date of the new record. Because of this, the calculation according to the rules for residents starts from the wrong period.
- Changing the status without factual grounds. Reflecting it in 1C does not replace the requirements of the Tax Code of the RK for recognizing residency.
- Changing the status but not performing the recalculation. After entering the record, you need to re-run the calculation of the current period, otherwise the changes will not be reflected.
- Ignoring the generated reporting. After changing the status, reconcile the data in the FNO so that withholdings and contributions are reflected correctly.
What to check
- A new citizenship record specifying the country — Kazakhstan — has been added to the employee's card.
- The old record is preserved, the status history is not broken.
- The correct date from which the resident status is effective is specified.
- The calculation of the current period has been re-run and taxes/contributions are calculated according to the rules for residents.
- The periods before the status change remained calculated as for a non-resident.
- The data in the tax reporting (FNO) corresponds to the employee's new status.
This procedure allows you to correctly transfer a foreign non-resident to resident status in 1C:Accounting for Kazakhstan, preserve a transparent history of the status change, and ensure the correct calculation of taxes and contributions for both past and current periods.