Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have closed the month, accrued salaries, conducted "Reflection of salaries in regulated accounting" — and suddenly the turnover does not match. According to the payslip, the personal income tax (PIT) to be paid is 13,425 ₸, but a different amount hangs in account 3120. Or the balance in account 3350 does not match the liabilities to employees from the payroll block. Manually reconciling accruals with entries takes hours. This is exactly why the Control Statement of Salary Reflection in Regulated Accounting is opened: it shows in one run where the salary calculation diverged from the accounting entries and by what amount.
1. Purpose
The report reconciles two independent sources: the amounts of accruals, deductions, taxes, and contributions from payroll accounting and the amounts of entries that were recorded in regulated (accounting) accounting by the document "Reflection of salaries in regulated accounting". In one table, it is clear what has been fully reflected, what has been partially reflected, and what has not been included in the entries at all. This is a control tool, not a calculation tool: it does not accrue or post anything — it only shows deviations.
2. Where to find
Section "Salary" → report block "Salary Reports" → "Control Statement of Salary Reflection in Regulated Accounting". In some interfaces, the link is located in the navigation panel of the document form "Reflection of salaries in regulated accounting" and in the section "Salary" → "Reports" → "Check Salary Reflection in Accounting".
The fastest way to open it is through the navigation link. Copy the line below, click "Service" → "Go to Navigation Link" (or Ctrl+click on the address bar in 1C) and paste:
e1cib/list/Report.ControlStatementSalaryReflectionInRegAccounting
2a. How to know your release
"Help" → "About the Program" (in the upper left corner — menu of service functions, question mark icon). In the opened window: line "Configuration" — here is the release (for example, Accounting for Kazakhstan, version 3.0 (3.0.74.2)), and line "Platform" — version 1C:Enterprise. If your release is below 3.0.74 — the set of columns and the composition of deductions may differ: the basic deduction for PIT is 30 MRP and the VAT rate is 16% are embedded only in the current releases of 2026.
3. How to fill in (report settings)
The report is a form with parameters. Fill in the header, click "Generate".
| Field | Why and what will happen in case of error |
|---|---|
| Period (MANDATORY) | The month (or range) for which you are reconciling. Set exactly the period for which the salary was accrued and reflection was made. If you take a quarter, and reflection was done monthly, deviations will "spread out" and you will not understand in which month the failure occurred. |
| Organization (MANDATORY when there are multiple legal entities) | If there is one organization in the database — it will be automatically substituted. With multiple organizations — if you forget to specify, you will see a summary for all at once and will not find where the discrepancy is. |
| Department | Filter by department. Empty — for the entire organization. Set it when you are looking for discrepancies in a specific workshop/department. |
| Employee / Individual | Point reconciliation for one person. Indispensable when the turnover does not match "by a couple of thousand" — this way you can identify the specific employee. |
| Method of reflection / Accounting account | Filter by expense account (7210, 8110, etc.) or by method of salary reflection. Helps when part of the accruals "flew" to the wrong account. |
| Grouping (rows) | By employees, by types of accruals/deductions, by accounts, by departments. For error searching, it is convenient to first group by types of accruals, then "drill down" by employee. |
| Only deviations (checkbox) | Key checkbox. Enable it — the report will show only those lines where "calculation amount ≠ entry amount". If everything matches, the table will be empty — this is the norm. |
Essentially mandatory are Period and Organization. The rest are filters that narrow the search.
4. Detailed example with numbers and entries
Initial data (Kazakhstan, 2026). Employee Akhmetov, salary 300,000 ₸. Rates: OPP 10%, VOSMS 2%, PIT 10%, basic deduction 30 MRP = 30 × 4,325 = 129,750 ₸. From the employer's side: OPPR 3.5%, SO 5%, OSMS 3%, social tax 6%. Expense account — 7210 (administrative expenses).
Calculation from the payroll block:
| Indicator | Formula | Amount, ₸ |
|---|---|---|
| OPP (deduction) | 300,000 × 10% | 30,000 |
| VOSMS (deduction) | 300,000 × 2% | 6,000 |
| Taxable income for PIT | 300,000 − 30,000 − 6,000 − 129,750 | 134,250 |
| PIT (deduction) | 134,250 × 10% | 13,425 |
| Net payment | 300,000 − 30,000 − 6,000 − 13,425 | 250,575 |
| OPPR (employer) | 300,000 × 3.5% | 10,500 |
| SO (employer) | (300,000 − 30,000) × 5% | 13,500 |
| OSMS (employer) | 300,000 × 3% | 9,000 |
| Social tax | (300,000 − 30,000 − 6,000) × 6% − SO 13,500 | 2,340 |
Entries that should have been generated by "Reflection of Salaries" (and which the report reconciles):
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Salary accrued | 7210 | 3350 | 300,000 |
| PIT withheld | 3350 | 3120 | 13,425 |
| OPP withheld | 3350 | 3220 | 30,000 |
| VOSMS withheld | 3350 | 3210 | 6,000 |
| OPPR accrued | 7210 | 3220 | 10,500 |
| SO accrued | 7210 | 3210 | 13,500 |
| OSMS accrued | 7210 | 3210 | 9,000 |
| Social tax accrued | 7210 | 3150 | 2,340 |
What the statement shows. In the rows — types of accruals/deductions, in the columns — "Calculation amount", "Entry amount", and "Deviation". If everything is correct, the "Deviation" column for each row = 0.
Now the error. The accountant manually corrected the entry for PIT and set 13,245 ₸ (swapped the digits). The statement will immediately highlight:
| Type | By calculation | By entries | Deviation |
|---|---|---|---|
| PIT | 13,425 | 13,245 | +180 |
You see: the discrepancy is exactly 180 ₸ for PIT for Akhmetov. You open "Reflection of Salaries", repost it — the deviation resets to zero.
5. Types of operations (report modes)
The report does not have "types of operations" as a document — it is one, but it can be configured for the task:
- Full reconciliation — all types of accruals and deductions, deviations and matches.
- Only deviations — shows only the non-matching lines (quick error search).
- By employee — reconciliation of liabilities and deductions for one individual.
- By accounting accounts / methods of reflection — control that the amounts were recorded in the correct expense accounts (7210, 8110, 8410, etc.).
- By types of taxes and contributions — separately PIT, OPP, OPPR, VOSMS, OSMS, SO, social tax.
6. What is formed when generating
This is a report, not a document: it does not create entries, does not generate electronic invoices (ESF)/SNT and does not write movements in registers. No electronic documents are sent through it. The result is a screen table with reconciliation:
- accruals, deductions, taxes, and contributions from payroll accounting;
- corresponding turnovers in accounts 3350, 3120, 3210, 3220, 3150 (and expense accounts 7210/8110/8410);
- deviation column.
The entries themselves are created by the related document — "Reflection of Salaries in Regulated Accounting". The statement only checks their correctness.
7. Print forms
The report does not have a separate form — the generated statement is printed:
- Print (Ctrl+P) — output of the tabular document to the printer.
- Save as... — export to Excel (.xlsx), .pdf, .mxl.
- Send by email — as an attachment from the report form.
Before printing, it is convenient to collapse the groupings to the desired level — exactly what is on the screen will be printed.
8. Frequent errors
"The field value 'Organization' is not filled." Occurs when there are multiple legal entities in the database, and the organization is not selected. Specify the organization in the header and generate again.
The report is empty, but salaries have been accrued. Most often, "Reflection of Salaries in Regulated Accounting" has not been done for this month, or the document has not been posted. Check: section "Salary" → "Reflection of Salaries..." — the document for the required period must be posted (green mark).
Deviation across the entire column of accruals. A sign that the accounting reflection methods have not specified the accounting account or have specified it incorrectly. Open "Salary Accounting Settings" / "Methods of Salary Reflection in Accounting" and check the accounts (7210, 8110, etc.).
"Deviation" exactly equal to the amount of one deduction/contribution. Typical when manually correcting entries or when reflection was done before recalculating salaries. Repost "Reflection of Salaries" and regenerate the statement.
Deviations in PIT by pennies/tenge. Check rounding and the order of applying the deduction of 30 MRP — if the employee was hired/terminated in the middle of the month, the deduction and base are calculated based on the actual worked period, and a "manual" entry can easily diverge from the calculation.
9. FAQ
What is the difference between this statement and "Account Analysis 3350"? Account analysis shows only the turnovers of accounting. The statement compares them with the data from the payroll block and calculates the deviation itself — you do not need to keep two reports side by side.
Does the report generate entries? No. It only reconciles. The entries are created by the document "Reflection of Salaries in Regulated Accounting"; the statement checks that they match the calculation.
Why is there a deviation in the line, although the amounts appear to be the same? Look for pennies: different rounding in the calculation and in the entry, or partial reflection (the document did not reflect all accruals). Expand the line to the employee and type of accrual.
What is the basic deduction for PIT embedded in the calculation in 2026? 30 MRP per month (30 × 4,325 = 129,750 ₸), but no more than 360 MRP per year. The norm of 14 MRP was in effect until 2026 — if you see it in the calculation, update the release.
PIT rate? 10% on annual income up to 8,500 MRP and 15% on the excess amount. In a typical monthly calculation with a salary of 300,000 ₸, 10% is applied.
Does the report take into account the ceiling for OPP? Yes, the OPP base is limited to 50 MZP (50 × 85,000 = 4,250,000 ₸ per month). If the salary is higher — the statement will show OPP already considering the ceiling, as will the calculation.
Can you reconcile for all employees at once? Yes. Leave the "Employee" field empty and enable grouping by employees — you will see a list, and deviations can be conveniently displayed with the "Only deviations" checkbox.
Does the statement show VAT or revenue from sales? No, this is a payroll control report. VAT (16% in 2026, account 3130), income 6010, and others have no relation to it — it only works with payroll, tax, and contribution accounts (3350, 3120, 3210, 3220, 3150).
What to do if there are many deviations and they are for all employees? Most likely, "Reflection of Salaries" has not been posted or has been posted with a configuration error. Repost the document, check the reflection methods, and generate the statement again.
How to export the result to the accountant-auditor? "Save as..." → Excel or PDF directly from the report form.
10. Related documents
- Based on what it is built: salary calculation documents ("Salary Accrual", "Accrual of Other Income", deductions) and the document "Reflection of Salaries in Regulated Accounting", which generates entries.
- What is done based on the results: correct and repost <