Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the month. The accountant sent the payroll, the director asks: "How much do people take home and how much do we owe to the budget?" You open the document, click "Fill," and the amounts of individual income tax (IIT) do not match what was calculated in Excel. The reason is almost always the same: somewhere the tax deduction is incorrect, the salary indicator is not entered, or the employee is listed as terminated in the middle of the month. Below is how to fill out the document so that the figures match from the first time, and how to read the entries it makes.
1. Purpose
The document calculates salaries and related payments to employees, calculates withholdings (IIT, pension contributions, social health insurance) and taxes/contributions at the employer's expense (employer pension contributions, social tax, social health insurance, social tax), generates accounting entries and movements in "salary" registers. This is the main document from which further payments, tax remittances, and reporting forms (200.00, etc.) follow.
2. Where to find
Section "Salary" → "Salary calculation for employees of organizations" (in some interfaces — "Salary" → "All calculations"). The "Create" button opens a new document.
A quick way to open the list directly in the program: menu "Service" → "Go to navigation link" (or navigation field), paste:
e1cib/list/Document.SalaryCalculationForEmployeesOfOrganizations
2a. How to find out your release
"Help" → "About the program" (or the "i" icon in the upper right corner). In the opened window, you will see two lines: platform version (for example, 8.3.24.x) and configuration release "Accounting for Kazakhstan" — for example, 3.0.74.2. The instructions are relevant for 3.0.74.2; in other releases, the location of the fields may differ slightly.
3. How to fill out
Document header
| Field | Why and what will happen in case of error |
|---|---|
| Organization (MANDATORY) | Employees and the salary accounting account are selected based on it. If the wrong organization is selected, planned calculations will not be pulled, and "Fill" will return an empty table. |
| Month of calculation (MANDATORY) | The period for which you are calculating. This is what goes into the reporting and determines the IIT deductions. If you select the wrong month, you will duplicate or lose the calculation, and the deduction of 30 MRP will not apply in the correct period. |
| Document date (MANDATORY) | The date of the transaction (usually the last day of the month). If it is earlier than the employee's hire date, they will not be included in the calculation. |
| Department | A filter for selection and for the analysis of the expense account. If empty, all departments of the organization will be taken. |
| Responsible / Comment | For internal control, does not affect the calculation. |
Tabular parts (tabs)
Tab "Accruals" (AT LEAST one line is MANDATORY). Click "Fill" → "Fill with planned accruals" — the program will pull employees with their types of calculation (Salary, Hourly payment, etc.) that are entered in personnel documents and records of planned accruals.
- Employee — from the directory "Individuals/Employees".
- Type of calculation — determines the formula and how the amount is taxed by IIT, pension contributions, social tax. Incorrect type — incorrect taxation.
- Indicators (Amount/Salary, Days/Hours worked) — calculation base. Empty indicator = zero for the line, the most common reason for "zero salary".
- Result — the amount of the accrual.
- Method of reflection / Expense account — where the expenses will go (7210, 8410, etc.).
Tab "Withholdings" — alimony, union dues, loan withholdings, and others. Filled in if such withholdings are configured.
Tab "Taxes, contributions, deductions" (IIT/Pension contributions) — filled in automatically during calculation. Here you can see the calculated IIT, pension contributions, employer pension contributions, social health insurance, social tax for each employee. Check the applied tax deduction (basic — 30 MRP, i.e. 129,750 ₸ per month) and the base ceilings.
After filling, click "Calculate" (Calculate → Calculate document) — the program will recalculate all taxes and withholdings. Check the totals and post.
4. An example with entries
Condition. An administrative employee, salary 500,000 ₸, month worked fully, standard rates for 2026. The basic IIT deduction of 30 MRP = 129,750 ₸ is applied (MRP = 4,325 ₸).
Withholdings from the employee's salary:
- Pension contributions 10% = 500,000 × 10% = 50,000 ₸
- Social health insurance 2% = 500,000 × 2% = 10,000 ₸
- IIT base = 500,000 − 50,000 (Pension contributions) − 10,000 (Social health insurance) − 129,750 (deduction) = 310,250 ₸
- IIT 10% = 310,250 × 10% = 31,025 ₸ (annual income is far below the threshold of 8,500 MRP, so the rate is 10%)
Take-home pay: 500,000 − 50,000 − 10,000 − 31,025 = 408,975 ₸
At the employer's expense (over the salary):
- Employer pension contributions 3.5% = 500,000 × 3.5% = 17,500 ₸
- Social tax 5% = (500,000 − 50,000) × 5% = 22,500 ₸
- Social health insurance 3% = 500,000 × 3% = 15,000 ₸
- Social tax 6% = (500,000 − 50,000 − 10,000) × 6% − Social tax = 440,000 × 6% − 22,500 = 26,400 − 22,500 = 3,900 ₸
Entries
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 7210 | 3350 | 500,000 | Salary accrued |
| 3350 | 3120 | 31,025 | IIT withheld |
| 3350 | 3220 | 50,000 | Pension contributions withheld |
| 3350 | 3210 | 10,000 | Social health insurance withheld |
| 7210 | 3220 | 17,500 | Employer pension contributions accrued |
| 7210 | 3210 | 22,500 | Social tax accrued |
| 7210 | 3210 | 15,000 | Social health insurance accrued |
| 7210 | 3150 | 3,900 | Social tax accrued |
The amount payable to the employee remains a credit balance on 3350 = 408,975 ₸ — it will be closed by the payroll statement.
5. What the document can do (types of operations)
The document closes the entire accrual cycle with one posting:
- Accrual of salary, hourly payments, bonuses, allowances, vacation and sick pay (if they are entered as types of calculation);
- Calculation of withholdings from employee income — IIT, pension contributions, social health insurance, alimony, loans;
- Calculation of employer payments — employer pension contributions, social tax, social health insurance;
- Application of tax deductions for IIT (basic 30 MRP, deductions for disability, standard), income adjustments;
- Accounting for limits — ceiling for pension contributions/employer pension contributions (50 MZP = 4,250,000 ₸ per month), IIT threshold of 8,500 MRP annual income for transitioning to 15%.
6. What is generated upon posting
Accounting and tax entries — as in the example above.
Movements in registers:
- "Settlements with employees of organizations" — amount to be paid;
- "Calculated taxes, contributions, and deductions" — IIT, pension contributions, employer pension contributions, social health insurance, social tax (basis for forms 200.00);
- "IIT to be remitted" and registers for pension contributions/social tax — for subsequent remittance;
- registers for accounting of individual income for personalized reporting.
Electronic documents are not generated. Electronic invoices (ESF) and social tax are related to the sale of goods/services (VAT 16%, accounts 1210/6010/3130), not to salaries — they are issued from sales documents, not from here.
7. Printed forms
Available by clicking the "Print" button:
- Pay slip (for the employee) — accrued, withheld, to be paid;
- Payroll statement (form T-51);
- Calculation and payment statement (form T-49);
- Summary of accruals, withholdings, and payments by organization/department;
- Tax, contribution, and deduction calculation certificate.
8. Common errors
"The value of the 'Salary' indicator for employee … is not filled in." The record of planned accrual/amount of salary is not entered. Open the employee's personnel data, set the planned accrual, then in the document — "Fill" again.
"The employee is not assigned a planned accrual." When auto-filling, the line is empty. The reason is that the hiring was processed without an accrual or the accrual is closed by date. Check the "Hiring" / "Personnel transfer" document.
"The document date is earlier than the employee's hiring date." The document date is before the hiring — the employee is not counted. Set the date to the last day of the calculation month.
IIT is overstated / deduction was not applied. The basic deduction of 30 MRP is not assigned or the month of application indicated in the employee's application is incorrect. Check the deduction settings for the employee and the month of calculation.
"The document is not posted" with a message about exceeding the pension contributions base. The accrual exceeded 50 MZP (4,250,000 ₸). The program will cut the base — this is normal; make sure this is expected for a high salary.
Duplicate accruals. Two documents were created for one month. Check the list: there should be one final accrual document for the month (or inter-calculation ones — with correct types of calculation).
9. FAQ
What is the basic tax deduction for IIT in 2026? 30 MRP per month, that is, 129,750 ₸ (MRP = 4,325 ₸), but no more than 360 MRP per year. The norm of 14 MRP was in effect until 2026 and is no longer applicable.
What rate is IIT calculated at? 10% on taxable income up to 8,500 MRP annual income and 15% on the excess amount. For most employees — 10%.
What rates of contributions and deductions should be applied? Pension contributions 10%, employer pension contributions 3.5%, social health insurance 2%, social health insurance 3%, social tax 5%, social tax 6%. Pension contributions are withheld from salary, employer pension contributions/social tax/social health insurance/social tax are at the employer's expense, social health insurance is withheld from salary.
Is there a ceiling for pension contributions and employer pension contributions? Yes, 50 MZP per month = 4,250,000 ₸ (MZP = 85,000 ₸). Income above this amount is not included in the pension base.
How do social tax and social tax relate? Social tax is calculated at 6% of the base (income minus pension contributions and social health insurance) and is reduced by the amount of social contributions (social tax). If social contributions exceed the calculated social tax, the social tax payable is zero.
Does the document generate electronic invoices or social tax? No. Electronic invoices (ESF) and social tax are issued for the sale of goods and services with VAT 16%. Salaries are not subject to VAT, electronic documents are not created here.
To which account is the accrued salary credited? To credit 3350 "Short-term liabilities for wages," debit — expense account (7210 for administration, 8410/8110 for production, etc.) according to the method of reflection.
Why does the employee have zero in the accrual? Most often, the indicator (Salary/Days worked) is not filled in or the document date is earlier than the hiring. Check the indicators and dates, then recalculate.
Can one document be recalculated without deleting it? Yes. Open the document, click "Calculate" → "Calculate document," check the tax tab and repost.
How to pay the calculated salary? Based on this document, enter the "Payroll statement" (through cash or bank) — it will close the liability on account 3350.
10. Related documents
What is entered based on / what precedes:
- "Hiring," "Personnel transfer" — set planned accruals and salary;
- "Time sheet" — days/hours worked;
- "Vacation accrual," "Sick leave" — inter-calculation accruals.
What is entered based on / what follows:
- "Payroll statement" (in cash/bank) — payment;
- "Payment order"/"Cash expenditure order" — remittance of IIT, pension contributions, employer pension contributions, social tax, social health insurance;