Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are closing the month. The auditor looks at the balance and asks: "Where is your estimated liability for unused vacations? According to IFRS, it should be there, but there is no line 3430." Or you initiated the "Month End Closing," and the operation "Calculation of Vacation Reserves" is greyed out — it is not being executed. Or the reserve was calculated, but the amount is half of what you expected because it did not include the employer's contributions. In all three cases, you go to the same object — the directory "Settings for Calculating Labor Payment Reserves". It tells the program which organization to calculate the reserve for, what method to use, what percentage to apply, and to which accounts to allocate.
1. Purpose
The directory stores the rules by which the reserve (estimated liability) for future vacation payments and related employer contributions is calculated at month-end closing. The directory itself does not create entries — it sets parameters, while the amounts are generated by the regulatory operation of month-end closing. Without proper configuration, the reserve will either not be calculated at all or will be calculated incorrectly.
2. Where to Find
- Menu Section:
Payroll→ block "Directories and Settings" → Settings for Calculating Labor Payment Reserves. In the assembly section, the link is provided inOperations→ "Close Period" next to the month-end closing settings. - Direct navigation link in 1C (the most reliable way to open the object): copy the line below, press
Ctrl+F11(orService→ "Go to Navigation Link") and paste:
e1cib/list/Directory.SettingsForCalculatingLaborPaymentReserves
A list of settings will open. The "Create" button allows you to create a new setting.
2a. How to Know Your Release
Help (or the ? icon in the upper right corner) → "About the Program". In the opened window, you can see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The instructions below have been verified on 3.0.74.2. If your release is significantly older, the set of fields may differ.
3. How to Fill
Open "Create" and fill in the card from top to bottom.
| Field | Mandatory | Purpose and What Happens in Case of Error |
|---|---|---|
| Name | Yes | Service name, used to search for the setting in the list. Name it clearly: "Vacation Reserve — LLP Alatau, from 2026". If left blank, it will not be saved. |
| Organization | Yes | The setting is tied to a legal entity. If there are several organizations, and the setting is one and not the correct one — the reserve will not be calculated for the others. |
| Effective From (Period) | Yes | The start date of validity. The reserve will only be calculated for months that fall within the period. If you set a date later than the closing month — the operation will remain silent and create nothing. |
| Method of Calculating the Reserve | Yes | Defines the formula itself. "Normative Method" — percentage of the labor payment fund for the month. "Liability Method (IFRS, IAS 19)" — based on the actual earned but unused vacation days of each employee. If you make a mistake with the method — the reserve amount will be inconsistent with the policy. |
| Percentage (Normative) of Contributions | Yes for normative method | Percentage of the labor payment fund that goes into the reserve monthly. Usually ≈ 8.33% (average share of vacation pay: 2.33 vacation days per month). If you set it to 0 — the reserve will be zero. |
| Account for Reserve (Estimated Liability) | Yes | Where to allocate the liability. Short-term reserve — 3430 "Short-term Estimated Liabilities", long-term — 4230. If you specify a settlement account instead of the reserve account — you will distort the balance. |
| Method of Reflecting Expenses (Cost Account) | Yes | The account to which the reserve accrual is charged: 7210 (administrative), 8110 (main production), 7110 (sales expenses), 8410 (overhead). Usually coincides with the method of reflecting employee salaries. |
| Include Employer Contributions and Deductions | Recommended | The flag includes the reserve for OPR (3.5%), SO (5%), OMS (3%), and social tax (6%). If you remove the flag — you will reserve "bare" vacation pay without the employer's burden, and when the actual vacation occurs, the reserve will not be enough. |
| Maximum Amount / Reserve Limit | No | Upper limit if the policy limits the reserve. Leave it blank if there is no limit. |
It is not necessary to reserve employee contributions (OPV 10%, VOSMS 2%, IEN 10/15%) as an expense — they are withheld from the employee's vacation pay and are not costs for the employer.
Filled in — "Save and Close".
4. Detailed Example with Entries
Condition. LLP "Alatau", normative method, contribution percentage 8.34%, cost account 7210, reserve account 3430, the flag "include employer contributions" is enabled. The labor payment fund for September 2026 is 2,000,000 ₸.
Step 1. Reserve for vacation pay: 2,000,000 × 8.34% = 166,800 ₸.
Step 2. Reserve for employer contributions (the base for SO/OPVR/social tax is the accrual minus OPV 10%; for OMS — the full accrual):
| Indicator | Rate | Base, ₸ | Amount, ₸ |
|---|---|---|---|
| OPV (employee withholding, from the base) | 10% | 166,800 | 16,680 (not an expense) |
| OPVR | 3.5% | 150,120 | 5,254.20 |
| SO | 5% | 150,120 | 7,506.00 |
| OMS (employer) | 3% | 166,800 | 5,004.00 |
| Social Tax | 6% | 150,120 | 9,007.20 − SO 7,506.00 = 1,501.20 |
| Total Employer Contributions | 19,265.40 |
Step 3. Month-end closing entries (operation "Calculation of Vacation Reserves"):
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3430 | 166,800.00 | Reserve for future vacation payments |
| 7210 | 3430 | 19,265.40 | Reserve for contributions and taxes on vacation pay |
Total reserve accrued: 186,065.40 ₸.
When the employee actually goes on vacation, the accrued vacation pay and contributions will be written off against this reserve (Debit 3430 Credit 3350 / 3210 / 3150 …), and will not directly hit the month's expenses. This is the whole point: expenses are evenly distributed in advance.
5. Types of Operations (What the Directory Provides)
It is a directory, so it does not have "types of operations" in the sense of documents. Through the selected calculation method, it defines two scenarios:
- Normative Method — monthly percentage of the labor payment fund. Simple, suitable for management accounting and IFRS.
- Liability Method (IFRS, IAS 19) — reserve for each employee based on earned but unused days and their average salary. More accurate, required for full IFRS accounting.
Separately, the flag sets reservation of employer contributions and type of reserve (short-term 3430 / long-term 4230).
6. What is Formed When Posted
The directory element creates only a record of rules and movements in the information register with reservation parameters upon saving. Actual amounts appear later:
- Entries are formed by the regulatory operation
Month End Closing→ "Calculation of Vacation Reserves": Debit of cost account (7210/8110/7110/8410) — Credit 3430 (or 4230). - Movements in the registers accumulate vacation reserves (balance and use of the reserve by organization/subdivision) — data for writing off the reserve during actual vacation is taken from there.
- Electronic documents (ESF, SNT) are not formed. Labor payment reserves are an internal operation for IFRS/NSF, unrelated to VAT turnover (16% rate in 2026) and to the ESF information system. If you are expecting an ESF here — you have confused the object.
7. Printed Forms
The directory element itself does not have a printed form — there is no need to print the "setting". The verification document is printed from the month-end closing:
- Calculation Certificate "Vacation Reserves" (from the regulatory operation "Calculation of Vacation Reserves") — shows the base, percentage, reserve amounts, and contributions for each organization/subdivision.
- Calculation Certificate "Reflection of Reserves in Accounting" — breakdown of Debit/Credit entries.
8. Common Errors
"Calculation method for the reserve is not filled in" — the method was not selected when saving. Open the setting and specify the normative method or the liability method.
"Calculation setting for organization <…> not found (on the date of month closing)" — the operation during month-end closing is silent or gives this in service messages. Reason: the setting does not exist, it is for another organization, or the "Effective From" field is set later than the closing month. Create a setting with a date ≤ the first day of the period.
The reserve was calculated at half the expected amount — the flag "include employer contributions" was removed. The reserve only took vacation pay without OPVR/SO/OMS/social tax. Enable the flag and re-close the month.
"Account 3350 is not an estimated liability account" (or the reserve "hung" on the payroll settlement account) — the reserve account field mistakenly selected 3350 instead of 3430. Correct the account and re-post the closing.
The reserve did not reduce the corporate income tax — this is not an error. Contributions to the estimated reserve are not deductible for corporate income tax until the actual vacation expenses occur. A temporary difference arises — this is how it should be.
9. FAQ
Is this a document or a directory? A settings directory. It does not create entries — they are generated by the regulatory operation "Calculation of Vacation Reserves" during month-end closing, based on these settings.
On which account in the RK is the vacation reserve accounted for? The short-term part is on account 3430 "Short-term Estimated Liabilities", the long-term part is on 4230. Expenses are allocated to the cost account (7210, 8110, 7110, 8410).
Is it mandatory to create a vacation reserve at all? According to IFRS (IAS 19), the estimated liability for unused vacations is mandatory. According to NSF, small businesses may not form it — in that case, the setting is simply not created, and vacation pay is charged to expenses at the time of vacation.
What percentage of the normative should be set? For the normative method — based on the average share of vacation pay in the labor payment fund. With 24 vacation days, it is about 6.7%, with 28 days ≈ 8.33%. The exact figure should be fixed in the accounting policy.
Are taxes and contributions reserved? Yes, if the flag is enabled: OPR 3.5%, SO 5%, OMS 3%, social tax 6%. Withholdings from employee income (OPV 10%, VOSMS 2%, IEN 10/15%) are not reserved as employer expenses — they are included in the vacation pay amount.
Do contributions to the reserve reduce taxable income for corporate income tax? No. Estimated reserves are deductible for corporate income tax only upon actual use (when the employee goes on vacation). Until then — a permanent/temporary difference between accounting and tax accounting.
Why is the reserve not calculated during month-end closing? Three typical reasons: the setting for the required organization has not been created; the "Effective From" field has a date later than the period; the use of reserves is disabled in the accounting policy/month-end closing settings.
How to check the reserve amount? Using the printed form "Calculation Certificate for Vacation Reserves" from the regulatory operation and the turnovers on account 3430 in the balance sheet.
Can the reserve percentage be changed in the middle of the year? Yes. Create a new setting with a new percentage and date "Effective From" = month of change. The old one will continue to operate until that date — you do not lose history.
Is there one setting for all organizations? No, the setting is tied to the organization. You create your own for each legal entity.
10. Related Documents
- Based on what it works: data on accruals are taken from payroll documents and methods of reflecting salaries in accounting (they set cost accounts by subdivisions).
- Where the use of reserves is included:
Main→ Accounting Policy / settingsMonth End Closing— there the calculation of vacation reserves is activated. - What uses these settings: regulatory operation
Month End Closing→ "Calculation of Vacation Reserves" (generates entries on 3430/4230). - What writes off the reserve: doc