Verified on release 3.0.74.2 "Accounting for Kazakhstan" (revision 3.0).
You have already accrued the salary for the month: the pay slip adds up, IIT, OPC, CMIC, and social tax are calculated. But in the balance sheet for account 3350 "Short-term payroll liabilities" — it's empty. There are no entries. The accrual lives in the payroll subsystem, but it has not yet made it into accounting and tax records. It is exactly this gap that the document "Reflection of salary in regulated accounting" closes: it turns the amounts from the payroll sheet into Dr/Cr entries on the cost and liability accounts.
1. Purpose
The document transfers accrued salary, taxes, contributions, and deductions from payroll accounting into regulated (accounting and tax) accounting. It does not calculate the salary — it generates entries based on already-calculated amounts, distributing them across cost accounts, liabilities to employees, the budget, and funds.
2. Where to find it
Section "Salary" → block "Reflection of salary in accounting" → journal "Reflections of salary in regulated accounting" → button "Create".
Open the list directly in 1C: "Tools" → "Go to navigation link" and paste:
e1cib/list/Документ.ОтражениеЗарплатыВРеглУчете
Most often the document is not created manually but generated with the "Reflect in accounting" button directly from the salary accrual document (see section 10).
2a. How to find out your release
"Help" → "About" (or the icon in the top right corner). In the window that opens: the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, revision 3.0 (3.0.74.2)". The numbers in the entries and the tax algorithms depend on the release, so check against exactly this line.
3. How to fill it out
The document is built as "header + tables". Let's go through the fields.
| Field | Required | Purpose and what happens on error |
|---|---|---|
| Organization | Yes | The accounting policy and accounts are pulled based on it. Make a mistake — the entries will go to the wrong company, and the salary will "hang" on someone else's balance. |
| Accrual month | Yes | The period for which the salary is reflected. If you set the wrong month, the amounts will double or land in the wrong period, and the balance sheet for 3350 won't match the sheet. |
| Date | Yes | The date of the entries. Usually — the last day of the accrual month. Whether it falls into a closed/open period depends on it. |
| Reflection method (default) | No | Sets the cost account and analytics for rows where the method is not explicitly specified. |
| Comment | No | For yourself. Does not affect the entries. |
The tabular section "Accruals and deductions" is the heart of the document. Here, in each row:
- Employee / department — who and where we are reflecting.
- Operation type (movement) — accrual, IIT, OPC, CMIC, MIC, SC, MPCE, social tax, etc.
- Reflection method — it is exactly what holds the debit account (7210, 8110, 2930 — where we assign the costs) and the cost item. This is the key field: an empty or incorrect method = a hanging entry or costs on the wrong account.
- Amount — taken from the calculation.
Usually all rows are filled automatically when generated from the salary accrual. Manually you only edit the reflection method and, if necessary, the accounts.
What to check before posting:
- The total in the "Accrued" column matches the payroll sheet.
- Every row has a reflection method (no empty cost accounts).
- The month and organization are correct.
4. Worked example with entries
Given. LLP "Astana-Service", September 2026. One sales department manager, salary 300,000 ₸. 2026 data: MCI = 4,325 ₸, MMW = 85,000 ₸, standard IIT deduction = 30 MCI = 129,750 ₸.
Calculation of deductions and taxes (from the employee's salary):
| Indicator | Rate | Base | Amount, ₸ |
|---|---|---|---|
| Accrued | — | — | 300,000 |
| OPC | 10% | 300,000 | 30,000 |
| CMIC | 2% | 300,000 | 6,000 |
| IIT taxable income | — | 300,000 − 30,000 (OPC) − 6,000 (CMIC) − 129,750 (deduction) | 134,250 |
| IIT | 10% | 134,250 | 13,425 |
| Net take-home pay | — | 300,000 − 30,000 − 6,000 − 13,425 | 250,575 |
Taxes and contributions at the employer's expense:
| Indicator | Rate | Base | Amount, ₸ |
|---|---|---|---|
| Social contributions (SC) | 5% | 300,000 − 30,000 (OPC) = 270,000 | 13,500 |
| MIC (employer) | 3% | 300,000 | 9,000 |
| MPCE | 3.5% | 300,000 | 10,500 |
| Social tax | 6% | 270,000 (net of OPC), minus SC 13,500 | 2,700 |
Social tax = 6% × 270,000 = 16,200, reduced by SC 13,500 → payable 2,700 ₸.
Entries when posting the document:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3350 | 300,000 | Manager's salary accrued |
| 3350 | 3120 | 13,425 | IIT withheld |
| 3350 | 3220 | 30,000 | OPC withheld |
| 3350 | 3241 | 6,000 | CMIC withheld |
| 7210 | 3210 | 13,500 | Social contributions accrued |
| 7210 | 3150 | 2,700 | Social tax accrued |
| 7210 | 3230 | 10,500 | MPCE accrued |
| 7210 | 3241 | 9,000 | Employer MIC accrued |
After posting, the credit of 3350 leaves 250,575 ₸ — exactly the net take-home amount. It is this amount that you will later close with the payment sheet and payment order through account 1030.
5. Operation types
The document reflects the entire set of payroll movements in a single object:
- Accruals — salary, bonuses, vacation pay, sick leave, compensations → to cost accounts (7210, 8110, 2930, etc.).
- Deductions — IIT, OPC, CMIC, alimony, loans, union dues → Dr 3350.
- Employer taxes and contributions — social tax, SC, MIC, MPCE → to costs.
- Vacation reserves (if you maintain them) — accrual and use of estimated liabilities.
- Deposition — transfer of unpaid salary.
The specific set of movements is defined by the operation types in the tabular section — they are pulled from the salary reflection settings.
6. What is generated when posting
Accounting and tax entries — as in the example above: costs on the debit, liabilities to the employee (3350), the budget (3120, 3150), and funds (3210, 3220, 3230, 3241) — on the credit.
Register movements:
- Accounting and tax records (accounting register) — the entries themselves.
- Registers of settlements for taxes, contributions, and deductions — for the subsequent filling of declarations (FTR 200.00) and reporting to the funds.
Electronic documents are not generated. ESI and SNT are documents for the sale of goods and services (an invoice in the ESI IS, a consignment note for goods). They have nothing to do with salary — do not look here for an export button to the ESI IS.
7. Printed forms
The document has no separate regulated printed form. Available:
- Accounting statement (via the print button / from the entries) — a breakdown of the generated movements.
- Report on the document's entries — via the "Dr/Cr" button (document movements).
Pay slips, payment sheets, and the accrual summary are printed from payroll documents, not from here.
8. Common mistakes
"Reflection method not filled in" (or an entry without a cost account). → The reflection method is not specified in the tabular section row. Open "Salary accounting settings" → "Reflection methods" and assign a method for the accrual or the employee.
"Document not posted: the sum of entries is not balanced" / discrepancy with the sheet. → The document total did not match the accrual. Regenerate the document from the salary accrual using the "Reflect in accounting" button, do not edit the amounts manually.
"Account 3350 (or 3220/3120) not found" / incorrect analytics. → Check the chart of accounts and the settings of the personnel settlement accounts in the organization's accounting policy.
"The period is closed for editing". → A change-prohibition date is set. Remove the prohibition ("Administration" → "User and rights settings" → "Prohibition dates") or change the document date.
Doubling of amounts on 3350. → You created the document both manually and from the accrual. Delete the extra one, keep one per month.
9. FAQ
Do I need to create the document manually? No. It is easier to click "Reflect in accounting" in the salary accrual document — the tables will fill in themselves. Manual creation is for corrections.
Which account does the salary go to? To the cost account per the reflection method: 7210 (administrative expenses), 8110 (main production), 7110 (sales expenses), 2930, etc. The credit is always 3350.
Why is there no ESI or SNT? These are sales documents. Salary is not a supply of goods or services, so electronic invoices are not issued here.
What is the standard IIT deduction in 2026? 30 MCI per month. At an MCI of 4,325 ₸ this is 129,750 ₸, but no more than 360 MCI per year.
How is IIT calculated? 10% of income net of OPC, CMIC, and the standard deduction (30 MCI). A rate of 15% is applied to the part of annual income exceeding 8,500 MCI.
Why is the social tax so small? Social tax of 6% of the base (income minus OPC) is reduced by the amount of social contributions. In the example, 16,200 − 13,500 = 2,700 ₸.
Is there a cap on the contribution base? Yes. For OPC the base is limited to 50 MMW per month (50 × 85,000 = 4,250,000 ₸). The program applies the limit automatically.
The document was posted, but 3350 shows the wrong take-home amount. The credit of 3350 leaves accrued minus deductions (IIT, OPC, CMIC). In the example — 250,575 ₸. This is the net take-home amount.
Can I reflect salary for several departments at once? Yes. In the tabular section, rows for different departments and reflection methods will distribute the costs to their respective accounts.
What to do if I changed the accrual after posting? Re-post the reflection document (or regenerate it from the accrual) so that the entries match the new calculation.
10. Related documents
Entered on the basis of / generated from:
- "Accrual of salary and contributions" (the "Reflect in accounting" button) — the main source.
- Documents for accruing vacation pay, sick leave, one-time accruals.
Based on this document, the following are usually entered:
- "Salary payment sheet" (via cash desk/bank) — closes the credit of 3350.
- Payment order / write-off from the current account — transfer of IIT, OPC, CMIC, MIC, SC, MPCE, and social tax to the budget and funds (account 1030).
- FTR 200.00 — the declaration on IIT and social payments is filled in based on the data of these entries and registers.
How to find out your release: "Help" → "About" — there the "1C:Enterprise" platform version and the configuration release are indicated.
This guide is valid for "Accounting for Kazakhstan", revision 3.0, release 3.0.74.2. In newer releases the field locations and algorithms may differ — check against your own version.