When checking in 1C, the program calculated the IIT correctly: the basic deduction was applied not only for the current month, but also taking into account the carryover of the unused deduction from previous periods.
Why this happened
When the employee's salary (85,000 tenge) was below the level allowing the basic deduction to be applied, the deduction for those months was not used. In March, when compensation for unused vacation was accrued, the total income for the month increased and became sufficient to apply the deduction.
In this case, 1C applied the carryover deduction mechanism: the unused balance of the deduction from previous months is not lost, but is carried over to subsequent periods and used as soon as the income allows it — until the accumulated balance is fully used.
Thus, in March the system credited not only the deduction for March itself, but also "pulled in" the previously unused deduction amounts, which produced the final IIT result seen by the accountant.
What the accountant needs to know
If an employee's income in certain months is below the threshold for applying the deduction, this does not mean the deduction is permanently lost — the program correctly carries it forward and applies it automatically as soon as income allows. The calculation in such a situation does not require manual adjustment — 1C handles the deduction carryover on its own.
Frequently Asked Questions
Do I need to manually specify the deduction carryover in 1C?
No, the program does this automatically based on the employee's accrual history.
Can the deduction balance be carried over for several consecutive months?
Yes, the balance is carried over and accumulates until it is fully used.