Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You are on the simplified regime. You hired two salespeople. Previously, for each of them you had to calculate five different payments — IIT, MPC, social contributions, MHI, MHIC — and keep in mind five deadlines and five BCC codes. Since 2025, all of this can be settled with a single transfer to the State Corporation "Government for Citizens." In 1C it is calculated by the document "Single Payment Calculation." You open it, select the month, and the program itself allocates the amount across the components and creates the postings. Below — how to fill it out without errors and what to check in the figures.
1. Purpose
The document calculates the single payment on employees' income (SP) for the month for employers on special tax regimes and distributes it across its components: IIT, MPC, MPCE, SC, MHI, MHIC. It generates accounting postings and movements for the subsequent payment as a single payment.
2. Where to find it
Menu path: Section "Payroll" → group "Taxes and Contributions" → "Single Payment Calculation" → button "Create."
To open the list right away, paste the navigation link into 1C ("Tools" → "Follow navigation link", or Ctrl+F11):
e1cib/list/Документ.РасчетЕдиногоПлатежа
2a. How to find out your release
"Help" → "About" (or the "i" icon in the upper right corner). In the window that opens — the platform version (for example, 8.3.25) and the configuration release (you should have 3.0.74.2). If the release is lower — the SP rate and distribution may differ: update before calculating.
3. How to fill it out — step by step
| Field | Why it matters and what happens if you make a mistake |
|---|---|
| Organization (required) | Determines the special regime and accounting settings. If the organization is not on the simplified regime / retail tax / fixed deduction — the document will refuse to calculate: SP does not apply to the generally established regime. |
| Accrual month (required) | The period for which the SP is calculated. The rate is "tied" to the year: for a month in 2026, the 2026 rate is used. Get the month wrong — and you'll get the rate for the wrong year. |
| Document date (required) | Usually the last day of the month. Affects the inclusion of amounts in the reporting period and the date of postings. |
| Division | Fill in if you keep payroll by division. Affects cost accounts and analytics. |
| Tabular section "Employees" | Filled in with the "Fill" button — the program pulls up employees and their income for the month from payroll accrual documents. If an employee is missing — first post "Payroll Accrual." |
| Income (base) | The base for SP. Check it: it is capped at the top at 50 MMW = 50 × 85,000 = 4,250,000 ₸ for the pension base portion. If you manually understate the income — underpayment and a fine. |
| SP rate | Substituted automatically by year. For 2026 — 23.8%. Do not edit manually without reason. |
Important: with SP the standard 30 MCI IIT deduction and other tax deductions do not apply — IIT within the single payment is calculated as a preferential share of income, without reductions. This is normal, it is by design.
After filling out, click "Post."
4. Worked example with postings
Condition. An LLP on the simplified regime. Salesperson Akhmetova, income for September 2026 — 300,000 ₸. SP rate for 2026 — 23.8%.
Calculating the total SP:
300 000 × 23,8 % = 71 400 ₸
Distribution of the amount across components (shares of income for 2026):
| Component | Rate | Amount, ₸ | Who "bears" it |
|---|---|---|---|
| MPC | 10% | 30,000 | withheld from the employee |
| MHIC | 2% | 6,000 | withheld from the employee |
| IIT | 0.3% | 900 | withheld from the employee |
| MPCE | 3.5% | 10,500 | at the employer's expense |
| MHI | 3% | 9,000 | at the employer's expense |
| SC | 5% | 15,000 | at the employer's expense |
| Total SP | 23.8% | 71,400 |
- Withheld from the employee: 30,000 + 6,000 + 900 = 36,900 ₸ → Akhmetova will receive this much less in hand.
- At the employer's expense (cost): 10,500 + 9,000 + 15,000 = 34,500 ₸.
Postings that the document will generate:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3350 | 3220 | 30,000 | MPC withheld from salary |
| 3350 | 3240 | 6,000 | MHIC withheld from salary |
| 3350 | 3120 | 900 | IIT withheld from salary |
| 7210 | 3220 | 10,500 | MPCE accrued (cost) |
| 7210 | 3240 | 9,000 | MHI accrued (cost) |
| 7210 | 3210 | 15,000 | SC accrued (cost) |
The cost account (7210 "Administrative expenses" / 8410 / 8110) is substituted from the settings by division. The payment will go out as a single payment order for the total amount of 71,400 ₸ to the State Corporation, and it will itself allocate the money across the funds and the budget.
5. Types of operation
The document works within a single mechanism — the calculation of SP for the month, but it covers different scenarios:
- Initial calculation for the month for all employees subject to SP.
- Recalculation (adjustment) — if you changed income retroactively: you create a document for the same month, and the program recalculates the difference.
- Reversal — when canceling accruals of a prior period, the amounts go out with the opposite sign.
6. What is generated upon posting
- Accounting postings by component (see the example) — with the credit of accounts 3120, 3210, 3220, 3240.
- Register movements for accounting of settlements on taxes, contributions and deductions, as well as for registers of individuals' income accounting — the reporting is built and the data for payment is filled in based on them.
- Data for the subsequent payment as a single payment (debiting from the current account to the BCC of the single payment).
This document does not generate ESI or ACN — electronic invoices and accompanying consignment notes relate to the turnover of goods and services, not to payroll payments. Don't look for them here, this is normal.
7. Printed forms
The "Print" button in the document:
- Calculation certificate "Single Payment" — a breakdown for each employee: income, rate, SP amount, and the split into IIT/MPC/MPCE/SC/MHI/MHIC.
- Employee pay slip (for the SP withholdings part) — if enabled in the print settings.
8. Common mistakes
"The organization is not a payer of the single payment" — a suitable special regime is not set in the organization's card. Open "Main" → "Organizations" → "Accounting Policy" and check the tax regime (simplified / retail tax / fixed deduction).
"The tabular section is not filled in" — employees were not pulled up. The reason is almost always the same: the "Payroll Accrual" document was not posted for the month. Post it, then click "Fill."
"Income is not determined for employee…" — the employee has no accruals subject to SP, or is excluded from SP (for example, certain categories). Check the accrual type and its taxation setting.
The SP amount "doesn't match" the expected one — almost always the old rate is set or the base was touched manually. Check that the month belongs to 2026 (rate 23.8%), and that the income did not exceed the base limit of 50 MMW = 4,250,000 ₸.
Doubling of amounts — you created two SP documents for one month. Keep one, mark the extra one for deletion.
9. FAQ
Who can apply the single payment? Employers on special tax regimes for small business — simplified regime, retail tax, fixed deduction (peasant/farming enterprises). On the generally established regime SP does not apply; there taxes and contributions are calculated separately.
What is the SP rate in 2026? 23.8% of the employee's income. The rate rises annually according to the established schedule, so it is "tied" to the accrual year, not to the payment date.
Does the 30 MCI deduction apply with the single payment? No. Within SP, IIT is calculated as a preferential share of income without standard deductions. The basic 30 MCI deduction (this is the 2026 norm, not the former 14 MCI) applies only in the ordinary IIT calculation on the general regime.
Do I need to file form 200.00 for these employees? For income covered by the single payment, no separate tax form is filed — the information is transmitted by the State Corporation. That is precisely what makes SP convenient: one payment instead of five and less reporting.
Where and when to pay? By a single payment order to the State Corporation "Government for Citizens" — no later than the 25th of the month following the reporting one. It will itself distribute the money across the budget and funds.
How is SP split between the employee and the employer? MPC, MHIC and IIT are withheld from the employee's income; MPCE, MHI and SC are accrued at the employer's expense. In the example above: 36,900 ₸ withheld, 34,500 ₸ — the employer's cost.
Is social tax (6%) paid with the single payment? No. Social tax is not part of SP and is not accrued on this income — this is one of the advantages of the regime.
Is there a base limit for SP? Yes, the pension part of the base is capped at 50 MMW = 50 × 85,000 = 4,250,000 ₸ per month. The program applies the limit automatically, but when manually editing income, check this yourself.
Does the document generate ESI or ACN? No. Electronic invoices and ACN relate to the turnover of goods and services (note that the VAT rate in 2026 is 16%). They have nothing to do with payroll payments.
Can some employees be kept on SP and others on the general calculation? The single payment is applied by the employer's decision and covers employees who meet the conditions. The taxation setting is specified in the accrual types; employees outside SP will fall into the ordinary documents for calculating taxes and contributions.
10. Related documents
- What it is entered on the basis of: the data is taken from "Payroll Accrual" — without a posted accrual, the SP base will not be filled in.
- What is entered after / on the basis of it: "Debiting from the current account" (or "Payment order") for paying the single payment; reflection in the month-end closing and in the payroll and tax reports.
How to find out your release
"Help" → "About": there the platform version and configuration release are indicated. All figures, accounts and the procedure in this guide have been verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). On other releases the SP rate and distribution across components may differ.