Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
An employee came to you with a phone: "The contract is 300,000 ₸, but 250,575 was deposited into the account. Where did the money go?" Or the payroll accountant closed the month, and the chief accountant asks for a single sheet showing: how much was accrued, how much was withheld, how much was paid out. Opening the payslip for each person takes too long. You need one summary document for the entire organization. This is "Payroll Statements of Organizations".
1. Purpose
The report collects accruals, withholdings (individual income tax, pension contributions, medical insurance) and amounts payable for the period by employees. It provides a summary picture for the organization and departments, serves as the basis for the printed form T-51 and reconciliation with payment statements. This is a report, not a document: it does not post anything, but shows data that has already been created by the payroll and payment documents.
2. Where to find
- Section "Payroll" → block "Payroll Reports" → "Payroll Statements".
- Or through "All Functions" → "Reports" → "Payroll Statements of Organizations".
- Open directly in 1C: Main Menu → Service → "Go to Navigation Link", paste:
e1cib/list/Report.PayrollStatementsOfOrganizations
If the "Payroll Reports" section is not visible, the user role does not have payroll rights, or the command is hidden in the section settings. Check with the administrator.
2a. How to find out your release
"Help" → "About the Program" (or the ℹ️ icon in the upper right corner). In the opened window: at the top — the platform version (for example, 8.3.x), below — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This release number should be compared with the header of the instructions: the arrangement of fields and the composition of deductions may change between releases.
3. How to fill out (configure the report)
The report is not "filled out" with entries — you set the selection parameters and click "Generate". Let's break down each field.
| Field | Purpose | What happens if set incorrectly |
|---|---|---|
| Period (from… to…) — MANDATORY | Sets the month (or range) for which accruals and withholdings are taken | If you take the wrong month, the amounts will not match the payment statement. For payroll, always set the boundaries of one month |
| Organization — MANDATORY | If there are several legal entities in the database, limits the selection to one company | If left empty with multiple organizations — other employees will appear on one sheet, and totals will be "inflated" |
| Department | Selection by workshop/department — convenient for distributing sheets to managers | Leave it empty — you will see the entire organization as a whole |
| Employee / list of employees | Selection by one person — exactly for the situation "explain where the money went" | If you forgot to remove the selection from last time — it will show one, while you expect all |
| Data type / report option | T-51 "Payroll Statement", summary by types of accruals, with breakdown of withholdings | If you select the summary without detailing — you will not see the breakdown of individual income tax, pension contributions, medical insurance |
| Grouping (Department, Employee) | Order and intermediate totals in the report | If you remove grouping by department — totals by departments will not be calculated |
| Indicators / columns | Accrued, withheld, paid out, debt at the beginning/end | If you hide "Debt at the end" — you will not see the salary debt |
After configuring, click "Generate". The "Settings" button (gear icon) allows you to add selections and save the option so you don't have to configure it every month.
4. An example with numbers (2026 year)
The employee's salary is 300,000 ₸, status — resident, the basic deduction of 30 MRP applies. Numbers for the year 2026: MRP = 4,325 ₸, MZP = 85,000 ₸, basic deduction for individual income tax = 30 × 4,325 = 129,750 ₸/month.
Withholdings from the employee's salary:
| Indicator | Calculation | Amount, ₸ |
|---|---|---|
| Accrued (salary) | — | 300,000 |
| Pension contributions 10 % | 10 % × 300,000 | 30,000 |
| Medical insurance 2 % | 2 % × 300,000 | 6,000 |
| Taxable income for individual income tax | 300,000 − 30,000 − 6,000 − 129,750 | 134,250 |
| Individual income tax 10 % | 10 % × 134,250 | 13,425 |
| Total withheld | 30,000 + 6,000 + 13,425 | 49,425 |
| Amount payable | 300,000 − 49,425 | 250,575 |
Here is where the "missing" money went: 30,000 for pensions, 6,000 for medical insurance, and 13,425 for income tax. These three lines are what you show to the employee in the report.
Employer's obligations (beyond salary, visible separately in the payroll report):
| Payment | Base | Rate | Amount, ₸ |
|---|---|---|---|
| Pension fund contributions | 300,000 | 3.5 % | 10,500 |
| Medical insurance | 300,000 | 3 % | 9,000 |
| Social contributions | 300,000 − 30,000 = 270,000 | 5 % | 13,500 |
| Social tax | (300,000 − 30,000 − 6,000) × 6 % − social contributions = 264,000 × 6 % − 13,500 | 6 % | 2,340 |
The entries are not generated by the report, but by the document "Accrual of Salary and Contributions"; the statement merely reflects them. For this employee, they look like this (typical chart of accounts of the RK):
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Salary accrued | 7210 (8112) | 3350 | 300,000 |
| Individual income tax withheld | 3350 | 3120 | 13,425 |
| Pension contributions withheld | 3350 | 3220 | 30,000 |
| Medical insurance withheld | 3350 | 3230 | 6,000 |
| Social contributions accrued | 7210 | 3210 | 13,500 |
| Social tax accrued | 7210 | 3150 | 2,340 |
| Accrued medical insurance/pension fund contributions | 7210 | 3230 / 3220 | 9,000 / 10,500 |
In the statement, you will see the line: Accrued 300,000 · Individual income tax 13,425 · Pension contributions 30,000 · Medical insurance 6,000 · Amount payable 250,575.
5. Types (options) of the report
"Payroll Statements" is a family of options that can be switched in the data type field / by the "Select Option" button:
- Payroll Statement (T-51) — unified form: employee number, accrued by types, withheld, payable.
- Summary Payroll Statement — totals for the organization and departments without line-by-line detail by individuals.
- Statement with breakdown of withholdings — separate columns for individual income tax, pension contributions, pension fund contributions, medical insurance.
- Payslip (similar report) — individually for each employee; issued to hand.
6. What is generated upon formation
Since this is a report, it does not create entries, does not issue electronic invoices (ESF) or social tax, and does not write movements in registers — ESF/social tax relate to sales and VAT, and have no relation to payroll. The report only reads already existing data:
- register of calculations for accruals and withholdings of employees;
- register of mutual settlements with employees (how much was accrued, paid out, debt);
- information on individual income tax, pension contributions, pension fund contributions, medical insurance, social contributions for the period.
If you want to change the amounts — edit not the report, but the source documents: "Accrual of Salary and Contributions", "Leave", "Sick Leave", "Payment Statement".
7. Printed forms
- Payroll Statement in form T-51 (button "Print").
- Payroll Payment Statement T-49 (if the option includes amounts payable).
- Payslip of the employee.
- Any option can be exported to Excel using the "Save" button (floppy disk icon) — convenient for sending to the department head.
8. Common mistakes
- "Mandatory field 'Period' not filled" / the report is empty. Set the correct month boundaries and click "Generate".
- The report is empty, although the salary has been accrued. The document "Accrual of Salary and Contributions" has not been posted or was posted with a different date outside the period. Open the accrual journal, check the posting status and date.
- Amounts do not match the payment statement. Usually, the reason is inter-account documents (leave, sick leave, advance) outside the selected period. Extend the period or remove unnecessary selections.
- Only one employee is visible instead of all. The selection from last time remained in the settings — open "Settings", delete the selection by employee.
- Individual income tax is higher than expected. The employee has not submitted a request for the 30 MRP deduction — the program calculates without the basic deduction. Check the employee's card and the document "Application for Deductions".
- Different legal entities ended up on one sheet. The "Organization" field was not filled in when there are multiple companies in the database.
9. FAQ
Are payroll statements a document or a report? A report. It is not posted and does not change anything in accounting — it only shows accruals, withholdings, and amounts payable. Corrections to the figures should be made in the accrual and payment documents.
Why was 250,575 deposited into the account when the salary is 300,000? From 300,000, pension contributions of 30,000 (10 %), medical insurance of 6,000 (2 %), and individual income tax of 13,425 were withheld. In total, 49,425 was withheld, leaving 250,575 payable. All this is visible in the statement line by line.
How is individual income tax calculated in 2026? Taxable income = accrued − pension contributions − medical insurance − basic deduction of 30 MRP (129,750 ₸/month). Individual income tax = 10 % on this base up to 8,500 MRP of annual income and 15 % on the amount over.
Has the basic deduction changed? Yes. Starting from 2026 — 30 MRP per month (not more than 360 MRP per year), instead of the previous 14 MRP. At MRP 4,325 ₸, this is 129,750 ₸ per month.
Why is the report empty? Most often, the document "Accrual of Salary and Contributions" has not been posted or was posted outside the selected period. Check the posting and date of the document.
How to get a statement for one department? Fill in the "Department" field (or include the selection in "Settings") and generate — you will see only the required department with an intermediate total.
Where to get the printed form T-51? Generate the required option and click "Print" → "Payroll Statement T-51". From there — print or save to Excel.
Does the report show pension fund contributions and social tax? In detailed options — yes, employer obligations are shown in separate columns: pension fund contributions 3.5 %, medical insurance 3 %, social contributions 5 %, social tax 6 %. These are not withholdings from salary, but company expenses.
Can the statement be reconciled with the amount to be transferred? Yes. The "Amount payable" column should match the amount in the "Payroll Payment Statement". A discrepancy is a signal of an unposted inter-account document.
Does the VAT rate of 16 % affect this statement? No. VAT (16 % in 2026), electronic invoices (ESF), and social tax relate to sales and do not participate in payroll calculations and this report.
10. Related documents
- Data sources for the report: "Accrual of Salary and Contributions", "Leave", "Sick Leave", "One-time Accrual", "Application for Deductions".
- Reconciles with: "Payroll Payment Statement" (through cash/bank) and payment documents for the transfer of individual income tax, pension contributions, pension fund contributions, medical insurance, social contributions, and social tax.
- Related reports: "Payslip", "Summary of Accruals and Withholdings", "Salary Analysis by Employees".
How to find out your release
"Help" → "About the Program": it indicates the version of the 1C:Enterprise platform and