Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
The accountant receives a memo from the HR officer: "Withhold ₸12,000 from manager Saparov for a damaged tablet this month." Or a writ of execution for alimony arrives, or the trade union asks to withhold dues for one specific month. There's no need to set up a permanent deduction for the whole year — it's a one-time deduction. This is exactly when you open "Registration of One-Time Deductions for Employees of Organizations". This document tells payroll: "this month, take this much from this person."
1. Purpose
The document registers one-time (single) deductions from employees' wages: damage compensation, fines, union dues for the month, one-time loan deductions, other deductions. Unlike planned deductions, it applies only in the specified month and does not carry over automatically.
2. Where to find it
Menu path: the "Payroll" section → "Deductions" block → "One-Time Deductions for Employees of Organizations". Click "Create".
1C navigation link (open the list directly): copy the string and paste it into the menu "Tools" → "Follow navigation link" (or via the main menu → "All functions"):
e1cib/list/Документ.РегистрацияРазовыхУдержанийРаботниковОрганизаций
If you don't see the item in the "Payroll" section — check the payroll calculation setting (the "Settings" → "Accounting parameters" → "Payroll" section): perhaps you have simplified calculation and the deductions panel is hidden.
2a. How to find out your release
"Help" → "About" (or the ℹ️ icon in the top right corner). In the window that opens you will see the platform version (for example, 8.3.24.x) and the configuration release of "Accounting for Kazakhstan" — the very number this guide refers to (here, 3.0.74.2). If your release is older or newer, the field layout may differ slightly, but the logic is the same.
3. How to fill it out
It fills out quickly — it's essentially a "who and how much" table.
| Field | Required | Why, and what happens on error |
|---|---|---|
| Organization | ✅ YES | The legal entity whose employees you're deducting from. If there are several organizations and you pick the wrong one — the deduction won't reach the payroll of the right legal entity. |
| Document date | ✅ YES | Registration date. Affects numbering and the period in which the document is "visible." Set a date within the deduction month. |
| Month (registration period) | ✅ YES | The key field. It's in this month that the deduction lands in "Payroll Accrual for Employees." Get the month wrong — and the money is withheld at the wrong time. |
| Employee (table row) | ✅ YES | From the "Employees" reference book. The deduction is tied to a specific person and their accruals. |
| Deduction (deduction type) | ✅ YES | You select from the "Organization Deductions" calculation type plan: damage compensation, fine, union dues, loan deduction, etc. The type determines the accounting account and how the deduction is reflected in reporting. |
| Result (Amount) | ✅ YES | The amount to deduct in tenge. If the type is calculated as a percentage — specify the base/percentage according to the calculation type rules. An empty amount = the deduction won't be applied. |
| Accounting account / analytics | depends on type | Where to charge the withheld amount (payable to a third party, loan cash desk, organization income for damage compensation). Usually pulled from the deduction type setup. |
| Responsible person | no | Who prepared it. For control and filtering in the list. |
| Comment | no | Basis: "Memo No…", "Writ of execution No…". A great help when reviewing months later. |
Procedure:
- Fill out the header: Organization → Date → Month.
- Using the "Add" button, enter the rows: Employee → Deduction → Amount.
- Check the account/analytics in the row (or in the separate reflection column).
- Save → Post.
A single document can contain many employees and many rows. It's convenient to record all one-time deductions for the month in a single document.
4. Worked example with postings
Situation. For September 2026 you register two one-time deductions:
- Manager Saparov A. — compensation for material damage for a broken tablet — ₸12,000.
- Storekeeper Kim V. — trade union membership dues for the month — ₸1,700.
Filling out:
- Organization: LLP "Primer".
- Month: September 2026.
- Row 1: Saparov A. → "Compensation for material damage" → ₸12,000.
- Row 2: Kim V. → "Trade union dues" → ₸1,700.
What will happen. The one-time deductions document itself, as a rule, makes no movements on accounting accounts — it only records "how much to withhold." The postings are formed by "Payroll Accrual for Employees" for September, where these deductions reduce the take-home amount.
Suppose Saparov has ₸400,000 accrued. Then in the September pay slip:
| Indicator | Amount, ₸ |
|---|---|
| Accrued | 400,000 |
| MPC 10% | 40,000 |
| CHIC 2% | 7,200 |
| Deduction MPC + CHIC + basic deduction 30 MCI (30 × 4,325 = 129,750) | — |
| IIT-taxable income | 400,000 − 40,000 − 7,200 − 129,750 = 223,050 |
| IIT 10% | 22,305 |
| One-time deduction (damage) | 12,000 |
| Payable | 400,000 − 40,000 − 7,200 − 22,305 − 12,000 = 318,495 |
Postings (formed by the payroll accrual document):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Damage withheld from Saparov's wages | 3350 (payroll liabilities) | 6280 / other income | 12,000 |
| Kim's union dues withheld | 3350 | 3390 (other short-term payables to the trade union) | 1,700 |
The specific credit account depends on how the deduction type is configured: damage compensation is usually charged to the organization's other income (6280) or to closing a previously recorded shortage; union dues and alimony — to payables to a third party (3390). The debit is always the payroll settlement account (3350), because the deduction reduces what you owe the employee.
5. Operation types (deduction types)
The document works with the "Organization Deductions" calculation type plan. A typical set:
- Compensation for material damage — shortage, property damage.
- Fines — under internal regulations.
- Trade union dues — one-time deduction for the month.
- Employee loan deduction — one-time payment/interest.
- Other deductions — any single deduction based on the employee's application or a supporting document.
The type's calculation method can be "Fixed amount" or "Percentage" (of accrued/of base). Percentages and deduction limits (in general no more than 50% of wages, other limits for specific grounds) you must monitor yourself: the document does not block an excess.
6. What is generated on posting
- Movements in the calculation register / deduction registers — the record "withhold this much from this employee this month." This is what "Payroll Accrual" picks up.
- Accounting postings — as a rule, not generated by the document itself (see the example): they are made by the payroll accrual document. In some setups the reflection may be done at month-end closing.
- Electronic documents (ESF, SNT) — NOT generated. This is an internal payroll document; it has nothing to do with sales or VAT.
7. Printed forms
The "Print" button provides:
- The document's own form (a summary of deductions with amounts by employee).
The main "human-readable" deduction documents you print later — from "Payroll Accrual for Employees": the pay slip (where the deduction is shown as a separate line) and the payroll and payment sheet. One-time deductions have no separate regulated printed form — it's a registration document, not a reporting one.
8. Common mistakes
"The value of the 'Employee' (or 'Deduction', 'Result') attribute is not filled in" An empty table row. Fill in the employee, deduction type, and amount, or delete the extra row.
"The deduction did not appear in the pay slip / in payroll accrual" The most common cause is the wrong month in the document. The registration month of the one-time deduction must match the month of the "Payroll Accrual" document. Check the "Month" field and re-post the accrual.
"The document won't post: the period is closed" The date fell into a period closed by regulatory operations/an edit-cutoff date. Set a date in an open month or remove the cutoff date (the "Administration" → "Change cutoff dates" section).
The deduction exceeded the wages, take-home went negative The program may post even this. Observe the deduction limit (usually no more than 50% of the accrued amount less mandatory deductions). Reduce the amount or split it across several months in separate documents.
Duplicate deduction You entered a one-time deduction, but a planned one already exists for the same basis. The total will be withheld twice. Before posting, check the employee's planned deductions.
9. FAQ
How does a one-time deduction differ from a planned one? A one-time deduction applies only in the specified month and is not repeated. A planned one ("entry of deductions applied to employees") carries over month to month until you stop it. Alimony on an ongoing basis is planned; a fine for one month is one-time.
Does the document make accounting postings itself? Usually not. It registers the fact of the deduction, and the postings (Dr 3350 Cr payables/income) are formed by the "Payroll Accrual for Employees" document for the same month.
How do I withhold alimony under a writ of execution? If it's for several months — use a planned deduction with percentage calculation. A one-time document is convenient for closing only one specific month or for withholding a remaining balance.
Can I withhold a percentage of wages rather than a fixed amount? Yes, if the deduction type is configured with the "Percentage" method. Then the program itself computes the amount from the base during payroll calculation.
Where does the withheld amount go — to the organization's income or to payables? It depends on the type. Damage compensation usually goes to other income (6280) or closes a shortage; union dues, alimony, third-party payments — to payables (3390), which you then remit to the recipient.
Does the deduction affect IIT, MPC, social contributions? No. Deductions are taken after taxes and contributions are calculated, from the payable amount. MPC 10%, CHIC 2%, IIT 10% (30 MCI = ₸129,750 deduction per month) are computed from accrued income regardless of deductions.
I withheld too much — how do I fix it? As long as the month's wages haven't been paid, correct the amount in the document and re-post the accrual. If the payment has already gone through — process a refund/recalculation in the next month with a separate document.
Why isn't the deduction visible during payroll accrual? Three causes by frequency: the month doesn't match; the document isn't posted; the wrong organization is selected. Check all three and re-post the accrual.
Can I deduct from several employees in one document? Yes. Add as many rows as you like — one employee per row (or several rows for one employee if there are multiple grounds).
Does this document require an ESF or SNT? No. This is an internal payroll document; electronic invoices and waybills are not issued for it.
10. Related documents
Grounds for entry (what precedes):
- Hiring / HR documents — so the employee exists in the database.
- Writ of execution, memo, shortage report, employee application, order — external grounds (in 1C recorded as a comment/basis).
- Employee loan agreement — if you're withholding a loan payment.
What uses this deduction (what follows):
- "Payroll Accrual for Employees" — picks up the one-time deduction, reduces the payable amount, forms the postings and the pay slip.
- Payroll payment sheet — pays out the already-reduced amount.
- Payment order / third-party payment — if the withheld amount (alimony, union dues) must be remitted to the recipient from payables (3390).
How to find out your release
The "Help" → "About" menu: the line with the platform version (8.3.x) and the configuration release. This guide is current for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. When updating the configuration, check against the new release — the field layout may change slightly.
Material prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). Numeric norms are given as of 2026: MCI ₸4,325, minimum wage ₸85,000, basic IIT deduction 30 MCI.