Is this a document or a catalog? The task says "Document".

In fact, this is a settings catalog "SalaryReflectionMethodsInRegulatedAccounting". This is indicated by the metadata: hierarchy of groups, presence of GroupForm and GroupChoiceForm, absence of tabular sections and postings, as well as the purpose text. In the standard "Accounting for Kazakhstan", the object is implemented as a catalog rather than a document. The "Document" label in the specification is a discrepancy.

Why doesn't the object generate postings if it is about salary reflection?

The catalog stores only correspondence templates (Dr/Cr accounts and sub-accounts for accounting (AC) and tax accounting (TA)). The postings themselves are created by payroll documents ("Salary Reflection in Regulated Accounting", "Payroll Accrual"), which substitute the settings from this catalog. Therefore, the catalog has neither posting nor registers of movements.

Why are there separate fields DebitAccountTA/CreditAccountTA?

This is the correspondence for tax accounting (chart of accounts "Tax"), used when calculating CIT. It is maintained in parallel with the accounting pair DebitAccount/CreditAccount, so that a single reflection method simultaneously defines both AC and TA postings.

Which numerical norms of the RK 2026 are relevant when setting up salary reflection?

MCI = 4,325 ₸, MW = 85,000 ₸. The basic deduction for IIT is 30 MCI (129,750 ₸/month, no more than 360 MCI/year). IIT is 10% up to 8,500 MCI of annual income and 15% above; MPC 10% (base cap 50 MW = 4,250,000 ₸), MPCE 3.5%, MICC 2%, CHI 3%, SC 5%, social tax 6%. The VAT rate of 16% has no relation to the payroll contour.

Which account is used by default to reflect payroll liabilities?

Account 3350 "Short-term payroll liabilities" — it is usually specified in the CreditAccount field of the reflection method. Debit — cost accounts (7210, 8110, 7110, etc.) with analytics by division and cost item.

Methods of Reflecting Salary in Regulated Accounting (Accounting for Kazakhstan 3.0.74.2)

Important note about the object type. In the task the object is passed as Documents.СпособыОтраженияЗарплатыВРеглУчете (Document). However, the attached evidence (metadata, set of attributes, set of forms, purpose text) unambiguously describes a Catalog: the object has a ФормаГруппы (GroupForm) and ФормаВыбораГруппы (GroupChoiceForm) (hierarchy of groups/items), it has no tabular sections or records, and its purpose is «to configure reflection rules». In the standard «Accounting for Kazakhstan» this is indeed a settings catalog, not a document. The description below is built on the actual object (catalog); where the task structure requires «posting/records», it is explained why there are none and how the object participates in the postings of other documents.

1. Identification

Parameter	Value
Object type	Catalog (`Catalog.СпособыОтраженияЗарплатыВРеглУчете`). In the task it is marked as «Document» — a discrepancy, in fact it is a settings catalog
Name	СпособыОтраженияЗарплатыВРеглУчете
Synonym	Ways of reflecting wages in regulated accounting
Hierarchy	Hierarchy of groups and items (there are groups)
Configuration	Accounting for Kazakhstan, revision 3.0.74.2
Accounting country	Republic of Kazakhstan
Currency	Tenge (₸)

Purpose. The catalog stores templates of account correspondence for reflecting accruals and deductions on labor remuneration in accounting (BU) and tax (NU) accounting. Each item defines a «debit account — credit account» pairing with analytics (subconto) separately for BU and for NU (CIT calculation). These templates are substituted into wage accrual/reflection documents, forming automatic postings depending on the department, cost item, and type of accrual. It is configured once during implementation and adjusted when the accounting policy changes.

Where to find in 1C: section «Payroll calculation» → «Ways of reflecting wages in regulated accounting». Navigation link: e1cib/list/Документ.СпособыОтраженияЗарплатыВРеглУчете

2. Attributes and tabular sections

2.1. Attributes (catalog header)

The object stores two parallel correspondences — for BU (chart of accounts «Standard») and for NU (chart of accounts «Tax»). All attributes are optional: as many levels of analytics are filled in as the account setup requires.

Name	Type	Req.	Purpose
СчетДт	ChartOfAccountsRef.Типовой	No	BU debit account — where the wage expense is allocated (cost accounts)
СубконтоДт1	Characteristic	No	1st subconto of BU debit (usually department / cost item)
СубконтоДт2	Characteristic	No	2nd subconto of BU debit (additional cost analytics)
СубконтоДт3	Characteristic	No	3rd subconto of BU debit (third level of analytics)
СчетКт	ChartOfAccountsRef.Типовой	No	BU credit account (as a rule 3350 «Short-term payables on labor remuneration»)
СубконтоКт1	Characteristic	No	1st subconto of BU credit (often employee)
СубконтоКт2	Characteristic	No	2nd subconto of BU credit
СубконтоКт3	Characteristic	No	3rd subconto of BU credit
СчетДтНУ	ChartOfAccountsRef.Налоговый	No	NU debit account (for CIT calculation)
СубконтоДтНУ1	Characteristic	No	1st subconto of NU debit
СубконтоДтНУ2	Characteristic	No	2nd subconto of NU debit
СубконтоДтНУ3	Characteristic	No	3rd subconto of NU debit
СчетКтНУ	ChartOfAccountsRef.Налоговый	No	NU credit account
СубконтоКтНУ1	Characteristic	No	1st subconto of NU credit
СубконтоКтНУ2	Characteristic	No	2nd subconto of NU credit
СубконтоКтНУ3	Characteristic	No	3rd subconto of NU credit

In addition to the listed applied attributes, there are standard catalog attributes: Код, Наименование, Родитель, ПометкаУдаления, Предопределенный.

2.2. Tabular sections

None. The catalog contains no tabular sections — the entire setup fits into the header attributes.

3. Forms

Form	Purpose
ФормаЭлемента	Main form for editing a reflection method (≈183 UI elements). Here Dt/Kt accounts and subconto for BU and NU are set; subconto fields are dynamically shown/hidden depending on the selected account
ФормаСписка	List of all reflection methods; supports group modification via the «Change selected» command (≈109 UI elements)
ФормаВыбора	Selection of a reflection method when filling in fields in other objects (≈104 UI elements)
ФормаГруппы	Editing a group (folder) of the catalog (≈8 UI elements)
ФормаВыбораГруппы	Selecting a group during filtering/classification (≈23 UI elements)

4. Key module procedures

No BSL evidence is attached to the object, therefore the typical handlers for a settings catalog of this class are listed below; the specific procedure names in revision 3.0.74.2 may differ (requires verification in the configurator).

Item form module (ФормаЭлемента):

ПриСозданииНаСервере — initial form initialization, setting conditional formatting and visibility of subconto fields based on the current Dt/Kt accounts (BU and NU).
СчетДтПриИзменении / СчетКтПриИзменении (and their …НУ analogs) — upon changing the account, they recalculate the availability and types of subconto (by the account's characteristic types), clear subconto that have become irrelevant.
Subconto selection handlers (СубконтоДт1НачалоВыбора, etc.) — restrict the subconto value type to the subconto types of the selected account.

Object / manager module:

ОбработкаЗаполнения — default filling when creating a new item.
ПередЗаписью / ПроверкаЗаполнения — control of the correctness of the «account ↔ subconto» pair, consistency of BU and NU.
Manager export functions for obtaining correspondence by reflection method, called from wage accrual/reflection documents.

5. Participation in postings (the object itself generates no records)

The catalog is not posted and creates no records of its own. It is a source of correspondences: the values of its attributes are substituted into the postings generated by payroll-circuit documents (for example, «Reflection of wages in regulated accounting» / «Payroll accrual»). Below is how the accounts configured here participate in typical Kazakhstan postings (chart of accounts «Standard»).

Accrual of labor remuneration (Kt by default from СчетКт — 3350):

Dt	Kt	Content
7210 / 8110 / 7110 (from `СчетДт` + subconto)	3350	Wages accrued (administrative / production / selling expenses)

Deductions and mandatory payments (the liability credit account is selected by the setting of the corresponding reflection method):

Dt	Kt	Payment	Rate/base RK 2026
3350	3120	IIT	10 % up to 8,500 MCI of annual income, 15 % above; basic deduction 30 MCI = 129,750 ₸/month (no more than 360 MCI/year)
3350	3220	OPC	10 % (base cap 50 MMW = 50 × 85,000 = 4,250,000 ₸)
3350	3210	CHIC	2 %
7210/8110	3210	CSHI	3 % (at the employer's expense)
7210/8110	3210	SC	5 % (at the employer's expense)
7210/8110	3150	Social tax	6 % (at the employer's expense, reduced by SC)
7210/8110	3220	MPCE	3.5 % (mandatory employer pension contribution)

Reference constants RK 2026: MCI = 4,325 ₸, MMW = 85,000 ₸. The exact distribution of contributions across sub-accounts 3210/3220/3230/3150 and the composition of debit cost accounts depend on the organization's accounting policy (requires verification against the working chart of accounts setup).

Tax accounting (CIT). In parallel with the BU pair, the item sets СчетДтНУ/СчетКтНУ — they are used to form entries in the tax chart of accounts «Tax» for calculating CIT deductions. Note: VAT (rate 16 % in 2026) and electronic documents (ESF in the ESF IS, SNT) are not related to the payroll circuit and do not participate in postings for this object.

6. Related objects and entry on the basis

Documents using the catalog: «Reflection of wages in regulated accounting», «Payroll accrual», other payroll-circuit documents — take correspondences from here.
Catalogs of accruals/deductions (Accruals, Deductions, Types of calculation) — a reflection method is linked to them.
Charts of accounts: «Standard» (BU) and «Tax» (NU) — sources of the СчетДт/СчетКт and СчетДтНУ/СчетКтНУ values.
Subconto analytics: OrganizationDepartments, CostItems, Employees, CashFlowItems, etc. — fill in the subconto fields.
Entry on the basis: for a settings catalog the «entry on the basis» mechanism is typically not used; items are created manually or by copying. Entry on the basis of the catalog itself into other objects is not provided.

7. Extension points

Configuration extension: adding attributes (for example, a payment type flag, additional analytics), overriding form handlers by borrowing the form module.
Additional attributes and information (properties subsystem) — for marking reflection methods without changing metadata.
Event subscriptions ПередЗаписью/ПриЗаписи of the object — for validating the «account ↔ subconto» pair against corporate rules.
Overridable payroll-circuit modules — the point where the correspondence from the catalog is converted into postings; there it is appropriate to plug in for non-standard cost distribution logic across departments/items.
Conditional formatting and visibility in ФормаЭлемента — extensible logic for displaying subconto depending on the account.