Checked on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You receive a call from a former contractor under a civil contract: the bank asks to confirm their income for six months, and also how much tax you withheld. Or a resigning employee wants a certificate of "how much was accrued and how much was paid out." Going through entries and manually adding up accruals, pension contributions, social tax, and personal income tax is time-consuming and easy to make mistakes. For this, there is a ready-made report — "Certificate of Calculations with an Individual." You specify the period and the person, and 1C collects everything in a second: what was accrued, what was withheld, what was paid, and how much is left for you.
1. Purpose
The report generates a certificate for one individual for the period: amounts of accrued income, withheld taxes and contributions (personal income tax, pension contributions, social tax, etc.), paid amounts, and the final balance of calculations. This is a report, not a document: it reads already posted data and does not accrue or post anything itself.
2. Where to Find
Menu path: section "Payroll" (in some interfaces — "Employees" / "Payroll and Personnel") → block "Reports" (or "Payroll Reports") → "Certificate of Calculations with an Individual".
If you do not see it in the list of reports — click "Navigation Settings" and add the report to the panel, or open it directly.
Direct opening in 1C: Main menu → "Functions for Technical Specialist" (or navigation bar) → "Go to Navigation Link" → paste:
e1cib/list/Report.CertificateOfCalculationsWithIndividual
This way you will access the report without searching through sections.
2a. How to Know Your Release
Main menu → "Help" → "About the Program". In the opened window, you will see two lines: platform version (for example, 8.3.24.x) and configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)." The instruction is written for release 3.0.74.2. If you have a different one — the location of fields and the printed form may differ slightly, but the logic remains the same.
3. How to Fill
The report is a settings form and a "Generate" button. Fill in the header, click — you get the certificate.
| Field | Mandatory | Purpose and Consequences of Errors |
|---|---|---|
| Period (from … to …) | Yes | The boundaries for which calculations are collected. If you set too narrow a period — accruals or payments may be missed, and the balance will be incorrect. For an annual certificate, take the whole year. |
| Organization | Yes | In whose name the certificate is issued. If there are multiple organizations and the wrong one is selected — there will be no data or it will belong to someone else. The main one is set by default. |
| Individual | Yes | The key field — for whom the certificate is. Selected from the "Individuals" directory. If you select the wrong person — you will get someone else's amounts. For one employee with multiple contracts, the data is summed up by the individual. |
| Currency | No | By default, tenge (₸). Change it only if the calculations were made in a different currency. |
| Detailing / Grouping | No | Expands the certificate by types of accruals and withholdings or shows summarized totals. For the bank, usually totals are sufficient; for reconciliation — detailing. |
| Show details (IIN, contract, account) | No | Adds the individual's IIN and contract details to the certificate header. An empty IIN in the individual's card → there will be a dash in the certificate; fill in the card in advance. |
Action sequence: select period → organization → individual → if necessary, enable detailing → "Generate". The result can be printed or exported immediately.
4. Example with Numbers
Situation. Sole proprietor "Verney" (on a simplified tax system) in January 2026 pays Akhmetov A. under a civil contract for services 500,000 ₸. Akhmetov submitted an application for a tax deduction of 30 MRP. We calculate withholdings (MRP = 4,325 ₸):
| Indicator | Formula | Amount, ₸ |
|---|---|---|
| Income accrued | — | 500,000 |
| Pension contribution (10%) | 500,000 × 10% | 50,000 |
| Social tax (2%) | 500,000 × 2% | 10,000 |
| Tax deduction | 30 MRP × 4,325 | 129,750 |
| Taxable income for personal income tax | 500,000 − 50,000 − 10,000 − 129,750 | 310,250 |
| Personal income tax (10%) | 310,250 × 10% | 31,025 |
| Amount payable | 500,000 − 50,000 − 10,000 − 31,025 | 408,975 |
The annual income is well below the threshold of 8,500 MRP, so the entire amount of personal income tax is at a rate of 10%.
Entries stand behind these numbers (they are created by source documents "Accrual" and "Payment," the report only reads them):
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Accrued income under civil contract | 7210 | 3390 | 500,000 |
| Withheld pension contribution | 3390 | 3220 | 50,000 |
| Withheld social tax | 3390 | 3210 | 10,000 |
| Withheld personal income tax | 3390 | 3120 | 31,025 |
| Paid from the settlement account | 3390 | 1030 | 408,975 |
What the certificate will show for Akhmetov for January 2026:
- Accrued: 500,000 ₸
- Withheld: Pension contribution 50,000 + Social tax 10,000 + Personal income tax 31,025 = 91,025 ₸
- Paid: 408,975 ₸
- Balance at the end: 0 ₸ (calculations are closed).
If the payment had not been made — the certificate would show a remaining balance "for the organization" of 408,975 ₸, which would immediately signal that the person has not yet been paid.
5. Types of Operations (Variations of Formation)
The report is not a document, so it does not have "types of operations" with entries. However, the certificate can be generated for different tasks by changing the settings:
- For one individual for the period — standard mode (for the bank, court, or the individual themselves).
- With detailing by types of accruals and withholdings — for reconciliation with the employee or contractor.
- With contract details and IIN — when the certificate is required by an external authority.
- Summarized totals — a short certificate "accrued / withheld / paid / balance."
6. What is Formed Upon Posting
This is a report — when generated, it does not create entries, does not make movements in registers, and does not generate electronic documents (ESF/SNT). ESF and SNT relate to the sale of goods and services between taxpayers and are not related to this certificate.
The report reads already existing data:
- entries in accounts for settlements with personnel and contractors (3350, 3390, etc.);
- registers of accounting for individual income, personal income tax, pension contributions, social tax, and social contributions;
- payment documents (withdrawal from the settlement account, cash order).
Therefore, the accuracy of the certificate entirely depends on whether the source documents have been posted. If nothing has been accrued or paid — the certificate will be empty or show an incorrect balance.
7. Printed Forms
- Certificate of Calculations with an Individual — the main printed form (accrued / withheld / paid / balance, optionally with detailing and details).
- The ready report can be saved to a file: Excel (
.xlsx,.xls), PDF, spreadsheet document (.mxl), Word (.docx) — the "Save" / "Print" button on the report panel. - Send by email directly from the report form.
The signature of the manager and the organization's stamp are added if they are filled in the organization's card (section "Main" → "Organizations" → "Signatures").
8. Common Errors
"The field 'Individual' is not filled" — you clicked "Generate" with the key field empty. Select a person from the "Individuals" directory.
The report is empty, although there were payments — most often the wrong period or the wrong organization. Expand the period to the whole year and check that the correct organization is in the header.
The balance does not match (there is a remaining balance) — the payment document (withdrawal from the settlement account or cash order) has not been posted, or the payment was made outside the selected period. Find and post the document, then regenerate.
There is a dash instead of IIN in the certificate — the individual's card is not filled. Open "Payroll" → "Individuals" → the required person → enter the IIN and regenerate.
Withholding amounts are "doubling" — there is a duplicate in the "Individuals" directory (the person is registered twice). Merge duplicates through "All Functions" → processing "Find and Remove Duplicates" and repost the documents.
"No data for the selected period" when there are clearly existing accruals — the accruals were made for a different organization in the group. Check the organization in the source document.
9. FAQ
Does this report create entries or ESF? No. This is a report — it only collects and displays already posted data. It does not create entries, ESF, or SNT.
How does the certificate differ from the payslip? The payslip is a monthly breakdown of the employee's accruals. The calculation certificate provides a total for any period (including a year) for any individual, including contractors under civil contracts, and shows the balance of mutual settlements.
What personal income tax deduction is considered in 2026? The basic deduction is 30 MRP per month (30 × 4,325 = 129,750 ₸), but not more than 360 MRP per year. The previous norm of 14 MRP is not applied from 2026.
How is personal income tax calculated if the income is high? Up to 8,500 MRP of annual taxable income — the rate is 10%, on the amount exceeding the threshold — 15%. In most payroll and civil contract reports, 10% is applied.
Can I make a certificate for several people at once? The report is designed for one individual. For mass selection, use payroll and tax summaries; here — one person at a time.
Are payments under civil contracts included in the certificate? Yes. If the accrual and payment under the civil contract are posted for this individual, they will be included in the certificate along with withheld pension contributions (10%), social tax (2%), and personal income tax (10%).
Why are social contributions, pension contributions, and social tax not visible in the certificate? These are payments made by the employer (social contributions 5%, pension contributions 3.5%, social health insurance 3%, social tax 6%), they are not withheld from the individual's income. They do not affect the "net" certificate; when detailed, they may be shown as a separate block as the organization's liabilities.
How to export the certificate to Excel or PDF?
Generate the report and click "Save" on the panel — select .xlsx or PDF. Or "Print" for a paper form.
Is there a ceiling on pension contributions? Yes. The base for pension contributions (10%) is limited to 50 MZP per month (50 × 85,000 = 4,250,000 ₸). If the income exceeds this, the contribution is calculated from the ceiling.
For what period is it better to generate a certificate for the bank? Usually for the last 6 or 12 months. Set the period from the first day of the required month to the last to capture all accruals and payments completely.
10. Related Documents
On what basis is the certificate built (data sources):
- Accrual of salaries to employees and other accruals — amounts of income, personal income tax, pension contributions, social tax.
- Contract (act) under civil contract and its accrual — income to the contractor-individual.
- Accrual of dividends to the individual-founder.
- Payment statement, Withdrawal from the settlement account (account 1030), Cash order — fact of payment and closing of the balance.
What actions are taken based on the certificate:
The certificate is an output document; new documents in 1C are not created based on it. It is used externally: for the bank, court, the individual themselves, and also as a basis for resolving discrepancies (if the balance does not match — you go to the source documents and correct them).
How to Know Your Release
Main menu → "Help" → "About the Program": there you will find the platform version and configuration release. If it differs from the one stated below — compare the location of fields with your version.
The manual is prepared for "Accounting for Kazakhstan," edition 3.0, release 3.0.74.2. Numerical norms are provided according to