--- title: "Calculation Certificate \"Provisions for Employee Bonuses\" in 1C:Accounting for Kazakhstan 3.0" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/spravka-raschet-rezervy-po-voznagrazhdeniyam-rabotnikam-v-en source: BuhGPT --- # Calculation Certificate "Provisions for Employee Bonuses" in 1C:Accounting for Kazakhstan 3.0 > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of September. You closed the month, opened the turnover report, and see on account 3430 "Short-term provisions" the amount of 1,340,000 ₸. The auditor requests a breakdown: where the figure comes from, --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of September. You closed the month, opened the turnover report, and see on account 3430 "Short-term provisions" the amount of 1,340,000 ₸. The auditor requests a breakdown: where the figure comes from, which employees it pertains to, and how many unused vacation days are included. This is not visible in the turnover report — it only shows the total. To avoid manually compiling the calculation in Excel, you open the calculation report "Provisions for Employee Benefits". It shows the reserve line by line: for each employee, average earnings, vacation days, and the employer's contributions, which are also included in the reserve. This is a report (printed reference), not a document. It does not post any entries — it explains the figures that have already been generated by the regulatory operation of closing the month. 1. Purpose The calculation report breaks down the amount of the reserve for vacation pay (and other employee benefits) for the selected period. It shows the calculation base for each employee, the accrued and used reserve, and the employer's contributions. It is needed to justify the balance on account 3430 (4430) before the audit and for self-control. 2. Where to find Menu path: - Payroll → Payroll Reports → Calculation References → Provisions for Employee Benefits; - or through Operations → Period Closure → Month Closure: after performing the operation "Accrual of Provisions..." click on it and select Calculation References → Provisions for Employee Benefits. To open directly in 1C: copy the navigation link and paste it into Service → Go to Navigation Link (or Ctrl+F11 in the web client): e1cib/list/Report.CalculationReferenceProvisionsForEmployeeBenefits 2a. How to find out your release Help → About the Program (in the "Taxi" interface — the "star/question" menu in the upper right corner). In the opened window, the line "Configuration" will show Accounting for Kazakhstan, version 3.0 (3.0.74.2), and the line "Platform" will show the version of 1C:Enterprise (for example, 8.3.24). The numbers and fields in this instruction correspond to release 3.0.74.2; in other releases, the location of buttons may differ. 3. How to fill out (configure the report) The report is not "filled out" like a document — you set the parameters and click Generate. Let's break down each field. Field Purpose What happens with an incorrect value Period (MANDATORY) Sets the month/interval for which to show the movement of the reserve. If you set the wrong month — you will see someone else's figures and will not match with the turnover report. Take the same month that you closed. Organization (MANDATORY, if accounting for multiple) Reserves are calculated by legal entity. If you select the wrong organization — you will get an empty report or someone else's reserve. Employee / Department (filter) Narrow the report down to one person or department. If left empty — the report will include everyone, which is normal for reconciliation with 3430. Method of calculating the reserve Reflects the method specified in the accounting policy (normative % of payroll or based on actual unused days). Affects the composition of the columns. The method in the report is always taken from the accounting policy; it cannot be changed here. Detailing / grouping Expands the data to the employee, type of accrual, expense item. If you collapse everything — you will not see who exactly provided a large reserve. The key point: the reserve itself is calculated by the regulatory operation "Accrual of Provisions for Employee Benefits" within the month closure. If it was not performed — the report will be empty. The method, expense account, and rules are taken from Settings → Accounting Policy → "Provisions" tab (it is necessary to have the checkbox "Form provisions for employee benefits" checked). 4. An example with numbers and entries Given. LLP "Astana-Trade", closure of September 2026. Employee Akhmetov A., administrative staff (expenses on account 7210). As of 30.09.2026: - average daily earnings — 8,000 ₸; - unused vacation days — 12 days; - employee's social contributions 10%, employer's social contributions 3.5%, compulsory health insurance (employer) 3%, social tax 5%, social tax 6%. Step 1. Base for the reserve (the vacation pay itself): 8,000 × 12 = 96,000 ₸. Step 2. Employer's contributions that will need to be paid when vacation pay is disbursed are also included in the reserve. The base for social tax and social contributions is minus the employee's social contributions (96,000 − 9,600 = 86,400 ₸): Contribution Rate Calculation Amount Employer's social contributions 3.5% 96,000 × 3.5% 3,360 ₸ Compulsory health insurance (employer) 3% 96,000 × 3% 2,880 ₸ Social tax 5% 86,400 × 5% 4,320 ₸ Social tax 6% − social tax 86,400 × 6% − 4,320 864 ₸ Step 3. Total reserve for the employee: 96,000 + 3,360 + 2,880 + 4,320 + 864 = 107,424 ₸. These are the lines you will see in the calculation report. Entries made by the regulatory operation of closing the month (the report justifies them): Debit Credit Amount Content 7210 3430 107,424 ₸ Accrued reserve for vacation pay and contributions (Akhmetov A.) When Akhmetov goes on vacation, the reserve will be "written off": Debit Credit Amount Content 3430 3350 96,000 ₸ Vacation pay accrued from the reserve 3430 3220 3,360 ₸ Employer's social contributions from the reserve 3430 3210 2,880 ₸ Compulsory health insurance from the reserve 3430 3150 4,320 ₸ Social tax from the reserve 3430 3120 864 ₸ Social tax from the reserve If the reserve is calculated to be more than what was actually used for vacation, the difference will be reversed/corrected in the next accrual. The expense account (7210) in the entry depends on where the employee's salary relates: production — 8110/8112, selling expenses — 7110, cost of goods sold — 7010. 5. Types of operations / reporting modes The report reflects all types of movements of the reserve for employee benefits: - accrual of the reserve for the month (additional accrual to the calculated balance); - use of the reserve — write-off when paying vacation pay, compensations; - remaining reserve at the end of the period (incoming/outgoing); - depending on the accounting policy — the reserve is short-term (account 3430) and long-term (account 4430, if there is a carryover of unused vacations for more than 12 months). 6. What is formed during generation This is a report — it does not make entries and does not create movements in registers. It reads already prepared data: - entries on account 3430 (4430) and corresponding expense accounts; - accumulation registers for employee benefit provisions (base, balances by employees). Electronic documents (ESF, SCT) are not generated by the report — they relate to the realization and movement of material assets, not to the internal calculation of reserves. All movements are created by the regulatory operation "Accrual of Provisions..." during the month closure; the report merely explains them. 7. Printed forms The report itself is the printed form — "Calculation Reference for Employee Benefits Provisions". After generation, the following options are available: - Print — output of the report on paper/PDF with the organization's header, period, signatures; - Save — export to Excel (.xlsx), PDF, .mxl; - Breakdown — double-clicking on the line expands to the employee and entries. 8. Common errors "The report contains no data" / empty reference. The reason — the regulatory operation "Accrual of Provisions for Employee Benefits" was not performed or the checkbox for forming reserves was unchecked in the accounting policy. Solution: Operations → Month Closure for the required month, perform the operation; check Accounting Policy → Provisions. "The reserve was not accrued because the reserve settings in the accounting policy are not filled out". Go to the accounting policy on the date, set the calculation method and reserve accounting account, re-post the month closure. The amount in the report does not match the turnover balance for 3430. Most often, the wrong period or organization was selected in the report. Less frequently — after the reserve was accrued retroactively, documents were entered and the month closure was not re-executed. Solution: Generate again for exactly the same month, and if necessary, re-close the period. "Errors detected during month closure" before generating the report. First, resolve the closure errors (usually — salary was not calculated or expense accounts were not closed), then generate the report. 9. FAQ See the question block below — the same pairs are also presented in a structured answer. 10. Related documents - What data is based on: documents "Salary Accrual" (provide average earnings and payroll) and the regulatory operation "Accrual of Provisions for Employee Benefits" in "Month Closure". - What "writes off" the reserve: document "Vacation" / "Salary Accrual" with the type of accrual "Vacation Pay", for which vacation pay and contributions are charged to account 3430. - Settings: "Accounting Policy" (tab "Provisions"), where the mechanism is enabled and the account and calculation method are set. - Reconciliation: turnover balance sheet for account 3430 (4430) and account analysis — the total of the report should match their turnovers. How to find out your release Help → About the Program: the line "Configuration" will show the version and release (for example, Accounting for Kazakhstan, version 3.0 (3.0.74.2)), the line "Platform" will show the version of 1C:Enterprise. Compare with the header of this instruction. This instruction was prepared for 1C:Accounting for Kazakhstan, release 3.0.74.2 (version 3.0). Rates and limits are according to the RK norms for 2026: MRP 4,325 ₸, MZP 85,000 ₸, social contributions 10%, employer's social contributions 3.5%, compulsory health insurance 3%, voluntary health insurance 2%, social tax 5%, social contributions 6%. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_