Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The employee comes with a payslip: "Why was my PIT withheld more than last month? The salary is the same." You open the calculation — and at a glance, it’s not clear whether the standard deduction of 30 MRP was applied, whether the employee was subject to income adjustment, or whether the OPE and VOSMS were deducted from the base. This is where the Tax Deduction Calculation Certificate comes in handy. It breaks down the taxable income step by step: accrued → minus OPE → minus VOSMS → minus tax deductions → PIT base → tax amount. In a minute, you can see where the figure "went wrong."
1. Purpose
The report shows how tax deductions were applied when calculating PIT for each employee: the standard deduction of 30 MRP, OPE, VOSMS, disability deductions, voluntary pension contributions, and others. This is a self-check tool before payroll payment and before submitting form 200.00.
2. Where to find
Section "Payroll" → block "Payroll Reports" (or "Calculation Certificates") → "Tax Deduction Calculation Certificate".
If the item is not visible in the panel — click "More" / the gear icon for navigation settings and enable it, or open the report directly via the navigation link in 1C:
e1cib/list/Report.TaxDeductionCalculationCertificate
Copy the line, in 1C press Ctrl+Shift+F1 (or Main Menu → Service → Show Navigation Link → Go to Link) and paste it.
2a. How to find out your release
Main Menu (icon in the upper left corner) → Help → About the Program. In the opened window, there are two lines: platform version (for example, 8.3.25.x) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The instructions below were written for this release; in earlier versions, the location of fields may differ.
3. How to fill out
This is a report, not a document, so "filling out" here means setting the selection criteria. In the header, there are several fields:
| Field | Purpose | What happens if there’s an error |
|---|---|---|
| Organization (mandatory) | Determines whose accruals are taken. In a database with multiple legal entities, the main one is used by default. | If you select the wrong organization — you will see someone else's data or an empty report. |
| Period (mandatory) | Month (or interval) of calculation. The 30 MRP deduction is monthly, so usually a specific month is set. | If you set the year instead of the month — the deductions will accumulate for all months, and the base will be incorrect. |
| Employee / Individual | Filter by one person. Leave it blank to get a summary for all. | If you forget to remove the old filter — you won’t find the "missing" employees. |
| Department | Filter by department — convenient for large staff. | — |
| Detailing / Grouping | Switches the view: summary by organization, by employees, with a breakdown of each deduction. | Too large a grouping will hide the line for a specific deduction. |
After setting up, click "Generate" (F5). The "Settings" button (or "Show Settings") opens advanced filtering and column selection.
4. An example with numbers
Employee Akhmetov A., salary 400,000 ₸, application for the standard deduction of 30 MRP submitted, no other deductions. Month — January 2026.
Constants for 2026:
- MRP = 4,325 ₸, MZP = 85,000 ₸;
- standard deduction = 30 MRP = 129,750 ₸ per month (not more than 360 MRP = 1,557,000 ₸ per year);
- OPE 10 %, VOSMS 2 %, PIT 10 %.
The calculation in the certificate goes line by line:
| Line | Formula | Amount, ₸ |
|---|---|---|
| Accrued (income) | salary | 400,000 |
| OPE deduction 10 % | 400,000 × 10 % | 40,000 |
| VOSMS deduction 2 % | 400,000 × 2 % | 8,000 |
| Standard deduction 30 MRP | 30 × 4,325 | 129,750 |
| Taxable income (PIT base) | 400,000 − 40,000 − 8,000 − 129,750 | 222,250 |
| PIT 10 % | 222,250 × 10 % | 22,225 |
These lines are what you will see in the tax deduction calculation certificate: each deduction as a separate amount, and at the bottom — taxable income and withheld PIT.
The report itself does not create entries, but it reveals the movements that formed the documents for payroll accrual and withholding. Based on these figures, they look like this:
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3350 | 400,000 | Salary accrued |
| 3350 | 3220 | 40,000 | OPE withheld |
| 3350 | 3230 | 8,000 | VOSMS withheld |
| 3350 | 3120 | 22,225 | PIT withheld |
To be paid: 400,000 − 40,000 − 8,000 − 22,225 = 329,775 ₸ (Debit 3350 Credit 1010/1030).
5. Types of operations (report options)
The report does not have "types of operations" like a document, but there are output modes:
- Summary by organization — total amounts of deductions and PIT for all employees for the period.
- By employees — line by line for each worker.
- With breakdown of deductions — separate lines: OPE, VOSMS, standard 30 MRP, disability, voluntary pension contributions, others.
- For the period (several months) — control of the annual limit of 360 MRP.
6. What is generated upon formation
The report does not create entries and does not write records in registers — it is an analytical report, not a document. It only reads data from the payroll and tax calculation registers and outputs them in a tabular document.
Entries and liabilities (PIT, OPE, VOSMS, social tax, SO, OMS) are formed by payroll accrual and withholding documents. Electronic documents (ESF, SNT) are not related to this report — they pertain to sales/income, not to payroll.
7. Printed forms
The report itself is the printed form. Buttons on the command panel:
- Print — output the generated certificate to the printer.
- Save — export to Excel (.xlsx), PDF, ODF, MXL.
- Email — attach the file to an email directly from 1C.
The tax deduction calculation certificate does not have a separate form of regulated reporting: it is an internal breakdown document that is attached to the payroll or to form 200.00.
8. Common mistakes
"Organization not filled in" — the report is not generated. Select an organization in the header; in an empty database, first create it in the "Organizations" directory.
The report is empty with filled fields — most often, the payroll accrual document has not yet been processed for the selected month in the database. Process the payroll calculation and regenerate (F5).
The standard deduction was not applied (the full income amount in the database) — the employee does not have a valid application for the 30 MRP tax deduction. Enter the deduction application in the individual’s card/in the HR document and recalculate the salary.
The 30 MRP deduction was calculated based on the old norm (14 MRP) — the database is running on an outdated release. From 2026, the basic deduction is 30 MRP per month. Update the configuration to the current release and check the MRP value (4,325 ₸) in the information register with constants.
Double deduction of 30 MRP for the month — the employee is registered in two organizations/under two employment contracts, and the application was submitted to both employers. The standard deduction is applied only at one place. Remove the deduction where it is unnecessary.
9. FAQ
Does the report create entries? No. This is an analytical report; it is not processed and does not create movements. Entries for PIT, OPE, and VOSMS are formed by payroll accrual and withholding documents.
What is the standard tax deduction in 2026? 30 MRP per month. At MRP 4,325 ₸, this is 129,750 ₸ per month, but not more than 360 MRP (1,557,000 ₸) per year. The norm "14 MRP" was valid until 2026 and is now incorrect.
In what order are amounts deducted from income before PIT? First OPE (10 %), then VOSMS (2 %), then the standard deduction of 30 MRP and other tax deductions. The remainder is the taxable income, to which the PIT rate is applied.
What is the PIT rate? 10 % on annual income up to 8,500 MRP and 15 % on the amount exceeding this threshold.
Why is the PIT zero for a low-paid employee? There is a 90 % adjustment to taxable income for incomes not exceeding the established threshold, plus the standard deduction of 30 MRP completely covers the base. The certificate will show both lines.
How to check the annual deduction limit of 360 MRP? Generate a report for the period from the beginning of the year to the current month and look at the cumulative amount of the applied standard deduction.
Are disability deductions and voluntary pension contributions taken into account? Yes, if they are entered in the database as declared deductions. In the detailed version of the report, they are displayed as separate lines.
Can a certificate be obtained for one employee? Yes. Specify them in the "Employee/Individual" field — others will not be included in the report.
How does the certificate differ from the payslip? The payslip shows the total "accrued/withheld/to be paid," while the tax deduction calculation certificate reveals the mechanics of deductions and the formation of the PIT base — it is a verification tool, not a document for the employee.
Where to attach it? To the payroll and as a working breakdown for the declaration in form 200.00.
10. Related documents
- Based on what the report is built: documents "Payroll Accrual and Contributions" (or "Payroll Calculation"), applications for tax deductions in the individual’s card, information register with constants (MRP, MZP, rates).
- What is checked together with it: tax deduction calculation of insurance contributions and deductions, payroll, declaration 200.00.
- What is entered based on its results: document "Salary Payment" (after reconciling amounts) and payment orders for transferring PIT, OPE, VOSMS.
How to find out your release: Main Menu → Help → About the Program — there you will find the platform version and configuration release.
This material was prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. All rates and limits are provided according to the norms of Kazakhstan for 2026 (MRP 4,325 ₸, MZP 85,000 ₸, standard deduction 30 MRP).