Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You are calculating the salary for a new employee, and the program shows the personal income tax (PIT) higher than you expected. You open the calculation — the deduction of 30 MRP was not applied. The reason is almost always the same: the application for the deduction is not entered in the individual’s card or the residency status is not specified. All of this is not in the payroll document but in the "Individuals" directory. This card is fundamental. If you make a mistake in it once, the error propagates to every payroll, to form 200.00, and to the income certificate.
1. Purpose
The "Individuals" directory stores personal data of a person: full name, individual identification number (IIN), document, residency status, deductions, address, bank account. One individual — one card for the entire database, regardless of how many organizations the person works for and in what capacity (employee, accountable person, founder, individual contractor). The data from the card is automatically populated in all documents related to this person.
2. Where to find
- Salary → Directories → Individuals — the main path.
- The card can also be opened from the Employees directory (the employee always has a related individual) via hyperlink.
- Quick access: File (or "More") → All functions, or through the navigation panel.
To open the list directly in 1C: Service → Go to navigation link and paste:
e1cib/list/Directory.Individuals
2a. How to find out your release
Help → About the program. In the opened window: platform version (for example, 8.3.24), configuration release (3.0.74.2), and the name "Accounting for Kazakhstan", version 3.0. The instructions below are verified specifically with this release.
3. How to fill out
You open the list and click Create. Fill in the fields.
| Field | Purpose and what happens in case of error |
|---|---|
| Last Name, First Name (mandatory) | Identification of the person in all documents and reports. Middle name — if available. Write as in the identification document: discrepancies with the ESF system / form 200.00 will cause the report to be rejected. |
| IIN (mandatory for reporting) | 12 digits. This is how the person is linked to the KGD databases. Incorrect IIN → form 200.00 and certificates go to a non-existent person, taxes will "hang". The program checks the control digit. |
| Date of Birth | Determines eligibility for age-related benefits: pensioners do not accrue OPE and SOS, individuals of pre-pension/pension age have different calculations. An empty date → incorrect withholdings. |
| Gender | Automatically filled from IIN, affects statistics and personnel forms. |
| Citizenship / taxpayer status (important) | Resident or non-resident of the RK. This affects PIT rates and eligibility for the 30 MRP deduction. An incorrect non-resident status will deprive the person of the deduction and inflate the tax. |
| Identity document | Type (identity card, passport), series/number, issued by whom and when. Needed for personnel orders and civil contracts. |
| Tax deductions (important) | Here you record the application for the standard deduction of 30 MRP per month, disability deductions, OPE and VOSMS deductions. Without the entered application, the 30 MRP deduction is not applied, and PIT is calculated on the entire amount. |
| Disability | Group, certificate number from the MSE, period. Provides an annual deduction of 882 MRP and exemption from several contributions. If the period is not specified — the deduction will drop after its expiration. |
| Address and contacts | Registration/actual address, phone, e-mail. Goes into contracts, payrolls, ESF for the individual. |
| Bank accounts | IBAN and bank BIC for cashless salary payments. An error in IBAN → money will be returned from the bank. |
The History button next to the full name is for changing the last name (for example, upon marriage): do not create a new card, add a history record with the date of change so that old documents remain correct.
4. An example with entries
The directory itself does not create entries — this is the card. But it is the data from this card that sets the figures in the salary calculation. We will show how a correctly filled individual affects the result.
Given (2026 year): resident employee, salary 300,000 ₸. The card contains an application for the deduction 30 MRP = 30 × 4,325 = 129,750 ₸/month and status "resident". Rates: OPE 10%, VOSMS 2%, PIT 10%; employer's contributions — OPER 3.5%, OSMS 3%, SOS 5%, social tax 6%.
Withholdings from the employee:
- OPE = 10% × 300,000 = 30,000 ₸
- VOSMS = 2% × 300,000 = 6,000 ₸
- Taxable income for PIT = 300,000 − 30,000 − 6,000 − 129,750 = 134,250 ₸
- PIT = 10% × 134,250 = 13,425 ₸
- Amount to be paid = 300,000 − 30,000 − 6,000 − 13,425 = 250,575 ₸
Employer's contributions (base = income − OPE = 270,000 ₸ for SOS and social tax):
- OPER = 3.5% × 300,000 = 10,500 ₸
- OSMS = 3% × 300,000 = 9,000 ₸
- SOS = 5% × 270,000 = 13,500 ₸
- Social tax = 6% × 270,000 − SOS = 16,200 − 13,500 = 2,700 ₸
Entries that the payroll document will generate based on this data:
| Debit | Credit | Amount, ₸ | Operation |
|---|---|---|---|
| 7210 | 3350 | 300,000 | Salary accrued |
| 7210 | 3220 | 10,500 | Employer's OPE |
| 7210 | 3210 | 13,500 | Social contributions (SOS) |
| 7210 | 3230 | 9,000 | Employer's OSMS |
| 7210 | 3150 | 2,700 | Social tax |
| 3350 | 3120 | 13,425 | PIT withheld |
| 3350 | 3220 | 30,000 | OPE withheld |
| 3350 | 3230 | 6,000 | VOSMS withheld |
| 3350 | 1030 | 250,575 | Salary payment from current account |
What would happen without the deduction application: taxable income would be 300,000 − 30,000 − 6,000 = 264,000 ₸, PIT = 26,400 ₸ — almost twice as much. The difference of 12,975 ₸ each month is the cost of an unfilled field in the card.
If this same individual is an accountable person, the issuance of funds will generate the entry Debit 1250 Credit 1030, where the analytics "Individuals" is taken from this same card.
5. In what capacity is the individual used
One element of the directory works in all roles:
- Employee — hiring, accruals, withholdings, reporting 200.00.
- Accountable person — advance reports, issuance of funds (account 1250).
- Founder / participant — calculations for dividends.
- Individual contractor — civil contracts, rental from an individual, payments of other income.
- Recipient of other income — one-time payments with PIT withholding at the source.
6. What is "formed" and what the card influences
The directory is not posted to accounting accounts. Its data:
- is used as analytics on accounts 3350, 1250, 3120, 3220, 3230, etc.;
- feeds information registers on deductions, residency statuses, bank accounts;
- goes into electronic documents and reporting: form 200.00, income certificates, and when issuing ESF (ESF system) and SNT for the individual buyer — as recipient details;
- determines rates and deductions in all calculation documents.
7. Printed forms
- Consent to the collection and processing of personal data — from the card (button "Print").
- Personal card of the employee and personnel forms — for the related employee.
- Print list of individuals — from the list form (button "Print").
- Certificate of income and withholdings — generated from the card data in the "Salary" section.
8. Common errors
"Identification number (IIN) is incorrect" — the control digit does not match. Check all 12 digits according to the identification document; an extra space or a mixed-up digit is a common reason.
"The IIN of the individual is not filled in ..." when generating 200.00 or issuing ESF — open the card, enter the IIN, reprocess the documents.
Duplicate individual — two cards for one person (for example, "Ivanov I." and "Ivanov Ivan"). The result — split amounts in form 200.00. Find duplicates by IIN, keep one card, mark the second for deletion after transferring links (processing "Find and delete duplicates").
The 30 MRP deduction is not applied — the card does not have the entered application for the standard deduction. Add the application with the start date — the deduction will take effect from the next calculation.
Incorrect residency status — a non-resident is not entitled to the 30 MRP deduction, the rates are different. Check the "Taxpayer status" field if the PIT was calculated differently than expected.
9. FAQ
(see the FAQ block below — the same questions and answers)
10. Related documents
- Based on the individual, the following is created: element of the "Employees" directory, civil contracts, advance reports, payroll documents, payment lists.
- The individual is used in: hiring, accruals and withholdings, issuance of accountable funds, dividend payments, form 200.00, income certificates, ESF/SNT when selling to an individual.
- Acts as analytics on accounts 3350, 3120, 3220, 3230, 3210, 3150, 1250.
How to find out your release
Help → About the program: it indicates the platform version and configuration release. All rates, accounts, and deductions in this guide apply to release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0) and parameters for the year 2026: VAT 16%, MRP 4,325 ₸, minimum wage 85,000 ₸, basic deduction 30 MRP.