Directory "Individuals" — Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification of the Object

Purpose. The "Individuals" catalog is the central registry of individuals in the configuration. It stores a single record for a person, used for accounting employees, individual contractors, sole proprietors, and other citizens related to the organization's economic activities. It contains identification data (IIN, RNN, SIC), passport and personnel data, information on personal income tax deductions and social contribution parameters. It is involved in all personnel documents, payroll calculations, personalized, tax, and regulated reporting on personnel.

Where to find in 1C: section "Personnel Accounting" → "Individuals" (also available from the "Catalogs" section).

2. Attributes of the Header and Table Parts

2.1 Attributes of the Header

Note: passport data, IIN/RNN/SIC, and personal income tax deduction parameters on the element form are grouped; some information (documents, deductions, change history) is stored in subordinate information registers, not in the attributes of the catalog itself (see section 5).

2.2 Table Parts

AdditionalAttributes — storage of user-defined attributes specific to a particular implementation or extension.

3. Forms

4. Key Module Procedures

Evidence for BSL modules is not attached — below are listed standard handlers typical for a catalog of this purpose in BK 3.0. Specific signatures are clarified in the configurator version 3.0.74.2 (version-specific).

Object Module (ObjectModule):

• BeforeWriting(Refusal) — control of the correctness of IIN/RNN (length 12 characters, control digit), checking the filling of the mandatory AccessGroup, normalization of attributes.
• OnSettingNewCode / ProcessingFilling(FillingData) — setting the default AccessGroup upon creation of the element.
• OnCopying(CopyingObject) — clearing unique identifiers (IIN, RNN, SIC) when copying.

Element Form Module:

• OnCreatingOnServer(Refusal, StandardProcessing) — setting visibility of attribute groups, availability of personal income tax deduction fields, loading data from subordinate registers (documents, deductions).
• IINOnChange / RNNOnChange — interactive check of the format and control digit of identifiers.
• SaveSignatureData — working with the attached facsimile file (SignatureFile).
• Handlers for commands to navigate to related data: documents of the individual, accounts, tax deductions.

Manager / common modules:

• Functions for obtaining the current document certifying identity and parameters of personal income tax deductions as of the date — used in payroll and personal income tax calculations.

5. Posting and Movements

The catalog is not posted and does not generate entries independently — it is an element of regulatory and reference information. Data of individuals are used as measurement/analytics in documents and registers.

5.1 Subordinate Information Registers (Standard)

Additional information about the individual is stored in related registers:

• DocumentsOfIndividuals — identity documents (type, series, number, expiration date).
• DeductionsOfIndividuals / Applications for Personal Income Tax Deductions — parameters for applying the basic deduction and other deductions.
• ContactInformation — addresses, phones, e-mail.
• FullNameOfIndividuals — history of changes in full name with dates.

5.2 Participation in Document Movements

Through personnel and payroll documents, the individual participates in the formation of movements and entries according to the standard chart of accounts of the RK:

5.3 Tax Parameters of the RK for 2026

Calculations where the individual acts as a subject are conducted according to the norms of Kazakhstan for 2026:

• MPR = 4,325 ₸; MZP = 85,000 ₸.
• VAT — 16 %.
• PIT — 10 % on annual income up to 8,500 MPR and 15 % on the amount exceeding the threshold.
• Basic tax deduction for PIT — 30 MPR per month (= 129,750 ₸/month at MPR 4,325 ₸), but not more than 360 MPR per year.
• OPE — 10 % (ceiling base 50 MZP = 4,250,000 ₸/month); OPR — 3.5 %.
• VOSMS — 2 %; OSMS — 3 %; OPE — 5 %; social tax — 6 %.

Example of monthly PIT calculation (salary 300,000 ₸):

1. OPE = 300,000 × 10 % = 30,000 ₸.
2. VOSMS = 300,000 × 2 % = 6,000 ₸.
3. Taxable income = 300,000 − 30,000 − 6,000 − deduction 129,750 = 134,250 ₸.
4. PIT = 134,250 × 10 % = 13,425 ₸.

Values of MPR/MZP and rates — parameters of the year; when changing the calculation period, check relevance in the information register with indicators (version-specific).

6. Related Objects and Input on the Basis

Referencing "Individuals":

• Catalogs: Employees, Contractors (individuals/sole proprietors), AccessGroupsOfIndividuals, IndividualsAttachedFiles.
• Personnel accounting and payroll documents (hiring, personnel transfer, accrual, payment lists).
• Information registers: documents of individuals, PIT deductions, contact information, history of full names.
• Electronic documents of the RK: ESF (ESF IS) and SNT — in operations with individual contractor/sole proprietor, the individual acts as the source of participant details.

Input on the basis (standard scenario): from the individual card — creation/navigating to employee, input of identity documents, applications for deductions, attached files (including SignatureFile).

7. Extension Points

• Table part AdditionalAttributes and related Information (characteristic types plan AdditionalAttributesAndInformation) — standard mechanism for adding user fields without changing the configuration.
• Configuration extensions (Extensions): overriding ElementForm (additional fields, visibility of groups), subscriptions to events BeforeWriting/OnWriting of the object.
• Additional processing and reports (BSP): printed forms, filling from external sources.
• Attached files through IndividualsAttachedFiles — storage of document scans and facsimiles.
• Exchange rules / API: using IIN as a synchronization key with external systems and government services.