--- title: "Directory \"Individuals\" — Technical Description (Accounting for Kazakhstan 3.0.74.2)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/spravochnik-fizicheskielica-tehnicheskoe-opisanie-buhgalt-en source: BuhGPT --- # Directory "Individuals" — Technical Description (Accounting for Kazakhstan 3.0.74.2) > **TL;DR:** 1. Identification of the Object Parameter Value Object Type Catalog Name Individuals Full Name Catalogs.Individuals Synonym Individuals Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Navigation Link e1cib/list/Catalog.Individuals Hierarchy Hierarchical --- 1. Identification of the Object Parameter Value Object Type Catalog Name Individuals Full Name Catalogs.Individuals Synonym Individuals Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Navigation Link e1cib/list/Catalog.Individuals Hierarchy Hierarchical (group hierarchy) — there is GroupForm 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 Name Type Mandatory Purpose DateOfBirth Date (xs:dateTime) DontCheck Date of birth; used in personnel documents, tax calculations, and statistical reporting RNN String DontCheck Registration Tax Number — 12-digit identifier of the taxpayer of the RK; needed for tax deductions and reporting SIC String DontCheck Social Individual Code — accounting for social contributions and pension savings Comment String DontCheck Arbitrary text with additional information Gender EnumRef.GenderOfIndividuals DontCheck Gender (male/female) — for personalized reporting and statistics PlaceOfBirth String DontCheck Place of birth (city, region, country) — for personnel documents and reporting IdentificationCode String DontCheck IIN — 12-digit primary identifier of a citizen of the RK; critical for all types of accounting AccessGroup CatalogRef.AccessGroupsOfIndividuals ShowError Defines access rights to the individual's data; mandatory, filled automatically upon creation SignatureFile CatalogRef.IndividualsAttachedFiles DontCheck Link to a graphic signature file (facsimile) for printed forms 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. Name Type Purpose Property ChartOfCharacteristicTypesRef.AdditionalAttributesAndInformation Link to the description of the additional attribute in the characteristic types plan Value Composite type Value of the attribute (type determined by property) TextString String Text representation of the value for indexing and searching 3. Forms Form Purpose ElementForm Main form for editing an individual (~238 control elements): IIN, RNN, SIC, passport data, personnel information, management of personal income tax deductions, signature image. Key user working form GroupForm Form for editing the group of the catalog (~15 elements) for organizing the hierarchy ListForm (standard) List of individuals with filtering, searching, and group commands; opened via navigation link SelectionForm (standard) Selecting an individual in documents and other objects 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: Operation Entry (Dr / Cr) Accrual of employee income 7210/8xxx → 3350 "Short-term liabilities for wages" Withholding of personal income tax 3350 → 3120 "Individual income tax" Withholding of OPE / VOSMS 3350 → 3220 / 3210 (liabilities for pension/medical contributions) Accrual by the employer (OPE, OSMS, OPR, social tax) 7210/8xxx → 3210 / 3150 / 3220 Payment of income from the current account 3350 → 1030 "Cash on current accounts" Settlements with individual contractor (sale) 1210 "Short-term receivables from buyers" → 6010 "Income from sales", 3130 "VAT payable" Cost of goods sold 7010 "Cost of goods sold" → 1330 "Goods" Debt to supplier-individual 1330/7xxx → 3310 "Short-term payables to suppliers" 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 ₸): - OPE = 300,000 × 10 % = 30,000 ₸. - VOSMS = 300,000 × 2 % = 6,000 ₸. - Taxable income = 300,000 − 30,000 − 6,000 − deduction 129,750 = 134,250 ₸. - 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. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_