Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You submit labor statistics (form 1-T) and see that the material assistance has "stuck" to the wage fund — the numbers in the report have inflated, while the social payments fund is empty. Or vice versa: the annual bonus has gone into "other payments," and the wage fund has been understated. You open the accrual, and the "Payment Fund" field shows the wrong value. All of this stems from one small directory — "Organization Payment Funds". It does not count money or make entries, but it is precisely this directory that categorizes each payment into the "shelves" of the statistical report. Let's analyze how it is structured and how to bring order to it.
1. Purpose
The directory stores a list of payment funds — statistical categories under which all employee accruals (salary, bonuses, material assistance, compensations) are distributed. Each type of accrual is linked to one fund. This linkage is used to fill out labor reports (statistics 1-T and similar) and internal summaries for the wage fund.
2. Where to find
The directory is a service one, so it is not located in a "visible" place in the section. You can open it as follows:
- Main → All Functions → Directories → Organization Payment Funds (if the "All Functions" item is hidden: Service → Settings → Show "All Functions" command).
- From the accrual card: Salary → Settings → Accruals → open accrual → "Payment Fund" field — by clicking the selection button, you go directly to this directory.
- The fastest way is via the navigation link. Copy it and paste it through Service → Go to navigation link (or main menu → "Go to link"):
e1cib/list/Directory.PaymentFundsOrganizations
2a. How to find out your release
The exact set of predefined funds depends on the version of the configuration. Check yours: Help → About the program (or the "i" icon in the upper right corner). In the opened window — the platform version (for example, 8.3.24) and configuration release (for example, "Accounting for Kazakhstan", version 3.0, release 3.0.74.2). This instruction is based on that version.
3. How to fill out
The directory is intentionally simple — it is essentially a classifier. The element has only a couple of significant fields.
| Field | Purpose and what happens in case of an error |
|---|---|
| Name (mandatory) | The name of the fund that you see in the accrual card and in the report settings. If left empty — 1C will not allow you to save the element. If you name it vaguely ("Fund 2") — you will later confuse yourself about which fund to link the bonuses to. |
| Code | Assigned automatically, do not change it. Reports and predefined data refer to the fund by code (not by name). If you manually change the code — you risk "detaching" the fund from the preconfigured report logic. |
| Group / Parent (if the directory is hierarchical) | Allows you to group funds if you maintain detail. For standard reporting, this is not required — most users are satisfied with a flat list. |
The workflow is standard:
- Open the directory via the link above — it is already filled with predefined funds. In the standard delivery, these are:
- Wage Fund (WF) — salaries, allowances, bonuses for work, vacation pay, sick leave paid by the employer;
- Social Payments — material assistance, one-time benefits, health compensation, social payments above the norm;
- Other payments not related to WF and social payments — incomes that, according to statistical methodology, are not included in WF.
- Do not create new funds unnecessarily. Your element is only needed if your accounting policy requires a separate category that is not in the delivery.
- The main setting is done not here, but in the accruals: open the required type of accrual and in the "Payment Fund" field select the correct category. This linkage then distributes the amounts in the report.
Note "requires verification": the exact composition and names of predefined funds may differ in different releases of 3.0 — check your list after the update.
4. Analyzed example with numbers
An employee for September 2026 receives salary 500,000 ₸ and material assistance 30,000 ₸. Rates — Kazakhstan 2026: MRP = 4,325 ₸, MSP = 85,000 ₸, deduction for PIT = 30 MRP.
Step 1. Linking to funds (what our directory provides):
| Accrual | Amount | Payment Fund |
|---|---|---|
| Salary | 500,000 ₸ | Wage Fund |
| Material Assistance | 30,000 ₸ | Social Payments |
In labor statistics, WF will show 500,000 ₸, and social payments — 30,000 ₸. If the material assistance had been mistakenly linked to WF, the report would show WF = 530,000 ₸ — and this would be inaccurate statistics.
Step 2. Calculation on salary (rates 2026):
| Indicator | Calculation | Amount |
|---|---|---|
| Pension Contribution 10% | 500,000 × 10% | 50,000 ₸ |
| Health Insurance 2% | 500,000 × 2% | 10,000 ₸ |
| PIT Deduction | 30 × 4,325 | 129,750 ₸ |
| Taxable Income PIT | 500,000 − 50,000 − 10,000 − 129,750 | 310,250 ₸ |
| PIT 10% | 310,250 × 10% | 31,025 ₸ |
| To be paid | 500,000 − 50,000 − 10,000 − 31,025 | 408,975 ₸ |
Employer contributions: Employer Pension Contribution 3.5% = 17,500 ₸; Social Contribution 5% on the base (500,000 − 50,000) = 22,500 ₸; Health Insurance 3% = 15,000 ₸; social tax 6% on the base (500,000 − 50,000 − 10,000) = 26,400 ₸, minus Social Contribution to be paid 3,900 ₸.
Step 3. Document entries "Salary and Contributions Accrual" (standard chart of accounts of the RK):
| Debit | Credit | Amount | Description |
|---|---|---|---|
| 7210 | 3350 | 500,000 | Accrued salary (WF) |
| 7210 | 3350 | 30,000 | Accrued material assistance (social payments) |
| 3350 | 3120 | 31,025 | PIT withheld |
| 3350 | 3220 | 50,000 | Pension Contributions withheld |
| 3350 | 3210 | 10,000 | Health Insurance withheld |
| 7210 | 3220 | 17,500 | Employer Pension Contribution |
| 7210 | 3210 | 22,500 | Social Contributions |
| 7210 | 3210 | 15,000 | Employer Health Insurance |
| 7210 | 3150 | 3,900 | Social Tax (minus Social Contribution) |
Note: the directory "Payment Funds" does not participate in these entries — the amounts and accounts are generated by the accrual document. The directory only affects which line of the statistical report the 500,000 ₸ and 30,000 ₸ will fall into.
5. Types (categories) provided by the directory
The directory has no "operations" — it is not a document. It provides a set of fund-categories:
- Wage Fund — regular labor payments and equivalent payments;
- Social Payments — material assistance, one-time benefits, social support;
- Other payments not related to WF — what the statistical methodology excludes from the fund.
Each fund is an "address" for a line in the labor report. Your task is to correctly assign these addresses in the accruals.
6. What is generated upon saving
The directory does not create or generate accounting entries. It does not produce any electronic invoices (ESF), social tax (SNT), or electronic documents — it is an internal classifier, not related to sales and VAT. When you click "Save and Close", the element is simply saved in the database.
It works "on the output":
- The fund value is stored as a attribute of the accrual type and enters the payroll registers through it;
- when forming statistical labor reports, amounts are grouped by funds according to this linkage.
7. Print forms
The directory does not have a separate print form (like a document). A standard list output is available: open the directory and click More → Output list — you will get a table of funds for printing or exporting to Excel. The main "data output" is not the printing of the directory itself, but regulated labor reports, where funds are already laid out in rows.
8. Common mistakes
"The 'Name' field is not filled" — you created a new fund and did not give it a name. Fill in the name and save again.
"Failed to delete object... it is referenced by other objects" — you are trying to delete a fund that is already linked to accruals. First, transfer the accruals to another fund (Salary → Settings → Accruals), then delete. Predefined funds cannot be deleted in principle.
Amounts in statistics "do not match" with the payroll — almost always the reason lies in the incorrect linkage of the accrual to the fund, not in the directory itself. Check the "Payment Fund" field in each disputed accrual.
Duplicate fund — someone manually created a "Wage Fund" next to the predefined one. Some accruals go to one, some to another, the report is fragmented. Keep the predefined one, switch the accruals to it, mark the duplicate for deletion.
9. FAQ
What is a "payment fund" and why is it in 1C? It is a statistical category of payment. It is needed so that labor reports (1-T and similar) correctly divide accruals into wage fund, social payments, and others.
Why is the directory not in the "Salary" section menu?
It is a service directory. Open it through All Functions → Directories or via the navigation link e1cib/list/Directory.PaymentFundsOrganizations, or from the "Payment Fund" field in the accrual card.
Can predefined funds be deleted? No. The configuration protects predefined elements — the logic of reports is tied to them. Only manually created funds that are not linked to anything can be deleted.
How to link an accrual to the required fund? Open Salary → Settings → Accruals, select the type of accrual and in the "Payment Fund" field specify the category. This linkage distributes the amounts in the report.
Why did material assistance end up in the wage fund? The accrual "Material Assistance" has WF in the "Payment Fund" field instead of "Social Payments." Change the value and refill the report.
Does this directory make entries? No. The entries (Debit 7210 Credit 3350, etc.) are generated by the salary accrual document. The directory only affects the statistical classification of amounts.
Is it necessary to create your own funds? In most cases, no — predefined ones are sufficient. Create your own fund only if the accounting policy requires a category that is not in the delivery.
Does the payment fund affect the calculation of PIT, pension contributions, social contributions, social tax? No. Taxes and contributions are calculated according to their own rules (in 2026: PIT 10%, Pension Contribution 10%, Health Insurance 2%, Social Insurance 3%, Social Contribution 5%, social tax 6%, deduction 30 MRP) and do not depend on the fund. The fund is only for statistics.
What to do in case of a duplicate fund? Keep the predefined element, transfer accruals from the duplicate to it, mark the duplicate for deletion, and delete it through Administration → Deleting marked objects.
How to check if everything is laid out correctly? Generate a labor report and compare WF with the payroll. A discrepancy is a signal to check the "Payment Fund" field in the accruals.
10. Related objects
- Directory "Accruals" (Salary → Settings → Accruals) — the main "consumer" of funds: each accrual has the attribute "Payment Fund".
- Document "Salary and Contributions Accrual" — accrues amounts that are then grouped by funds; it is the one that makes entries.
- Regulated labor reports (statistics 1-T and similar) — the final result, where funds form the lines of the report.
The directory is not introduced "based on" another document and does not serve as a basis itself — it is configured once and then works in the background.
How to find out your release: Help → About the program — there you will find the platform and configuration version. The instruction is relevant for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. After the update, check the composition of predefined funds.