Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The accountant calculates the salary for the month — and the numbers "do not match." The new manager had the individual income tax withheld from the entire amount, without deducting 30 MRP. For another employee, the pension contributions are calculated, although he is a pensioner and should not pay contributions. For a third employee, the salary went to the wrong card. Almost always, the root cause is one: an incorrectly filled card in the directory "Employees of Organizations". This is not "just a list of names" — this is where the salary calculation takes statuses for taxes, details for payments, and data for reporting. Let's analyze the card field by field, so that the salary and taxes are calculated correctly the first time.
1. Purpose
The directory stores cards of individuals registered in your organization as employees. The salary calculation subsystem takes the tax status, link to the individual, payment details, and accounting settings from it. One person = one "Employee" record within one organization.
2. Where to find
You can open the list in two ways:
- Section "Salary" → block "Directories and Settings" → "Employees".
- Section "Personnel" → "Employees".
A quick way is the navigation link. In 1C, click Service → "Go to navigation link" (or Ctrl+Alt+L in the web client) and paste:
e1cib/list/Directory.EmployeesOfOrganizations
A new card is created by clicking the "Create" button. It is more convenient to register hiring through the document "Hiring" — it will create the employee and conduct the personnel movement (see section 10).
2a. How to find out your release
"Main Menu" (≡ icon in the upper left corner) → "Help" → "About the program". In the opened window, you will see the platform version (for example, 8.3.24) and configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)." The instructions are relevant for the release indicated in the first line. In other releases, the location of individual fields may differ.
3. How to fill out
The directory is closely related to the directory "Individuals": the employee card is the "role" of a person in a specific organization. The logic is as follows: first, there is an individual (passport, IIN, address), and the "Employee" refers to it.
Main fields of the card
| Field | Mandatory | Why it is needed and what will happen in case of error |
|---|---|---|
| Last Name, First Name, Patronymic | Yes | The full name appears in all documents, statements, and reports. When creating a new employee, the program will suggest creating an individual with the same name. If the person already exists in the database — select the existing individual, otherwise you will get a duplicate and "split" experience/income. |
| Organization | Yes | Determines which organization the employee is registered in. Affects all calculations and whose name the reports are submitted under. In case of error, the income will go to the "wrong" organization. |
| Individual | Yes | Link to the individual card. This is where the IIN, date of birth, passport, address, and citizenship are taken from. If a new individual is accidentally created instead of an existing one — income and deductions will be duplicated for one person. |
| IIN (in the individual card) | Yes (de facto) | Without a correct IIN, forms 200.00 and electronic invoices (ESF) for civil contracts will not be generated, and payment orders to government agencies will be sent with errors. Checked by the control digit. |
| Date of Birth | Yes | Affects retirement age (exemption from pension contributions), youth benefits, and the accuracy of reporting. |
| Citizenship / status (resident, foreigner with residence permit, etc.) | Yes | Determines the applicability of pension contributions, social health insurance, and individual income tax rates and procedures. An error here is the most common reason for "excess" or "missing" contributions. |
| Employee Number | Assigned automatically | A unique number within the organization. Used in statements, time sheets, and pay slips. Duplicate employee numbers create confusion. |
Tax status and deductions
Opened via the link "Income Tax" / "Input data for calculating individual income tax and social tax" in the individual card or through a separate document:
- Right to tax deduction for individual income tax. The standard basic deduction from 2026 is 30 MRP per month (MRP = 4,325 ₸, that is 129,750 ₸), but not more than 360 MRP per year. The deduction is applied at the employee's request and only at one place of work. If the deduction flag is not set — individual income tax will be withheld from the full base, and the employee will receive less.
- Additional deductions (for persons with disabilities, combat veterans, large families, etc.) — listed separately.
Data for salary payment
- Payment method — through the cash desk or to a bank account/card.
- Account/card number, bank — if payment is to a card. An error in IBAN → money will be returned or go to the wrong place. Filled in the tab/link "Payments, cost accounting".
Accounting settings
- Method of reflecting salary in accounting — determines the expense account (7210, 8110, 2930, etc.) to which the employee's accruals will be charged. If not set — accruals will "hang" without a correct debit.
Save the card by clicking the "Save and Close" button. While the employee is not saved, it cannot be linked to personnel documents.
4. An example with entries
Condition. Organization "LLP Astana-Service" (VAT payer, rate 16%). Manager Akmetov A. A., resident of the RK, salary 300,000 ₸ per month, submitted an application for the basic deduction of 30 MRP. Retirement age has not been reached. Let's calculate the salary for September 2026.
Initial values 2026: MRP = 4,325 ₸, MZP = 85,000 ₸, basic deduction = 30 × 4,325 = 129,750 ₸.
Step 1. Pension contributions (10%). 300,000 × 10% = 30,000 ₸ (the base ceiling of 50 MZP = 4,250,000 ₸ is not reached).
Step 2. Social health insurance (2%). 300,000 × 2% = 6,000 ₸.
Step 3. Individual income tax base. 300,000 − 30,000 (pension contributions) − 6,000 (social health insurance) − 129,750 (deduction) = 134,250 ₸.
Step 4. Individual income tax (10%). 134,250 × 10% = 13,425 ₸ (annual income is far below the threshold of 8,500 MRP, where 15% begins).
Step 5. Employer's contributions and taxes.
| Payment | Base | Rate | Amount |
|---|---|---|---|
| Pension contributions (employer's share) | 300,000 | 3.5% | 10,500 ₸ |
| Social health insurance (employer's share) | 300,000 | 3% | 9,000 ₸ |
| Social deductions | 300,000 − 30,000 = 270,000 | 5% | 13,500 ₸ |
| Social tax | 270,000 (income − pension contributions) − contributions by formula* | 6% | calculated minus social deductions |
*Social tax = 6% of (income − pension contributions − social health insurance) minus social deductions; if the result is negative, zero is taken.
Net pay to the employee: 300,000 − 30,000 − 6,000 − 13,425 = 250,575 ₸.
Entries for accruals and withholdings (RK accounts):
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Salary accrued | 7210 | 3350 | 300,000 |
| Pension contributions withheld | 3350 | 3220 | 30,000 |
| Social health insurance withheld | 3350 | 3210 | 6,000 |
| Individual income tax withheld | 3350 | 3120 | 13,425 |
| Employer's pension contributions | 7210 | 3240 | 10,500 |
| Employer's social health insurance | 7210 | 3210 | 9,000 |
| Social deductions | 7210 | 3210 | 13,500 |
| Social tax | 7210 | 3150 | by calculation |
| Payment to the card | 3350 | 1030 | 250,575 |
All statuses for these calculations (resident, right to deduction, retirement age) are taken by the program from the employee/individual card. If you make a mistake in one flag — for example, individual income tax will be calculated without a deduction: 300,000 − 30,000 − 6,000 = 264,000 × 10% = 26,400 ₸ instead of 13,425 ₸.
5. Types of operations (role of the directory)
The directory itself does not conduct documents, but sets the "profile" of the person, from which depend:
- Salary and withholding calculations — salary, pension contributions, social health insurance, individual income tax.
- Employer's contributions — employer's pension contributions, social health insurance, social deductions, social tax.
- Application of deductions — basic 30 MRP and additional ones.
- Payment — through the cash desk or to a card/account.
- Personnel accounting — hiring, transfer, dismissal (through personnel documents referring to the employee).
- Reporting — form 200.00, data for ENPF, FSMS, GFSS.
6. What is formed when using
The record of the directory itself forms movements in information registers: information about the employee, tax status, payment method, method of reflecting salary in accounting. Entries and movements in calculation registers appear when documents are conducted for this employee:
- Personnel documents ("Hiring", "Personnel Transfer", "Dismissal") → records in personnel accounting registers.
- "Salary Accrual" → entries from section 4 and movements in settlements with employees, accumulation of deductions and taxes.
- "Salary Payment Statement" → entries on Credit 1010/1030 and movements in settlements.
Electronic documents (ESF, SNT) are not directly related to salary — they pertain to the sale of goods/services. But if a contract for services with VAT is concluded with an individual, their data from the card is used when issuing an ESF in the ESF information system.
7. Printed forms
From the employee card and related documents, the following are available:
- Personal card of the employee (T-2).
- Order for hiring (T-1).
- Labor contract (by template).
- Pay slip — based on accrual data.
- Income certificate (for bank/court).
- Certificate from the place of work.
The "Print" button is available both in the card itself and in personnel documents issued for this employee.
8. Common errors
"The value of the attribute 'Individual' is not filled in." The employee card is not linked to an individual. Open the record, in the "Individual" field select an existing person or create a new one. Do not create duplicates — first check by search if the individual exists in the database.
"The specified IIN is already used by another individual." You have created a duplicate. Find the original individual card, and re-link this employee to it. Duplicate IINs break forms 200.00 and payments to government agencies.
"IIN check failed: incorrect control number." The IIN was entered with a typo. Verify with the identity document — in the 12-digit IIN, the last digit is the control digit.
Individual income tax withheld without deduction — the employee received less. The right to deduction is not set. In the individual card, open "Input data for calculating individual income tax" and specify the right to the standard deduction of 30 MRP from the required date, then reprocess the salary accrual.
Pension contributions are calculated for a pensioner. Age or status is not taken into account. Check the date of birth and tax status — pension contributions are not withheld from those who have reached retirement age.
Salary is not reflected in the expense account / "hangs" without debit. The method of reflecting salary in accounting is not set. Fill it in the card or in the organization settings.
9. FAQ
What is the difference between "Employee" and "Individual"? "Individual" is a person with a passport, IIN, address (one for the entire database). "Employee" is their registration in a specific organization. One person can be an employee of several organizations in the database, but they have one