Tax Accounting for Payroll Accruals in 1C:Accounting for Kazakhstan 3.0 — Complete Guide

Verified in release 3.0.74.2 of “Accounting for Kazakhstan” (version 3.0). The MCI, MMW and basic deduction parameters have been updated for 2026.

You accrued a bonus of 100 000 ₸ to an employee and posted the payroll, but the payslip does not contain the expected PIT, MPC or social payment amounts. Alternatively, the program applied the general settings to a payment for which a special taxation procedure is set in the infobase. One possible reason is that the tax accounting settings for the accrual type have been completed incorrectly. These parameters affect the inclusion of income in the calculation of taxes, contributions and deductions, the amount payable, and the accounting data used to prepare tax reports.

1. Purpose

In the “Organization Accruals” directory, accounting rules for calculating taxes and social payments are specified for each type of an individual’s income. The settings determine how the program should account for an accrual when calculating PIT, MPC, EMPC, social contributions, CSHI deductions and contributions, and social tax, as well as which taxation option provided by the configuration should be applied.

The rules are assigned to salary, bonuses, vacation pay, financial assistance, income under a civil-law contract and other accruals. The accrual type describes the purpose of the payment and its calculation procedure, while the taxation parameters control the inclusion of the calculated amount in the relevant accounting bases.

Tax accounting is intended to consolidate information about taxable items, calculate taxes and prepare tax reports. Accounting documentation includes, in particular, accounting records, tax registers and tax forms (Article 202 of the Tax Code of the Republic of Kazakhstan). Therefore, the accrual settings should be assessed not only by the final amount payable but also by how the result is reflected in registers and reports.

2. Where to find the setting

Open “Payroll” → “Directories and Settings” → “Accruals”. Select the required accrual and go to the “Tax Accounting” tab.

The names of individual commands and the location of fields may depend on the user’s available permissions and interface settings. For verification, it is important to open the card of the exact accrual specified in the payroll document rather than an identically named item from another directory.

3. How to complete the settings

Open an existing accrual or create a new one, enter its name and check the accounting parameters one by one:

• Subject to PIT. Check whether the income should be included in the individual income tax calculation and which taxation option is selected in the card. An incorrect setting changes the tax base calculated by the program.
• Subject to MPC. Check whether the accrual is included in the base for mandatory pension contributions. When analyzing the result, consider the employee’s total base for the calculation period rather than only the amount of a single accrual.
• Subject to EMPC. Make sure that the accounting procedure selected for the employer’s mandatory pension contributions corresponds to the type of income and the individual’s status.
• Subject to SC. Check whether the payment is included in the social contribution base. The result should be compared with the employee’s other income and the limits implemented in the current release.
• Subject to CSHI deductions. This parameter is used to determine the base for the employer’s compulsory social health insurance deductions. Separately check the employee information that may affect the calculation.
• Subject to CSHI contributions. This parameter governs how the payment is accounted for when calculating the employee’s compulsory social health insurance contributions. Check the result against the calculation document and registers for the relevant period.
• Subject to social tax. Check the accrual accounting option used to calculate social tax. Do not automatically carry over the settings of another payment: the bases and calculation algorithms are checked separately in the program.

For each tax or payment, select the option provided by the configuration for the specific type of income. If a payment is accounted for under a special rule or only in a certain portion, select the appropriate item from the available list rather than creating an arbitrary duplicate with a similar name.

Tax accounting is maintained in tenge using the accrual method, under which transaction results are recognized when they occur rather than on the date money is received or paid. At the end of the tax period, taxable items are determined and taxes and payments to the budget are calculated based on tax accounting data (Article 204 of the Tax Code of the Republic of Kazakhstan). This should be taken into account when selecting the period for reposting documents and checking the results.

4. Step-by-step accrual check

1. Open the payroll document in which the discrepancy was found and identify the exact accrual type used in the employee’s line.
2. Open the card for this accrual type and the “Tax Accounting” tab.
3. Compare the economic substance of the payment with the specified PIT, MPC, EMPC, SC, CSHI deduction, CSHI contribution and social tax parameters.
4. Check the taxation option selected for each payment, especially if a special accounting procedure applies to the income.
5. Check the effective period of the setting, the individual’s details, the deduction application and other data on which the calculation depends.
6. Save the change and repost the payroll document for the required period.
7. Reconcile the payslip, calculation breakdown, register movements and indicators in Form 200.00.

If there are several accruals in a month, check the aggregate result. The calculation for a single document line may differ from a simple proportion because of previously accounted income, deductions and the accumulated base for the calculation period.

5. Worked calculation example

Scenario. An employee was awarded a bonus of 100 000 ₸. The primary income and basic deduction have already been accounted for when calculating another accrual in the same month. The option for full inclusion in the relevant bases is selected in the bonus card. In 2026, the MCI is 4 325 ₸, the MMW is 85 000 ₸, and the basic PIT deduction is 30 MCI.

In this example, first confirm the bonus amount itself, then check that the basic deduction has not been applied again, and then compare the results for each tax and payment with the registers. Mechanically calculating all amounts based only on 100 000 ₸ may produce a discrepancy if the program takes the accumulated monthly indicators into account.

Deduction check: 30 MCI × 4 325 ₸ = 129 750 ₸. This amount is used as a reference when checking the deduction setting for 2026; its actual application can be seen in the employee’s PIT calculation breakdown.

6. What is generated when the setting is used

The effect of the setting becomes apparent when documents using the associated accrual type are calculated and posted. The specific data generated depends on the document, accrual parameters, payroll posting settings and employee details:

• Accounting entries. When payroll documents are posted, the program records the calculated amounts using the accounting mechanisms provided by the configuration. The set of entries is checked in the movements of the specific document.
• Registers. The registers accumulate information about individuals’ income, taxes, pension contributions, social contributions and CSHI payments used in subsequent calculations.
• Reporting. Accounting data is used to complete Form 200.00, payslips, certificates and other payroll reports.

Tax accounting may be based on accounting data, while tax registers and tax forms form part of the accounting documentation (Article 202 of the Tax Code of the Republic of Kazakhstan). Therefore, after correcting the setting, it is important to check both the employee’s calculation and the document’s accounting data.

7. Common errors

• The expected PIT or MPC amounts were not calculated for a bonus. Check the accrual type in the document, the taxation parameters, the selected accounting methods and the employee’s total base for the month, and then repost the document.
• The calculation stopped at the maximum base. Compare the result with the employee’s accumulated base for the calculation period. Reviewing only the current accrual amount is not sufficient to conclude that the setting is incorrect.
• The previous value is applied instead of the 30 MCI deduction. In 2026, the basic PIT deduction is 30 MCI, or 129 750 ₸ when the MCI is 4 325 ₸. Check the configuration release, calculation date and registered deduction application.
• The deduction was applied twice. Open the PIT breakdown and check all of the employee’s accruals for the month. A deduction already used when calculating primary income should not be accounted for again as a separate deduction against the bonus.
• The result remained unchanged after the card was modified. Check whether the card was saved, whether the correct accrual item is used in the document and whether the documents for the required period were reposted.
• A duplicate of a predefined method was created. Check the reference in the accrual card and compare the items by code and name. For standard income, use the configuration option intended for it.
• Only the payslip is being checked. Also open the document movements and registers. This check makes it possible to determine at which stage the discrepancy arose: in the source data, the calculation or the recording of the result.

8. Frequently asked questions

How does the “income taxation method” differ from the “accrual type”? — The accrual type describes the payment and its calculation procedure, while the taxation settings determine how the calculated amount is accounted for in the tax, contribution and deduction bases.

Can a predefined method be deleted? — Predefined items are supplied as part of the configuration. For your accrual, select an appropriate item from the available list and do not create a duplicate unless necessary.

Which values should be checked in 2026? — The relevant values for these settings are an MCI of 4 325 ₸, an MMW of 85 000 ₸ and a basic PIT deduction of 30 MCI, i.e. 129 750 ₸. Perform the calculation in the current release 3.0.74.x.

Why is the basic deduction of 30 MCI not applied to income under a civil-law contract? — Check, in sequence, the income type, the existence and effective period of the deduction application, its application settings and the PIT breakdown. Assess the final result taking into account the individual’s other income for the same calculation period.

I changed the settings—why was the previous payroll not recalculated? — Changing the accrual card does not by itself update the result of a previously posted document. Repost the calculation for the required period and check the breakdown, registers and payslip again.

Why does a manual calculation for a single bonus differ from the program’s result? — The program may use indicators accumulated during the month: other accruals, a deduction already applied and previously generated bases. Reconcile not only the current line but also the employee’s complete calculation breakdown.

Sources

• Tax Code of the Republic of Kazakhstan, Article 202 “Tax Accounting and Accounting Documentation”.
• Tax Code of the Republic of Kazakhstan, Article 204 “Tax Accounting Rules”.