Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the month. You have accrued salaries, processed the document — and in the turnover report, you see that labor costs for the entire workshop have fallen to account 7210 "Administrative Expenses" instead of 8110 "Main Production". The cost price is understated, administrative expenses are inflated, and there are two days left until the report submission. The reason is almost always the same: the method of reflecting salaries in accounting is incorrectly configured. This small reference book determines which account and with what analytics each accrued tenge will be recorded. Let's figure out how to set it up correctly once and for all.
1. Purpose
The reference book stores "journal entry templates" for labor cost accruals: the expense account for debit and its analytics (department, expense item, nomenclature group). Salary documents (accrual, vacation, sick leave) take the debit part of the entry from here. The credit (3350, taxes, contributions) is automatically filled in by the program — according to the types of calculations.
2. Where to find
Path in the interface:
- Salary → block "Reference Books and Settings" → Methods of Reflecting Salaries in Accounting.
The reference book can also be opened from the employee card, from the accrual settings, and from the department card — anywhere there is the attribute "Method of Reflection in Accounting".
A quick way is the navigation link. Copy it, then in 1C: Service (or the "More" menu) → Go to Navigation Link → paste and click "Go":
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2a. How to find out your release
The menu Help → About the Program (or the "?" icon in the upper right corner). In the opened window, you will see two lines: platform version (for example, 8.3.24) and configuration version — this is the release of "Accounting for Kazakhstan", for example, 3.0.74.2. If the release is lower, some fields may have different names.
3. How to fill out
Open the list, click Create. There are few fields, but each affects the entry.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Name | Yes | The name of the template by which you select it in the employee card. Write meaningfully: "Administration 7210", "Workshop 8110", "Sales Department 7110". An error in the name is not critical, but you won't find the needed one later. |
| Accounting Account (Dr) | Yes | The main field. The expense account where the accrual and employer contributions will go. An error here = expenses on the wrong account, distorted cost price, and income tax (CIT). |
| Department | No | Analytics for the account. Leave it blank — the department will be taken from the document/employee. Fill it in rigidly — all expenses will go specifically to it, even if the employee is transferred. |
| Expense Item / Cost Item | Usually yes | Subaccount for accounts 7210, 7110, 8110. Affects form 100.00 and management reports. An empty item on an account with a mandatory subaccount = the document will not be processed. |
| Nomenclature Group | As needed | Needed for account 8110 (main production) to distribute salaries by types of products/services. Not filled for 7210. |
| Other Income/Expense Item | Rarely | When the expense account is non-production. |
Rule for choosing the account:
| Who | Expense Account (Dr) |
|---|---|
| Director, accounting, administrative staff | 7210 — administrative expenses |
| Workers of main production | 8110 — main production |
| Managers, sales department | 7110 — sales expenses |
| Auxiliary services department | 8310, etc. |
After filling out — Save and Close. Then assign the method to the employee or department: in the employee card (or in the "Personnel Transfer" document / accrual settings) select the created item in the "Method of Reflection in Accounting" field.
4. Analyzed Example with Entries
Situation. Accountant Aigul, administrative staff. Salary — 300,000 ₸ for September 2026. Resident, one main employer, applies the basic deduction of 30 MRP. MRP 2026 = 4,325 ₸, so the deduction = 30 × 4,325 = 129,750 ₸.
The reflection method "Administration 7210" has been created: account 7210, expense item "Labor Costs of Administrative Staff".
Calculating withholdings and contributions (tenge):
| Indicator | Base | Rate | Amount |
|---|---|---|---|
| OPV (withheld from employee) | 300,000 | 10% | 30,000 |
| VOSMS (withheld) | 300,000 | 2% | 6,000 |
| Income Tax Deduction | — | 30 MRP | 129,750 |
| Taxable Income for Income Tax | 300,000 − 30,000 − 6,000 − 129,750 | — | 134,250 |
| Income Tax | 134,250 | 10% | 13,425 |
| Net Pay | 300,000 − 30,000 − 6,000 − 13,425 | — | 250,575 |
Contributions by the employer (over the salary):
| Contribution | Base | Rate | Amount |
|---|---|---|---|
| OPVR | 300,000 | 3.5% | 10,500 |
| SO (social contributions) | 300,000 − 30,000 = 270,000 | 5% | 13,500 |
| OSMS | 300,000 | 3% | 9,000 |
| Social Tax | 264,000, minus SO | 6% − SO | 2,340 |
Entries when processing "Salary Accrual" — the debit account (7210) is taken from the reflection method:
| Dr | Cr | Amount | Meaning |
|---|---|---|---|
| 7210 | 3350 | 300,000 | Salary accrued (account — from the reflection method) |
| 7210 | 3220 | 10,500 | OPVR — by the employer |
| 7210 | 3210 | 13,500 | Social contributions |
| 7210 | 3230 | 9,000 | OSMS |
| 7210 | 3150 | 2,340 | Social tax |
| 3350 | 3120 | 13,425 | Withheld Income Tax |
| 3350 | 3220 | 30,000 | Withheld OPV |
| 3350 | 3230 | 6,000 | Withheld VOSMS |
Note: all five lines of employer expenses went to 7210 — because that is how the reflection method is set. If you change the account in the reference book to 8110 — the same entries will go to the cost price. This is the strength and danger of the object.
5. Types (scenarios) of reflection
The reference book is not a document, it has no "types of operations". But in practice, you create several standard items for different situations:
- By expense account — 7210 (administrative staff), 7110 (sales), 8110 (production), 8310 (auxiliary).
- By department — if you want to rigidly tie expenses to a workshop/department.
- By expense item — different items for form 100.00 and income tax accounting.
- By nomenclature group — distributing production salaries by types of products.
- Separate method for social payments — for example, for material assistance or payments not related to deductions for income tax.
6. What is generated upon processing
The reference book itself does not generate anything — it has no movements. It is used by salary documents. When "Salary Accrual for Employees" is processed, based on the method, the following are generated:
- Entries for accounting and tax purposes (see example above): Dr account from the method, Cr 3350/3120/3150/3210/3220/3230.
- Movements in registers of settlements with employees, contributions, and taxes (Income Tax, OPV, OPVR, SO, OSMS, VOSMS), data for forms 200.00 and 100.00.
This object does not generate electronic documents (ESF, SCT) — ESF and SCT relate to sales and movement of goods, and have no relation to salaries.
7. Printed forms
The reference book element has no own printed forms — it is a configuration object. The result of its work can be seen in the printed and regulated forms of salary documents and in reports:
- Pay slip, Payroll (T-51), Summary of Accruals and Withholdings;
- report "Salary Analysis by Employees (for the entire period)";
- Turnover and Balance Sheet for account 7210 / 8110 / 7110 — there you check that expenses are recorded correctly;
- Tax Return Form 200.00 (Income Tax and social payments) and 100.00 (CIT) — data is entered through the configured account and item.
8. Common mistakes
"The value of the subaccount 'Expense Item' for account 7210 is not filled" — when processing salaries. Reason: only the account is specified in the reflection method, and the mandatory subaccount is empty. Open the method, fill in the expense item → reprocess the accrual document.
Expenses went to the wrong account (7210 instead of 8110). Reason: the employee does not have the reflection method selected or it is selected incorrectly. Check the employee card → "Method of Reflection in Accounting", if necessary — the accrual settings. Reprocess the salary.
"Reflection method not selected, default method used". Reason: neither the employee, nor the accrual, nor the accounting policy has a method specified. Set the method at least at the organization level (Salary Accounting Settings) to avoid a "garbage" default account.
Duplicate elements "Administration", "administration 7210". Reason: the reference book is filled by different users. Create a unified list, delete/mark duplicates for deletion, reselect the method for employees.
After changing the account in the method, old entries did not change. Changing the reference book element does not reprocess already processed documents. You need to reprocess salary documents for the required period (or group reprocessing).
9. FAQ
Q: How does the method of reflecting salaries differ from the method of reflecting depreciation? A: These are different reference books. Here, the debit account for labor cost accruals and employer contributions is configured. Depreciation is a separate mechanism for fixed assets.
Q: At what level is it better to set the method — at the employee, accrual, or organization level? A: By priority: accrual → employee → department → organization (by default). Set it at the lowest level where detail is needed. For most companies, it is sufficient to specify the method at the employee level.
Q: Where do Income Tax, OPV, VOSMS belong — do they also take the account from the method? A: No. These are withholdings from the employee's salary, they go with the entry Dr 3350 Cr 3120/3220/3230 and do not depend on the method. Only the debit of accruals and employer contributions (OPVR, SO, OSMS, social tax) is taken from the method.
Q: Can I distribute salaries to two accounts with one method? A: One element = one account. If the employee works in two directions, create two accruals with different methods or distribute through departments/items.
Q: I changed the account in the method retroactively — the entries for the previous month did not change. Is this a bug? A: No. The reference book only affects new and reprocessed documents. Reprocess the salary accrual for the required period.
Q: Is a separate method needed for material assistance and one-time payments? A: Yes, if they relate to a different account or do not reduce CIT. Create a method with the required account and item not related to deductions, and link it to the corresponding accrual.
Q: How to check that everything is set up correctly before closing the month? A: After accrual, open the turnover balance for accounts 7210/8110/7110 by departments and items. The amounts should match the payroll, and expenses should be on the "correct" accounts.
Q: Are the 2026 rates embedded in this reference book? A: No. The rates for Income Tax 10%, OPV 10%, OPVR 3.5%, VOSMS 2%, OSMS 3%, SO 5%, social tax 6%, MRP 4,325 ₸, deduction 30 MRP —