---
title: "Guide \"Methods of Reflecting Salary in Accounting\" - 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-sposobyotrazheniyazarplatyvbuhuchete-tehniche-en
source: BuhGPT
---

# Guide "Methods of Reflecting Salary in Accounting" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

> **TL;DR:** 1. Identification Parameter Value Object Type Catalog Name WaysOfReflectingSalariesInAccounting Full Name Catalog.WaysOfReflectingSalariesInAccounting Synonym — (not specified in metadata; appears in the interface as "Ways of reflecting in accounting") Configuration Accounting

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1. Identification

Parameter
Value

Object Type
Catalog

Name
WaysOfReflectingSalariesInAccounting

Full Name
Catalog.WaysOfReflectingSalariesInAccounting

Synonym
— (not specified in metadata; appears in the interface as "Ways of reflecting in accounting")

Configuration
Accounting for Kazakhstan, version 3.0 (3.0.74.2)

Hierarchy
Not hierarchical (flat list of settings)

Navigation Link
e1cib/list/Catalog.WaysOfReflectingSalariesInAccounting

Purpose. The catalog stores settings for the analytical accounting of salary accruals and deductions in financial (FA) and tax (TA) accounting when integrated with the configuration "Payroll and Personnel Management for Kazakhstan 3.0" (PPM). Each element is a "posting template": a combination of the accounting account and up to three subaccounts for each type of accounting, to which labor costs (or deductions) relate when loading salary reflections from PPM into Accounting.

The catalog is used by accountants and payroll specialists during the initial setup of the exchange between systems and as new reflection methods are added (changes in accounting policy, emergence of new divisions, projects, expense items). It is not used daily, but as needed.

Where to find in 1C: section "Payroll" → "Ways of reflecting in accounting (integration with PPM 3)". Direct access to the list is via the navigation link e1cib/list/Catalog.WaysOfReflectingSalariesInAccounting.

2. Attributes and Table Parts

2.1 Header Attributes

Name
Type
Mandatory
Purpose

Code
String/Number (standard)
Auto-numbering
Standard code of the element.

Name
String (standard)
ShowError
Clear name of the reflection method (for example, "Reflection of AUP accruals", "Labor payment of main production"). This is what is selected in PPM for accruals/deductions.

AccountFA
ChartOfAccountsReference.Standard
ShowError (mandatory)
Main accounting account to which labor costs relate. Determines the debit of the salary accrual posting.

SubaccountFA1
Composite (types of subaccounts of the account)
DontCheck
First analytical dimension of FA. Filled in accordance with the types of subaccounts assigned to the selected AccountFA.

SubaccountFA2
Composite
DontCheck
Second analytical dimension of FA (for example, division, expense item).

SubaccountFA3
Composite
DontCheck
Third analytical dimension of FA for the most detailed accounting of costs.

AccountTA
ChartOfAccountsReference.Tax
DontCheck
Tax accounting account. Filled in when discrepancies between FA and TA occur; if not specified, in TA, the FA settings are usually repeated or the movement in TA is not formed.

SubaccountTA1
Composite
DontCheck
First analytical dimension of TA (analogous to SubaccountFA1).

SubaccountTA2
Composite
DontCheck
Second analytical dimension of TA.

SubaccountTA3
Composite
DontCheck
Third analytical dimension of TA.

Types of subaccounts in metadata are explicitly not typed (composite type "any catalog/value"): the actual set of permissible values is determined by the types of subaccounts linked to the selected account in the chart of accounts.

2.2 Table Parts

There are no table parts. All information is stored in the header attributes — one element of the catalog describes exactly one combination of "account + subaccount" for FA and (optionally) for TA.

2.3 Forms

Form
Purpose

ListForm
List of catalog elements. Supports bulk modification of selected records (≈59 control elements) — convenient for mass adjustment of accounts/analytics.

ElementForm
Main form for editing one reflection method (≈98 control elements). Key for the user: it is where accounts and subaccounts for FA/TA are configured. The composition of visible subaccount fields dynamically depends on the selected account.

3. Key Module Procedures

Evidence for the text of modules (BSL) is not attached — below are the typical handlers for a catalog of this purpose. Specific procedure names in version 3.0.74.2 require verification in the configurator.

Element form module (ElementForm):

- OnCreateOnServer — initial setup of visibility and availability of subaccount fields depending on filled accounts.

- AccountFAOnChange — when changing AccountFA, recalculates the composition of subaccount types (SubaccountFA1…3), clears outdated values, manages visibility/labels of analytical fields.

- AccountTAOnChange — similarly for tax accounting (SubaccountTA1…3).

- SubaccountFA1/2/3OnChange, …StartSelection — processing of selection of specific analytics considering the type of subaccount of the account.

- CheckFillingProcessing — control of the mandatory Name and AccountFA.

Object module:

- FillingProcessing — filling in attributes during input (including based on).

- BeforeSaving / OnSaving — agreement of the pair "account ↔ subaccount", preventing the saving of a subaccount that does not correspond to the account.

Manager module:

- Procedures for obtaining/searching for the reflection method by account and analytics, used by the mechanism for loading salary reflections from PPM.

4. Posting and Movements

The catalog is not a document and is not posted — it does not generate its own movements in registers. It is a configuration (regulatory and reference) object: it defines what postings the salary reflection loading document will generate.

How the configuration turns into postings. When unloading from PPM, the amount of each accrual/deduction is matched with the reflection method, which substitutes AccountFA and subaccount in the debit/credit of the document "Salary Reflection in Accounting" (or similar loading document). Typical logic for the chart of accounts of the RK:

- Accrual of labor payment:
- Dr 7010 "Cost of sales" / expense account by reflection method (AccountFA) — Cr 3350 "Short-term liabilities for labor payment".

- Analytics of the debit is taken from SubaccountFA1…3 of the catalog element; in case of discrepancies, the movement in tax registers goes through AccountTA/SubaccountTA1…3.

- Deductions and taxes from labor costs (Kazakhstan, norms 2026):
- Individual Income Tax (IIT) — Dr 3350 — Cr 3120 "Individual Income Tax". IIT rate 10 % up to 8,500 MRP of annual income and 15 % above; a basic tax deduction of 30 MRP per month (not more than 360 MRP per year) applies when MRP = 4,325 ₸.

- Mandatory Pension Contributions (MPC) 10 % (base ceiling 50 MZP when MZP = 85,000 ₸), Social Health Insurance Contributions (SHIC) 2 % — employee deductions, Dr 3350 — Cr corresponding liability accounts (3220/3210).

- Employer contributions from costs (the same AccountFA as labor payment): MPCR 3.5 %, Social Tax 5 %, OSHC 3 %, social tax 6 % — Dr expense account — Cr liability accounts group 3150/3210/3220.

Specific liability accounts (3120, 3150, 3210, 3220, 3350) are substituted by the reflection mechanism; from this catalog, the cost side (AccountFA + subaccount) is taken.

Other accounts of the typical chart of the RK, encountered in related operations: 1210 (short-term receivables from customers), 1030 (cash in current accounts), 1330 (goods), 3310 (liabilities to suppliers), 3130 (VAT payable, VAT rate 16 %), 6010 (income from sales). They are not directly related to salary postings but form a general accounting framework.

5. Related Objects and Input Based On

- PPM Configuration for Kazakhstan 3.0 — data source: reflection methods are synchronized, accruals/deductions in PPM refer to elements of this catalog.

- Document "Salary Reflection in Accounting" (loading document from PPM) — main consumer: substitutes accounts and subaccounts from the catalog into postings.

- Chart of Accounts "Standard" and Chart of Accounts "Tax" — sources of values for AccountFA/AccountTA and define permissible types of subaccounts.

- Accounting Registers (FA) and tax accounting registers — receivers of movements generated based on this configuration.

- Input Based On — not typical for the catalog; standard filling scenario — manual creation/copying of an existing element and configuration through ElementForm, or automatic creation during initial synchronization with PPM.

6. Extension Points

- Configuration Extensions: adding handlers AccountFAOnChange/CheckFillingProcessing on the element form for controlling accounting policy (for example, prohibiting certain accounts for specific divisions).

- Additional attributes and information (subsystem "Properties") — if it is necessary to expand the analytics of the reflection method without changing metadata.

- Subscription to events BeforeSaving/OnSaving of the catalog — for validating the correspondence "account ↔ subaccount" and logging changes in configuration.

- Overridable modules of the salary reflection mechanism — point of influence on the rule for substituting accounts when loading from PPM (mapping accruals to reflection methods).

- Bulk modification of attributes through ListForm — standard tool for mass reconfiguration without modifications.

Version-specific details (exact names of BSL procedures, full composition of form elements) in 3.0.74.2 require verification in the configurator — the structure of attributes and purpose of forms are confirmed by evidence.

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