Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The director ordered to pay the employee financial assistance for vacation. You open the document "Other Payments to Employees," and the "Type of Payment" field is either empty or does not contain the required line. The program does not know how to tax this amount: whether to withhold individual income tax (IIT), whether to accrue mandatory pension contributions (MPC), whether the payment will appear in form 200.00. Until you create the necessary line in the "Types of Other Payments" directory and check the taxation boxes, the document will either not be processed or will calculate taxes incorrectly. It is here, in this directory, that you describe "how to calculate" once, and then simply select the line in the documents.
1. Purpose
The directory stores a list of payments to employees that do not relate to regular salaries: financial assistance, compensations, one-time bonuses, payments by the owner's decision. For each payment, you specify which taxes and contributions it is subject to (IIT, MPC, EMP, VHI, OMS, SC, social tax) and to which expense account it should be attributed. Documents for other payments take their calculations from here.
2. Where to find
Section "Salary" → block "Settings and Directories" → "Types of Other Payments".
If the line is not visible in the menu, enable it through "Navigation Settings" in the "Salary" section, or open the directory directly.
Navigation link 1C: e1cib/list/Directory.TypesOfOtherPayments
To open via the link: in the main menu (icon ≡ at the top left) → "Service" → "Go to Navigation Link" → paste the line above → "Go."
2a. How to know your release
Main menu (≡) → "Help" → "About the Program". In the opened window, you will see the platform version ("1C:Enterprise 8.3.xx.xxxx") and the configuration release ("Accounting for Kazakhstan, version 3.0, release 3.0.74.2"). If your number differs, some fields and names may look different from this manual.
3. How to fill
Open the directory → "Create" → a card for the new type of payment will open.
| Field | Purpose and what happens in case of error |
|---|---|
| Name (mandatory) | How the payment will be named in documents and reports. Write clearly: "Financial Assistance," "Fuel Compensation." If named vaguely ("Other"), you will not find the required line later and will create a duplicate. |
| Method of accounting / Expense account | Determines the debit account upon accrual (7210 — administrative expenses, 8410 — production overheads, etc.). If you make a mistake with the account, the expense will not be attributed to the correct item, distorting the cost and tax accounting for corporate income tax (CIT). |
| Subject to IIT | Sets the withholding of individual income tax. For taxable payments — include. If you forget, you will under-withhold IIT, and during an audit, tax and penalties will be assessed. |
| Subject to MPC | Mandatory pension contributions 10% (base ceiling — 50 MCI, i.e., 4,250,000 ₸ per month). Incorrect checkbox — discrepancy with the Unified Pension Fund (UPF) and form 200.00. |
| Subject to EMP | Employer's mandatory pension contributions 3.5% (employer's expense, not withheld from income). |
| Subject to VHI | Contributions to mandatory health insurance withheld from the employee, 2%. |
| Subject to OMS | Contributions to mandatory health insurance by the employer 3%. |
| Subject to SC | Social contributions 5% (by the employer, reduce social tax). |
| Subject to social tax | Social tax 6%; the amount of SC is deducted from the accrued amount. |
| Type of income / code for reporting | Links the payment to the required line of the IIT and social tax declaration (form 200.00). Incorrect code — the payment will appear in the wrong line of the report. |
| Apply tax deduction | Allows applying the basic deduction of 30 MCI (129,750 ₸ per month). Usually, the deduction has already been used on the main salary — then the checkbox is not checked; otherwise, the deduction will be duplicated, and IIT will be understated. |
Tip. Before creating a new type, check if there is already a ready one: typical types ("Financial Assistance," "Compensation") are often supplied with the configuration.
4. Example with entries
Condition. Employee Akhmetov has been accrued financial assistance for vacation in the amount of 150,000 ₸. The payment is subject to all taxes and contributions. The basic deduction of 30 MCI has already been applied to the main salary of this month, so in the payment type, the checkbox "Apply tax deduction" is not checked.
Settings for the type "Financial Assistance": IIT — yes, MPC — yes, EMP — yes, VHI — yes, OMS — yes, SC — yes, social tax — yes; expense account 7210.
Calculation (norms of 2026, MCI = 4,325 ₸):
| Indicator | Base | Rate | Amount, ₸ |
|---|---|---|---|
| MPC (withholding) | 150,000 | 10% | 15,000 |
| VHI (withholding) | 150,000 | 2% | 3,000 |
| Taxable income for IIT | 150,000 − 15,000 − 3,000 | — | 132,000 |
| IIT (withholding) | 132,000 | 10% | 13,200 |
| Amount payable to the employee | 150,000 − 15,000 − 3,000 − 13,200 | — | 118,800 |
| EMP (employer) | 150,000 | 3.5% | 5,250 |
| OMS (employer) | 150,000 | 3% | 4,500 |
| SC (employer) | 135,000 | 5% | 6,750 |
| Social tax | 132,000 × 6% − 6,750 SC | — | 1,170 |
Entries upon accrual and withholding:
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3350 | 150,000 | Financial assistance accrued |
| 3350 | 3220 | 15,000 | MPC withheld |
| 3350 | 3230 | 3,000 | VHI withheld |
| 3350 | 3120 | 13,200 | IIT withheld |
| 7210 | 3220 | 5,250 | EMP accrued |
| 7210 | 3230 | 4,500 | OMS contributions accrued |
| 7210 | 3210 | 6,750 | Social contributions accrued (SC) |
| 7210 | 3150 | 1,170 | Social tax accrued |
Entry upon payment (from cash/correspondent account):
| Debit | Credit | Amount, ₸ | Description |
|---|---|---|---|
| 3350 | 1030 | 118,800 | Financial assistance paid to the employee's card |
After processing, the balance on account 3350 for this payment is closed, and obligations to the budget and funds remain on accounts 3120, 3150, 3210, 3220, 3230 — you will settle them with a payment when paying taxes.
5. Types of payments usually created
The directory itself does not have its own types of operations — it sets the tax profile of the payment. In practice, it describes:
- taxable payments — financial assistance above the exemption threshold, one-time bonuses, incentives (all tax checkboxes included);
- partially taxable — for example, compensations where part within the norm is exempt;
- non-taxable payments — financial assistance in exempt cases, compensations within norms (tax checkboxes unchecked, but the payment is still reflected for reporting);
- compensatory payments — for the use of personal property, business trips beyond the norm, etc.
By combining eight checkboxes (IIT/MPC/EMP/VHI/OMS/SC/social tax/deduction), you can create any required scenario.
6. What is formed when using
It is important to understand: the directory itself does not conduct anything. Movements appear in documents that reference it ("Other Payments to Employees," "Accrual of Other Income," etc.). When such a document is processed, the following are formed:
- accounting entries — on accounts 7210/8410, 3350, 3120, 3150, 3210, 3220, 3230, 1030/1010 (see example above);
- movements in the payroll and tax registers — accrued income, withholdings, MPC/VHI/OMS/SC, IIT, social tax; this data goes into declaration 200.00 and reporting to the UPF and the State Health Insurance Fund (SHIF).
ESF and SNT do not form this directory. Electronic invoices (ESF) and accompanying invoices for goods (SNT) relate to the sale of goods and services, not to employee payments — they are not here and should not be.
7. Printed forms
The directory element does not have its own printed forms — it is a configuration list. Printed forms are generated by documents that use the type of payment: pay slip, payroll report, cash expenditure order (when issued through cash), payment order (when transferred to a card). To control the settings of the list, use the button "More" → "Output List" — you will get a print/export of the list of payment types with their details.
8. Common errors
"The 'Name' field is not filled in" — the card is not saved. Enter the name of the payment type and click "Save and Close."
"The method of accounting (expense account) is not filled in" — the payment document is not processed because the program has nowhere to attribute the debit. Open the payment type, specify the account (usually 7210) and method of accounting, reprocess the document.
IIT calculated to zero or understated — the payment type mistakenly has the checkbox "Apply tax deduction" checked, although the deduction of 30 MCI has already been used on the main salary. Uncheck the box and reprocess the document.
"The element cannot be marked for deletion: there are references in documents" — the type has already been used. Do not delete it. Set the checkbox "Invalid" (Cannot mark for deletion without replacing references) or simply stop selecting it in new documents.
The payment did not appear in form 200.00 or appeared in someone else's line — the "Type of income / code for reporting" is not filled in or incorrect. Set the correct code and reprocess the documents of the month.
MPC withheld from an amount exceeding the ceiling — if income for the month exceeds 50 MCI (4,250,000 ₸), the MPC base is limited. Check that contributions are calculated from the limited base, not from the total amount.
9. FAQ
(questions-answers are duplicated in a structured block of material)
10. Related documents
Based on this directory, documents for accrual and payment to employees are filled out: "Other Payments to Employees," "Accrual of Other Income," as well as documents for cash disbursement — cash expenditure order, withdrawal from the current account (account 1030).
Related objects: directory "Employees" and "Individuals" (to whom we pay), "Methods of reflecting salary in accounting" (expense accounts), "Accruals" and "Withholdings" (for regular salary — do not confuse them with other payments). The total for all accruals and withholdings matches in the reports "Pay Slip," "Summary of Accruals and Withholdings," and in declaration 200.00.
How to know your release: Main menu (≡) → "Help" → "About the Program" — there you will find the platform version and configuration release.
This manual is prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. Norms of 2026: MCI 4,325 ₸, minimum wage 85,000 ₸, basic deduction for IIT 30 MCI/month (not more than 360 MCI per year), IIT 10%/15%, MPC 10%, EMP 3.5%, VHI 2%, OMS 3%, SC 5%, social tax 6%.