Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
An employee brought an application: "Please apply the standard tax deduction of 30 MCI." Or the other way around — you closed the month, and the IIT for half of the employees is suspiciously large. You open the payslip — the deduction was not applied, the base is overstated, the tax is overpaid. Both paths lead to one place: the "IIT Deductions" reference book. Here all types of deductions that reduce an employee's taxable income are stored, and it is from here that payroll calculation takes the amounts to calculate IIT correctly.
1. Purpose
The reference book stores types of tax deductions for individual income tax (IIT). Each item describes: what kind of deduction it is, in what amount (in MCI, as a fixed sum, or as a percentage), and on what grounds it is applied. Payroll calculation substitutes these deductions into the taxable base and reduces the withheld IIT.
2. Where to find
The "Payroll" section → in the navigation panel or via the menu "Settings and reference books" → "IIT Deductions". A deduction is also assigned to an employee from the employee card ("Payroll" → "Employees" → the "Taxes and deductions" / "Data entry for IIT calculation" link), where you select an item precisely from this reference book.
The fastest way is to open the list directly. Copy the navigation link and paste it into 1C via "Service" → "Go to navigation link" (or Ctrl+F11 in some configurations):
e1cib/list/Справочник.ВычетыИПН
2a. How to find out your release
The menu "Help" → "About the program" (the "i" icon or the question mark in the upper right corner). In the window that opens, you will see the platform version (for example, 1C:Enterprise 8.3.24.xxxx) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instruction below refers specifically to release 3.0.74.2. If yours is older — some fields and, most importantly, the deduction amount (14 MCI instead of 30 MCI) will differ, so update.
3. How to fill in
Open the reference book, click "Create". Let's go through the fields one by one — not "required/not," but why it is needed and what will happen in case of an error.
| Field | Why it is needed | What happens if you make a mistake |
|---|---|---|
| Name (required) | How the deduction is called in lists and payslips. Write clearly: "Standard deduction 30 MCI," "Deduction for voluntary pension contributions." | It won't be saved empty. An unclear name ("Deduction1") — later you yourself won't understand what you assigned to the employee. |
| Type of deduction (required) | Determines the calculation rule and limits. This is the key field: on it depends whether the deduction is applied every month or once, and whether there is an annual ceiling. Values: Standard (30 MCI), Standard (882 MCI) for privileged categories, For voluntary pension contributions, For medicine, For remuneration (mortgage), For OPC/CSHI (mandatory contributions). | Wrong type — wrong limit. For example, if you set "882 MCI" for an ordinary employee — you will understate the IIT and get an additional assessment during an audit. |
| Method of calculating the amount (required) | How to calculate the amount: "In MCI" (multiplied by the current MCI — 4,325 ₸), "Fixed sum" (in tenge), or "Percentage". For the standard deduction — "In MCI". | "Fixed sum" instead of "In MCI" — the amount will freeze and won't update when the MCI changes from the next year. |
| Amount (value) (required) | Numeric value: for the standard deduction — 30 (MCI). Over the year, the system itself limits it to 360 MCI. | If you enter 14 (the norm until 2026) — an under-applied deduction, overstated IIT, an unhappy employee. From 2026 — 30 MCI/month. |
| Valid from / to | The period of application. An employee's application from a specific date — you set it as the start. | If the period does not cover the calculation month, the deduction simply won't be applied, and you will be looking for the reason in the calculation. |
| Grounds (document) | Details of the employee's application: number and date. The standard deduction and deductions for voluntary contributions are applied only upon a written application. | Without grounds the deduction is applied unlawfully — a risk during a tax audit. |
| Annual limit / maximum sum | For deductions with a ceiling (medicine — 94 MCI per year, standard — 360 MCI per year). | If you don't fill it in — you risk applying the deduction over the limit. |
Important about the basic deduction. From January 1, 2026, the standard tax deduction is 30 MCI per month, but no more than 360 MCI per year. At an MCI of 4,325 ₸ this is 129,750 ₸ per month. The old norm of 14 MCI no longer applies.
Filled in — "Record and close". Then you assign the deduction to the employee in their data for IIT calculation.
4. Worked example with postings
Given. Employee Akhmetov, salary 300,000 ₸ per month. Wrote an application for the standard deduction of 30 MCI. MCI = 4,325 ₸, so the deduction = 30 × 4,325 = 129,750 ₸.
Step 1. Mandatory employee contributions (reduce the IIT base):
- OPC 10% × 300,000 = 30,000 ₸
- CSHI 2% × 300,000 = 6,000 ₸
Step 2. Taxable IIT base:
300 000 − 30 000 (ОПВ) − 6 000 (ВОСМС) − 129 750 (вычет 30 МРП) = 134 250 ₸
Step 3. IIT 10% (income within 8,500 MCI per year, rate 10%):
134 250 × 10% = 13 425 ₸
Step 4. "Take-home": 300,000 − 30,000 − 6,000 − 13,425 = 250,575 ₸ (plus, only what is withheld is withheld from the employee; CSHI 3% and SC, OPPC 3.5%, social tax 6% are paid by the employer on top).
Postings during payroll calculation (the deductions reference book itself does not make postings — they are generated by the "Payroll accrual to employees" document, using the deduction to calculate IIT):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3350 | 300 000 | Salary accrued (administrative expenses) |
| 3350 | 3220 | 30 000 | OPC withheld |
| 3350 | 3240 | 6 000 | CSHI withheld |
| 3350 | 3120 | 13 425 | IIT withheld (taking into account the 30 MCI deduction) |
Employer expenses (OPPC 3.5%, CSHI 3%, SC 5%, social tax 6%) are accrued as separate postings through accounts 7210/3210/3230/3150 and do not depend on the IIT deduction.
What it would be without the deduction: base = 264,000 ₸, IIT = 26,400 ₸. The deduction saves the employee 12,975 ₸ of IIT per month. That is why it cannot be "forgotten."
5. Types of deductions provided by the reference book
- Standard deduction 30 MCI/month (360 MCI/year) — for all employees upon application.
- Standard deduction 882 MCI/year — for privileged categories (persons with disabilities of groups I–III, WWII participants and equivalents, parents/guardians of children with disabilities).
- Deduction for mandatory pension contributions (OPC) — 10%.
- Deduction for CSHI contributions — 2%.
- Deduction for voluntary pension contributions — upon application.
- Medical deduction — expenses for payment of medical services, up to 94 MCI per year.
- Deduction for remuneration (mortgage) — for remuneration on housing loans in housing construction savings.
6. What is generated
The reference book itself does not make postings and does not create electronic documents — it is a normative, not an operational object. It "kicks in" through documents:
- "Payroll accrual to employees" — takes the deductions assigned to the employee, reduces the IIT base, generates the posting Dr 3350 Cr 3120 for the correct amount.
- Movements in the accumulation registers of IIT and deductions accounting — accumulate the applied deduction on an accrual basis, so as not to exceed the annual 360 MCI.
ESF and SNT have nothing to do with it here — these are sales documents, not payroll. Do not look for them in this section.
7. Printed forms
The reference book item itself has no printed forms — it is a settings card. The result of applying the deduction you see in the printed forms of payroll documents and reports:
- Payslip — the "Tax deduction" line and the total IIT.
- Payroll sheet (T-51).
- Summary of accruals and withholdings.
- Tax accounting register for IIT — breakdown of the deductions applied per employee.
- Form 200.00 (declaration on IIT and social tax) — deductions go into appendix 200.01.
8. Common mistakes
"The 'Type of deduction' field is not filled in" — the type is not selected. Without it, the system does not know the calculation rule. Open the item, fill in "Type of deduction" and "Amount".
The deduction was not applied in the calculation. A common reason is that the "Valid from" period is later than the calculation month, or the deduction is not assigned to the employee in the "Data for IIT calculation". Check the assignment in the employee card and the validity dates.
The IIT is twice the norm. Most likely the amount is set to 14 (the old norm) instead of 30, or the calculation method is "Fixed sum" with an old figure. Correct it to "In MCI", value 30, and repost the payroll for the month.
"The annual deduction limit has been exceeded." The 360 MCI/year control triggered — the deduction has already been fully used up over the year. This is not an error, but a norm of the law: for the remaining months the deduction will not be applied.
Double deduction. The employee was assigned both the standard 30 MCI and the 882 MCI without the right to the privilege. Leave only what is due by law, otherwise an additional IIT assessment during an audit.
9. FAQ
What is the standard IIT deduction in 2026? 30 MCI per month, no more than 360 MCI per year. At an MCI of 4,325 ₸ this is 129,750 ₸ per month. The 14 MCI norm was in effect until 2026 and no longer applies.
What does the 30 MCI deduction equal in tenge? 30 × 4,325 = 129,750 ₸ per month. The value will automatically be recalculated if the MCI changes and the calculation method is set to "In MCI".
Is an employee's application required for the standard deduction? Yes. The standard deduction of 30 MCI and deductions for voluntary contributions are applied only upon a written application. Specify the application details in the "Grounds" field.
Can the 30 MCI deduction be applied only at one place of work? Yes. The standard deduction is provided at one place (usually the primary one). When working for several employers — upon application at one of them.
How to set up a deduction for a person with a disability? Create an item with the type "Standard (882 MCI)". This is an annual deduction of 882 MCI for privileged categories, applied in addition to the rules of the law. The grounds — a supporting document (a disability certificate).
Do OPC and CSHI reduce the IIT base? Yes, mandatory pension contributions (10%) and CSHI contributions (2%) are deducted from income before calculating IIT. In the reference book there are separate types of deductions for them, but usually they are applied automatically during payroll calculation.
Why does an employee have a higher IIT than I expect? Most often the 30 MCI deduction is not assigned to the employee or is not valid this month. Check the "Data for IIT calculation" in the card and the "Valid from/to" dates, then repost the accrual.
What to do with the remainder of the deduction if income is less than 30 MCI? The unused part of the standard deduction for the month is carried over to the following months of the tax period (within the year and the annual limit of 360 MCI). The system accounts for this via the accumulation register of deductions.
At what rate is IIT calculated? 10% for annual income within 8,500 MCI and 15% on the amount above this threshold. For most employees 10% applies.
Can the reference book make postings? No. This is a settings reference book. Postings (Dr 3350 Cr 3120) are generated by the payroll accrual document, which uses the deduction to calculate IIT.
10. Related documents
- On the basis of what it is filled in: the employee's application for applying the deduction; for privileged deductions — supporting documents (a disability certificate, a mortgage/housing construction savings agreement, documents for medical services).
- Where it is used: the "Employees" card → "Data for IIT calculation"; the "Payroll accrual to employees" document; the "Tax accounting register for IIT" report; the form 200.00 declaration.
- Related reference books: "Employees", "Accruals", "Types of withholdings".
How to find out your release: "Help" → "About the program" — there you will find the platform version and the configuration release. This manual was compiled and verified on release "Accounting for Kazakhstan" 3.0.74.2 (edition 3.0). When updating, check the current values of MCI, MMW, and deduction limits.