In 2026, dismissal is formalized on the basis of the actual grounds and the finally confirmed date of termination of employment, while payments made after dismissal on grounds that arose during the period of employment are recognized as employee income (Article 372 of the Tax Code of the RK). The accountant must obtain the HR document, verify the date of termination of the contract, accruals and deductions, and also check the transfer of property and the correct recording of the final settlement in the accounting system.
Dismissal at the Employee’s Initiative: Procedure and Timeframe
Dismissal at the employee’s initiative begins with a written expression of the employee’s intent. The document must specify the intention to terminate employment and the proposed dismissal date. The HR department and the accountant must compare this date with the terms of the employment contract and the documents formalizing the termination of employment.
If the employee and the employer have agreed on another date for terminating the contract, this decision should be documented in writing. A date based solely on a verbal agreement cannot be used for the final settlement: it must clearly follow from the application, agreement or employer’s act.
If the employee states that the reason for dismissal is the employer’s breach of the employment contract, this circumstance and the related procedure for terminating employment must be supported by the relevant documents. Such a case should be distinguished from dismissal without reference to a breach, because the grounds and sequence of HR formalization differ.
If the employee changes their decision and withdraws their notice, the accountant must obtain information from the HR department before the final settlement. Accruals and documents in the accounting system should be generated on the basis of the decision in effect on the date when the termination of employment is formalized.
For an employee with material liability, the handover and acceptance of property or documentation must also be formalized. It is important for the accountant to coordinate the date and set of documents with the HR department, the commission and the unit receiving the assets so that the information on termination of the contract and transfer of property is consistent.
Dismissal of an Employee by the Employer and Selection of Grounds
Dismissal at the employer’s initiative cannot be formalized as dismissal at the employee’s initiative unless the employee has expressed such an intention in writing. The grounds stated in the HR documents must correspond to the actual circumstances. An employee’s application, an employer’s notice and an agreement between the parties confirm different methods of terminating employment and must not substitute for one another.
If termination of the employment contract is initiated by the employer, a document specifying the particular grounds and dismissal date must be obtained before the final settlement. The applicable procedure and set of supporting documents are determined by the reason for terminating the contract. The employer establishes the legal wording of the grounds in the HR document; the accountant uses it when processing the final settlement and accounting transactions.
The following information is essential for accounting purposes:
- the exact grounds for terminating the employment contract;
- the confirmed date of the last working day;
- the employer’s act or another document formalizing the termination of employment;
- information on the time actually worked and accrued payments;
- information on unused leave, if any;
- documents concerning the return of property and accountable amounts and the handover of duties;
- valid enforcement documents and other lawful grounds for deductions.
Such control makes it possible to separate the HR decision from the accounting calculation. The accountant records the transaction on the basis of duly executed documents but does not replace the employer or the HR or legal department in determining the grounds for terminating the contract.
What the Accountant Should Do When an Employee Is Dismissed
After receiving properly executed HR documents, the accountant should verify the employee’s full name, the details of the employment contract, and the grounds and date of termination of employment. Particular attention should be paid to comparing the date in the application, notice or agreement with the date specified in the employer’s act.
The timesheet and all accruals relating to the employee must then be checked. Employee income includes remuneration and other material benefits received from the employer in connection with employment. This rule also applies to amounts paid after dismissal if the grounds for them arose during the period of employment (Article 372 of the Tax Code of the RK).
For an employer acting as a tax agent, income taxable at the source of payment is determined on the basis of the employee’s accrued income. When maintaining accounting records, amounts recognized as expenses in accordance with the legislation on accounting and financial reporting are taken into account (Article 426 of the Tax Code of the RK). Therefore, the date of actual payment after dismissal does not in itself change the employment-related nature of the accrual.
If a payment is received from a person that is not a tax agent, the employee’s income is subject to self-assessment in the cases stipulated by the Tax Code. Its amount is determined on the basis of the employment contract, agreement or employer’s decision (Article 406 of the Tax Code of the RK). For an ordinary final settlement performed by an employer acting as a tax agent, the procedure for accounting for income at the source of payment applies.
The employer’s expenses relating to employees’ taxable income are deductible subject to the exceptions established by the Tax Code, including the rules on including certain costs in the value of assets or the cost of inventories (Article 270 of the Tax Code of the RK). Therefore, the accountant must not only calculate the amount payable to the employee but also correctly classify the corresponding expense in the accounting records.
The practical workflow may be as follows:
- Obtain the document terminating the employment contract and verify its details.
- Compare the dismissal date with the timesheet.
- Request information on leave, accruals and deductions.
- Check the return of property, documents and accountable amounts.
- Calculate payments and mandatory deductions on the basis of confirmed data.
- Check the tax accounting of income, including amounts paid after dismissal.
- Record the dismissal in the accounting system and verify the generated documents.
- Retain the settlement and HR supporting documents as part of the accounting records.
If the dismissal date changes pursuant to a duly formalized decision of the parties or the employee withdraws the initial notice, the accounting documents must be generated using the finally confirmed date. A previously prepared calculation should be reconciled with the updated HR documents.
After the employee’s dismissal, it is advisable to perform a control reconciliation: check whether the HR date matches the accrual period, whether all supporting documents have been taken into account, whether accountable amounts have been settled and whether the property has been returned. Payments made after dismissal are checked separately: if they relate to the former employment relationship, they are recognized as part of the employee’s income under the rules of Article 372 of the Tax Code of the RK.
Frequently Asked Questions
How is the timeframe determined when an employee resigns at their own initiative? — The accountant uses the date confirmed by the HR documents and determined with due regard to the grounds for terminating the contract and its terms. If the original date has been changed, the date specified in the finally executed document is used for the calculation.
Can an earlier dismissal date be formalized? — Only a date agreed upon and formalized in writing may be used. A verbal agreement is insufficient to amend HR and settlement documents.
What should be done if an employee has withdrawn their notice of resignation? — Before the final settlement, the accountant should obtain documentary confirmation of the current decision from the HR department and should not formalize the termination of employment on the basis of the withdrawn notice.
What should be checked when dismissing an employee with material liability? — The HR documents must be compared with the documents for the handover and acceptance of property or documentation, and the settlement of accountable amounts must be checked.
How should a payment made after dismissal be accounted for? — If the grounds for the payment arose from the former employment relationship, the amount remains attributable to the employee’s income after dismissal (Article 372 of the Tax Code of the RK).
What should the accountant check after an employee’s dismissal? — The grounds and date of termination of the contract, the timesheet, accruals, deductions, leave information, documents concerning the return of property and accountable amounts, and the tax accounting of subsequent payments should be reconciled.
Sources
Tax Code of the Republic of Kazakhstan: Articles 270, 372, 406 and 426.