Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You have entered into a civil-law (GPH) contract with an individual for website development. Under the contract — 400,000 ₸. But you can't transfer the whole amount to the card: you are a tax agent. From the remuneration you must withhold IIT (ИПН), OPV (ОПВ) and VOSMS (ВОСМС), and on top of that pay OPVR (ОПВР) at your own expense. Calculating this in Excel is a path to a mix-up in form 200.00. You open the "Statement of Other Income" — it will calculate the withholdings, show the "take-home" amount and generate the postings. The very same amounts will then automatically appear in the declaration.
1. Purpose
The document registers income of individuals not related to ordinary payroll: remuneration under GPH contracts, one-time payments, material benefit, income in kind, property income (rent from an individual) and other payments. It calculates IIT and social payments, generates accounting postings and accumulates data for form 200.00. In the standard delivery it is marked as an integration point with "Salary and Personnel Management 3" — already calculated amounts can be transferred here from ZUP.
2. Where to find it
- Section "Salary" (or "Employees and salary") → group "Other income" → "Statement of Other Income" → "Create" button.
- Quick way: "Main" → "All functions" → "Documents" → find "Statement of Other Income".
- Open the list directly in 1C: menu "Tools" → "Go to navigation link" and paste:
e1cib/list/Документ.ВедомостьПрочихДоходов
2a. How to find out your release
"Help" → "About the program" (or the ℹ️ icon in the top right corner). In the window that opens, the top line is the platform version (for example, 8.3.24.xxxx), below it — the configuration release "Accounting for Kazakhstan". The instruction is written for 3.0.74.2. If you have a different release, the location of the fields may differ slightly, but the logic is the same.
3. How to fill it in
Document header:
| Field | Why it matters and what happens if you make a mistake |
|---|---|
| Organization (required) | The tax settings and which organization the data goes into for 200.00 depend on it. If there is one organization in the database — it is filled in automatically. Make a mistake — the withholdings will go "to the wrong place". |
| Date (required) | The document date and, as a rule, the date of income recognition. Affects the declaration period. Set the wrong month — the income will fall into someone else's reporting period. |
| Number | Assigned automatically upon saving. Do not touch it manually. |
| Responsible person | Who created it. Does not affect the calculations, needed for control. |
Tabular section "Income" (or "Accruals"):
| Field | Why it matters and what happens if you make a mistake |
|---|---|
| Individual (required) | To whom the income is accrued. The individual must have their IIN filled in — without it the income will not go into 200.00 and will not pass the FNO check. |
| Type of income (required) | The key field. It is precisely what determines what to tax: IIT, OPV, VOSMS, SO, OSMS, social tax. Choose the wrong type — the program will not accrue the required tax or will accrue an extra one. |
| Amount of income (required) | The accrued ("gross") amount before withholdings. All taxes are calculated from it. |
| Apply tax deduction | The checkbox for the standard deduction of 30 MCI per month. Set it only if the individual has submitted an application. Set it without an application — you will understate the IIT. |
| Date of income receipt | If there is a single date in the header — it is used. For rent/periodic payments it specifies the month of taxation. |
| Accounting account / cost item | Where to allocate the expense of the accrual. An error will distort the cost of goods or other expenses. |
The amounts of IIT, OPV, VOSMS, OPVR, SO, OSMS and social tax are calculated by the program itself based on the type of income — check them before posting rather than entering them manually.
4. Worked example with postings
Situation. LLP "Astra", September 2026. A GPH contract has been concluded with Ivanov I.I. (resident of the RK, IIN filled in). Remuneration — 400,000 ₸. Ivanov has submitted an application for the standard tax deduction.
Calculation (2026 rates, MCI = 4,325 ₸, MW = 85,000 ₸):
| Indicator | Formula | Amount, ₸ |
|---|---|---|
| OPV 10% | 400,000 × 10% | 40,000 |
| VOSMS 2% | 400,000 × 2% | 8,000 |
| Standard deduction | 30 × 4,325 | 129,750 |
| IIT base | 400,000 − 40,000 − 8,000 − 129,750 | 222,250 |
| IIT 10% | 222,250 × 10% | 22,225 |
| Take-home payable | 400,000 − 40,000 − 8,000 − 22,225 | 329,775 |
| OPVR 3.5% (at LLP's expense) | 400,000 × 3.5% | 14,000 |
The OPV base is capped at 50 MW = 4,250,000 ₸/month — here the ceiling is not reached. Annual income is far below 8,500 MCI (36,762,500 ₸), so the entire amount is subject to IIT at 10%; the 15% rate does not apply.
Postings upon posting:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3390 | 400,000 | Remuneration under GPH accrued |
| 3390 | 3220 | 40,000 | OPV withheld |
| 3390 | 3210 | 8,000 | VOSMS withheld |
| 3390 | 3120 | 22,225 | IIT withheld |
| 7210 | 3220 | 14,000 | OPVR accrued (at employer's expense) |
After posting, account 3390 has a credit balance of 329,775 ₸ — this is the amount payable. You will transfer it by a payment order, and pay the taxes separately as payments to the budget.
5. Types of operation (types of income)
The document covers payments to individuals that do not go through the ordinary time sheet:
- Remuneration under a GPH contract — IIT, OPV, VOSMS are withheld, OPVR at the customer's expense.
- One-time (lump-sum) payment — taxed according to the type of income setting.
- Material benefit / income in kind — subject to IIT, usually without OPV.
- Property income (rent from an individual) — as a rule, only IIT 10%.
- Dividends and other income at the source of payment — under their own taxation rules.
What exactly to tax for each type is set in the type-of-income card — there IIT, OPV, VOSMS, SO, OSMS, and social tax are enabled or disabled.
6. What is generated upon posting
- Accounting postings — accrual of income and withholdings (see the example).
- Movements in tax registers: income and withholdings of individuals for form 200.00, registers for IIT, OPV, OPVR, VOSMS, OSMS, SO, social tax.
- Mutual settlements with the individual — the amount payable is recorded.
⚠️ This document does not create an ESF or SNT. Electronic invoices and accompanying waybills relate to the sale of goods and services (documents "Sale", "Invoice issued"), not to income of individuals. Do not look here for an upload to the IS ESF — it is not here and should not be.
7. Printed forms
Using the "Print" button the following are available:
- Statement of Other Income — the printed form of the document itself with the amounts of accruals and withholdings for each individual.
- Certificate of income and withholdings of an individual (by tabular section row) — for issuing to the income recipient.
You will also see the total amounts of withholdings in the regulated report "Declaration on IIT and social tax (form 200.00)" — it collects data from posted statements.
8. Common mistakes
"The 'Organization' field is not filled in" — the organization is not selected in the header. Specify it; in a database with a single organization it will be filled in automatically.
"The individual is not filled in on row 1" — an empty tabular section row. Select an individual from the reference book or delete the extra row.
"The individual does not have an IIN specified" (or the income does not get into 200.00) — open the individual's card, fill in the IIN on the documents tab. Without an IIN the row will not go into the declaration.
"The type of income on row N is not filled in" — the accrual type is not selected. It is precisely what enables the required taxes; without it the postings for IIT/contributions will not be generated.
Posted, but IIT is not accrued — there is no error message, but there is no line for account 3120 in the postings. The reason is that the IIT taxation checkbox is cleared in the type-of-income card. Check the type-of-income setting.
"The amount payable is negative" — the withholdings exceeded the accrual (often due to an extra deduction or an erroneous amount). Recalculate: clear the deduction checkbox if there is no application, and check the amount of income.
9. FAQ
How do I apply the standard tax deduction of 30 MCI? Set the "Apply tax deduction" checkbox in the row. In 2026 the basic deduction is 30 MCI per month (30 × 4,325 = 129,750 ₸), but no more than 360 MCI per year. Apply it only if the individual has an application.
Why 30 MCI and not 14? 14 MCI is the standard up to 2026. From 2026 the basic IIT tax deduction has been raised to 30 MCI per month. Make sure the database has the current MCI values (4,325 ₸) and deduction settings.
At what rate is IIT calculated? 10% on income up to 8,500 MCI of annual income (36,762,500 ₸) and 15% on the amount above this threshold. In most other payments 10% applies.
Are OPV and VOSMS accrued under a GPH contract? Yes. Under a GPH, OPV 10% and VOSMS 2% are withheld, and the customer pays OPVR 3.5% at their own expense. The OPV base is capped at 50 MW per month (4,250,000 ₸).
Does the document create an ESF or SNT? No. ESF and SNT are generated for the sale of goods and services. Income of individuals is not uploaded to the IS ESF.
Where do these amounts go for reporting? Into form 200.00 (Declaration on IIT and social tax). The document accumulates income and withholdings in tax registers, from which the declaration is filled in.
How do I reflect the rent of premises from an individual? Select the type of income "Property income". Usually only IIT 10% is charged, without OPV and VOSMS. Check the type-of-income setting before posting.
What to do if amounts came from ZUP but there are no postings? Check that the document is posted (the "Post" button) and that taxation is enabled for the types of income. Then reconcile the movements via "Dr/Cr" and the register report.
Can several individuals be entered in one document? Yes. Add rows to the tabular section — each individual will have its own set of withholdings and postings within one document.
How do I check the correctness of the calculation? Click "Dr/Cr" — you will see the postings. Reconcile the "take-home" amount (accrual minus OPV, VOSMS, IIT) with the credit balance on the settlement account (3390/3350).
10. Related documents
- Based on / in conjunction with: data can be transferred from "Salary and Personnel Management 3" (integration for other income), GPH contracts, HR documents.
- After the statement: payment of income — "Write-off from settlement account" or "Cash expense order" (Dr 3390/3350 Cr 1030/1010); payment of taxes and contributions to the budget — by payment documents for accounts 3120, 3220, 3210, 3150.
- Reporting: the regulated report "Form 200.00" is filled in based on posted statements.
How to find out your release: "Help" → "About the program" — the platform version and configuration release are indicated there.
The guide was prepared for "Accounting for Kazakhstan", release 3.0.74.2 (edition 3.0). When updating the configuration, verify the location of the fields and the current rates.