--- title: "Entering Initial Salary Balances in \"1C:Accounting for Kazakhstan 3.0\"" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/vvod-nachalnyh-ostatkov-po-zarplate-v-1s-buhgalteriya-dly-en source: BuhGPT --- # Entering Initial Salary Balances in "1C:Accounting for Kazakhstan 3.0" > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You are starting to keep records in a new database from February 1, 2026. The salary for January was calculated by the accountant in the old program (or in Excel), the money has not yet been paid to the emp --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You are starting to keep records in a new database from February 1, 2026. The salary for January was calculated by the accountant in the old program (or in Excel), the money has not yet been paid to the employees, and the individual income tax (IIT) and contributions to the budget have not been transferred. You open a clean database — and there are zeros for the employees. If you leave it like this, at the first payment in February, the program will not know how much you owe to people, and the "Salary Calculation" for February will calculate the annual income from scratch and overstate the IIT deduction. To prevent this from happening, the incoming salary debts and accumulated data from the beginning of the year are entered with a single document — "Entering Initial Balances for Salary". 1. Purpose The document records the state of calculations for labor payment as of the transition date to accounting in "1C". It records the organization's debt to employees (unpaid salary), employees' debt to the organization, and accumulated data from the beginning of the year (income, deductions, withheld IIT, bases for contributions) — so that further salary calculations and the progressive IIT scale are calculated correctly. 2. Where to find - Section "Salary" → group "See also" / "Initial Balances" → "Entering Initial Balances for Salary". - Or through "Main" → "Initial Balances" → "Assistant for Entering Balances", where the salary section opens this same document. - Direct navigation link (menu "Service" → "Go to Navigation Link", or Ctrl+F11 in the web client): e1cib/list/Document.EnteringInitialBalancesForSalary 2a. How to find out your release Menu "Help" → "About the Program" (or the "i" icon in the upper right corner). In the opened window: "Platform version" (1C:Enterprise 8.3.xx) and "Configuration: Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If the release is lower than 3.0.74 — some fields and rates for 2026 (VAT 16%, deduction 30 MRP) may differ, please update. 3. How to fill out Open the document and fill in the header, then the table part. Field Purpose and what will happen in case of error Organization (mandatory) For which legal entity you are entering the balances. If there is only one organization in the database, it will be automatically substituted. If you make a mistake, the debts will not be linked to the correct legal entity and will not be pulled into the salary calculation. Date (mandatory) The date on which the balance is recorded. Set the last day before the start of accounting — for example, January 31, 2026, if accounting starts on February 1, 2026. If you set a date within the working period, the balances will be duplicated with regular accruals. Employee (mandatory, in the line) The individual for whom you are entering the debt. An empty line will not be processed. Choose from the "Employees" directory — specifically the employee, not an individual, otherwise the mutual settlements will not link to the pay slip. Organization's Debt How much you owe the employee "in hand" (unpaid salary, deposit). If you underestimate it, when paying in February, the program will suggest issuing less. Employee's Debt The opposite situation: the employee owes the organization (excessively issued advance, unused vacation pay). Filled in instead of the previous column. Payment Method / Payment Location Through the cash desk or to a card — so that the future payroll pulls the correct method. Data for tax and contribution calculations (separate tab / section of the document). Here, for each employee, the accumulated data from the beginning of the year is entered: - accrued income, - applied tax deductions (including the basic one — 30 MRP per month), - withheld IIT, - taxable bases and amounts for OPE, OPEP, VOSMS, OSMS, CO, social tax. This data is critical: without it, the February salary calculation will take the annual income from zero, "will not reach" the IIT progression threshold (8,500 MRP) and will overstate the deduction. Important. The document itself drives the calculations with employees (account 3350). The balances of obligations to the budget and funds on accounts 3120, 3150, 3210, 3220 are entered separately — with a general document "Entering Initial Balances" for these accounts, to avoid duplicating the liabilities. 4. An example with entries Condition. Accounting in "1C" is conducted from February 1, 2026. Balances are entered as of January 31, 2026. Employee Akhmetova A.A., salary 300,000 ₸, salary for January accrued but not paid. Calculation for January 2026 (RK 2026 rates: MRP = 4,325 ₸, deduction = 30 MRP): Indicator Base Rate Amount, ₸ Accrued — — 300,000 OPE 300,000 10% 30,000 VOSMS 300,000 2% 6,000 IIT Deduction (30 MRP) 30 × 4,325 — 129,750 Taxable Income for IIT 300,000 − 30,000 − 6,000 − 129,750 — 134,250 IIT 134,250 10% 13,425 Amount to be paid "in hand" 300,000 − 30,000 − 6,000 − 13,425 — 250,575 Employer contributions: OPEP 3.5% = 10,500; CO 5% of (300,000 − 30,000) = 13,500; OSMS 3% = 9,000; social tax 6% of 270,000 = 16,200 − CO 13,500 = 2,700 to be paid. Filling out the document "Entering Initial Balances for Salary": - Date — 31.01.2026, Organization — yours. - Line: Akhmetova A.A., Organization's Debt = 250,575 ₸. - On the tax data tab: income 300,000, deduction 129,750, IIT 13,425, OPE 30,000, VOSMS 6,000, etc. Document entry (incoming balance goes through auxiliary account 000): Dr Cr Amount, ₸ Content 000 3350 250,575 Incoming debt for salary to Akhmetova Balances for the budget/funds — with a separate "Entering Initial Balances" (for completeness): Dr Cr Amount, ₸ 000 3120 (IIT) 13,425 000 3220 (OPE) 30,000 000 3220 (OPEP) 10,500 000 3210 (VOSMS) 6,000 000 3210 (OSMS) 9,000 000 3210 (CO) 13,500 000 3150 (social tax) 2,700 Now in February, when paying, the program will issue exactly 250,575 ₸, and Akhmetova's annual income will start from 300,000 ₸ — the IIT progression and deduction will be calculated correctly. 5. Types of operations The document covers the following situations for calculations with personnel: - Organization's debt to the employee — unpaid salary, vacation pay, sick leave. - Deposited salary — accrued but not received on time. - Employee's debt to the organization — excessively issued advance, unworked/withheld amounts. - Accumulated data for taxes and contributions — income, deductions, IIT, bases for OPE/OPEP/VOSMS/OSMS/CO/social tax from the beginning of the year for correct continuation of calculations. 6. What is formed upon processing - Accounting entries: Dr 000 Cr 3350 for the amount of debt to the employee (or Dr 3350 Cr 000 — for the employee's debt). - Movements in accumulation registers: "Mutual settlements with organization employees" (incoming balance of calculations), as well as registers of personalized accounting — accumulated income, applied deductions, withheld IIT, bases for OPE/OPEP/VOSMS/OSMS/CO, data for social tax. - No electronic documents are formed. ESF and SNT are not related to entering salary balances — this is an internal document as of the transition date. 7. Printed forms The document does not have a specialized printed form — it is a technical document for entering balances. To check and confirm correctness, use: - Turnover balance sheet for account 3350 (section "Reports") — will show the incoming balance for each employee; - Trial balance for accounts 3120, 3150, 3210, 3220 — checking balances for the budget and funds; - report "Account 000 Analysis" — at the end of the entry date, account 000 should close to zero (otherwise the balance will not match). 8. Common mistakes Message / symptom 1C Reason and how to fix "The field 'Organization' is not filled" No legal entity selected in the header. Specify the organization. "The value of the field 'Employee' in line 1 of the 'Employees' list is not filled" Empty line in the table part. Delete it or select an employee. Salary debt has been duplicated The document date fell within the working period, or the balances for 3350 were entered with a general "Entering Balances". Set the date to the last day before the start of accounting; enter calculations with employees (3350) only with this document. Account 000 did not close to zero The amount of salary debt is not balanced by a counter entry of entering asset/liability balances. Check "Account 000 Analysis". In February, the IIT deduction is overstated / the tax is understated The tab for accumulated data on income and deductions from the beginning of the year is not filled. Enter the income and applied deduction (30 MRP × number of months). The amount "in hand" does not match the pay slip An individual is indicated in the line instead of the item from the "Employees" directory. Recreate the line for the employee. 9. FAQ What date to enter salary balances? On the last day before the start of accounting in "1C". If you start from February 1, 2026 — set January 31, 2026. Should I enter the amount "in hand" or the accrued amount? The organization's debt is the amount to be paid "in hand" (after withholding IIT, OPE, VOSMS), that is, what you actually owe to issue to the employee. Where to enter untransferred IIT, OPE, CO, social tax? These are obligations to the budget and funds — entered with a general document "Entering Initial Balances" for accounts 3120, 3150, 3210, 3220. The salary document is responsible for calculations with employees (3350). Why fill in accumulated income from the beginning of the year? So that the progressive IIT scale (10% up to 8,500 MRP of annual income, 15% above) and the ceiling for OPE base (50 MZP, i.e., 50 × 85,000 ₸) are calculated from the actual accumulated income, not from zero. What is the basic deduction for IIT in 2026? 30 MRP per month (30 × 4,325 = 129,750 ₸), but not more than 360 MRP per year. The norm "14 MRP" applied to the period before 2026 — do not use it. Does the document generate ESF or SNT? No. This is an internal document for entering balances; it does not create electronic documents (IS ESF, SNT). Through which account does the entry go? Through auxiliary account 000: Dr 000 Cr 3350 for debt to the employee. After fully entering all balances, account 000 should close to zero. Can I enter a balance for a dismissed employee? Yes, if you still owe them deposited salary. Select them in the directory; after payment, the debt will close. What to do if the employee owes the organization? Fill in the "Employee's Debt" column. The entry will be reversed: Dr 3350 Cr 000. How to check that everything is entered correctly? Generate a trial balance for account 3350 as of the entry date — the balance for each employee should match your data from the old program. 10. Related documents - Based on what is entered: payrolls, pay slips, and summaries from the previous program (or manual calculation) as --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_