In 2026, salary payments in 1C are processed after calculating accruals and mandatory deductions: first, salaries, MPC and IIT are calculated, then the other payments are checked and the “Salary Payable” document is generated. When calculating IIT, the tax agent must take into account income reductions and applied tax deductions, including MPC, CSHI contributions and the basic tax deduction (Article 446 of the Tax Code of the Republic of Kazakhstan). To record accrued salaries in accounting, the “Recording Salaries in Statutory Accounting” document is created.
How to Process Salary Payments in 1C
It is better to start not with the payment document, but by checking the accruals for the relevant month. The employees, remuneration terms, hours worked and other information affecting the calculation must be correctly specified in the program.
The basic sequence is as follows:
- Calculate salaries for the month.
- Check the calculated deductions, including MPC and IIT.
- Check the calculation of ST, SC and CSHI.
- Generate the “Salary Payable” document.
- Process the actual disbursement or transfer of funds.
- Create the “Recording Salaries in Statutory Accounting” document to generate accounting entries.
Autofill for all employees can be used to calculate accruals and payments. However, automatic completion does not eliminate the need for verification: the accountant should reconcile the list of employees and the amounts of accruals and deductions against HR documents and payroll data for the month.
The names of individual commands and the locations of documents may vary depending on the configuration, program version and user permissions. Therefore, if the required command is unavailable, you should determine which 1C configuration is used by the organization and check the procedure established in that configuration for processing the transaction.
What to Check Before Creating the Payroll Statement
The “Salary Payable” document should be generated after salaries have been calculated. If the accrual has not been performed, was performed for the wrong period or contains errors, the incorrect amount may also be transferred to the payroll statement.
Before processing the payment, check:
- the accrual month and document date;
- the list of employees included in the payment;
- the amount accrued for each employee;
- the calculated MPC and IIT;
- the calculated ST, SC and CSHI;
- that no duplicate payment has been made under a previously prepared payroll statement;
- that the payment method complies with the procedure adopted by the organization;
- that the source HR and payroll data are available.
Particular attention is required for vacation pay, sick pay and other accruals that use earnings information for the calculation period. The data required for the calculation should be collected in advance and entered into 1C in accordance with the procedure established by the configuration. After the information has been entered, the result must be checked before the payment is generated.
If part of the final settlement was calculated manually, the accountant must make sure that the amount was not also calculated by the program. Otherwise, the accrual may be duplicated, the deduction may be incorrect, or a discrepancy may arise between the payroll statement and the accounting records.
Payment and Recording in Accounting
After the calculations have been checked, the “Salary Payable” document is generated. It specifies the employees and amounts prepared for disbursement or transfer. After the payroll statement has been prepared, the actual payment must be processed using the method applied by the organization.
The “Recording Salaries in Statutory Accounting” document is then created. It is used to record payroll calculation results in accounting. Before closing the month, you should check that the document relates to the correct period and covers the required employees and accruals.
It is useful to separately reconcile three levels of data:
- the calculation of salaries and mandatory payments;
- the amount in the payment document;
- the amount recorded in statutory accounting.
If the figures differ, correcting only the final payment amount is risky. You should first identify the cause of the discrepancy in the accruals, deductions, source data or calculation settings, and then refill the related documents.
Common Errors and How to Correct Them
One common error is generating the payment before all accruals and deductions have been calculated. In this case, the payroll statement may contain an incomplete or outdated amount. The solution is to recalculate the salaries, check the result and only then update the payment document.
Another possible cause of discrepancies is incomplete earnings information used to calculate vacation pay. If the necessary source data are missing from the program, the calculation should be performed again after they have been entered. You should not adjust only the amount payable without changing the source data.
When payment is made through a terminal, the issue may be related to the “Payment Type” setting. If the payment is not imported into 1C, you should check whether the payment type corresponds to the transaction being performed and the data exchange settings.
To control payments, it is useful for the accountant to follow a consistent procedure: first check the source data, then the calculation, followed by the payroll statement, the actual transfer and its recording in accounting. This approach helps identify the stage at which the discrepancy arose and correct it in the related document.
Separately check the data used to calculate IIT. At the employee’s request, the tax agent is required to issue a certificate of settlements with an individual within five calendar days after the date of the request. The certificate specifies the amounts of income taxable at the source of payment, income reductions, applied tax deductions, taxable income, calculated IIT and income paid (Article 446 of the Tax Code of the Republic of Kazakhstan). Therefore, the information in the payroll calculation, payment and certificate must be consistent.
Frequently Asked Questions
Which document should be used to start processing salary payments in 1C? — First, you must calculate the salary for the month and check the deductions and accruals. The “Salary Payable” document is generated after this calculation has been completed.
Do MPC and IIT need to be calculated manually? — If accounting is configured correctly, the relevant figures are calculated by the program based on the entered data. The accountant must check the source information, applied deductions and the result obtained.
What IIT data are shown in the certificate issued to an employee? — The certificate specifies income, income reductions, applied tax deductions, taxable income, calculated IIT and income paid. The tax agent issues such a certificate at the individual’s request within five calendar days after the request (Article 446 of the Tax Code of the Republic of Kazakhstan).
When should salaries be recorded in statutory accounting? — After calculating salaries and preparing the payment documents, the “Recording Salaries in Statutory Accounting” document is created and its period, employees and amounts are checked.
What should be done if vacation pay has been calculated incorrectly? — The earnings information and other source data used in the calculation should be checked. After they have been corrected, the vacation pay must be recalculated and checked again.
Why is a terminal payment not imported into 1C? — The reason may be the “Payment Type” setting. You should check whether the selected payment type corresponds to the transaction and import settings.