Online Payroll: How to Calculate and Pay Employees

In 2026, online payroll is calculated in accounting software and paid by bank transfer to employees’ bank accounts or cards; Articles 622, 632, 633 and 659 of the Tax Code of the Republic of Kazakhstan establish rules for certain types of fees and do not determine the procedure for calculating and paying salaries (Articles 622, 632, 633 and 659 of the Tax Code of the Republic of Kazakhstan). For an accountant in Kazakhstan, this usually means a combination of three elements: calculation in the 1C configuration “Payroll and HR Management for Kazakhstan,” cashless payment through a bank, including under a payroll project, and digital services for verification and reporting. The calculation and payment procedure is determined by labor legislation, employment contracts and the employer’s internal documents.

What Is Online Payroll and How Does It Differ from “Traditional” Payroll?

Essentially, online payroll does not change the employer’s obligations. The employer still calculates salaries, withholds mandatory payments and pays the money in accordance with the established procedure. What changes is the payment method: cashless transfers and electronic registers are used instead of cash desk transactions and cash payment orders.

This approach has its advantages:

no cash transactions: there is no need to withdraw cash from the bank, store it or disburse it according to a payroll sheet;
a transparent audit trail: every completed payment is confirmed by a bank document;
less manual work: the software determines the amounts payable based on the recorded accruals;
lower risk of errors when making transfers, provided that employees’ bank details are correctly entered in the accounting system.

At the same time, the accountant remains responsible for the accuracy of accruals and compliance with the established payment procedure, just as with cash payments. The payment method and procedure should be set out in internal documents and employment contracts, taking into account the applicable labor legislation.

How to Pay Salaries by Bank Transfer in 1C

In the current 3.1.37.x releases of the “Payroll and HR Management for Kazakhstan” configuration, version 3.1, two documents are used for payments through a bank:

“Statement to Bank” — for a payroll project;
“Statement to Accounts” — for transfers to employees’ bank accounts.

Both documents are located in the “Payments” section.

A payroll project is an agreement between an organization and a bank under which money is transferred to employees’ accounts serviced under the terms of that project. If the organization has a payroll project, payment is processed using the “Statement to Bank” document.

Where the Payment Method Is Configured

The payment option is set at three levels:

For the organization. The payment method is established as the general method for the organization’s employees. It is specified in the organization’s profile via the “Payroll Accounting and Payment” link.
For a department. The payment method applies to employees of a specific department. It is specified in the department profile on the “Payroll Accounting and Payment” tab.
For an employee. An individual payment method is specified in the employee profile via the “Payment, Cost Accounting” link.

The employee setting takes priority over the general settings. This is useful if most employees receive their salaries under a payroll project while several employees receive payments to accounts at other banks.

Completing the Statement

The “Statement to Bank” includes data on amounts payable to employees. The “including for …” link opens the “Edit Employee Payroll” form. It shows the periods for which the amount is being paid. If payment for a particular month should not be included, the corresponding row is removed from the form before the document is posted.

The account number is inserted into the statement if it has been specified for the employee in advance. It can be entered in two ways:

for one employee — in the profile via the “Salary Payment” form;
for several employees — in the “Enter Personal Accounts” form in the “Payments” section, where the tabular section can be completed by clicking “Fill.”

Practical advice: before the first online payment, compare employees’ surnames and bank details with the information accepted by the bank. If the details are missing or incorrect, the bank may reject the transfer or fail to credit the funds. The accountant will then need to correct the information and process the transfer again.

Who Is Affected by the Transition to Online Salary Payments?

This is relevant to employers that pay employees’ salaries by bank transfer:

for payroll accountants: payment methods must be configured, bank details maintained and statements prepared;
for chief accountants: the consistency of accruals, payments, statements and bank statements must be monitored;
for managers: an agreement with a bank must be concluded if a payroll project is selected, and the internal payment procedure must be approved;
for HR departments: information about hiring, termination and changes to employees’ details must be provided to the accounting department in a timely manner.

AI and Payroll: What Is Realistic in Kazakhstan in 2026?

The search query “AI payroll Kazakhstan 2026” is becoming increasingly common. Accountants want to know whether payroll calculations can be entrusted to artificial intelligence. In practice, AI assistants are useful as a support tool, not as a replacement for the accounting system and the specialist responsible for the calculation.

Here are some tasks with which AI can help:

find the relevant section of a regulation or instructions for working in 1C;
explain the sequence of actions, for example when completing a statement or configuring a payment method;
help prepare a draft internal remuneration policy or a response to an employee;
compile a list of questions for checking the calculation.

When using AI, the accountant must independently verify:

the calculation in the accounting software and the indicators applied in it;
the rates, limits, deductions and deadlines under the applicable regulations;
payment documents and reports before they are signed and submitted;
whether the AI response corresponds to the specific transaction and the version of the legislation applicable in 2026.

Apply the specific tax and contribution rates, as well as payment deadlines, in accordance with the current version of the relevant regulations. Figures from chats, forums and old instructions may be outdated. Articles 622, 632, 633 and 659 of the Tax Code of the Republic of Kazakhstan concern fees for land use, use of wildlife, forest and plant resources, as well as digital mining; they cannot be used as a basis for calculating payroll taxes and deductions (Articles 622, 632, 633 and 659 of the Tax Code of the Republic of Kazakhstan).

What the Accountant Should Do: A Step-by-Step Checklist

Determine the payment method. This may be a payroll project, transfers to accounts at different banks or a combination of these options.
Set out the procedure in internal documents, taking into account the applicable labor legislation and the terms of employment contracts.
Configure 1C at the organization, department and individual employee levels.
Enter the bank details. For a large workforce, it is more convenient to use bulk entry and then verify the entered information.
Prepare the statement in the “Payments” section and check the employees, amounts and payment periods.
Send the payment data to the bank using the method specified by the bank, and after processing, reconcile the bank statement with the payment statement.
Verify the calculation of mandatory payments under the applicable rules before closing the month and submitting reports.

Questions and Answers

What does “online payroll” mean? — It means calculating salaries in accounting software and transferring them by bank transfer to employees’ bank accounts or cards. Cash and paper cash payroll sheets are not used with this payment method.

Which document is required in 1C for a payroll project? — In the current 3.1.37.x releases of the “Payroll and HR Management for Kazakhstan” configuration, version 3.1, the “Statement to Bank” document in the “Payments” section is used. The “Statement to Accounts” is intended for transfers to accounts without a payroll project.

Can one employee be paid differently from the others? — In the software, an individual payment method is specified in the employee profile via the “Payment, Cost Accounting” link. This setting takes priority over the organization and department settings.

Why is there no account number in the statement? — The details are inserted if they have been entered for the employee. They can be specified in the “Salary Payment” form or entered in bulk via the “Enter Personal Accounts” form.

Can AI calculate payroll entirely in 2026? — AI can help explain the sequence of actions and prepare information for verification. The final calculation is performed in the accounting system, after which the accountant checks the indicators applied, payment documents and reports.

Regulatory Disclaimer

An article number should be specified together with the name of the relevant code: identical article numbers in different codes may govern different relationships.
Article 622 of the Tax Code of the Republic of Kazakhstan governs the calculation and payment of fees for land plots in certain cases (Article 622 of the Tax Code of the Republic of Kazakhstan).
Article 632 of the Tax Code of the Republic of Kazakhstan governs the calculation and payment of fees for the use of wildlife (Article 632 of the Tax Code of the Republic of Kazakhstan).
Article 633 of the Tax Code of the Republic of Kazakhstan governs the calculation and payment of fees for the use of forest and plant resources (Article 633 of the Tax Code of the Republic of Kazakhstan).
Article 659 of the Tax Code of the Republic of Kazakhstan establishes fee rates for digital mining purposes (Article 659 of the Tax Code of the Republic of Kazakhstan).