In 2026, a deduction from an employee’s payment is recorded in 1C on the basis of documentary evidence, specifying the amount or calculation procedure and the effective period. Article 356 of the Tax Code of the Republic of Kazakhstan does not establish rules for such deductions: it regulates the deadline for submitting the calculation of corporate income tax withheld at the source of payment—no later than the 15th day of the second month following the relevant quarter (Article 356 of the Tax Code of the Republic of Kazakhstan).
Which deductions are recorded in 1C
A deduction is an amount by which an employee’s payment is reduced after accruals and mandatory payments have been calculated. It is important for an accountant not to confuse a deduction with the correction of an accrual or the adjustment of taxes or contributions: these are different transactions with different grounds and accounting treatment.
In practice, 1C may be used, for example, for:
- deductions under a writ of execution for alimony;
- deductions under documents issued by a private bailiff;
- recovery of an overpayment identified in settlements with an employee;
- other deductions supported by duly executed documents.
Before entering the data, determine whether the amount should in fact be deducted from the employee’s payment. If an accountant discovers incorrectly accrued social contributions, a deduction transaction alone is insufficient: the original accrual must first be reviewed and the calculation data corrected. The amount owed by the employee is then determined separately, and its repayment is documented where the appropriate documentary grounds exist.
The specific set of documents and transaction names depends on the 1C configuration, version, and settings. The accountant should therefore refer to the section for accounting for settlements with employees and the purpose of the documents available in the database being used, rather than selecting a transaction based solely on a similar name.
How to record a salary deduction
First, obtain and verify the supporting document. It must clearly identify the employee, the grounds for the deduction, the calculation procedure, the effective period, and the recipient of the funds. For an enforcement deduction, the parameters are transferred from the received writ of execution or order. For the repayment of an overpayment, the error, the amount owed, and the repayment procedure are documented.
The subsequent workflow can be organized as follows:
- Find the employee in the section for settlements with employees and verify their HR data.
- Determine the type of deduction. The selected type determines how the amount is recorded in the payroll calculation and payroll documents.
- Specify the supporting document, the start date, and, if provided for by the document, the deduction end date.
- Set the calculation method: a fixed amount, a calculation based on the parameters of the writ of execution, or another option stipulated by the supporting document.
- Verify the recipient and payment details if the deducted amount is transferred to a third party.
- Calculate the salary for the relevant month and ensure that the deduction has been included in the correct period.
- Post the document and generate the employee’s payslip.
If the database does not contain a standard deduction type, do not immediately create an arbitrary accrual with a negative value. Such a substitution may change the calculation bases, accounting treatment, or reporting data. First, check the purpose of the available documents and the settings of the 1C configuration being used.
Overpaid social contributions and private bailiff expenses
If an overpayment of social contributions is identified, first determine the amount separately for each employee. Then locate the accrual documents for the erroneous period, compare the original and correct data, and adjust the calculations. After making the correction, check the status of settlements with the employee and whether there are documentary grounds for reducing their payment.
If repayment of the debt has been duly documented, create a deduction document specifying the employee, amount, and applicable period. Before posting it, reconcile the result with the accounting registers: the correction of social contributions and the deduction from the employee’s payment represent different stages of the calculations, so the same amount must not be recorded twice.
When processing an order issued by a private bailiff, enter amounts with different purposes and different recipients separately if the document provides for such separation. For example, the principal recovery amount and enforcement expenses may be stated separately. They should be recorded in 1C so that the accountant can verify the calculation of each amount and its subsequent transfer using the relevant payment details.
Do not apply a single template to all orders. Transfer the type of recovery, calculation procedure, deduction period, recipient, and payment details from the specific enforcement document. If it specifies a limit on the deduction amount or the priority of recoveries, these parameters must also be taken into account when configuring the calculation.
What to check before paying salaries
After calculating the month, generate the payslip and a summary of accruals and deductions. The amount payable must be reduced by the calculated amount, and the deduction must relate to the correct employee and period.
Check:
- the availability of the supporting document and its details;
- the deduction start and end dates;
- the amount or calculation algorithm;
- that the same document has not been entered more than once;
- the accuracy of the recipient and bank details;
- that the deducted and transferred amounts match;
- that corrections are reflected in the accounting registers;
- that the transaction is clearly displayed on the payslip.
Particular attention is required when recalculating prior periods. Changing an old document may affect an already closed month, reporting data, and settlements. Before making a correction, assess its consequences using a copy of the database or use the standard correction mechanism provided by the specific 1C configuration.
If the program does not deduct the amount, check the effective period and posting status of the document, the selected calculation method, and the payroll accrual sequence. If the amount is deducted twice, look for duplicate documents, a duplicate deduction assignment, or a balance carried forward from the previous period. Correct the result in the payroll statement after eliminating the cause of the discrepancy.
Frequently asked questions
Can an overpayment be deducted immediately after it is discovered? — First, determine the amount of the overpayment for each employee, correct the original calculations, and document the grounds for repayment of the debt. An error recorded in 1C does not in itself constitute a document authorizing a reduction in an employee’s payment.
Where can the deduction document be found in 1C? — In the section for payroll accounting and settlements with employees. The exact path and command name depend on the configuration, edition, and database settings.
Can a deduction be recorded as a negative accrual? — A deduction should not be replaced with a negative accrual without analyzing the purpose of the transaction. Such a substitution may change the calculation bases, accounting treatment, and reporting data.
How should a deduction under a private bailiff’s order be processed? — Register the document as the supporting document, transfer the parameters specified in it, and separately verify amounts with different purposes, their effective periods, and the recipients’ details. The calculation and transfer must correspond to the contents of the received document.
What should be done if the deduction does not appear on the payslip? — Check the effective dates, document posting, selected employee, and calculation method, then recalculate the salary for the relevant period. If the deduction is still absent, check the settings for its type and the sequence of calculation documents.
Sources
Tax Code of the Republic of Kazakhstan: Article 356.