In 2026, an early return from social leave in an ETC is processed on the basis of an HR document stating the employee’s actual return date, using the mechanism available in the installed 1C release. The Tax Code does not serve as a basis for recording such an HR event: Article 429 governs reductions in employee income (Article 429 of the TC RK), Article 438 governs the tax deduction for social payments by a tax agent (Article 438 of the TC RK), Article 666 governs state duty rates (Article 666 of the TC RK), and Article 720 governs the calculation and payment of IIT and social payments under a special tax regime (Article 720 of the TC RK). For “1C:Accounting for Kazakhstan,” the current release branch in 2026 is 3.0.74.x.
What to Consider in the Current Release
When working in “1C:Accounting for Kazakhstan,” edition 3.0, you must proceed from the capabilities of the actually installed release in the 3.0.74.x branch. Before processing the HR event, open the program information and record the full version number: the available documents, commands, and fields may differ between releases.
Various descriptions of the procedure may use the following names for fields intended to transmit information about an employee’s early return:
- “Early return”;
- “Actual return-to-work date”;
- “Date of the first working day”;
- “Actual days off”;
- “Reason for reinstatement”.
These names cannot be used as universal instructions for the entire 3.0.74.x branch. Use the fields and commands displayed in the ETC form of your information database. If the interface does not contain a separate early-return indicator, do not substitute it with an arbitrary event type or specify dates that do not correspond to the HR document.
The Russian or Kazakh interface language affects how names are displayed, but the substance of the HR event is determined by the source document. The accountant or HR specialist must compare the ETC information with this document and the employee’s actual return date.
The operation concerns the transmission of HR information. Article 429 of the TC RK contains a list of income items by which an employee’s income taxable at the source of payment is reduced (Article 429 of the TC RK), while Article 438 defines the composition of the tax deduction for social payments by a tax agent (Article 438 of the TC RK). These provisions do not establish the rules for completing an ETC upon an early return from social leave.
How to Process an Employee’s Early Return
Before starting, make sure that the information database has been updated to the current release of the 3.0.74.x branch. If the organization uses a distributed information database, several operational databases, or a separate HR accounting environment, check the version specifically in the database from which ETC information is prepared and submitted.
The processing sequence is as follows:
- Obtain the source HR document recording the termination of social leave and the employee’s return-to-work date. Do not determine the date solely from verbal information.
- Open the section or workspace through which ETCs are generated in the installed configuration. Find the previously recorded information concerning the relevant employee’s social leave.
- Verify the employee, the type of leave, and the initially specified period. If there are employees with the same surname, additionally check the employee’s identifying details.
- Create the HR event provided by the configuration to amend the information previously submitted. If a separate early-return indicator is available in the installed release, select it.
- Specify the actual return date in accordance with the HR document. If the program separately requests the first working day, complete it according to the employee’s work schedule.
- Complete the other mandatory fields displayed in the document form. Do not enter information in inappropriate fields merely because the required field is absent from the current interface.
- Check the document and execute the information submission command available in the ETC workspace.
The leave termination date, actual return date, and first working day may represent different elements of the HR event. If the program displays separate fields for them, each value must be determined from the HR document and work schedule rather than automatically copied from an adjacent field.
The exact command names and their locations depend on the installed release, interface, user permissions, and enabled functionality. The ETC workspace is used to prepare and transmit information, while the substance of the event must correspond to the completed HR document.
What to Check Before and After Submission to the USREC
The main task before submission is to ensure consistency between the HR document, the ETC information, and the employee’s work schedule. If the dates differ, enter values in the system that correspond to the documented HR event and the employee’s actual work arrangements.
Before submission, check:
- whether the correct employee and corresponding social leave have been selected;
- whether the HR event type matches the operation actually documented;
- whether the return date corresponds to the HR document;
- whether the first working day has been correctly determined with due regard to the schedule, if such a field is provided;
- whether all mandatory document fields have been completed;
- whether another document has already been created for the same event;
- whether the ETC workspace contains an unprocessed result from a previous submission.
Information about the initial leave should not be deleted merely because the employee returned before the specified date. Deleting an erroneous record and recording an early return are different actions. Select the operation that corresponds to the actual event and the completed HR document.
After submission, check the processing status. Executing the submission command does not in itself mean that the information has been accepted. If the program returns an error message or comment, compare it with the event type, dates, and original leave record. After making corrections, repeat the processing using the method provided by the interface of the installed release.
Then check the related areas of HR and payroll accounting: the timesheet, employee status, work schedule, and payroll documents for the relevant period. The dates and employee status recorded in them must correspond to the actual return and the HR document.
Questions and Answers
Do I need to select the “Early return” indicator? — Select it if such an indicator is provided in the ETC form of the release being used and the employee returns before the previously recorded leave end date. If there is no separate field, select the HR event type available in the configuration that corresponds to the completed document.
Are the actual return date and the date of the first working day always the same? — Not always. If the program provides both fields, complete them according to the HR document and the employee’s schedule. One value should not be automatically transferred to the other.
Where can I find the recorded social leave? — In the section or workspace through which ETCs are handled in the installed configuration. The command’s location depends on the interface, user permissions, and the database’s functional settings.
Can the previous leave be deleted instead of processing an early return? — If the previous information reflects leave that was actually granted, deleting it would not correspond to the actual HR event. Deletion applies to an erroneous record, while an employee’s return before the initial date is recorded as an early return using the method available in the configuration.
Which release should be considered current? — In 2026, the current branch for “1C:Accounting for Kazakhstan” is 3.0.74.x. Before proceeding, check the full version number in the specific information database.
Do the provisions of the TC RK concerning state duty or the special tax regime apply to this operation? — No. Article 666 establishes state duty rates for the migration and civil-law actions listed therein (Article 666 of the TC RK), while Article 720 governs the calculation and payment of IIT and social payments under a special tax regime (Article 720 of the TC RK). These articles do not determine the procedure for completing an ETC upon an early return from social leave.