In 2026, accountants need CSHI records to reconcile individuals’ income, accrued and withheld amounts, transfers, and outstanding liabilities. Articles 317, 484, 832 and 837 of the Tax Code of the Republic of Kazakhstan do not establish rules for calculating CSHI: they regulate, respectively, certain subsoil user deductions, adjustments to creditable VAT, transitional VAT provisions concerning the acquisition of a passenger car, and the preservation of investment project terms (Articles 317, 484, 832, 837 of the Tax Code of the Republic of Kazakhstan).
Why accountants need CSHI records
CSHI records help reconcile individuals’ income with accrued, withheld, and transferred amounts. For internal control purposes, accountants need to see the employees and periods for which transactions have been recorded and whether there are any discrepancies between the calculation of liabilities and their transfer.
The practical objective is to ensure that CSHI information is consistently reflected in payroll records, payment documents, and reports. If data are incomplete or assigned to the wrong period at any stage, the final figures may differ. Therefore, it is necessary to reconcile not only the total amount but also the data for each individual and accrual month.
Particular attention should be paid to analysing the organisation’s outstanding liabilities to the Social Health Insurance Fund. An internal report or statement of outstanding liabilities should be prepared as of the reconciliation date, with details by organisation, period, and individual. This makes it possible to separate current liabilities from amounts that have already been transferred, corrected, or mistakenly recorded more than once.
When determining CSHI obligations, the accountant must consider the individual’s status, the nature of the payment, and the accrual period. The name of a document or report in the accounting software alone is insufficient for making such a decision: the figures must be based on correctly completed HR and calculation data.
The provisions of the Tax Code of the Republic of Kazakhstan cited in this article cannot be applied by analogy to the calculation of CSHI. In particular, Article 317 concerns a subsoil user’s expenses for training Kazakhstani personnel and developing the social sphere of the regions, while Article 484 concerns cases involving an increase or decrease in creditable VAT (Articles 317, 484 of the Tax Code of the Republic of Kazakhstan).
What to check in the records in 2026
Before calculating and reconciling CSHI, accountants should check the source information:
- whether the income accrual period is specified correctly;
- whether the correct organisation and individual have been selected;
- whether the recorded income corresponds to the calculation documents;
- whether information about the individual’s status has been completed;
- whether corrections and recalculations for previous periods have been recorded correctly;
- whether the calculated, withheld, and transferred amounts match;
- whether there are any duplicate documents, unreconciled payments, or unjustified outstanding balances.
After checking the source information, payroll documents, statements, payments, and reporting forms should be compared. If the data do not match, first identify the source of the discrepancy: an incorrect period, an incorrectly selected individual, an incomplete calculation, a duplicate document, a reversal, or a payment assigned to the wrong liability.
Particular attention is required when changing employee information, correcting payroll for a previous period, or reversing a calculation document. In such cases, it is not sufficient to assess only the final amount: it is necessary to check how the adjustment was allocated among months, organisations, and individuals, and whether it was included in regenerated reports.
Statements concerning Form 920.02 and category code 1 have been excluded because the cited provisions of the Tax Code of the Republic of Kazakhstan do not establish the purpose of this form, the composition of its indicators, or the rules for applying the category. Article 317 of the Tax Code of the Republic of Kazakhstan regulates subsoil user deductions rather than the calculation of social payments for the head and members of a peasant or farm enterprise (Article 317 of the Tax Code of the Republic of Kazakhstan).
When performing a reconciliation for 2026, CSHI indicators should also not be linked to transitional VAT rules. Article 832 provides for the conditions under which VAT on a passenger car received or documented by an invoice from 1 January 2026 may be credited, while Article 837 preserves certain terms of previously concluded investment contracts and agreements (Articles 832, 837 of the Tax Code of the Republic of Kazakhstan).
Which reports to use in 1C
To monitor CSHI, use the reports on accruals, withholdings, transfers, and outstanding liabilities available in the installed configuration. The names, composition of indicators, and location of commands may vary depending on the configuration and release. The current release branch of “Accounting for Kazakhstan” is 3.0.74.x, and that of “Payroll and HR Management for Kazakhstan” is 3.1.37.x.
The outstanding liabilities report should make it possible to reconcile liabilities with transfers and determine the period in which the balance arose. Before analysing it, check the selected organisation, the report date or period, the list of individuals, and the applied filters. If the report contains groupings, expand the details to the level at which the relevant calculation or payment document can be found.
For information about income and CSHI amounts, use the report provided by the configuration that allows data to be checked by individual and period. Once the report has been generated, the accountant must reconcile its figures with calculation documents, statements, and payments. The report’s name alone does not confirm that the source data are complete.
If a printable certificate form is available in the software, check the organisation, reporting period, individual, and composition of the reported amounts before issuing it. The electronic or printed form must be regenerated after the source documents have been corrected so that it includes the recalculation results.
The paths to the “Structure of Organisations’ Outstanding CSHI Contribution Liabilities” and “Certificate of Income and CSHI Contribution Amounts” commands are not specified in this article as universal paths. Their availability and location are determined by the configuration, interface, and software release used. Accountants should refer to the payroll accounting and regulated reporting sections available in their information database.
Before using the result, check that the report was generated after all calculation and payment documents had been posted. Successful generation of a form only means that data have been retrieved from the information database; the figures are confirmed as correct by reconciling them with the underlying calculations and payments.
What to do in the event of discrepancies
If a report shows outstanding liabilities or a mismatch, do not immediately change the final amount manually. First identify the organisation, specific period, individual, and document that caused the discrepancy.
The procedure may be as follows:
- Generate the CSHI report for the period under review with the maximum available level of detail.
- Identify the months and individuals for which a discrepancy was found.
- Reconcile the reported income with the calculation documents.
- Check the dates, amounts, and purpose of the payment documents.
- Check reversals, recalculations, and duplicate documents.
- After making corrections, repost the documents in the sequence adopted by the organisation.
- Regenerate the reports and compare the figures with the payments.
- Make sure that the correction has not created a duplicate calculation or transfer.
If the discrepancy concerns the head or a member of a peasant or farm enterprise, this article only allows the correctness of the source data, period, and recorded payments to be checked. The rules for completing Form 920.02 and applying category codes do not follow from Articles 317, 484, 832 and 837 of the Tax Code of the Republic of Kazakhstan, so specific codes are not provided here.
If a VAT discrepancy is detected, it must be analysed separately from CSHI. For example, a reduction in the amount of VAT previously credited is made in the cases stipulated by Article 484, including the use of acquisitions for purposes other than taxable turnover, as well as damage to or loss of goods, subject to the established exceptions (Article 484 of the Tax Code of the Republic of Kazakhstan).
Frequently asked questions
Must CSHI be accounted for whenever income is accrued to an individual? — The decision depends on the individual’s status, the nature of the payment, and the accrual period. These details must first be checked in the calculation system, after which the calculated amounts should be reconciled with the payments.
Where can I view outstanding CSHI liabilities in 1C? — Use the CSHI outstanding liabilities or settlements report available in your configuration. Check the selected organisation, period, filters, and level of detail. The location of the command depends on the configuration, interface, and release.
Where can I generate a certificate of income and CSHI amounts? — In the payroll reports or regulated reporting section of the configuration being used. Before printing or exporting it, check the period, organisation, individual, and whether the figures correspond to the calculation documents.
What is Form 920.02 intended for? — The purpose and completion procedure for Form 920.02 are not established by the articles of the Tax Code of the Republic of Kazakhstan cited in this article. Therefore, these provisions cannot be used as a basis for completing the form.
When is category code 1 specified in Form 920.02? — The basis for applying this code cannot be derived from Articles 317, 484, 832 and 837 of the Tax Code of the Republic of Kazakhstan. These articles regulate other tax matters and do not contain a list of categories for Form 920.02.
What should be checked if the amounts in the reports differ? — Compare the organisation, period, individual, accrued income, calculation documents, reversals, and transfers. After identifying the underlying document, correct the source data and regenerate the reports.
Are the transitional VAT provisions related to CSHI accounting? — Article 832 regulates the crediting of VAT on a passenger car subject to compliance with the conditions of Chapter 49 of the Tax Code of the Republic of Kazakhstan, while Article 837 concerns the preservation of the terms of investment contracts and agreements concluded before 1 January 2026. These articles contain no CSHI accounting rules (Articles 832, 837 of the Tax Code of the Republic of Kazakhstan).
Sources
- Article 317 of the Tax Code of the Republic of Kazakhstan 2026 — deduction of a subsoil user’s expenses for training Kazakhstani personnel and developing the social sphere of the regions.
- Article 484 of the Tax Code of the Republic of Kazakhstan 2026 — adjustment of the amount of creditable VAT.
- Article 832 of the Tax Code of the Republic of Kazakhstan 2026 — transitional provisions concerning the crediting of VAT on a passenger car.
- Article 837 of the Tax Code of the Republic of Kazakhstan 2026 — preservation of the terms of investment projects, contracts, and agreements concluded before 1 January 2026.