How is the personal income tax and social tax calculation formed proactively: what does the accountant upload, and what does the system calculate itself?

In the payroll tax report the work is split between two sides: the accountant uploads lists covering every employee and every income recipient, and the tax authority's system assembles the final figures of the main sheet from those lists by itself. Below, this process is explained step by step in plain language, based on a guide prepared in April 2026.

What does "proactive" mean here?

According to the guide, the calculation itself is generated automatically from the data in Appendices 4 and 5 that the tax agent uploads to the system. The appendices are filled in soums, on a cumulative basis from the start of the year. So the accountant does not type the amounts of the main sheet by hand: they only enter the source lists correctly.

The guide names two more things as proactive. The first is Appendix 3: it is generated as a separate new package based on lease agreements registered in the "E-ijara" information system. The second is the tax amount on income from leasing out property: the tax authorities also prepare it as a separate package based on agreements registered in "E-ijara".

What sheets does the report consist of?

According to the guide, the form consists of one calculation and five appendices:

In the guide, Appendix 1 is divided into three parts: exemptions under the Tax Code, exemptions under other regulatory acts, and the exemption and tax amounts at reduced rates. Appendix 2 consists of two sections: exemptions applied to residents and exemptions applied to non-residents.

Keep in mind: as the guide repeats several times, income under lease agreements registered in "E-ijara" is not included in Appendix 5.

In what order does a company with branches work?

The guide refers to Part 2 of Article 389 of the Tax Code. As cited there, a tax agent that is a legal entity with a separate subdivision or branch employing more than 25 people submits the report for that subdivision's employees to the tax authority where the subdivision is registered.

For such companies, the order in the guide is clear:

1. First, the reports for all branches are generated.
2. Once the branch reports are fully prepared and sent, the head office report is generated.
3. A tax agent with no branch in the region prepares the report by choosing the "no branch" status.

Why does the order matter? Line 061 in the head office report is taken from the data prepared for the branches (see the table below). If a branch report does not exist yet, there is no amount to subtract at the head office either.

Appendix 4: how should the columns be filled in?

According to the guide, Appendix 4 lists the employees who received income in the form of remuneration for work under Article 371 of the Tax Code; all columns are mandatory, and the accrued figures cannot be negative. The columns explained in the guide:

ShJBPH in the table is the individual accumulative pension account. According to the guide, the list of exemption IDs is given in the reference section on personal income tax exemptions. Appendix 2 is compiled automatically from the data in columns 15–44.

Appendix 5: who is entered, and with which codes?

This appendix includes individuals who received income under Articles 375 (except dividends and interest), 376 and 377 of the Tax Code, regardless of whether they are employees. Here too all columns are mandatory and there are no negative numbers. The main columns per the guide:

• Column 4: 1 — resident, 2 — non-resident.
• Column 5: income on a cumulative basis from the start of the year (the total of this column goes to line 012); column 6: income accrued in the reporting month.
• Column 7 (type of income): 1 — property income under Article 375; 2 — income from leasing out property; 3 — material benefit under Article 376; 4 — material benefit from which personal income tax was not withheld; 5 — other income under Article 377.
• Columns 8–9: accrued personal income tax; the column 9 total must not exceed the column 8 total.
• Columns 10–39: exemption IDs and non-taxable income; not filled in if there is no exemption.

If several types of income were accrued to one person, according to the guide each type is shown on a separate row.

Code 4 needs special attention. According to the guide, if personal income tax on a material benefit was not withheld under Article 387 of the Tax Code because an individual not in an employment relationship submitted a written application, "0" is entered in column 8 of that row. The total of such income goes automatically to line 0121.

Main lines: what is shown and where does it come from?

We have collected the guide's explanations into one table:

A note on the rates: the social tax rates are given in the form in which the guide states them: "12, 25, 7 or 4,7 percent". The guide does not explain which rate applies to whom; check this in the Tax Code.

Additional rules in the guide for line 090:

• social tax is calculated from the total employment-related income of the head office and the branches, while in line 090 of a branch's calculation social tax is not calculated;
• the contributions calculated by the branches are subtracted from the head office's code 101 contribution, so each report keeps only the contribution for the region where that report was filed;
• a branch report likewise shows only the contribution calculated for its own region.

Numerical example: "Chinor Mebel" LLC, January

The example is prepared by the author; the company and people are fictional. The company has no branches, so the report is prepared under the "no branch" status. January is the first month of the year, so the cumulative total equals the monthly amount. There are no exemptions. For social tax, 12 percent is conditionally chosen from the guide's list; the personal income tax rate is the 12 percent stated in the guide.

Step 1. Uploading Appendix 4. There are three employees:

Because Farhod's job was newly created in the current year, the actual date is entered in column 5 and 3 in column 10. The personal income tax in columns 13–14 also includes the mandatory ShJBPH contribution.

Step 2. Uploading Appendix 5. Two people who do not work at the company received income:

Step 3. The system assembles the calculation.

Check: the personal income tax in Appendix 4 (1 608 000) plus the personal income tax in Appendix 5 (120 000) equals 1 728 000, which matches the personal income tax in line 060. The fact that social tax also comes to 1 608 000 is a coincidence: in the example both rates are 12 percent and both bases consist of the same wages. With a different rate, or with Appendix 5 income, they would differ.

Typical mistakes that follow from the guide

1. Preparing the head office report before the branches. According to the guide, the head office's turn comes only after the branch reports have been fully sent.
2. A company without branches not choosing the "no branch" status.
3. Entering a negative figure. Accrued figures in Appendices 4 and 5 must not be negative.
4. Leaving a mandatory column blank. In both appendices all columns must be filled in (except the exemption columns: if there is no exemption, they stay blank).
5. In Appendix 4, the column 12 total exceeding column 11, or the column 14 total exceeding column 13.
6. Entering personal income tax in columns 13–14 of Appendix 4 without the mandatory ShJBPH contribution.
7. Including rental income from "E-ijara" in Appendix 5. It is formed as a separate package.
8. Not entering "0" in column 8 for type 4 income. Then the amount will not land correctly in line 0121.
9. Combining one person's different incomes on a single row. Each type must be on a separate row.

Brief summary

The accountant's main work in this report is two lists: Appendix 4 (wage recipients) and Appendix 5 (recipients of other income). The system assembles the calculation lines, the tax amounts and the amounts transferred to the personal card precisely from these lists, so any error in them carries through to the result. Before uploading, check each column code, the cumulative total and the order of the branches.