Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You transferred the OPV for March one day past the deadline — the money went out not on the 25th, but on the 26th. A month later you receive a notice of debt on penalty interest, but you have none in your records. Or, more simply: you close the quarter yourself, see that contributions were being paid late, and want to calculate the penalty correctly, not "by eye." This is exactly why the document "Calculation of penalty interest on contributions and deductions, payments" is opened. It calculates the penalty for overdue OPV, OPVR, SO, OSMS and VOSMS based on the number of days and the National Bank base rate — and posts the entries itself.
1. Purpose
The document accrues a penalty for late payment of mandatory pension contributions (OPV), employer's mandatory pension contributions (OPVR), social deductions (SO), medical insurance contributions and deductions (VOSMS/OSMS). It calculates the penalty amount for each payment for the period of delay and generates accounting entries for its accrual.
2. Where to find it
Menu path: Section "Payroll" → "Taxes, contributions, deductions" block → "Calculation of penalty interest on contributions and deductions, payments" → "Create" button.
1C navigation link: e1cib/list/Документ.РасчетПениОПВиСО
To open the list directly: menu "Tools" (or the navigation icon) → "Go to navigation link" → paste the string above → "Go." The penalty calculation document journal will open.
2a. How to find out your release
Menu "Help" → "About". In the window that opens: at the top — the platform version (for example, 8.3.24.xxxx), below it — the configuration release ("Accounting for Kazakhstan", edition 3.0, version 3.0.74.2). If your release is lower — the set of fields and calculation algorithm may differ; update to the current version.
3. How to fill it in
Document header
| Field | Why it matters and what happens if you get it wrong |
|---|---|
| Organization (mandatory) | Who we calculate the penalty for. If there are several organizations and the wrong one is selected — the penalty will "hang" on someone else's accounts and in someone else's reporting. |
| Date (mandatory) | Date of penalty accrual. This is exactly when the entries and movements will be recorded. Set the date on which you actually recognize the penalty (usually — the date of actual payment of the arrears or the end of the period). An incorrect date — the penalty will fall into the wrong period/quarter. |
| Number | Assigned automatically when saving. Do not touch it manually. |
| Responsible | Who prepared it. Does not affect the calculation, needed for control. |
| Comment | Free text — convenient for recording the basis ("per reconciliation report with the SSIF", "OPV delay for March"). |
Table section
Filled in by rows — a separate row for each type of payment and arrears period. Key columns:
- Payment type (mandatory) — OPV, OPVR, SO, VOSMS, OSMS. The choice determines the liability account (3220/3210/3230) and the BCC. Get it wrong — the penalty will go to the wrong account and won't "settle" on the right obligation.
- Amount of arrears (base) (mandatory) — the overdue amount of the contribution/deduction on which the penalty is accrued. This is the calculation base; overstate it — you overstate the penalty.
- Date the debt arose (mandatory) — the delay count starts from the day after the payment deadline. The payment deadline for OPV/SO/OSMS is by the 25th of the month following the reporting month. An error in the date = an incorrect number of days.
- Repayment date (end of calculation) (mandatory) — the day of actual payment of the arrears (or the date up to which we calculate). The penalty is accrued through the day preceding payment, inclusive.
- Number of days overdue — calculated automatically from the two dates. Check it: 1–2 "extra" days noticeably change the amount.
- Rate (base rate of the NB RK) — pulled from the information register "Refinancing rate / base rate of the NB RK" for the delay date. If the register is empty — enter the current rate manually, otherwise the penalty will be zero.
- Penalty amount — the calculation result. Formula: Penalty = Arrears × 1.25 × (NB RK base rate / 100) / 365 × Days.
- Accounting account / Cost account — where to charge the accrued penalty (expense account, usually 7210) and which liability account it will fall to.
After filling in the rows, click "Post and close".
4. Worked example with entries
Situation. LLP "Astana-Stroy" was supposed to transfer OPV for March 2026 in the amount of 50,000 ₸ by April 25, 2026. It actually paid on May 26, 2026. The NB RK base rate for the delay period is 16.5%.
Calculating the number of days: from April 26 (the day after the deadline) through May 25 inclusive = 30 days.
Penalty calculation:
Penalty = 50,000 × 1.25 × (16.5 / 100) / 365 × 30
= 50,000 × 1.25 = 62,500
× 0.165 = 10,312.50
/ 365 = 28.25 ₸/day
× 30 = 847.60 ₸
Total penalty on OPV = 847.60 ₸.
Entries upon posting:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 (administrative expenses, item "Fines, penalties") | 3220 (pension contribution liabilities) | 847.60 | Penalty for late OPV accrued |
Important: in tax accounting, the penalty on mandatory payments is not deductible (Art. 264 of the Tax Code of the RK). In the document, an expense item that is not recognized as a deduction is used for the cost row — this automatically excludes the penalty from the CIT declaration.
Then the penalty is paid by a payment order: Dr 3220 Cr 1030 for 847.60 ₸.
5. Types of operation
The document calculates the penalty for the following payment types (each on a separate row):
- OPV — mandatory pension contributions (10%, base cap 50 MMW = 4,250,000 ₸/month);
- OPVR — employer's mandatory pension contributions (3.5%);
- SO — social deductions (5%);
- OSMS — mandatory medical insurance deductions (3%, at the employer's expense);
- VOSMS — OSMS contributions (2%, withheld from the employee).
In one document you can combine several types and several arrears periods — one row for each.
6. What is generated upon posting
Accounting entries: penalty accrual Dr 7210 (expense) Cr 3220 / 3210 / 3230 — for each payment type to the corresponding liability account:
- OPV, OPVR → 3220 (pension contribution liabilities);
- SO → 3210 (social insurance liabilities);
- OSMS, VOSMS → 3230 (other liabilities for mandatory medical insurance).
Register movements: entries in the registers for accounting mutual settlements on taxes, contributions and deductions (to monitor the status of debt to the funds and the SSIF).
Electronic documents: this document does not generate an ESF or SNT — it is an internal calculation of social payments, not a sale/movement of goods operation. An ESF is issued only for sales.
7. Printed forms
Via the "Print" button the following are available:
- "Penalty calculation" — a breakdown of the calculation: payment type, amount of arrears, delay period, number of days, rate, penalty amount for each row, and total. This is the main supporting document for the accounting statement and for reconciliation with the fund.
- Accounting statement (when generated from the document) — justification for the entries.
8. Common mistakes
"The 'Organization' field is not filled in" No organization is selected in the header. Select the correct one from the list — without it, entries cannot be generated.
"The penalty amount is zero" / the penalty was not calculated The NB RK base rate for the delay date is empty. Open the information register with the refinancing rate/base rate and enter the current value for the required period, or enter the rate in the row manually. Recalculate.
Incorrect number of days overdue The "date the debt arose" and the "repayment date" are mixed up. The count runs from the day after the payment deadline (the 26th) through the day preceding actual payment. Check both dates — the program counts the days strictly by them.
"The penalty ended up in CIT deductions" An expense item recognized as a deduction was selected for the cost row. Replace the item with "Fines, penalties, forfeits not attributable to deductions" — a penalty on mandatory payments is not deductible.
The penalty "hung" on the wrong liability account The wrong payment type was selected. Check: OPV/OPVR → 3220, SO → 3210, OSMS/VOSMS → 3230.
9. FAQ
What formula is used to calculate the penalty? Penalty = Arrears × 1.25 × (NB RK base rate / 100) / 365 × number of days overdue. The rate is taken as 1.25 times the National Bank base rate in effect during the delay period.
From which day does the delay begin? From the day after the established payment deadline. For OPV, OPVR, SO, OSMS and VOSMS the deadline is by the 25th of the month following the reporting month. So the penalty count runs from the 26th.
Does the penalty reduce the taxable income for CIT? No. Penalties and fines on mandatory payments to the budget and funds are not attributable to CIT deductions. For this, the document uses an expense item without the deduction attribute.
Where to charge the penalty — to which expense account? Usually to 7210 (administrative expenses) under the item "Fines, penalties, forfeits." Credit — the account of the corresponding liability (3220, 3210 or 3230).
Can I calculate the penalty on OPV, SO and OSMS at once in one document? Yes. Enter each payment type and each arrears period as a separate row of the table section — the total is calculated across all of them.
Where does the NB RK base rate come from? From the information register with the refinancing rates/base rate. If the value for the required date is not entered, the rate must be specified manually, otherwise the penalty will be zero.
Does the document generate an ESF or SNT? No. This is a calculation of social payments, not a sale of goods or services. It does not create an ESF or SNT.
Through which day is the penalty accrued — including the payment day? The penalty is accrued through the day preceding the day of actual payment of the arrears, inclusive. The payment day itself is not included in the calculation.
What to do if a reconciliation report from the fund arrives, but my penalty amount is different? Check three parameters: the amount of arrears, the dates (arising and repayment) and the base rate for the period. Most often the discrepancy is in the number of days or in the rate. Bring the values in line with the report data and repost the document.
How to pay the accrued penalty? By a payment order/debit from the current account: Dr 3220 (3210/3230) Cr 1030. Separately from the main payment, under its own penalty BCC.
10. Related documents
- What it is entered on the basis of: the data is taken from payroll calculations (the "Payroll accrual" document, OPV/SO/OSMS statements) and from payment facts — payment orders/debits from the current account. The basis is a reconciliation report with the fund/SSIF or a self-identified delay.
- What is entered next: after the penalty is accrued — "Payment order (outgoing)" and "Debit from current account" for its payment (Dr of the liability Cr 1030). For reflection in reporting, the penalty participates in the turnovers on accounts 3210/3220/3230.
How to find out your release
Menu "Help" → "About": it shows the 1C:Enterprise platform version and the configuration release. This instruction is current for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. If you have a different release — check the set of fields: the penalty calculation algorithm and the rate reference may differ.
This guide was prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).