Document "Calculation of Penalties for Social Tax and Individual Income Tax" - Technical Description (Accounting for Kazakhstan 3.0.74.2)

1. Identification

Purpose. The document is intended for the automated calculation of penalties for late payment of mandatory pension contributions (MPC), social deductions (SD), mandatory professional pension contributions (MPPC), mandatory employer pension contributions (MEPC/MEPCSP), contributions for mandatory social medical insurance (MSMI), deductions for OSMS (OOSMS), and a single payment (SP) in accordance with the legislation of the RK. Penalties are charged for each day of delay from the amount of the arrears. The document generates movements in the registers of calculations with funds and reflects penalties in the expense accounts in accounting and tax accounting.

Where to find in 1C: section “Salary Calculation” → “Calculation of penalties for contributions and deductions, payments”. Navigation link: e1cib/list/Document.CalculationOfPenaltiesForMandatoryPensionContributionsAndSocialDeductions

The document is used by accountants and specialists in accounting for calculations with funds; it is applied monthly when identifying payment delays.

2. Header Attributes and Table Parts

2.1 Header Attributes (Mandatory)

Additionally, the header contains service attributes: Responsible, Comment, OrganizationSubdivision (if accounting is conducted by subdivisions).

If any of the mandatory fields are not filled, the platform will not process the document and will issue an error “Field … is not filled in”.

2.2 Table Part “CalculationOfPenalties”

Each line of the table part generates a separate entry in the register of calculations with funds depending on PaymentType.

3. Forms

Typical commands of the document form: “Fill” (automatic calculation for all employees with delays), “Selection” (list of employees), “Calculate Penalty” (recalculation of amounts by dates), setting up expense accounting accounts.

4. Key Procedures of Modules

The attached evidence does not include BSL export with exact paths and line numbers, therefore below is a typical composition of handlers for this type of object in configuration BK 3.0. Specific module names require verification in the target release.

Object Module (ProcessingConduct)

• ProcessingConduct(Refusal, ProcessingMode) — main handler for processing. Initializes the movement structure, calls the server module for calculations to generate movements in the registers of funds and accounting entries.
• FillData(CompletionData) — filling in attributes upon creation (including entering based on).
• FillByEmployees() / CalculatePenalty() — calculation of penalty amounts by lines based on the amount of arrears, penalty rate, and number of days of delay (StartDate…EndDate).

General Module ConductCalculationsServer (mentioned in evidence)

• Generates accounting and tax entries for penalties (additional entries to movements in the registers of calculations with funds), using expense accounts from the lines of the table part.

Form Module

• OnCreateOnServer — form initialization, setting filters and visibility.
• Command handlers Fill, Select, Calculate — implementation of scenarios 3.1–3.4.
• Event handlers for the table part “CalculationOfPenalties” (OnChangeStartEndDates → recalculation of DaysCount and Amount).

5. Conducting and Movements

When processing, the document generates movements of type “Expense” (accrual of debt for penalties) in the registers of accumulation of calculations with funds. The register-receiver is selected based on PaymentType:

Movements dimensions and resources (for each line “CalculationOfPenalties”): Organization, Individual, TaxPeriodMonth, StructuralUnit, OrganizationSubdivision, resource Amount, as well as StartDate and EndDate (delay period).

Accounting Entries

Penalties for contributions and deductions to funds are generally a sanction that does not reduce taxable income. They are reflected through additional entries generated by ConductCalculationsServer (typical chart of accounts of the RK):

The specific expense account is taken from the attributes of the line (ExpenseAccountBU/ExpenseAccountNU); if absent, from the settings of accounting policy/default accounting accounts. In tax accounting, penalty amounts are not deductible under the law of the RK, therefore the NU account reflects a permanent difference.

Note on RK 2026 norms (for reference to control the contribution base): MZP = 85,000 ₸, MRP = 4,325 ₸; rates — MPC 10% (base ceiling 50 MZP), MEPC 3.5%, MSMI 2%, OSMS 3%, SD 5%, social tax 6%. Penalties are calculated from the amount of arrears on these contributions for days of delay.

6. Related Objects and Input Based on

• Registers of calculations with funds (MPCCalculationsWithFunds, SDCalculationsWithFunds, MPPCCalculationsWithFunds, MEPCCalculationsWithFunds, MSMICalculationsWithFunds, OOSMSCalculationsWithFunds, SPCalculationsWithFunds) — receivers of movements; serve as the basis for forming debt for penalties.
• Directories “Organizations”, “Individuals”, “OrganizationSubdivisions”, “StructuralUnits” — sources of analytics.
• Payment documents (“Payment order (outgoing)”, “Withdrawal from bank account”) — extinguish accrued penalties; are generated independently and select debt from the registers of funds.
• Reports on calculations with funds and tax reporting (form 200.00 and appendices) use movements of registers to control accrued penalties.

Input based on this document is typically not provided by the standard configuration; the document itself is generated manually or auto-filled based on delay data.

7. Extension Points

• Event subscriptions ProcessingConduct / BeforeRecording of the document — fine-tuning of expense accounts or additional analytics without changing the standard module.
• Configuration extension: adding header/table part attributes (for example, basis calculation attribute), borrowing DocumentForm to add commands.
• Overridable general modules of conducting (ConductCalculationsServer and related) — adjustment of the set of entries and rules for attributing penalties to BU/NU expense accounts.
• Rules for generating movements by payment types — extension point when adding new types of contributions/deductions (mapping PaymentType → register).
• Default expense accounting accounts setup (scenario 3.5) — through the information register of accounting accounts / accounting policy of the organization.