Document "Calculation of Taxes, Contributions, and Deductions for Employees of Organizations"

1. Identification

Purpose. The document calculates and registers the employer's obligations to the budget and extra-budgetary funds of the RK for each employee:

• SNi — social tax (rate 6 % of taxable income minus certain contributions);
• SO — social contributions (5 %, base — at least 1 MZP and no more than 7 MZP);
• OPPV — mandatory professional pension contributions of the employer (for those employed in harmful industries);
• OPVR — mandatory pension contributions of the employer (3.5 %);
• OOSMS — contributions to mandatory social medical insurance (3 %).

The document is used by accountants and HR specialists monthly after payroll calculation. It serves as a source register for tax reporting (forms 200.00, 870.00, etc.), supports automatic calculation and manual adjustment, and distributes results across the organization's structural units.

Reference values of the RK 2026: MPR = 4,325 ₸, MZP = 85,000 ₸. All numerical examples below are based on these norms.

2. Attributes of Header and Table Parts

2.1 Header Attributes

If Organization or RegistrationPeriod are not filled, the document is not processed — 1C gives an error “Field … is not filled”.

2.2 Table Parts

The document contains one table part for each type of obligation. In all TPs, the columns Individual and TaxPeriodMonth are mandatory.

The typical composition of columns in each TP (in addition to mandatory ones): Subdivision/StructuralSubdivision, TaxableIncome (base), Rate (%), Amount (calculated obligation), if necessary — attributes of base limits (minimum/maximum by MZP). These data are recorded in the movements of the registers upon processing.

3. Forms

Additionally, service forms for setting up filling/selecting employees by subdivision are possible (scenario 3.4).

4. Key Procedures of Modules

From evidence (object modules):

• ObjectModule.ProcessPosting — main processor for posting. For each of the five table parts (CalculatedSNi, CalculatedSO, CalculatedOPPV, CalculatedOPVR, CalculatedOOSMS), it generates movements of type “Income” in the corresponding accumulation registers and fills information registers of income details.
• ManagerModule.DistributeResultsByStructuralUnits (ManagerModule, volume ~2236 lines) — distributes calculated amounts of taxes and contributions across the structural units of the organization before generating movements/reporting.

Typical document handlers of this type (general logic of 1C, if there is no explicit evidence for the line):

• FillingHandler — auto-filling of table parts when creating/based on command: selection of employees with accruals for RegistrationPeriod and calculation of bases/sums by RK rates.
• CheckFillingHandler — control of mandatory fields (Organization, RegistrationPeriod, Individual, TaxPeriodMonth) before saving/posting.
• BeforeSaving / WhenSettingNewNumber — service initialization of attributes.
• Form procedures: commands “Fill/Calculate”, “Select by subdivision”, recalculation for one employee (scenarios 3.1–3.4), opening calculation details (scenario 3.5).

5. Posting and Movements

When posting, ProcessPosting generates movements for 10 registers (5 accumulation “CalculationsWithFunds” + 5 informational “IncomeDetails”):

Logic of movements:

1. For each row in the TP, a movement of type “Income” is created in the accumulation register “CalculationsWithFunds” — the amount of obligation to the fund/budget is registered.
2. The registers “IncomeDetails” receive details of taxable income by individual and month — the data is used for registers and tax forms (200.00, 870.00, etc.).
3. Results are preliminarily distributed across structural units by the function DistributeResultsByStructuralUnits.

Accounting entries. The document CalculationSNiSO is a calculating document: it fills source registers, and accounting entries for these obligations in the standard methodology are formed by the document reflecting payroll/taxes in accounting. Standard correspondence according to the RK chart of accounts (for reference):

Social tax according to RK norms is reduced by the amount of social contributions; in case of a negative difference, the payable SNi is considered equal to zero. Contributions withheld from the employee (IIN, OPV 10 %, VOSMS 2 %) are not calculated in this document — they relate to payroll calculation, not to employer obligations.

6. Related Objects and Input Based on

• Data Source: payroll documents for RegistrationPeriod (accrued income — base for calculation).
• Consumers of Movements: regulated reports and tax forms (200.00 — IIN and social tax/contributions, 870.00, etc.), generated from the registers “IncomeDetails”.
• Calculations with Funds/Budget: payment documents for transferring SNi, SO, OPVR/OPPV, OOSMS close obligations registered in the registers “CalculationsWithFunds”.
• Directories: Organizations, Individuals/Employees, StructuralUnits — used in the header and TPs.
• Input Based On: typical scenario — automatic creation of the document based on the data of the month's accruals; a separate calculation document is usually entered for the month, not “based on” one object.

7. Extension Points

• Event subscriptions for posting/saving for additional logic of distribution or control of base limits (MZP/MRP).
• Overridable modules / configuration extensions for:
  • adjusting rates and thresholds when changing RK legislation (SNi 6 %, SO 5 %, OPVR 3.5 %, OOSMS 3 %, ceiling of OPV base 50 MZP);
  • changing the algorithm DistributeResultsByStructuralUnits (other rules for distribution by subdivisions);
  • adding columns to TPs and custom movements to additional registers.
• Form Extensions (DocumentForm) — adding commands for mass filling, employee selection filters, service checks.
• Common tax calculation modules — points for replacing formulas for calculating taxable bases by types of obligations.

Requires verification (version-specific): the exact composition of columns in TPs and the presence of the OPPV section in the form may differ in a specific release of the 3.0.74.x line — check with the configurator of the installed build.