1. Identification
| Parameter | Value |
|---|---|
| Object Type | Document (Documents) |
| Name | SocialContributionsRefund |
| Full Identifier | Document.SocialContributionsRefund |
| Interface Synonym | “Social Insurance Refund from Funds” |
| Configuration | Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) |
| Country of Accounting | Kazakhstan (currency — tenge, ₸) |
| Purpose | Registration of refunds of social contributions from social insurance funds (overpayment or erroneous transfer), with personalized accounting for each individual. |
Where to find in 1C: section “Tax Accounting” → “Social Insurance Refund from Funds”.
Navigation link: e1cib/list/Document.SocialContributionsRefund
The document is used by accountants and HR specialists periodically — upon receiving a notification from the fund about the refund of previously transferred funds. It is usually created based on the document SocialTransferToFunds, but manual entry is also allowed (for example, for historical data or refunds not tied to a specific transfer).
2. Header Attributes and Table Parts
Header Attributes
| Attribute | Type (standard) | Mandatory | Purpose |
|---|---|---|---|
| Organization | ReferenceDirectory.Link.Organizations | Yes | The organization to which the refund is credited. |
| RegistrationPeriod | Date | Yes | The period (month) to which the refund of contributions relates. Used as an analytical feature of the period. |
| DocumentBasis | DocumentReference.SocialTransferToFunds | No | Reference to the transfer document for which the refund is made. Filled in when entering based on. |
| Responsible | ReferenceDirectory.Link.Users | No | The user responsible for the document. |
| Comment | String | No | Arbitrary text explanation. |
Table Part “SocialContributions”
| Column | Type (standard) | Mandatory | Purpose |
|---|---|---|---|
| Individual | ReferenceDirectory.Link.Individuals | Yes | The employee for whom the refund is registered (personalized accounting). |
| Amount | Number | No | The amount of refunded social contributions for this individual, ₸. |
| Period | Date | No | The period for which contributions were previously accrued/transferred. |
If a mandatory field is not filled in (Organization, RegistrationPeriod, Individual in the table part), 1C will not allow the document to be processed and will issue an error like “Field … is not filled in”.
Context of RK rates for 2026 (for reconciling amounts when working with social contributions): SO — 5%, OIW — 10% (ceiling base 50 MCI), OIWRC — 3.5%, VOSMS — 2%, OSMS — 3%, social tax — 6%. MCI = 85,000 ₸, MRP = 4,325 ₸.
3. Forms
| Form | Purpose |
|---|---|
| Document Form (DocumentForm) | Main input form: header, table part “SocialContributions”, fill commands. |
| List Form (ListForm) | View and selection of refund documents; entry point through the “Tax Accounting” section. |
| Selection Form (SelectionForm) | Selection of documents in other objects (entry based on, selections). |
| Group Change Form (standard processing) | Mass change of attributes of several documents (for example, change of responsible person) — scenario 3.5. |
4. Key Module Procedures
In the attached evidence, detailed BSL listings (path: line) are not provided. Below are standard handlers for documents of this type in BK 3.0, corresponding to the described scenarios. Specific procedure names in version 3.0.74.2 require verification according to the object module.
Object Module:
FillProcessing(FillData)— fills the header and table part when entering based on the documentSocialTransferToFunds(scenario 3.1): Organization, RegistrationPeriod, DocumentBasis, and list of individuals are transferred.CheckFillProcessing(Refusal, CheckedAttributes)— control of mandatory fields (Organization, RegistrationPeriod, Individual in rows).- Procedure
Processingis absent — the document does not generate movements (see section 5).
Document Form Module:
OnChangeof the attributeDocumentBasis— re-filling/updating data when changing the basis (scenario 3.3).- Handler of the command “Fill by Employee List” — fills the table part with a list of employees without automatic copying of amounts (scenario 3.4); amounts are entered manually.
5. Processing and Movements
The document does not create movements in registers. This is a reference document intended for accounting and analytics of social contributions refunds.
- In the object module there is no procedure
Processing. - The field of movement composition (
register_records) in metadata is empty — accumulation/summary registers and accounting entries are not formed upon processing.
Practical consequence: the very fact of refunding funds to the bank account is reflected by a separate movement document (for example, “Receipt to Current Account”), which generates an entry according to the standard chart of accounts of the RK:
Dr 1030 (Money in Current Bank Accounts) — Cr <account for settlements with the fund>
The document SocialContributionsRefund thus acts as a personalized registrar of the refund (who and for what amount), but does not make accounting entries on its own.
Note: the specific correspondence account for the bank refund operation is set in the cash flow document and is not related to the configuration of
SocialContributionsRefund.
6. Related Objects and Entry Based On
| Relation | Object | Nature of Relation |
|---|---|---|
| Basis of Entry | Document.SocialTransferToFunds |
SocialContributionsRefund is entered based on the transfer to funds; when entering, the organization, period, and list of individuals are transferred (scenario 3.1). |
| Analytics by Employees | ReferenceDirectory.Individuals |
The table part maintains personalized accounting of refunds. |
| Organization | ReferenceDirectory.Organizations |
Determines the owner of the refund. |
Manual entry without a basis is also possible (scenario 3.2) — for refunds not tied to a specific transfer or when entering historical data.
7. Extension Points
- Document Form Extension: adding custom fill/check commands, refining the handler for the “Fill by Employee List” command.
- Event Subscriptions (Event Subscription): handlers
BeforeSaving/OnSavingof the document for integration tasks (exchange with the fund accounting IS, export). - Additional Attributes and Information: through the properties mechanism, analytics can be added to the document without changing the configuration.
- Group Change: the standard processing “Group Change of Attributes” is applicable for mass edits (scenario 3.5).
- Attention when refining movements: since the standard document intentionally does not generate movements, adding
Processingin the extension changes the standard behavior — requires coordination with the accounting methodology and verification on the specific version of the configuration.