Report "Control Statement of Salary Reflection in Regulated Accounting" (Accounting for Kazakhstan 3.0)

1. Identification

Purpose. An analytical report for checking the accuracy and completeness of payroll reflection in regulated (accounting/tax) accounting. Used by accountants and controllers to reconcile payroll data before closing the month and generating regulated reporting of the RK. The report compares the amounts of accruals, deductions (individual income tax, pension contributions, social contributions, and other deductions), employer contributions, and payments — with entries in accounts for settlements with personnel and expense accounts. It allows identifying unreflected, duplicated, or incorrectly accounted amounts.

Where to find in 1C: section “Payroll” → “Payroll reflection control report in regulated accounting”, or through the subsystem “Reports” → “Payroll and Personnel”. Direct transition — navigation link above.

The report does not perform postings and does not change data — it only reads already formed movements. Therefore, the section “Movements” below describes the registers and accounts that the report analyzes, not creates.

2. Header Attributes and Table Parts

2.1 Header Attributes

All attributes have the DontCheck property — mandatory control of filling at the metadata level is disabled; the period and organizations are set through DCS settings or programmatically when opened from detailing.

2.2 Table Parts

Grouping

Purpose: stores settings for groupings and details (vertical structure of report rows). The user selects analytical dimensions for data disclosure.

Indicators

Purpose: a set of numerical indicators displayed in the report columns (amounts of accruals, deductions, contributions, payments).

Both table parts are service storage for user settings of DCS; they do not participate in postings and are saved in report variants.

3. Forms

For reports in DCS, a minimal set of forms is typical: the main form with a result field (table document) and a settings panel. The report does not contain specific data input forms, as it is not a registering object.

4. Key Module Procedures

Evidence with BSL text for this object is not attached (the reference material discloses attributes, table parts, and forms, but not the module listings). Below are typical handlers of the report in DCS in BK 3.0 RK; specific lines should be clarified according to the configurator of version 3.0.74.2.

Form module (main form):

• OnCreateOnServer — initialization of the period (default — current month/closing period), filling the list of organizations, restoring user settings, processing the DetailingMode flag (hiding/blocking settings when opened from detailing).
• Generate / ComposeResult — assembling composition settings, setting parameters StartPeriod, EndPeriod, filtering by organizations, launching the DCS processor, and outputting the result to a table document.
• Detailing handler (ResultDetailingProcessing) — opening details by cell: transition to postings/register or to the source document.

Report object module:

• SetupDataComposition / OnComposeResult — programmatic adjustment of the scheme: substitution of parameters, limiting the availability of fields, formatting control lines (highlighting discrepancies between accrued and reflected).
• Functions for forming queries to the accounting register and payroll calculation registers for comparing amounts.

5. Analyzed Registers, Postings, and Accounts (RK)

The report reads movements formed by payroll accrual and payment documents and compares them with each other. Standardly involved:

• Accounting Register “Cost Accounting” — postings in accounts for settlements with personnel, taxes, and contributions, expense accounts.
• Accumulation/calculation registers of the payroll subsystem — accruals, deductions, contributions (source of “reference” amounts for reconciliation with accounting postings).

Typical payroll postings (according to the standard chart of accounts RK) that the report controls:

Calculation bases of RK for 2026 (used for controlling amounts): MPR = 4,325 ₸, MZP = 85,000 ₸. Basic tax deduction for Individual Income Tax — 30 MPR/month (not more than 360 MPR per year). Individual Income Tax 10% up to 8,500 MPR of annual income and 15% above. Pension Contributions 10% (ceiling base — 50 MZP), Employer's Pension Contributions 3.5%, Social Health Insurance 2%, Social Health Insurance 3%, Social Contributions 5%, Social Tax 6%. VAT rate in the configuration — 16%; does not apply to payroll calculation but appears in the overall accounting environment of RK.

Control logic: amounts of accruals/deductions from payroll registers must match the turnovers in accounts 3350, 3120, 3210, 3220, 3150 and with payments in 1030. Discrepancies are highlighted in the report as control lines.

The exact composition of sub-accounts (3210/3220 and their analytics by types of contributions) in version 3.0.74.2 requires verification — the chart of accounts RK is periodically reconfigured to changes in legislation.

6. Related Objects and Input on Basis

The report as such does not participate in the “input on basis” mechanism (this is the prerogative of documents). Functionally, it is linked with:

• Source documents for payroll: “Payroll Accrual”, “Payroll Reflection in Regulated Accounting”, “Payment Sheet”, cash/bank payment documents — their movements are the subject of control.
• Accounting Register “Cost Accounting” and registers of the “Payroll” subsystem.
• Analytical reference books: “Organizations”, “Departments”, “Employees”, “Individuals”, “Expense Articles” — used as dimensions for groupings.
• Other standard reports through the detailing mechanism (DetailingMode = True): transition from a cell to the balance sheet by account, account card, detailing by employee.

Electronic documents of the RK (ESF/IS ESF, SNT) are not directly related to this report — they pertain to the accounting of sales/movement of goods, not payroll calculations.

7. Extension Points

• Report Variants — saving ready settings for groupings/indicators/selections by users without changes in the configuration.
• Data Composition Scheme — adding custom fields, resources, and data sets through configuration extension (report object in the extension with additional DCS).
• Object Module Handlers (OnComposeResult, SetupDataComposition) — points for programmatic adjustment of formatting and control logic through &After/&Instead in the extension.
• Form Handlers (OnCreateOnServer, Generate, detailing) — extended for non-standard initialization of period/organizations and custom navigation through detailing.
• Functional Options and Roles — managing the visibility of the report command in the “Payroll” section.

The presence of a separate SettingsForm and the specific composition of module procedures in version 3.0.74.2 requires verification in the configurator.