1. Identification
| Parameter | Value |
|---|---|
| Object Type | Report |
| Name | ReportOnCalculationOfPenaltiesForMandatoryPensionContributionsAndSocialDeductions |
| Full Name | Report.ReportOnCalculationOfPenaltiesForMandatoryPensionContributionsAndSocialDeductions |
| Synonym | “Report on the calculation of penalties for contributions, deductions, and the unified payment” |
| Configuration | Accounting for Kazakhstan, version 3.0.74.2 |
| Mechanism | Data composition system (DCS) |
| Navigation Link | e1cib/list/Report.ReportOnCalculationOfPenaltiesForMandatoryPensionContributionsAndSocialDeductions |
Purpose. The report is intended for the calculation and analysis of penalties for late payment of mandatory pension contributions (MPC), social deductions (SD), and the unified social payment (USP) of organizations in the Republic of Kazakhstan. It is used by accountants and HR specialists to monitor payment deadlines, determine the amount of penalties for delays, and prepare data before paying off debts. It is generated periodically — during the preparation of reports for government agencies, before settling debts, or upon request for analysis. It supports flexible configuration of indicators, groupings, and selections through the standard DCS mechanism, and works both in interactive mode and as part of automatic report distribution.
Rates applied in the calculation (RK, 2026): MPC 10% (ceiling base — 50 MZP, i.e., 50 × 85,000 = 4,250,000 ₸/month), MPCR 3.5%, SD 5%, VOSMS 2%, OSMS 3%. MPR = 4,325 ₸, MZP = 85,000 ₸. Penalties are charged for each day of delay on the amount of arrears based on the base rate of the National Bank of the RK; the specific coefficient is version-specific and set by the register/constants for penalty calculation.
Where to find in 1C: section “Salary” → “Report on the calculation of penalties for contributions, deductions, and the unified payment”.
2. Attributes and Table Parts
The report attributes store user settings for composition (analogous to a saved report variant). This is not a posted document, but parameters for generating the DCS result.
2.1 Attributes (settings)
| Name | Type | Required | Purpose |
|---|---|---|---|
| StartPeriod | xs:dateTime |
No | Start date of the penalty calculation period; actually required for generation, used for data filtering |
| EndPeriod | xs:dateTime |
No | End date of the period; defines the boundary for calculating arrears and penalties |
| PeriodSetting | (standard period type) | No | Stores the setting for selecting the period (month, quarter, year); quick switching between standard periods |
| NegativeInRed | xs:boolean |
No | Display negative values in red in the tabular document |
| ListOfOrganizationsRepresentation | xs:string |
No | Text representation of selected organizations for the report header |
| ExtendedSetting | xs:boolean |
No | Show extended settings panel (groupings, indicators, filters) |
| DetailingMode | xs:boolean |
No | Allow detailing of indicators to primary documents |
| PlacementOfAdditionalFields | xs:decimal |
No | Method of placing additional fields (in rows / in columns) |
2.2 Table Parts
Grouping — hierarchical structure and detail of the report.
| Name | Type | Purpose |
|---|---|---|
| Usage | xs:boolean |
Inclusion of grouping in the result |
| Field | xs:string |
System name of the DCS field for grouping |
| Representation | xs:string |
User representation of the grouping |
| GroupingType | EnumRef.GroupingDetailingType |
Only grouping / detailed records / grouping and details |
AdditionalFields — adding analytics to the report structure.
| Name | Type | Purpose |
|---|---|---|
| Usage | xs:boolean |
Inclusion of an additional field |
| Field | xs:string |
System name of the field from the composition scheme |
| Representation | xs:string |
User representation of the field |
Indicators — a set of displayed numerical indicators (contribution sums, arrears, days of delay, penalty amount) with a usage flag for each.
3. Forms
| Form | Purpose |
|---|---|
| Report Form (ReportForm) | Main form: setting the period and organizations, selecting indicators/groupings, “Generate” button, output of results in the tabular document field with support for detailing |
| Variant / Settings Form | Standard form for setting the DCS variant (extended groupings, selections, conditional formatting). Opens by the flag “Extended setting” |
If separate forms in the object are not specified, the platform-generated DCS forms (report form and data composition settings form) are used.
4. Key Module Procedures
No direct BSL-evidence for the object's modules is attached. Below are typical handlers for the report in DCS in BK 3.0:
OnResultComposition(object module) — intercepts the output of the result: substitution of period parameters, formatting negative amounts in red (attributeNegativeInRed), generating the header with the list of organizations (ListOfOrganizationsRepresentation).BeforeStartingResultComposition/OnResultComposition— passing the values of attributesStartPeriod,EndPeriod, and selections by organizations as composition parameters to DCS.Generate()(report form) — filling settings from the form attributes, starting composition, outputting to the tabular document.SetPeriod()/ handler for changingPeriodSetting— recalculatingStartPeriod/EndPeriodbased on the selected standard period.OnChangeExtendedSetting()— toggling the visibility of the extended settings panel.- Detailing handler (
DetailingProcessing) — whenDetailingModeis enabled, opens primary documents/source registers for the selected cell.
The exact signature and presence of procedures are version-specific; they are checked in the specific assembly 3.0.74.2.
5. Data Sources (Registers), Not Movements
The report is not posted and does not generate postings and movements — it is a read-only object. It collects data from accounting registers and calculates penalties based on them. Typical sources in BK 3.0:
- Registers of accruals/calculations for contributions — amounts of accrued and paid MPC (10%), MPCR (3.5%), SD (5%), VOSMS (2%), OSMS (3%) broken down by organizations, employees, and periods.
- Registers of information with payment deadlines and actual payment dates — to determine the number of days of delay.
- Accounting data on settlement accounts for reconciling arrears: obligations for contributions are reflected in accounts of group 3200 (tax liabilities/other mandatory payments); repayment — from cash accounts 1030 (cash in current bank accounts).
Calculation logic: amount of arrears × number of days of delay × daily penalty rate (base rate of the National Bank of the RK). The result is aggregated by groupings (organization, type of contribution, period) and output to the tabular document.
6. Related Objects and Input Based On
- Input based on is not supported — the report is not a source document.
- Related by data to payroll and contribution accrual documents, payment documents (debit from 1030), as well as to registers of calculations for MPC/SD/VOSMS/OSMS.
- The result can be transmitted to the report distribution mechanism (
ReportDistribution) and saved as a report variant (ReportVariant). - Indicators are used in preparing tax reporting (forms for MPC/SD/OSMS), related to electronic documents ESF (ESF IS) and SNT at the level of the organization's overall reporting preparation.
7. Extension Points
- Data composition scheme (DCS) — adding fields, resources, calculated indicators, user parameters, and conditional formatting through variant settings.
- Additional report variants — saving user/predetermined variants without changing the configuration.
- Configuration extension — overriding the object module (
OnResultComposition, form handlers) and adding form attributes. - Detailing mechanism — redefining detailing processing to transition to non-standard sources.
- External report/additional processing (BSP) — connecting an analogue through the directory of additional reports without modifying the standard one.
- Automatic distribution — inclusion in the scheduled report distribution.