---
title: "Report \"Interest Calculation on Social Tax and Pension Fund\" — Accounting for Kazakhstan 3.0.74.2"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/otchet-otchetporaschetupeniopviso-buhgalteriya-dlya-kazah-en
source: BuhGPT
---

# Report "Interest Calculation on Social Tax and Pension Fund" — Accounting for Kazakhstan 3.0.74.2

> **TL;DR:** 1. Identification Parameter Value Object Type Report Name ReportOnCalculationOfPenaltiesForMandatoryPensionContributionsAndSocialDeductions Full Name Report.ReportOnCalculationOfPenaltiesForMandatoryPensionContributionsAndSocialDeductions Synonym “Report on the calculation of 

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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 (attribute NegativeInRed), generating the header with the list of organizations (ListOfOrganizationsRepresentation).

- BeforeStartingResultComposition / OnResultComposition — passing the values of attributes StartPeriod, 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 changing PeriodSetting — recalculating StartPeriod/EndPeriod based on the selected standard period.

- OnChangeExtendedSetting() — toggling the visibility of the extended settings panel.

- Detailing handler (DetailingProcessing) — when DetailingMode is 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.

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