Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have transferred mandatory pension contributions (ОПВ) and social contributions (СО) late by two weeks — there wasn't enough money in the account, and they came later. Now the tax authority (or an inspector from the fund) is reminding you about the penalty, but how much exactly has accrued is unclear. Calculating manually for each employee, for each day of delay, at 1.25 times the base rate of the National Bank — is a half-day task with a guaranteed error. This is exactly why the configuration has the "Report on the Calculation of Penalties for ОПВ and СО". It takes your arrears, automatically pulls in the dates and days of delay, and provides the total penalty amount, which you will then need to reflect in the journal entry and pay.
1. Purpose
The report calculates the penalty for the late transfer of mandatory pension contributions (ОПВ) and social contributions (СО). The penalty is charged for each day of delay at a rate of 1.25 times the base rate of the National Bank of the RK, starting from the day following the established payment deadline. This is a report (calculation), not a document: it does not create any entries or generate electronic invoices (ESF) — it only shows the amounts that you will reflect manually.
2. Where to find
Two ways:
- Through the menu: section "Payroll and Personnel" (in some configurations — "Taxes") → group "Reports" → "Report on the Calculation of Penalties for ОПВ and СО".
- Through the navigation link (the fastest way): "File" → "Open" is not available for reports, so use "Service" → "Go to Navigation Link" (or the icon in the header) and paste:
e1cib/list/Report.ReportOnCalculationOfPenaltiesForOPVAndSO
The report will open immediately, without searching through sections.
2a. How to find out your release
Menu "Help" → "About the Program". In the opened window, you will see two lines: platform version (for example, 8.3.24.x) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release is lower — some fields may be named differently or may be missing; update through "Administration → Update Configuration".
3. How to fill out
The report is a form with settings at the top and a "Generate" button. Fill in the parameters, click the button — you will receive a table.
| Field | Purpose and what will happen in case of an error |
|---|---|
| Organization (mandatory) | For which legal entity we are calculating. If the field is empty, the report will not be generated and will issue a warning. If there are multiple organizations in the database, do not forget to select the correct one — otherwise, you will receive a penalty for someone else's arrears. |
| Period (mandatory) | The period for which the accrued but unpaid on time ОПВ and СО are taken. Set the month (or quarter) of the debt's occurrence. A too narrow period will exclude part of the arrears from the calculation; too wide will mix old and new debts. |
| Calculation Date / Payment Date (mandatory) | The date for which we are calculating the days of delay. Usually — the actual date of payment of the arrears. If you set "today," and the money was sent earlier, the penalty will be overstated. |
| Base Rate of the National Bank of the RK | The rate from which the 1.25 times penalty amount is calculated. Often automatically pulled from the information register "Refinancing Rates (Base Rates of the National Bank of the RK)". If the register is not filled in for the required date — the report will show zero or an error. Check the current value on the date of delay on the National Bank's website. |
| Type of Payment / Detail | Allows you to calculate separately for ОПВ, separately for СО, or for both at once. Set "for all" to avoid missing anything. |
| By Employees / Summary | Detailing checkbox. With detailing, you can see the penalty for each employee (convenient for reconciliation), without it — only the total. |
Rule: mandatory — Organization, Period, and Calculation Date. Without them, you will not get a correct amount.
4. Detailed example with figures and entries
Situation. LLP "Astana-Trade" accrued salaries for March 2026. To be transferred by April 25, 2026:
- ОПВ (10%) — 100,000 ₸;
- Social contributions (5%) — 50,000 ₸.
There wasn't enough money in the account, and they were actually transferred on May 11, 2026. The delay is 16 days (from April 26 to May 11 inclusive).
Assuming the base rate of the National Bank of the RK on the date of delay is 16.5% (the value is taken from the National Bank's data for the specific date). Then the daily penalty rate:
1.25 × 16.5% / 365 = 20.625% / 365 = 0.0565% per day
Penalty calculation for ОПВ:
100,000 × 16 days × 0.000565 = 904.11 ₸
Penalty calculation for СО:
50,000 × 16 days × 0.000565 = 452.05 ₸
Total penalty to be paid: 1,356.16 ₸. These are the lines you will see in the report table.
Entries. The report does not create entries. You reflect the penalty accrual with the document "Operation (Accounting)" — section "Operations" → "Manually Entered Operations". According to the standard chart of accounts of the RK:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 7210 | 3220 | 904.11 | Penalty for ОПВ (liabilities to ENPF) |
| 7210 | 3210 | 452.05 | Penalty for social contributions |
Account 7210 "Administrative Expenses", account 3220 — liabilities for pension contributions, 3210 — for social insurance. The payment of the penalty is reflected with the document "Write-off from the Current Account": Dr 3220 / 3210 — Cr 1030 "Money in Current Bank Accounts".
Important: penalties and fines are not deductible for corporate income tax (CIT). When calculating the profit tax, exclude the amount of 1,356.16 ₸ from deductions (in the expense analytics, mark it as "not deductible").
5. Types of operations (calculation options)
The report does not have a separate attribute "Type of Operation" like a document. But with the settings, you get different modes:
- Penalty for ОПВ — only pension contributions.
- Penalty for СО — only social contributions.
- For both types at once — overall summary (default mode).
- With breakdown by employees — line by line for each employee.
- Summary by organization — one total line for each type of payment.
6. What is generated when filling out
This is a report, so:
- Does not create entries. There are no movements in accounting registers. You reflect the penalty accrual manually with "Operation" (see example).
- Does not create movements in accumulation/information registers. The report only reads data on accrued and paid ОПВ/СО and the base rate from the information register.
- Does not issue ESF and СНТ. Electronic documents (IS ESF, СНТ) are not related to the calculation of penalties for social payments — they relate to sales and VAT (let's remind, the VAT rate in the RK for 2026 is 16%), not to contributions.
- Generates a tabular document on the screen: employee (when detailed), type of payment, amount of arrears, payment deadline, payment date, number of days of delay, rate, penalty amount, and total.
7. Printed forms
The calculation report does not have a separate form like an "invoice". The printed form is the generated tabular document itself. With it, you can:
- Print (Ctrl+P) — output to the printer.
- Save as... — in Excel (.xlsx), .mxl, PDF, ODF.
- Email — as an attachment directly from 1C.
This is sufficient to attach the calculation to the accounting certificate or to the "Operation" where you accrued the penalty.
8. Common mistakes
"The field 'Organization' is not filled!" You clicked "Generate" without selecting a legal entity. Specify the organization in the report header.
The report is empty, although there was a delay. Most often, the reason is an incorrect period: the arrears arose in March, but you set April. Extend the period to the month of accrual. The second reason is that the contributions were actually paid on time (the program does not see the delay).
"The base rate of the National Bank on the date is not defined..." The register "Base Rates of the National Bank of the RK" is not filled in for the date of delay. Open it (through "All Functions" or settings) and enter the rate valid on the required date, or specify the rate directly in the report field.
The penalty is overstated by several times. Check the calculation date: if the arrears were paid on May 11, and you are calculating "as of today," the days of delay will be more than the actual ones. Set the date of actual payment.
The penalty was included in deductions for CIT. Penalties and fines are not deductible. If you mistakenly included them in deductions — correct the expense analytics and resubmit form 100.00.
Days of delay "one less/more". The penalty is calculated from the day following the payment deadline to the day of payment inclusive. Make sure the payment deadline (the 25th of the month following the accrual) is set correctly.
9. FAQ
How is the penalty for ОПВ and СО calculated in Kazakhstan in 2026? For each day of delay — at a rate of 1.25 times the base rate of the National Bank of the RK, starting from the day following the payment deadline and up to the actual payment date inclusive. Formula: arrears × days × (1.25 × base rate % / 365) / 100.
By what date should ОПВ and СО be transferred? No later than the 25th of the month following the month in which income was accrued. The delay starts from the 26th.
Does the report create entries automatically? No. This is a calculation report. The penalty accrual is reflected manually with the document "Operation (Accounting)": Dr 7210 — Cr 3220 (penalty for ОПВ) and Dr 7210 — Cr 3210 (penalty for СО).
Where to get the base rate of the National Bank for the calculation? It is stored in the information register "Base Rates of the National Bank of the RK" and is pulled by date. If the register is empty — enter the rate valid on the date of delay manually (the current value is on the National Bank's website).
Is the penalty deductible for corporate income tax? No. Penalties and fines are not deductible for CIT. They are not included in expenses that reduce taxable income in form 100.00.
Can you see the penalty separately for each employee? Yes. Include the detail "by employees" — the report will show the arrears, days of delay, and penalty line by line for each employee.
Does the report calculate penalties for ВОСМС and ОСМС or social tax? No, this report is designed for ОПВ and social contributions. Penalties for medical contributions (ВОСМС 2%, ОСМС 3%) and social tax (6%) are calculated separately, following the same logic of 1.25 × base rates.
Why does the penalty amount differ from the tax authority's calculation? Usually due to different days of delay or base rates. Check the date of actual payment and the value of the base rate of the National Bank of the RK for the period of delay — discrepancies are almost always there.
Does the report generate ESF or СНТ? No. ESF and СНТ relate to sales and VAT (16% rate in 2026), not to social payments. The penalty calculation is an internal document of accounting.
How to attach the calculation to the accounting? Generate the report, save it in PDF/Excel or print it out and attach it to the accounting certificate or to the "Operation" where you accrued the penalty.
10. Related documents
Based on what the report is built (where the data comes from):
- Salary Accrual / Salary Calculation — the source of accrued ОПВ and СО.
- Payment Statements and Write-off from the Current Account — the fact and dates of payment of contributions (from them, the delay is determined).
- Register "Base Rates of the National Bank of the RK" — the rate for calculating the penalty.
What is entered based on the report results:
- Operation (Accounting) — penalty accrual with entries Dr 7210 — Cr 3210/3220.
- Write-off from the Current Account — actual payment of the penalty: Dr 3210/3220 — Cr 1030.
How to find out your release
"Help" → "About the Program" — there you will find the version of the 1C:Enterprise platform and the configuration release. All examples and entries above have been checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). In earlier releases, field names and settings composition may differ — compare with your version.
The manual is relevant for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.