Report "Reference Calculation: Reserves for Employee Remuneration" (Accounting for Kazakhstan 3.0.74.2)

1. Object Identification

Purpose. A specialized analytical accounting report for the RK, used to calculate and analyze provisions for employee obligations — estimated liabilities for vacation pay, bonuses, and year-end benefits (IAS 19 "Employee Benefits", NSFO). The report produces detailed information on accrued, used, and residual provision amounts for a selected period, broken down by organizations, subdivisions, and benefit categories. It is used by accountants monthly or quarterly to monitor personnel-related liabilities and prepare financial statements. It supports flexible configuration of groupings, indicators, and conditional formatting for adaptation to various analytical tasks.

Where to find it in 1C: the "Payroll" section (payroll calculation) → reports block → Calculation statement "Provisions for employee benefits". Direct access — via the navigation link above.

2. Settings attributes and tabular sections

As a DCS-based object, the report stores user settings: period, filter, groupings, additional fields, and indicators. Below is the composition per evidence.

2.1 Header attributes (report parameters)

2.2 Tabular sections

Группировка

Purpose: defines the data grouping structure of the report (by subdivisions, employees, benefit types, etc.).

ДополнительныеПоля

Purpose: a list of additional fields (outside the main grouping) output for extended analytics.

Показатели

Purpose: a list of the numeric resources (amount indicators) of provisions to be output. The usage flag regulates the set of report columns.

All amount indicators are output in tenge (₸). The report is estimative/reference — it does not generate its own postings (see section 5).

3. Forms

A DCS-type report usually contains no hand-written forms: the platform generates them automatically based on the composition schema. Typical composition:

The indicator "report with settings forms" is the presence in the object of the tabular sections Группировка, ДополнительныеПоля, Показатели, which are projected onto the DCS settings elements.

4. Key module procedures

No explicit BSL evidence for this object is attached. A DCS report in Accounting 3.0 typically has the following standard handlers (object module / form module):

• ПриКомпоновкеРезультата(ДокументРезультат, ДанныеРасшифровки, СтандартнаяОбработка) (object module) — override of the composition process: programmatic layout generation, substitution of the period parameters and the list of organizations, fine-tuning of conditional formatting, post-processing of the spreadsheet document. Here ПредставлениеСпискаОрганизаций is usually filled in and РазмещениеДополнительныхПолей is applied.
• ПриЗагрузкеВариантаНаСервере / ПриСохраненииВариантаНаСервере — synchronization of the predefined DCS variant with the attributes Группировка/ДополнительныеПоля/Показатели.
• ПриСозданииНаСервере (form module) — initialization of the period (by default the current month/quarter), setting the organization from the user settings, preparation of the filter panel.
• НачалоПериодаПриИзменении / КонецПериодаПриИзменении (form module) — checking the correctness of the interval, mutual synchronization of the period boundaries.
• Сформировать(Команда) (form module) — launching the composition and outputting the result to the spreadsheet document.
• РезультатОбработкаРасшифровки (form module) — handling clicks on cells when РежимРасшифровки is enabled: navigation to the recorder documents of provision movements.

Specific path:line references are not provided, since the BSL sources are absent from the evidence. The list reflects the standard implementation of DCS reports of this edition.

5. Posting and movements

The report does NOT generate movements or postings. It is a data-reading tool: it reads balances and turnovers from registers where provisions have already been registered by payroll accrual and provision calculation documents. The result is produced by DCS composition, and the database is not modified in the process.

Data sources (typical Accounting 3.0 logic):

• the "Self-supporting" accounting register — turnovers and balances on provision accounts;
• accumulation/information registers of the payroll subsystem that store accrued and used provision amounts broken down by employees and benefit types.

Provision accounting accounts (typical RK chart of accounts):

Typical correspondence recorded by documents (not by the report), which the report then analyzes:

• creation/additional accrual of a provision: Dr 7210 (expenses) — Cr 3430 (estimated liability);
• use of the provision when going on vacation: Dr 3430 — Cr 3350.

The report merely aggregates these amounts; when РежимРасшифровки = True, from a cell you can navigate to the source recorder document.

RK benchmarks for 2026 (for reconciliation of the benefit calculation base and related withholdings): MCI = 4,325 ₸, minimum wage = 85,000 ₸; IIT basic deduction — 30 MCI/month (no more than 360 MCI per year); IIT 10% up to 8,500 MCI of annual income and 15% above; OPC 10% (base cap of 50 minimum wages), OPCE 3.5%, CHIC 2%, CSHI 3%, SC 5%, social tax 6%; VAT rate — 16%. These parameters affect the amounts of benefits and related liabilities included in provisions, but they are set by the configuration's information registers, not by the report itself.

6. Related objects and entry on the basis of

The report is the final consumer of data; it has no "entry on the basis of" mode. Related objects:

• Payroll accrual and provision calculation documents (the "Payroll" subsystem) — recorders of provision movements, sources of the report amounts.
• The "Self-supporting" accounting register — accounts 3430 / 3350 / expense accounts.
• Information registers with calculation parameters (MCI, minimum wage, contribution/tax rates, accrual types) — form the provision base.
• Catalogs: Организации, ПодразделенияОрганизаций, Сотрудники/ФизическиеЛица, benefit/accrual types, provision types — dimensions of groupings and filtering.
• Other calculation statements of the payroll subsystem — used together for reconciliation at period close.

7. Extension points

• DCS report variants — creation of user-defined variants of groupings/filters/formatting without modifying the configuration; saving to the shared/personal variant storage.
• Configuration extensions — overriding the data composition schema (adding fields, resources, data sets), modifying ПриКомпоновкеРезультата, adding attributes and commands to the form without removing it from support.
• Additional fields/indicators — extension via the ДополнительныеПоля and Показатели attributes (new DCS resources, analytics by positions/hiring dates).
• Conditional formatting — rules for highlighting rows (e.g., a negative provision balance) in the DCS settings.
• Drill-downs — connecting custom РезультатОбработкаРасшифровки handlers for navigation to non-standard recorders.
• Integration with RK electronic documents — the provisions themselves have no relation to ESI/CTN (the ESI IS); the connection arises only indirectly, through sales operations on accounts 1210/6010/3130, etc., which are not included in this report.