Report "Debt Structure of Organizations on Social Tax"

1. Identification

Purpose. The report is intended for analyzing the debt of organizations on mandatory pension contributions (MPC) in the Republic of Kazakhstan. It displays the structure of calculations with the Unified Accumulative Pension Fund (UAPF)/budget in terms of accrued, withheld, and transferred amounts of MPC, showing the balance (the organization's debt to the fund or overpayment) at the beginning and end of the period. It is used by accountants and HR specialists to monitor the status of calculations, identify overdue or unresolved debts, and prepare management decisions.

The MPC rate in 2026 is 10% of the employee's income, with a taxable base limit of 50 MCI (50 × 85,000 ₸ = 4,250,000 ₸ per month). The report does not calculate contributions but aggregates amounts already reflected in the accounting.

Where to find in 1C: section "Payroll" (or "Reports" / "Payroll and Personnel") → "Structure of organizations' debt on MPC". Direct access is via the navigation link above.

2. Attributes and Table Parts

2.1 Header Attributes (Report Settings)

2.2 Table Parts

Grouping

Defines the levels of data grouping in the report (by organizations, departments, employees, etc.). The user can select grouping fields and set their order.

Indicators

Defines the set of displayed indicators (amounts of accruals, withholdings, transfers, balance on MPC). The user can enable/disable the display of specific indicators.

3. Forms

A separate settings form is generally not highlighted — advanced composition settings are opened from ReportForm through the standard "Settings" mechanism of DCS.

4. Key Procedures of Modules

No separate BSL code (evidence by modules) is attached for this object. Since the report is built on DCS, the composition of the program logic corresponds to the typical for reports of this type in BK 3.0:

• Object Module → OnCompositionResult / overriding the scheme. Setting the data source, substituting parameters StartPeriod/EndPeriod, selection by organizations before executing the composition.
• Form Module → OnCreateOnServer. Initialization of the default period, restoring saved user settings, filling RepresentationOfListOfOrganizations.
• Form Module → OnOpen / CheckFillingProcessing. Control of the correctness of the specified interval (StartPeriod ≤ EndPeriod).
• Processing of the detailing mode. When DetailingMode is set, a private composition scheme is formed for detailing a specific cell of the main report (detailing to document/employee).
• Form Command Handlers — "Generate", "Settings", saving/loading report variants through ReportVariantsStorage.

Requires verification: exact names and signatures of procedures depend on sub-edition 3.0.74.x — check against the configurator during modifications.

5. Posting and Movements

The report is a read-only object: it is not posted and does not generate movements in registers and postings. Data is taken from already formed registers by other objects.

The source is the data of accounting for calculations on MPC:

• accumulation register(s) for calculated taxes, contributions, and deductions (accrued and transferred MPC);
• accounting register "Cost Accounting" — balance and turnover on the account of calculations on MPC.

The standard logic for forming the amounts of MPC that the report aggregates (for context):

• Accrual of MPC withholding (document "Accrual of salary and contributions"): Dr 3350 (liabilities for labor payment) — Cr 3220 (liabilities for pension contributions), 10% of the base, but not more than 50 MCI.
• Transfer of MPC to UAPF: Dr 3220 — Cr 1030 (money in current bank accounts, ₸).
• Credit balance of 3220 on the date — the organization's debt on MPC; the report outputs exactly this amount in terms of selected groupings.

Other accounts of the typical plan of the RK relevant to the environment: 1210 (short-term receivables from buyers), 1330 (goods), 3310 (payables to suppliers), 3130 (VAT payable, VAT rate 16%), 6010 (revenue from sales), 7010 (cost of sales). For the report on MPC, the key account is the account of calculations on pension contributions (3220).

6. Related Objects and Input on Basis

The report does not participate in the "Input on Basis" mechanism (this is a function of documents). Logically related to:

• Source Documents: "Accrual of salary and contributions", "Payroll List", "Withdrawal from current account" (transfer of MPC to UAPF).
• Registers: register of calculations on contributions/deductions and cost accounting register (account 3220).
• Related reports of the subsystem: reports on MPC (3.5%), VOSMS (2%), OSMS (3%), SO (5%), social tax (6%) and PIT (10% up to 8,500 MCI annual income, 15% above; basic deduction 30 MCI per month, but not more than 360 MCI per year).
• Electronic Document Management of the RK: ESF (IS ESF) and STN have no direct relation to this report — they relate to the accounting of sales/movement of goods.

7. Extension Points

• Report Variants. Creation of user variants of composition (own groupings, selections, indicators, conditional formatting) without changing the configuration.
• Configuration Extension. Adding attributes of settings, new fields in the composition scheme, overriding form procedures through the extension module — without removing from support.
• Additional Selections. Setting selections by organization, department, employee, individual using DCS.
• External Print Forms / Additional Processing through AdditionalReportsAndProcessing (BSP) — registration of an external variant of the report.
• Detailing Mode (DetailingMode) — standard customization point for detailing indicators to the source document.