Regulated Report on Income Amounts and Pension Contributions Made

1. Identification

Purpose. The report generates and provides a certificate of accrued employee incomes and the pension contributions withheld/transferred from them for the reporting period. The certificate contains information for each employee of the organization regarding OPV (mandatory pension contributions) and OPPV (mandatory professional pension contributions). It is used by HR specialists, payroll calculators, and managers — quarterly or upon employee request (for example, upon termination). The report historically covers periods up to and including 2022 and contains several versions of the form reflecting changes in the legislation of the RK from 2014 to 2021.

Current context of the RK in 2026: MRP = 4,325 ₸, MZP = 85,000 ₸, OPV rate = 10% (base ceiling 50 MZP = 4,250,000 ₸/month), OPVR = 3.5%, VAT rate = 16%. These values are applied in related calculation mechanisms of the configuration; the certificate itself aggregates already accrued contribution amounts from accounting data.

Where to find: navigation link e1cib/list/Report.RegulatedReportIncomeAndPensionContributions. In the interface — section for regulated reporting on taxes and contributions (HR accounting and payroll calculation).

2. Attributes and Data Structure

2.1 Header Attributes

All attributes are marked DontCheck (not checked) — standard for regulated reports, where filling and control of the composition are implemented in the form modules.

2.2 Table Parts

Table parts in the metadata of the object are absent. The line part of the certificate (list of employees and income/contribution indicators) is generated dynamically — as areas of the tabular document filled from queries to accounting data when building the report.

3. Forms

The report contains 6 forms; each working form corresponds to the version of the regulatory form for a specific period.

Key for the user: MainForm (entry) and the corresponding period ReportForm20XXQX (working form).

4. Key Procedures of Modules

The original BSL code in evidence is not attached, so below are typical handlers for the regulated report of this type (object module and form modules). Specific lines should be clarified according to the configurator version 3.0.74.2.

Object module / general module of regulated reporting:

• OnResultComposition / procedure for forming the tabular document — performs queries to calculation and accumulation registers, aggregates income and contributions by employees, fills layout areas.
• CheckFilling — control of mandatory attributes for submission (organization, period, signatures) at the report logic level.
• ExportToFile / XML generation — exporting the certificate to electronic format for submission to government authorities.

Module MainForm:

• OnOpen / OnCreateOnServer — setting the default period and organization, selecting the version of the form by date.
• Generate — determining the required ReportForm20XXQX by the selected period and opening/filling it.

Modules ReportForm20XXQX:

• FillReport / Fill — obtaining data for the period for each employee (income, OPV, OPPV), filling appendices (2/3/4 depending on the version).
• Recalculate/CheckFillingProcessing — control relationships between indicators and appendices.
• Print / SaveToFile — output of the form and export.

Requires verification: exact names of procedures and distribution of logic between the object module and form modules are version-specific — verify according to configurator 3.0.74.2.

5. Data Sources (transactions/movements are not formed)

The object is a report, not a document: it is not processed and does not generate movements in registers and does not create accounting entries. The chart of accounts of the RK (1210, 1030, 1330, 3310, 3130, 6010, 7010) is not used in the context of this report — the certificate works with payroll contour indicators.

The certificate reads already formed accounting data:

• Calculation / accrual and withholding registers — amounts of accrued income of the employee and contributions withheld from it.
• Accumulation registers for contributions — OPV (10%) and OPPV for each individual, considering the OPV base ceiling (50 MZP = 4,250,000 ₸/month in 2026).
• Directories — Organizations, Employees/Individuals for attributes and grouping.

The attribute ContributionsByAccrualPeriod determines whether to take contributions by the period of income accrual or by the period of actual transfer.

6. Related Objects and Input Based On

• Organizations — source of employer attributes (BIN, name, submission authority).
• Employees / Individuals — composition of the certificate lines.
• Documents for payroll accrual, withholding, and transfer of OPV/OPPV — primary sources of amounts.
• Unified (general) subsystem of regulated reporting of the configuration — mechanism for creating, storing, and exporting the report.
• ESF (ESF IS) and SCT — are not directly related to this certificate (this is a report on payroll contributions, not on VAT/turnover).

Input based on is not applied for reports: the certificate is created from the journal of regulated reporting by selecting the type of report, period, and organization.

7. Extension Points

• Configuration extension: overriding filling procedures (FillReport) and checks in modules ReportForm20XXQX for non-standard reporting requirements.
• Layouts/table document areas: refinement of printed forms and appendices (2/3/4) without changing the selection logic.
• Adding a new version of the form: when changing the form — new form ReportForm20XXQX and rule for its selection by period in MainForm.
• Rounding settings through UnitOfMeasurement / PrecisionOfUnitOfMeasurement — parameterization of sum representation.
• Export: overriding XML generation to meet the requirements of the government agency's acceptance gateway format.

Since the report covers periods up to 2022, for the current submission of contributions, use the active reporting forms of the RK; this object is primarily used for obtaining certificates for historical periods.