--- title: "Regulated Report on Income and Social Security Contributions" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/reglamentirovannyyotchetspravkaosummahdohodovivznosovosms-en source: BuhGPT --- # Regulated Report on Income and Social Security Contributions > **TL;DR:** 1. Identification Parameter Value Object Type Report Name RegulatedReportIncomeAndContributionsESF Full Name Report.RegulatedReportIncomeAndContributionsESF Synonym — (not specified) Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Category Regulated Rep --- 1. Identification Parameter Value Object Type Report Name RegulatedReportIncomeAndContributionsESF Full Name Report.RegulatedReportIncomeAndContributionsESF Synonym — (not specified) Configuration Accounting for Kazakhstan, edition 3.0 (version 3.0.74.2) Category Regulated Reporting Country Republic of Kazakhstan, currency — tenge (₸) Purpose. The report generates an income and contributions statement for mandatory social medical insurance (OSMS) for individuals of the employer organization. The statement is used by accountants and HR specialists to issue to employees or to prepare/verify data with social insurance authorities. In the context of the RK 2026, the employee contribution rate (VOSMS) is 2 %, and the employer contribution rate (OSMS) is 3 % of the employee's income; these contributions and deductions are aggregated in the statement for the selected period. The report is classified as regulated, thus its printed form and structure are strictly tied to the approved template. Where to find in 1C: - Section “Regulated Reporting” → “Income and Contributions Statement for OSMS”. - Navigation link: e1cib/list/Report.RegulatedReportIncomeAndContributionsESF 2. Attributes and Table Parts 2.1 Header Attributes Name Type Mandatory Purpose Organization CatalogRef.Organizations Not checked (DontCheck) Employer organization for which the income and contributions statement for OSMS is generated SignatureDate dateTime Not checked (DontCheck) Date of signing the statement by the responsible person; used for official certification of the printed form UnitOfMeasurement EnumRef.RoundingRules Not checked (DontCheck) Rounding rule for amounts (units / thousands / millions); affects the presentation of data in the report PrecisionOfUnitOfMeasurement decimal Not checked (DontCheck) Numerical value of rounding precision (1, 0.01, 1000); applied when adjusting amounts to the required precision All attributes are marked DontCheck — the mandatory nature is controlled not by the platform, but by the logic of the form/module during filling and output of the report. 2.2 Table Parts Table parts in the metadata of the object are absent. The report outputs data into a tabular document, the structure of which is programmatically formed in the object module (function ReportTableForm). Rows with information on individuals, amounts of income and contributions to OSMS (2 % VOSMS / 3 % OSMS) are collected through a query to the accounting data and laid out in the layout during filling, rather than stored in the attributes of table parts. 3. Forms Form Role Composition ReportForm2017Q1 Main working form for filling, viewing, and printing the statement ~179 control elements: tabular document for displaying the report, parameter fields (organization, period, units of measurement), fill, clear, print, and settings buttons MainForm Form for initial selection of period and organization ~93 elements: selection of period and organization, navigation through periods; opens before the detailed report form The naming of ReportForm2017Q1 reflects the versioning of the regulated report template: forms of regulated reports in the configuration are tied to the edition of the approved form, effective from a certain reporting period. 4. Key Module Procedures The attached evidence lacks a BSL listing, so below are described typical handlers of this type of object (regulated report BK 3.0). The only procedure explicitly mentioned in the evidence is ReportTableForm. Procedure / Function Module Purpose ReportTableForm() Object module Programmatically forms the structure of the report's tabular document (rows, columns, layout areas) — mentioned in the evidence as the source of the output structure Fill(...) / FillReport(...) Object module Performs a query to the accounting data for the period, calculates income and contributions to OSMS for individuals, and lays out the result in the layout GetReportData(...) Object module Forms and executes a query to the registers for calculating/accumulating contributions to OSMS and income of individuals Print(...) / GeneratePrintForm(...) Object module Prepares the tabular document for printing considering UnitOfMeasurement/PrecisionOfUnitOfMeasurement OnCreateOnServer() Form module Initializes the period, organization, and units of measurement by default CommandFill(...) Form module Handler for the “Fill” button — calls server-side filling and outputs the tabular document CommandClear(...) Form module Clears the tabular document and filling results OnPeriodChange(...) / navigation through periods Form module MainForm Recalculates the boundaries of the reporting period and opens the detailed form Requires verification (version-specific): the exact names of export methods for filling and printing depend on the mechanism of regulated reporting of the specific release; verify with the object module version 3.0.74.2. 5. Posting and Movements The report is not posted and does not generate movements in registers or postings to accounts — it is a metadata object of the type “Report”, it has no posting mechanism. It only reads accounting data and outputs it into a tabular document. The source of data is the accounting registers and documents where the accrual of income and contributions to OSMS has been previously reflected. According to the standard methodology of BK 3.0 (RK 2026), the corresponding economic operations are reflected by payroll/payment documents as follows: - Accrual of VOSMS (2 %, deduction from the employee) — reduces the amount payable to the employee; reflected in the accounts of liabilities for social medical insurance. - Accrual of OSMS (3 %, employer contribution) — relates to the organization's labor costs and forms a liability to the medical insurance fund. Other rates effective in RK 2026 and involved in related calculations (for context, not for this statement): OPV 10 % (base ceiling 50 MZP), OPVR 3.5 %, SO 5 %, social tax 6 %, PIT 10 % up to 8,500 MRP annual income and 15 % above; the basic tax deduction for PIT is 30 MRP per month, but not more than 360 MRP per year. Benchmarks: MRP = 4,325 ₸, MZP = 85,000 ₸. It is the fact of correctly processing payroll documents that ensures the filling of the statement; the report itself only aggregates already formed amounts for the period. 6. Related Objects and Input Based On - Organization (Catalog.Organization) — mandatory analytical dimension of the statement. - Individuals / Employees — source of line-by-line data on income and contributions to OSMS. - Payroll and payment documents — primary sources of income amounts, withheld VOSMS (2 %) and accrued OSMS (3 %). - Other regulated reports of the RK — the statement is reconciled with the data of declarations and calculations for social payments for the same period. Input based on: not provided for reports (the object type “Report” has no input based on mechanism). Interaction occurs through parameter selection in forms, not through creating a basis document. 7. Extension Points - Configuration Extension: borrowing forms ReportForm2017Q1 and MainForm to add attributes/commands without removing from support; overriding form handlers (OnCreateOnServer, fill/print commands) through &Instead/&After. - Object Module: enhancement of the function ReportTableForm and filling procedures to change the composition of columns and rounding rules. - Layouts: a separate layout of the printed form can be replaced/augmented in the extension when changing the approved template of the statement. - Rounding Parameters: attributes UnitOfMeasurement and PrecisionOfUnitOfMeasurement — standard point for adjusting the presentation of amounts without changing the code. Requires verification: the specific point of updating the template (form number in the name, for example ...2017Q1) when changing the approved form of the OSMS statement — track in updates of the regulated reporting of the release. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_