Reference Guide "Labor Payment Reserve Calculation Settings" (Accounting for Kazakhstan 3.0)

1. Identification

Purpose. The catalog stores parameters for forming labor payment reserves (reserve for vacation pay, bonuses, etc.) for organizations in Kazakhstan. Each record defines the parameters of one reserve — type, validity period, and contribution rates — for a specific organization in terms of accounting (BU) and tax (NU) records. The catalog serves as a normative-reference (configuration) element of the accounting policy and is a data source for the automatic calculation of reserve amounts when payroll is processed.

Working with the catalog is episodic: records are created and adjusted during the initial setup of the accounting policy, when changing reserve norms, or when changing the reporting period.

Where to find in 1C:

• Interface section: “Payroll” → “Labor payment reserve calculation settings”.
• Navigation link: e1cib/list/Catalog.LaborPaymentReserveCalculationSettings

2. Attributes and Table Parts

2.1 Header Attributes

The unique key of the record is formed by the attributes Organization + Reserve + ReserveType (all three marked as mandatory). This prevents duplication of settings for one type of reserve for one organization.

2.2 Table Parts

There are no table parts. All settings are stored in the header attributes of the catalog item — each combination of “organization/reserve/reserve type” corresponds to one item.

3. Forms

Explicitly described in evidence is the ListForm. The selection form and item form are automatically generated by the platform if not included in the forms.

4. Key Module Procedures

The attached evidence does not contain BSL code for the catalog modules. Below are typical handlers characteristic of a configuration catalog of this type (managed forms, BSP):

• Object Module → CheckFilling — control of filling mandatory attributes (Organization, Reserve, ReserveType) and consistency of the period (PeriodEnd ≥ PeriodStart).
• Object Module → BeforeSaving — check for overlapping settings by period with the same key (Organization/Reserve/ReserveType), normalization of the contribution rate.
• Manager Module → function for obtaining the current setting — typical method of the type GetSettingOnDate(Organization, Reserve, ReserveType, Date), returning the active record if the date falls within the interval PeriodStart…PeriodEnd. Used by the reserve calculation mechanism when payroll is processed.
• ListForm → EditSelected — command for group editing of attributes of selected rows (typical BSP processing “Group change of objects”).
• ItemForm → OnCreateOnServer / OnChangeFormReserveNUFlag — control of the availability of the field MaximumContributionToReserveNU depending on the flag FormReserveNU.

Requires verification in a specific build: exact names and presence of manager functions for selecting settings — they are version-specific.

5. Posting and Movements

The catalog is not a document and is not posted — it does not generate its own movements in registers. It serves as a source of norms for calculation documents.

How catalog parameters participate in postings (indirectly):

The reserve is calculated and reflected by payroll documents / regulatory operations. The logic of applying the setting:

1. When calculating labor costs, the system determines the reserve base and takes the ContributionRateToReserve (BU) from the active record on the date of the catalog entry.
2. Monthly reserve amount (BU) = Base × ContributionRateToReserve / 100.
3. If FormReserveNU is set, the reserve amount in NU is calculated and limited by the value of MaximumContributionToReserveNU.

Typical postings for the reserve (chart of accounts of the RK): the reserve accrual is reflected in the credit of the reserve accounting account (liabilities) in correspondence with the expense account; when actual vacation pay/bonuses are accrued, the reserve is utilized (reversed). Specific expense accounts are determined by the accounting setting of the accrual, not by this catalog.

Example (RK numbers, 2026). Reserve base 1,200,000 ₸, ContributionRateToReserve = 8.33 %:

• Reserve BU for the month = 1,200,000 × 8.33 % = 99,960 ₸.
• When paying vacation pay, contributions/taxes are accrued from the base at RK rates for 2026: OPP 10 % (base cap 50 MZP = 50 × 85,000 = 4,250,000 ₸), OPPR 3.5 %, VOSMS 2 %, OSMS 3 %, SO 5 %, social tax 6 %; PIT 10 % considering the basic deduction 30 MRP (30 × 4,325 = 129,750 ₸/month, not more than 360 MRP per year). The PIT rate of 10 % applies up to 8,500 MRP of annual income, above that — 15 %.

Changing the catalog record does not itself create movements — recalculation is performed by the corresponding documents/regulations.

6. Related Objects and Input Based On

References to:

• Catalog.Organizations (attribute Organization).
• Catalog.Reserves (attribute Reserve).
• Enumeration.LaborPaymentReserveTypes (attribute ReserveType).

Used in:

• Payroll documents and regulatory operations for calculating labor payment reserves — as a source of BU/NU norms.
• Reporting on reserves and labor costs.

Input based on: for this catalog, input based on is atypical. The setting is created manually from the list form or by group editing of selected items.

7. Extension Points

• Configuration extension: adding attributes (for example, analytics by department or additional reserve accounting account) without removing from support.
• Form/object event handlers: subscriptions to BeforeSaving, CheckFilling for implementing custom validation rules for norms and periods.
• Manager selection method: overriding/extending the function for obtaining the current setting on date — for non-standard reserve calculation algorithms.
• Group change: the typical BSP mechanism “Edit selected” is available for mass editing of norms when changing the period.

Maintain the uniqueness of the key Organization/Reserve/ReserveType in any modifications to avoid disrupting the mechanism for selecting the active setting.