--- title: "“OPV Transfer to Funds” Document in 1C:Accounting for Kazakhstan 3.0 — How to Fill In, Postings, Example" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-23 canonical: https://buhgpt.kz/suraqtar/dokument-opv-perechislenie-v-fondy-v-1s-buhgalteriya-dlya-en source: BuhGPT --- # “OPV Transfer to Funds” Document in 1C:Accounting for Kazakhstan 3.0 — How to Fill In, Postings, Example > **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). You are paying OPV for January. The bank debited the money in a single amount, the payment order went through, the money went to the GCVP. But the accounting system still "does not know" for which specific --- Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). You are paying OPV for January. The bank debited the money in a single amount, the payment order went through, the money went to the GCVP. But the accounting system still "does not know" for which specific employees you transferred it and against which month. The pay slip shows the accrued OPV, account 3220 has a credit balance, and there is no record of payment in the accounting. It is precisely this gap that the "OPV Transfer to Funds" document closes: it writes off the money, settles the debt to the fund, and allocates the payment across each employee — exactly as the reporting to the GCVP will later require. 1. Purpose The document reflects the transfer of mandatory pension contributions (OPV) from the organization's current account to the fund (GCVP/ENPF). It makes the accounting entry, writes off the money, and records the payment amount broken down by employees and the period for which the contributions are paid. Without it, you will have a debt "hanging" on account 3220, even if the bank has already debited the money. 2. Where to find it - Menu: section "Salary and HR" → group "Taxes and contributions" (or the journal "Transfer of taxes and contributions") → button "Create" → "OPV Transfer to Funds". - The document is also available from the "Bank and cash desk" section in the list of payment documents for payroll taxes. - 1C navigation link: e1cib/list/Документ.ОПВПеречислениеВФонды To open the list directly: "Main menu" (☰) → "Tools" → "Go to navigation link", paste the link above and click "Go". The document journal will open. 2a. How to find out your release "Help" → "About" (or the ℹ️ icon in the upper right corner). In the window that opens you will see two lines: the platform version (for example, 8.3.x) and the configuration version — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The entries, the set of fields, and the printed forms depend precisely on the configuration version. If your release is older, some buttons may be named differently. 3. How to fill it in Header Field Why it matters and what happens if you make a mistake Organization (required) The payer of the contributions. The bank account, BIN, and accounting settings are taken from it. If there is one organization in the database, it is filled in automatically. Make a mistake — the money will be debited from the wrong company and the report to the GCVP will not reconcile. Date (required) The date of the actual debiting of the money by the bank (according to the statement). The entry is posted based on it and falls into the correct period. Set the wrong date — the payment will go into another month, and there will be a discrepancy in report 200.00. Cash accounting account (required) The account from which the money went out — as a rule, 1030 "Cash in current bank accounts". It is precisely this account that will go into the credit of the entry. For cash payment — 1010. Bank account The specific current account of the organization. Needed for the payment order and for reconciliation with the statement. Fund / Recipient The recipient of the contributions — the GCVP (State Corporation "Government for Citizens"), through which OPV are transferred to the ENPF. The details are filled in automatically. Responsible / Comment For internal control. They do not affect the entries. Tabular part (employees) Field Why it matters and what happens if you make a mistake Employee (required) The individual for whom the OPV is transferred. It is precisely this breakdown that will go into the register for the fund. Skip an employee — their contribution will not be considered paid. Period (month) (required) The month for which the OPV is paid (the month of salary accrual), not the month of payment. Mix it up — the debt settlement will fall on the wrong month. Amount (required) The OPV amount per employee. In total it must match the actual debiting by the bank. If you enter more than accrued — an overpayment is formed (a debit balance on 3220). Transfer date The actual payment date per employee (usually coincides with the document date). The "Fill" button is the main helper. It pulls up the accrued but not yet transferred OPV for all employees for the selected period. Fill in the table through it rather than by hand: this way the amounts are guaranteed to match the payroll calculation. After auto-filling, reconcile the table total with the amount in the bank statement. Remember the OPV base ceiling: contributions are calculated on income of no more than 50 MZP per month = 50 × 85,000 = 4,250,000 ₸. If an employee's salary is higher, the 10% OPV is taken only from this maximum base. The transfer document does not recalculate the amount — it takes what is accrued; watch for this at the payroll calculation stage. 4. Worked example with entries Scenario. LLP "Astana Stroy", two employees. Salary for January 2026: - Akhmetov A. — salary 300,000 ₸, OPV 10% = 30,000 ₸ - Ivanova M. — salary 250,000 ₸, OPV 10% = 25,000 ₸ Total accrued OPV for January = 55,000 ₸. You pay the contributions on 05.02.2026 in a single payment order from the current account. Filling in the document: - Organization: LLP "Astana Stroy" - Date: 05.02.2026 - Cash account: 1030, bank account — main - You click "Fill" → table: Employee Period Amount, ₸ Akhmetov A. January 2026 30,000 Ivanova M. January 2026 25,000 Total 55,000 Entry when posted: Dr Cr Amount, ₸ Description 3220 "Liabilities for pension deductions" 1030 "Cash in current bank accounts" 55,000 OPV transferred to the GCVP for January 2026 After posting, the credit balance on account 3220 for January is closed to zero, and the fact of payment for each employee appears in the register of settlements with the fund. The amount of 55,000 ₸ will exactly match line 200.00. 5. Types of operation The document is highly specialized and works according to a single scenario — the transfer of mandatory pension contributions (OPV, withheld from the employee at 10%) to the fund. Within it, variations are allowed: - transfer for the current month (after "Fill" for the last closed period); - repayment of debt for past months (you select the desired period in the table); - transfer for a specific employee (for example, an additional payment after a recalculation); - payment from a bank account (1030) or, less often, in cash (1010) — switched via the cash accounting account. Employer contributions (OPVR 3.5%), social deductions (SO 5%), VOSMS (2%), OSMS (3%), social tax (6%) and IPN are reflected by separate transfer documents — not through this one. 6. What is generated when posted - Accounting entry: Dr 3220 Cr 1030 (or 1010) for the total amount. - Movement in the register of settlements with the fund for OPV — reduces the debt broken down by "Employee + period". It is precisely from this breakdown that the register for the GCVP is built and the appendix to form 200.00 is filled in. - Movement in cash accounting — the debiting from the current account, reflected in the bank statement and cash reports. This document does not generate ESF and SNT electronic documents — they relate to the sale of goods and services, not to the payment of contributions. 7. Printed forms Via the "Print" button, the following are available: - Payment order — for sending to the bank (or as confirmation of an already posted payment). - List of transferred OPV amounts (register by employees) — a breakdown of the payment by individuals for the fund/archive. - Accounting statement — if you need to print out the entry. 8. Common mistakes "The 'Employee' field is not filled in" — an empty row in the table. Delete it or select an employee. Often occurs after manually adding a row without data. "The transfer amount exceeds the amount of accrued contributions" (or a debit balance on 3220 is formed) — you entered more OPV than was accrued for the period. Check the payroll calculation for that month and rebuild the table with the "Fill" button. Posted, but the debt on 3220 has not closed — the wrong period is specified in the table. Payment settles the debt of a specific month; if you set February instead of January, the January balance keeps hanging. Correct the month in the rows. "The cash accounting account is not filled in" — account 1030/1010 is not selected. Without it the entry will not be posted. The document amount does not match the bank statement — the table total must equal the actual debiting. A discrepancy usually means that "Fill" pulled up the wrong period or an employee was manually excluded. Reconcile the total with the bank before posting. Duplicate payment — if the OPV has already been debited by a bank document (an outgoing payment order), do not create this transfer in parallel for the same amount as well: you will get a double debit from 1030. Define one method of reflecting OPV in the accounting policy. 9. FAQ What entry does the document make? Dr 3220 "Liabilities for pension deductions" Cr 1030 "Cash in current bank accounts" for the amount of the transferred OPV. For cash payment — Cr 1010. How does this document differ from an ordinary payment order? A payment order reflects only the movement of money. This document additionally allocates the payment by employees and months, which is needed for the report to the GCVP and form 200.00. Choose one method so as not to double up the entry. What is the OPV rate in 2026? The employee's mandatory pension contributions — 10% of income. The base is capped at 50 MZP per month (50 × 85,000 = 4,250,000 ₸). Are the employer's OPVR contributions of 3.5% reflected here too? No. OPVR (3.5%), as well as SO 5%, VOSMS 2%, OSMS 3%, social tax 6% and IPN are transferred by separate documents. This document is only about OPV 10% withheld from the employee. Which period to specify — the month of accrual or the month of payment? The month of accrual of salary (for which you are paying). Payment in February for January → period "January 2026". The payment itself is reflected by the document date, and the debt settlement by the period. Does the document generate an ESF or SNT? No. ESF and SNT are documents for the sale of goods and services. Payment of contributions does not create them. How to fill in all employees at once? With the "Fill" button — it will pull up the accrued and not yet paid OPV for the selected period for all employees. Then reconcile the total with the statement. How to check that the OPV is paid in full? Generate a balance sheet (OSV) for account 3220 for the month: after posting, the credit balance should be zeroed out. Also, the document total should match the OPV line in form 200.00. Can OPV be paid in cash? Technically yes — by changing the cash accounting account to 1010, then Cr will be 1010. In practice, OPV is transferred by bank transfer through the GCVP. What to do in case of an OPV overpayment? An overpayment will give a debit balance on 3220. It can be offset against the next period or refunded upon application to the fund. In that case, reduce the amount to be transferred in the following month. 10. Related documents - On what basis it is entered: the data is taken from the "Payroll accrual" document (it is precisely there that the withheld OPV of 10% is formed). The "Fill" button relies on these accruals. - What is nearby in the chain: separate transfer documents for OPVR, SO, VOSMS, OSMS, social tax and IPN — filled in according to the same logic, but on their own liability accounts. - Where the totals go: information about the paid OPV is used when filling in form 200.00 (declaration on IPN and social payments) and the register in the GCVP. - Bank statement — you reconcile the amount and date of the document against it. Signature The instruction was prepared and verified on release 3.0.74.2 of the "Accounting for Kazakhstan" (edition 3.0) configuration. All rates and limits are given according to the norms of Kazakhstan for 2026: MRP = 4,325 ₸, MZP = 85,000 ₸, OPV = 10%, OPV base ceiling = 50 MZP. If your release differs, check the set of fields and printed forms via "Help" → "About". --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_