---
title: "Document \"OPV, refund of contributions\" in 1C:Accounting for Kazakhstan 3.0: how to record the refund of pension contributions from the fund"
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-vozvrat-vznosov-v-1s-buhgalteriya-dlya-kazah-en
source: BuhGPT
---

# Document "OPV, refund of contributions" in 1C:Accounting for Kazakhstan 3.0: how to record the refund of pension contributions from the fund

> **TL;DR:** Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). You were paying OPV for an employee, and then it turned out that a contribution was transferred one extra time — for example, for someone dismissed last month or twice for the same accrual. You filed an ap

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Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).

You were paying OPV for an employee, and then it turned out that a contribution was transferred one extra time — for example, for someone dismissed last month or twice for the same accrual. You filed an application with the State Corporation "Government for Citizens" (ENPF), and the amount was returned to your current account. Now this money cannot simply be "put into income" — it is tied to a specific employee and a specific period. So that the mutual settlements with the fund and with the employee reconcile again, and form 200.00 shows the correct amount of pension contributions, you open the document "OPV, refund of contributions" (in the configuration — Документ.ОПВВозвратВзносов, synonym "Pension contributions refund from funds").

1. Purpose

The document records the refund from the fund of previously transferred mandatory pension contributions (OPV) and restores mutual settlements by employees. It reduces data on paid contributions in the accounting records and in the reporting, tying the refund to a period and an employee.

2. Where to find it

Path in the interface:

- Section "Payroll" → block for accounting of contributions and deductions → "Pension contributions, refund from funds".

- If the item is not on the panel — open "All documents" (or "More → All functions") and find the document by name.

A quick way is to open the list directly. Copy the navigation link and paste it into 1C via "Main menu → Tools → Go to navigation link" (or Ctrl+F11):

e1cib/list/Документ.ОПВВозвратВзносов

2a. How to find out your release

"Help" → "About the program" (or the ℹ️ icon in the top right corner). The window that opens shows the platform version (for example, 8.3.24) and the configuration release — you should have "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If the release is older, some fields and algorithms may differ — check against this line.

3. How to fill it in

Fill it in from top to bottom — this way default values will be substituted.

Field
What it is for / what happens on error

Organization (required)
For which legal entity the contributions were refunded. If you have several organizations and select the wrong one — the movements will go to the wrong accounts and into the wrong form 200.00.

Date (required)
The date the refund was received into the account. By it the document falls into the reporting period. Set the actual crediting date, not the application date — otherwise the mutual settlements will "drift" between months.

Bank account (organization's account)
The account to which the fund returned the money. It is exactly what goes into the debit of the entry. If you make a mistake — the money will "arrive" in the wrong settlement account, and the bank statement will not reconcile.

Fund / recipient
State Corporation "Government for Citizens" (administrator of the ENPF). Needed for correct mutual settlements with the fund.

Month (refund period)
The period for which the contributions are actually being refunded. Critical: if you set the current month instead of the one for which the overpayment occurred, the amounts by employee in the calculations will not net out.

Tabular section (required — at least one row):

Column
What to enter

Employee (required)
The employee for whom the OPV was refunded. It cannot be left empty — the refund will "hang" without a link, and the employee's savings will not be corrected.

Type of contribution / type of payment
OPV (if necessary — OPVR). Determines exactly which payment is being reduced.

Refund amount (required)
Exactly the amount that was returned from the fund for this employee. It must match the amount in the statement; if there is a discrepancy, the bank and the accounting records will not close.

Comment
The reason for the refund (overpayment, contribution for a dismissed employee, etc.) — will be useful during reconciliation.

The total of the tabular section must equal the amount received into the account. Check this before posting.

4. Worked example with entries

Situation. Employee Akhmetov K. was dismissed on 28.02.2026. In March the accountant mistakenly withheld and transferred OPV of 10% from the amount of 450,000 ₸ for him once again — 45,000 ₸. The error was noticed, an application was filed with the State Corporation, and on 20.04.2026 45,000 ₸ was returned to the current account (acc. 1030).

Filling in: Date — 20.04.2026; account — 1030; fund — State Corporation; refund month — March 2026; row: Akhmetov K., OPV, 45,000 ₸.

Entry upon posting:

Dr
Cr
Amount, ₸
Description

1030
3220
45,000
Refund of OPV from the fund credited to the current account

The entry restores the liability on the pension contributions account (3220). Next you return the money to the employee himself as a separate operation — for example, at payout: Dr 3220 Cr 3350 (transfer to payroll liability), then Dr 3350 Cr 1030 upon disbursement. If the employee no longer works and a refund is not due to him under the fund's rules — the amount remains on 3220 until final settlement with the administrator.

Reminder on 2026 rates: OPV — 10% with a base cap of 50 MZP (50 × 85,000 = 4,250,000 ₸ per month). It is exactly 10% that is involved in calculating the amount to be refunded.

5. Types of operation

The document works with mandatory pension payments and covers the following refund reasons:

- Refund of excessively (erroneously) transferred OPV — double transfer, a technical error in the amount.

- Refund of OPV for a dismissed/departed employee, for whom the contribution went out after dismissal.

- Refund upon recalculation — when the base has been recalculated downward, but the contributions have already been paid.

- Refund of OPVR (mandatory employer pension contributions, 3.5%), if the configuration in your release separates types of contributions in this document.

6. What is generated upon posting

Accounting entry — for the refund amount: Dr 1030 Cr 3220 (for each employee in the mutual settlements analytics).

Register movements:

- register of mutual settlements with funds (ENPF/State Corporation) — reduction of the debt/overpayment;

- registers of accounting for calculated and paid contributions by employees — correction of OPV amounts so that the data falls into form 200.00 and the contribution summaries;

- if necessary — movements in mutual settlements with employees.

The document does NOT generate electronic documents (ESF/SNT). ESF and SNT are issued for the sale of goods, works, services; the refund of pension contributions has nothing to do with VAT turnover, so no electronic invoices are created here.

7. Printed forms

The document relates to settlements on contributions, not to commodity operations, so it does not have its own regulated printed form (like an invoice or an ESF). For reconciliation use:

- the standard printout of the document form (the "Print" / "More" button) — as primary confirmation of the operation;

- reports by registers: the balance sheet for account 3220, summaries of calculated contributions, as well as data of declaration 200.00 to control the total OPV amount for the period.

8. Common mistakes

- "The 'Employee' field is not filled in" / "Required fields are not filled in". The row of the tabular section is empty. Specify the employee and the type of contribution — without a link the refund will not be posted.

- "The refund amount exceeds the amount of calculated (paid) contributions". You are trying to refund more than was accrued/paid for the period. Check the refund month and the amounts in the OPV summary — most likely the wrong period is selected.

- The bank statement does not reconcile. The document total does not equal the amount credited to 1030. Check the amount in the row against the statement down to the penny.

- The refund is "not visible" in form 200.00. The current month is specified instead of the period for which the overpayment occurred. Correct the "Month" field to the period of the actual accrual and repost.

- The wrong organization is selected. The movements went to the wrong accounts. Change the organization and repost — in the list check that account 1030 belongs to the correct legal entity.

9. FAQ

How to reflect the refund of OPV from the ENPF in 1C for Kazakhstan?
Through the document "OPV, refund of contributions" (Документ.ОПВВозвратВзносов) in the "Payroll" section. Specify the organization, the crediting date, account 1030, the fund, the period and the employee with the refund amount.

What entry is generated upon the refund of pension contributions?
The main one is Dr 1030 Cr 3220 for the amount returned to the account. The refund to the employee is posted separately: Dr 3220 Cr 3350, then Dr 3350 Cr 1030 upon payout.

Is an ESF issued upon the refund of OPV?
No. ESF and SNT are drawn up for the sale of GWS and taxable VAT turnover (in 2026 the rate is 16%). The refund of contributions has nothing to do with VAT.

Which period should be specified in the document?
The month for which the excess payment was made, not the month when the money was returned. The correctness of the mutual settlements and form 200.00 depends on this.

Do I need to return the withheld OPV to the employee?
If the contribution was withheld from his income erroneously — yes, the money is due to the employee. The refund from the fund restores the liability on 3220, and the disbursement to the employee you arrange at payroll payout.

Can OPV be refunded for a dismissed employee?
Yes. Select him in the tabular section — the link will be preserved, and the amounts for him in the calculations will be corrected.

Why did the refund not reduce the amount in declaration 200.00?
Most likely the wrong period month is specified or the document is not posted. Check the "Month" field, repost and refresh the report.

On which account is OPV accounted for in BK 3.0?
Pension contribution liabilities are kept on account 3220; the receipt of money — on 1030; the payroll liability to the employee — 3350.

Does the document differ from an ordinary refund from a supplier?
Yes, these are different operations. A refund from a supplier goes through 3310/1030 and is linked to an ESF, whereas here it is mutual settlements with the fund via 3220 without electronic invoices.

10. Related documents

- On the basis of what it appears: previously posted payroll accrual and OPV withholding documents, payment documents for transferring contributions to the fund, as well as the refund application filed with the State Corporation.

- What is done next: after the refund is credited — payout to the employee (payroll payment statement / expense document for account 1030), if necessary — correction of accruals and resubmission of form 200.00.

- Related accounting objects: documents on social payments (SO 5%, OSMS 3%, VOSMS 2%, social tax 6%) — for them their own refund/correction documents are used, this document is responsible only for OPV (and, when separated, OPVR).

How to find out your release: "Help" → "About the program" — there the platform version and configuration release are indicated. This instruction has been prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_