Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
The 25th is coming up. Payroll for the previous month is closed, you have already calculated OPV, OPVR, SO, OSMS, VOSMS, IPN and social tax — and now these amounts are sitting as a credit balance on accounts 3120, 3150, 3210, 3211, 3220. It is time to remit them to the funds and the budget, otherwise penalties will start accruing. You open "Remittance to funds," reconcile the amounts against the payslip, and close out the entire month's obligation with a single document. Below is how to fill it in so that the balance on the liability accounts zeroes out rather than "hanging."
1. Purpose
The document records the payment of mandatory social and tax contributions for employees (or for the IP themselves) to the ENPF, GFSS, FSMS and the budget. It debits money from the current account and closes the accounts payable for accrued contributions, deductions and withheld IPN. It is the "payment" counterpart to the fund accrual document.
2. Where to find it
Menu path: the "Payroll" section (or "Taxes," depending on the interface setup) → the "Taxes and contributions" group → the "Remittance to funds" journal → the "Create" button.
A quick way to open the journal directly in 1C: copy the navigation link and paste it into the menu "Service" → "Go to navigation link" (or Ctrl+F11):
e1cib/list/Документ.СОПеречислениеВФонды
2a. How to find out your release
"Help" → "About" (or the "i" icon in the upper right corner). The window that opens shows the platform version (for example, 8.3.2x) and the configuration release — the line "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)." This guide is written for release 3.0.74.2. If yours is older — the field layout and accounts match, but check the rates: in 2026 the basic IPN deduction is already 30 MRP, and VAT is 16%.
3. How to fill it in
Fill in from top to bottom. Required fields are marked REQUIRED.
| Field | Why it matters and what happens if it is wrong |
|---|---|
| Organization — REQUIRED | It determines the chart of accounts, BIN and tax settings. If there are several organizations and you pick the wrong one — the payment will go "for the wrong payer," and the amounts in the 200.00/300.00 reporting will not match. |
| Date — REQUIRED | The date of the actual debit from the bank. It is the date on which the postings are generated and the period is determined. Set the date to the next month — and the payment will close the wrong accrual period, leaving a "hanging" balance in the current one. |
| Bank account — REQUIRED | The account (1030) from which the money leaves. A wrong account — the money will be debited from the wrong cash desk/current account, and the bank balance will diverge from the statement. |
| Type of remittance / Payment — REQUIRED | What exactly you are paying: OPV, OPVR, SO, OSMS, VOSMS, IPN, social tax, single payment. The type determines the liability account that will be closed and the recipient. Get the type wrong — and you will close the wrong account, one balance will become negative, the other untouched. |
| Amount — REQUIRED | Enter exactly the amount accrued for the period. Pay less — a debt and penalty will remain; more — an overpayment (debit balance) will form, which you will have to offset manually. |
| Recipient / Counterparty | The fund or the state revenue authority (the UGD at the place of registration, GTsVP). Needed for settlement analytics and for the payment order. |
| KBK and KNP | The budget classification code and the payment purpose code. Without a correct KBK, the bank/treasury will not allocate the payment to the right tax. |
| Cash flow item | For the cash flow statement (ODDS). If you leave it blank — the payment will fall into "Other" and distort the operating activities section. |
| Payment purpose | The text for the payment order: "OPV for August 2026," the period, the BIN. It affects only the printout/export, but the tax authority reads exactly this. |
Tip: fill in the document based on the fund accrual or pull in the amounts using the "Fill" button — then the amounts will be taken from the obligations accrued for the month, and you will not make a mistake down to the tiyin.
4. Worked example with postings
Scenario. LLP "Astana-Service," one employee, August 2026 salary — 300,000 ₸. 2026 indicators: MRP = 4,325 ₸, MZP = 85,000 ₸, IPN deduction = 30 MRP = 129,750 ₸.
Calculation of deductions and accruals from the salary:
| Payment | Rate and base | Amount |
|---|---|---|
| OPV (withheld) | 10% × 300,000 | 30,000 |
| VOSMS (withheld) | 2% × 300,000 | 6,000 |
| IPN base | 300,000 − 30,000 (OPV) − 6,000 (VOSMS) − 129,750 (deduction) | 134,250 |
| IPN (withheld) | 10% × 134,250 | 13,425 |
| OPVR (at the employer's expense) | 3.5% × 300,000 | 10,500 |
| SO (at the employer's expense) | 5% × (300,000 − 30,000) | 13,500 |
| OSMS (at the employer's expense) | 3% × 300,000 | 9,000 |
| Social tax | 6% × (300,000 − 30,000) − 13,500 (SO) | 2,700 |
The annual income is far below the ceilings (OPV — 50 MZP = 4,250,000 ₸ per month; IPN 15% — above 8,500 MRP per year), so we apply the base rates.
On September 25, 2026 you remit these amounts. The "Remittance to funds" document generates the postings (the credit side is always 1030 "Money in current accounts"):
| Dr | Cr | Amount, ₸ | What was closed |
|---|---|---|---|
| 3220 | 1030 | 30,000 | OPV → ENPF (via GTsVP) |
| 3220 | 1030 | 10,500 | OPVR → ENPF |
| 3210 | 1030 | 13,500 | SO → GFSS |
| 3211 | 1030 | 9,000 | OSMS → FSMS |
| 3211 | 1030 | 6,000 | VOSMS → FSMS |
| 3120 | 1030 | 13,425 | IPN → budget |
| 3150 | 1030 | 2,700 | Social tax → budget |
| 85,125 | Total from the current account |
After posting, the balance on 3120, 3150, 3210, 3211, 3220 for August should become zero. If some balance remains — you have either not paid everything or mixed up the payment type.
5. Types of operation
Within a single document all types of remittances are available — each as a line or a separate document:
- OPV — mandatory pension contributions (10%);
- OPVR — mandatory employer pension contributions (3.5%);
- SO — social contributions (5%) to the GFSS;
- OSMS — employer medical insurance contributions (3%);
- VOSMS — OSMS contributions from the employee (2%);
- IPN — withheld individual income tax;
- Social tax (6%);
- Single payment — for special regimes where OPV, SO, VOSMS, OSMS and IPN are paid as a single sum.
6. What is generated on posting
- Postings Dr (3120/3150/3210/3211/3220) Cr 1030 — closing the obligations and writing off the money (see the example).
- Movement in the cash register — for the ODDS and the bank balance.
- Movements in the tax/contribution settlement registers — "paid" for each type, so that forms 200.00/300.00 and the statement of settlement status show the fact of payment.
This document does NOT create electronic documents (ESF, SNT) — the ESF and SNT relate to the turnover of goods/services and VAT, not to social payments. Do not look for an ESF issuance here.
7. Printed forms
From the document (the "Print" button) the following are available:
- Payment order — for each payment, to send to the bank or the client-bank;
- Accounting statement — a breakdown of the postings.
8. Common mistakes
"The value of the attribute 'Bank account' is not filled in." The debit account has not been selected. Specify the organization's current account (1030); when filling in for the first time, add it to the "Bank accounts" reference book.
"The remittance amount exceeds the amount of accrued obligations." You are paying more than accrued. Check the payslip and the fund accrual document; in case of a deliberate overpayment (advance) — this is normal, but the remainder will fall to the debit of the liability account and will have to be offset next month.
After posting, a credit balance remains on account 3220. You paid OPV but forgot OPVR (or vice versa) — these are different lines. Add the missing payment type.
"Posting is prohibited. The document date is earlier than the accrual date." The payment date is set earlier than the salary was accrued. Set a date no earlier than the month-closing date.
The payment is not reflected in form 200.00 / the settlement statement. The wrong remittance type or KBK is specified — the movement in the settlement register went "to the wrong tax." Correct the payment type and KBK, repost.
9. FAQ
How does "Remittance to funds" differ from "Accrual to funds"? The accrual creates an obligation (Cr 3120/3150/3210/3211/3220) — this is a debt. The remittance settles this obligation and writes off the money from the bank (Dr of these accounts, Cr 1030). First the accrual, then the remittance.
Does the document generate an ESF or SNT? No. The ESF and SNT are documents for the sale of goods, works, services and VAT. Social payments are not issued in the IS ESF.
Can all contributions for a month be paid with a single document? Yes. Add lines for each type (OPV, OPVR, SO, OSMS, VOSMS, IPN, social tax) — the document will allocate them to their respective accounts. To print separate payment orders, the program will generate an order for each type.
What are the payment deadlines in 2026? OPV, OPVR, SO, OSMS, VOSMS, IPN and social tax — by the 25th of the month following the accrual month. A delay means a penalty for each day.
How to link the document with the bank statement? Usually this document is itself the reflection of the fact of payment. If you have already posted "Debit from the bank account," do not duplicate the payment — use only one, otherwise the money will be debited twice.
Why is the IPN deduction rate 30 MRP in my case? From 2026 the basic tax deduction is 30 MRP per month (129,750 ₸ at an MRP of 4,325 ₸), but no more than 360 MRP per year. The previous 14 MRP was the norm before 2026 and can no longer be applied.
Is there a ceiling on the OPV base? Yes. The maximum base for OPV is 50 MZP per month, that is 50 × 85,000 = 4,250,000 ₸. OPV is not withheld from income above the ceiling.
What is the "Single payment" among the operation types? This is a simplified payment regime for special-regime payers: OPV, VOSMS, OSMS, SO and IPN are remitted as a single sum at a single rate, and the state authority distributes it among the funds. Choose it only if your regime provides for a single payment.
An overpayment remains — what to do? A debit balance on the liability account is an overpayment. Next month the accrual will "consume" it, or arrange an offset/refund through the UGD. Do not touch the balance manually.
Which money account to use — 1030 or 1010? 1030 — a non-cash current account (the usual case). 1010 (cash desk) — only if you pay in cash, which practically never happens for fund contributions.
10. Related documents
- What it is entered based on: the "Accrual to funds" document / payroll calculation — the amounts to be paid are pulled from there.
- What is connected afterward: the 200.00 declarations (IPN and social tax, OPV, SO, contributions) and, if necessary, reconciliation with the statement of the status of settlements with the budget. The printed payment order goes to the bank/client-bank.
How to find out your release
The menu "Help" → "About" — there you will find the 1C:Enterprise platform version and the configuration release. This guide is relevant for "Accounting for Kazakhstan," edition 3.0, release 3.0.74.2. When updating the configuration, verify the rates and deductions — the 2026 statutory values (MRP 4,325 ₸, MZP 85,000 ₸, deduction 30 MRP, VAT 16%) are set in the tax settings.
Prepared for release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).