Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
An employee comes to you with a pay slip: "Why did I receive 250,575 in hand instead of the 300,000 salary? Where did the money go?" Opening the "Payroll Accrual" documents one by one takes too long, and you need to explain it here and now. Or another situation: you are closing the month, and the amount payable for OPV (mandatory pension contributions) in report 200.00 does not match what you see in the postings. In both cases, you need one screen where, for each employee, it is broken down: how much was accrued, how much IPN (individual income tax) and OPV were withheld, and how much the employer paid on top. This is the "Analysis of Employee Accruals for Organizations" report.
1. Purpose
The report shows accruals, deductions, taxes, and contributions for each employee for the selected period. It is not a document — it does not post anything and does not change anything. It reads already-posted payroll data and gathers it into a single table, which can be collapsed to a total per organization or expanded down to a specific type of accrual for a specific person.
2. Where to find it
Section "Payroll" → block "Payroll reports" (or "Reports") → "Analysis of Employee Accruals for Organizations".
If you do not want to search through the menu — open the report directly. Main menu → "Tools" → "Go to navigation link" (or the navigation field at the top of the window) and paste:
e1cib/list/Отчет.АнализНачисленийРаботникамОрганизаций
2a. How to find out your release
Main menu (icon in the upper left corner) → "Help" → "About the program". In the window that opens, you will see two lines: the platform version (for example, 8.3.24) and the configuration release ("Accounting for Kazakhstan", edition 3.0, version 3.0.74.2). Rely on the configuration release — the set of columns and the tax calculation algorithms depend on it.
3. How to fill in (configure) the report
The report is filled not by document fields, but by generation parameters. Set them and click "Generate".
| Parameter | Why it is needed | What happens if set incorrectly |
|---|---|---|
| Period (MANDATORY) | The boundaries for which accruals are taken. Usually a month or a quarter. | If you set a period in which the salary has not yet been accrued, you will get an empty report. If you capture an extra month, the totals will be "inflated". |
| Organization (MANDATORY if there are several in the database) | Limits the selection to one legal entity. | If not selected, employees of all organizations will be included, and reconciliation with reporting will fall apart. |
| Employee / Department / Position (filter) | Narrow down to one person or department. | If you leave the filter from the previous run, you will see the wrong people and decide that the data is missing. |
| Type of accrual (filter) | Show only salary, or only bonuses, or only sick leave. | Useful when analyzing a disputed amount: you enable one type — and see where the figure comes from. |
| Row groupings | Nesting order: Organization → Department → Employee → Type of accrual. | Too fine a grouping — a "wall of text". Too coarse — no detail per person is visible. |
| Indicators (columns) | What to display: accrued, IPN, OPV, OPVR, VOSMS, OSMS, SO, social tax, payable. | If you disable a needed column, there will not be enough data for reconciliation with form 200.00. |
All settings are hidden behind the "Settings" button (or "Show settings"). Save your variant via "More" → "Save report variant" so that you do not have to assemble the columns anew every month.
4. Worked example with figures
Conditions. An LLP (TOO) on the generally established regime. Employee Akhmetov A., salary 300,000 ₸, full-time, resident of the RK, application for the standard tax deduction submitted. Settlement month — January 2026. RK-2026 norms: MRP = 4,325 ₸, base IPN deduction = 30 MRP = 129,750 ₸.
What the report will show for this employee:
| Indicator | Rate / base | Amount, ₸ |
|---|---|---|
| Accrued (salary) | — | 300,000 |
| OPV (deduction) | 10% of 300,000 | 30,000 |
| VOSMS (deduction) | 2% of 300,000 | 6,000 |
| Tax deduction for IPN | 30 MRP | 129,750 |
| Taxable income for IPN | 300,000 − 30,000 − 6,000 − 129,750 | 134,250 |
| IPN (deduction) | 10% of 134,250 | 13,425 |
| Payable in hand | 300,000 − 30,000 − 6,000 − 13,425 | 250,575 |
Contributions and taxes at the employer's expense (on top of the salary):
| Indicator | Rate / base | Amount, ₸ |
|---|---|---|
| OPVR | 3.5% of 300,000 | 10,500 |
| OSMS | 3% of 300,000 | 9,000 |
| Social contributions (SO) | 5% of (300,000 − 30,000) | 13,500 |
| Social tax | 6% of (300,000 − 30,000 − 6,000) = 15,840, minus SO 13,500 | 2,340 |
The postings behind these figures (they are formed not by the report, but by the document "Reflection of payroll in accounting"; the report only shows the result):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Salary accrued | 7210 | 3350 | 300,000 |
| OPV withheld | 3350 | 3220 | 30,000 |
| VOSMS withheld | 3350 | 3210 | 6,000 |
| IPN withheld | 3350 | 3120 | 13,425 |
| OPVR accrued | 7210 | 3220 | 10,500 |
| OSMS accrued | 7210 | 3210 | 9,000 |
| Social contributions accrued | 7210 | 3210 | 13,500 |
| Social tax accrued | 7210 | 3150 | 2,340 |
The exact sub-accounts for medical insurance (VOSMS/OSMS) and OPVR depend on your setup of the payroll accounting accounts, but the account groups — 3120 (IPN), 3150 (social tax), 3210 (social insurance/medical insurance), 3220 (pension), 3350 (labor remuneration) — are typical for the RK chart of accounts.
5. Report variants and settings
The report does not have "operation types" like a document — but it has ready-made cross-sections that you assemble using groupings and filters:
- For the organization as a whole — the total of accruals and taxes for reconciliation with declaration 200.00.
- By departments — distribution of the payroll fund across departments.
- For a specific employee — that very analysis of "where the money from the salary went".
- By types of accrual — how much went to salaries, bonuses, vacation pay, sick leave separately.
- Deductions only or employer contributions only — via a filter by indicators.
6. What is created during generation
Nothing changes in the accounting. This is the key point: the report does not create postings, does not form ESF or SNT, does not make register movements. It reads already-existing data — payroll calculation registers, registers of taxes and contributions from individuals, mutual settlements with employees — and outputs them into a table. Therefore, if a figure in the report is incorrect, you need to fix the source document ("Payroll Accrual", "Reflection of payroll in accounting"), not the report.
7. Printed forms
The report itself is a printed form. The generated table can be:
- Printed — the "Print" button (printer icon).
- Saved to a file — "More" → "Save" in Excel (
.xlsx),.mxl, PDF, HTML formats. - Sent by email — "More" → "Send".
The report has no separate blank forms (as documents do) — exactly what you see on the screen is printed, taking into account the groupings and columns.
8. Common mistakes
"The value of the 'Organization' field is not selected" — in a multi-company database, the organization is not set. Open the settings, select the legal entity, and generate again.
The report is empty even though the salary is accrued. Most often — the wrong period (for example, December is set, but the accrual is in January) or a "hard" filter by employee remained from the previous run. Reset the settings: "More" → "Standard settings", set the period and organization.
The amounts in the report do not match the postings. This means some documents are not posted or "Reflection of payroll in accounting" is posted not for the entire period. Check that all "Payroll Accruals" and "Reflections of payroll in accounting" for the month are posted.
The IPN in the report is higher than expected. Usually the 30 MRP tax deduction has not been applied — the employee has no deduction application entered, or this is not their main place of work. Check the employee card and the deduction basis document.
"The report is generated, but there are no columns with contributions". The columns are disabled in the indicators setting. Go to "Settings" → "Indicators" and enable OPV, OSMS, VOSMS, SO, social tax.
9. FAQ
How can I see in the report why an employee has a small amount in hand? Group by employee and type of accrual, output the columns "Accrued", "IPN", "OPV", "VOSMS". The difference between "Accrued" and the sum of deductions is the amount payable.
Does the report create postings? No. It is an analytical report. Postings are created by payroll accrual and reflection documents, and the report only shows their result.
Why is OPV calculated at 10%, and the IPN deduction is 30 MRP? These are the RK norms for 2026: the OPV rate is 10%, the standard IPN tax deduction is 30 MRP per month (4,325 × 30 = 129,750 ₸), but no more than 360 MRP per year. The value of 14 MRP applied until 2026 and is no longer used.
How to reconcile the report with form 200.00? Generate it for the organization for the quarter, output the columns IPN, OPV, OPVR, SO, OSMS, VOSMS, social tax — the totals should match the corresponding lines of the declaration.
Is the base ceiling for OPV taken into account? Yes, the OPV base is limited to 50 MZP (50 × 85,000 = 4,250,000 ₸ per month). If the employee's income is higher, the report will show OPV calculated from the maximum base, not from the entire accrual.
Can I view data for all organizations at once? Yes — remove the filter by organization and add "Organization" to the row groupings. You will get a breakdown for each legal entity in the database.
Where do I select only bonuses or only sick leave? In the settings, set a filter by type of accrual or add "Type of accrual" to the groupings — then each row will be a separate accrual.
Why is the social tax in the example only 2,340 and not 6% of the salary? Social tax is calculated as 6% of the base (accrued minus OPV and VOSMS = 264,000 → 15,840) and is reduced by the amount of social contributions (13,500). The difference remains payable — 2,340 ₸. The report can show both the accrued social tax and the amount payable, depending on the column settings.
Does the report show amounts in tenge? Yes, payroll reports in the configuration are kept in the currency of regulated accounting — tenge (₸).
10. Related documents
The report reads data from the following documents — if a figure is incorrect, edit them:
- "Payroll Accrual for Employees of Organizations" — the main source of accruals and deductions.
- "Reflection of payroll in accounting" — forms the postings you reconcile with the report.
- "Sick leave", "Vacation", "One-time accrual" — enter the report as separate types of accruals.
- Tax deduction application / employee card — determine whether the 30 MRP deduction is applied.
Alongside this report, people usually use the "Pay slip", "Summary of accruals and deductions", and "Analysis of contributions and deductions" — they provide the same data in different cross-sections.
How to find out your release: Main menu → "Help" → "About the program" — there the platform version and configuration release are indicated.
This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. In other releases, the set of columns and the tax calculation algorithms may differ.