--- title: "Report \"Structure of Organizations' Debt to Employees\" in 1C:Accounting for Kazakhstan 3.0 - Complete Guide" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/otchet-struktura-zadolzhennosti-organizaciy-pered-rabotni-en source: BuhGPT --- # Report "Structure of Organizations' Debt to Employees" in 1C:Accounting for Kazakhstan 3.0 - Complete Guide > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of the month. The director asks: "How much do we currently owe people in salaries, and is there any overdue amount?" Or a request has come from the statistics authorities — to fill out a form on wage ar --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). End of the month. The director asks: "How much do we currently owe people in salaries, and is there any overdue amount?" Or a request has come from the statistics authorities — to fill out a form on wage arrears. Calculating manually based on payroll sheets takes a long time and is easy to make mistakes. You open this report — and in a couple of seconds, you see the remaining debt to employees as of the required date, broken down by types of payments and by departments. This is your quick "snapshot" of the accounts payable for the payroll account, without exporting to Excel. 1. Purpose The report shows how much the organization owes its employees as of the selected date: the balance of accrued but unpaid salaries, deposited amounts, and other calculations with personnel. This is an analytical (non-regulated) report — it does not post or send anything, it only reads accounting data and presents it in a structured format. The basis is the balance on account 3350 "Short-term liabilities for wages" and related accounts for calculations with personnel. 2. Where to find Two ways: - Section "Payroll" (or "Payroll and Personnel") → block "Payroll Reports" → "Structure of Organizations' Liabilities to Employees". - Through the menu "All Functions" → Reports, if the report panel is not fully configured. The quickest way is to open via the navigation link. Copy the line below, click in 1C Service (or the main menu "≡") → "Go to navigation link", paste it, and click "Go": e1cib/list/Report.StructureOfOrganizationsLiabilitiesToEmployees The report form will open with the button "Generate". 2a. How to find out your release Menu "Help" → "About the Program" (or the "i" icon in the upper right corner). In the opened window, you will see the platform version (for example, 8.3.24.xxxx) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The second number is important: the interface and the composition of report fields may differ in different releases. This instruction is based on 3.0.74.2. 3. How to fill out (configure the report) The report is not "filled out" like a document — you set the selection parameters, then click "Generate". Let's break down each field. - Period / Date — MANDATORY. Specifies the moment for calculating the remaining debt. Usually, this is the end of the month or the last day of the quarter. If you set the wrong date — you will see the debt at a different point in time: for example, before the advance payment, the amount will be higher than you need. Always check the date against the purpose (monthly reporting — the last calendar day of the month). - Organization — MANDATORY, if the database accounts for several legal entities. An empty field or "wrong" organization — and the numbers will mix or go to someone else's legal entity. Select the legal entity for which you are preparing the report. - Department — optional. Leave it empty to get the debt for the entire organization. Fill it in if you need the debt only for a workshop/branch. Empty = all; filled = only the selected department. - Employee / Individual — optional. Selection by a specific employee. Needed when resolving a dispute with one person; for a summary picture, leave it empty. - Settings/Groupings (button "Settings" or "Show settings") — here you choose how to break down the total: by departments, by employees, by types of calculations (accrued / withheld / paid / deposited). By default, the report is already set to a reasonable level of detail — no need to change it. After configuring, click "Generate". An empty result almost always means a non-empty database, but an incorrect period or organization — check these first. 4. Detailed example with numbers The organization LLP "Astana-Service", 3 employees. For August 2026, salaries were accrued, part was paid, and one employee is on vacation and has not been paid. Initial entries for August (in tenge): Operation Debit Credit Amount, ₸ Salaries accrued (wage fund) 7210 "Administrative expenses" 3350 900,000 Withheld OPE 10% (base cap — 50 MZP) 3350 3220 90,000 Withheld PIT 10% (after deductions, base — 30 MRP and OPE) 3350 3120 44,500 Withheld VOSMS 2% 3350 3210 18,000 Salaries paid to two employees from the current account 3350 1030 620,000 Calculating the balance of account 3350 as of 31.08.2026: - Credit turnover (accrued): 900,000 ₸ - Debit turnover (withholdings + payment): 90,000 + 44,500 + 18,000 + 620,000 = 772,500 ₸ - Balance (debt to employees) = 900,000 − 772,500 = 127,500 ₸ The report as of 31.08.2026 will show: Indicator Amount, ₸ Total debt to employees 127,500 including for the employee on vacation (not paid) 127,500 Deposited 0 This line — 127,500 ₸ — is the credit balance of 3350. The report does not accrue anything: it simply "reads" the result of your entries and shows it in a structured format. For reference: MZP = 85,000 ₸, MRP = 4,325 ₸, the basic deduction for PIT — 30 MRP/month; these amounts are involved in the calculation of the salary itself (document "Salary Accrual"), not in the report. 5. Types of operations The report does not have "types of operations" in the sense of a document — it does not conduct economic operations. But by purpose, it is used in several modes: - Debt as of date — the balance of accounts payable to personnel at the end of the period. - Overdue debt — amounts not paid on time (if the settings include a breakdown by the timing of occurrence). - Deposited amounts — accrued but not received by the employee and deposited. - Breakdown by departments / employees / types of payments — through groupings in the settings. 6. What is generated when forming The key difference from a document: the report does not create entries, does not make movements in registers, and does not generate electronic documents (ESF, SNT are not relevant here — this is the payroll block, not sales). When you click "Generate", the report: - reads balances and turnovers on account 3350 and related accounts for calculations with personnel (accounting register "Cost Accounting"); - reads data from payroll calculation registers (accrued/withheld/paid/deposited); - outputs the result in the form of a tabular document with a breakdown. You can double-click on any cell and get a breakdown — down to the specific documents of accrual and payment that formed the amount. This is the main tool when the number "does not match": the breakdown will show which document gave the balance. 7. Print forms The report does not have a separate form — the printed form is the generated tabular document itself. Available: - Print — the "Print" button (printer icon) outputs the result to print. - Save — "Save as...": in Excel (.xlsx), .mxl, .pdf for sending to the accountant/director. - Send by email — directly from the report form (envelope icon). The print header contains the organization, period, and generation date — these are visible on the paper copy. 8. Common errors "Mandatory field 'Organization' not filled in" / "Period not specified" The report will not be generated without a period and (in a multi-entity database) an organization. Fill in both fields and try again. The report is empty, although there is clearly a debt. Common reasons: 1) the period is set to a date after the payment — the debt has already been settled; 2) the wrong organization is selected; 3) filtering by department/employee where there is no debt. Remove unnecessary filters, set the end of the required month. The amount in the report does not match the "Turnover and Balance Sheet" for 3350. Most often, the dates of the period have diverged or a different organization/department has been selected in the OSV. Generate the OSV for account 3350 on the same date and with the same filter — the numbers will match. If not — check for unposted accrual/payment documents. "Negative debt" (overpayment to the employee). This is not an error in the report: a minus means that the employee has been paid more than accrued (the advance exceeded the accrual, excess payment). Analyze the breakdown of the cell and, if necessary, accrue or withhold. The report shows old numbers after correcting the document. You edited the document but did not repost it or did not click "Generate" again. Repost the accrual/payment document and generate the report again. 9. FAQ Is this a regulated report for submission to government agencies? No. This is an internal analytical report. The data from it is used to fill out statistical forms on wage arrears, but the report itself is not sent anywhere. Which account does it use to calculate the debt? On account 3350 "Short-term liabilities for wages" and related accounts for calculations with personnel. The credit balance of 3350 is the debt to employees. Does the report make entries? No. Reports in 1C do not conduct operations and do not change accounting. It only reads and shows data already formed by your documents. Does it generate ESF or SNT? No. ESF and SNT relate to the sale of goods and services (IS ESF), not to calculations with personnel. They are not related to the payroll report. Why does the amount not match the employee's payroll sheet? The payroll sheet shows accruals/deductions for the period, while the report shows the remaining debt as of the date. If there was a payment between the end of the month and your date, the report will show less. Check on the same date. How to see which documents made up the amount? Double-click on the cell — a breakdown will open down to the documents "Salary Accrual" and "Salary Payment". Can I get the debt for only one department or employee? Yes. Fill in the "Department" or "Employee" field in the report header or add a filter in the settings. Does the report show deposited amounts? Yes, if you have salary deposits — they are displayed as a separate line in the debt structure. What date is best to generate for monthly reporting? On the last calendar day of the month. Then you will see the balance after all accruals and payments for that month. How to save the report in Excel? Generate the report, then "Save as..." → format .xlsx. Or copy the selected area and paste it into a table. 10. Related documents The report itself does not create anything "based on" and nothing is entered based on it — it only reads the results of other objects. The data for it is formed by: - "Salary Accrual (salary calculation)" — creates credit 3350 (accrued debt). - "Reflection of Withholdings" (PIT, OPE, VOSMS, etc.) — debit 3350, reduces debt. - "Salary Payment" / "Withdrawal from Bank Account" / "Cash Expense Order" — debit 3350 upon payment. - "Salary Deposit" — transfers unpaid amounts to deposit. To reconcile the total, use "Turnover and Balance Sheet for account 3350" and "Account Analysis" — they should give the same amounts as this report for the same date. How to find out your release: "Help" → "About the Program" — there you will find the platform and configuration release. This material was prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. In other releases, the composition of fields and groupings in the report may differ slightly. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_