Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of the month. You pay the single payment (SP) on the payroll fund, and the accountant handling budget settlements asks: "How much do we owe to the ЕНПФ, how much to the ФСМС, and how much ИПН remains unpaid?" In a regular balance sheet, the SP is "smeared" across several liability accounts, and assembling one clear picture by hand takes half a day. The report "Structure of organizations' debt on SP" does this in a couple of clicks: it shows what your single payment debt consists of — broken down by components (ОПВ, ОПВР, ВОСМС, ОСМС, СО, ИПН) and recipients.
1. Purpose
The report collects the outstanding debt balance on the single payment from the payroll fund and breaks it down into components: pension (ОПВ, ОПВР), medical (ВОСМС, ОСМС), social contributions (СО), and ИПН. You see how much was accrued, how much was paid, and how much you still owe to each recipient as of the selected date.
2. Where to find it
- Section "Payroll" (or "Taxes and reporting" → payroll fund block) → group "Reports" → "Structure of organizations' debt on SP".
- If the item is not visible — click "Navigation settings" in the reports subsection and add it to the panel.
The fastest way is to open it directly via a navigation link. Menu "Tools and settings" (☰ icon in the top right corner) → "File" → "Open"? No: use "Follow navigation link" (in the technical support functions menu) and paste:
e1cib/list/Отчет.СтруктураЗадолженностиОрганизацийПоЕП
The report form will open. Then you set the period and click "Generate".
2a. How to find out your release
"Help" (or ☰ → "About") → "About". The window will show two lines: the platform version (for example, 8.3.24.xxxx) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". The instructions below have been verified specifically on 3.0.74.2; on adjacent releases the field names match.
3. How to fill in (configure) the report
The report does not post anything — it reads already accumulated data. Therefore, the "fields" here are generation parameters. Let's go through each one.
| Parameter | Why it's needed | What happens if there's an error |
|---|---|---|
| Period (required) | The date as of which the debt balance is calculated. Usually you set the last day of the month or the reporting date. | Pick the wrong day and you'll see the debt before or after payment, and the figures "won't match" the payment order. |
| Organization (required if there are several in the database) | Filter by your legal entity. | Without a filter you'll mix the debt of different ТОО — the total will be meaningless. |
| SP components | Checkboxes for which types to show: ОПВ, ОПВР, ВОСМС, ОСМС, СО, ИПН. | Uncheck a needed box and part of the debt will "disappear" from the total. |
| Grouping | How to break down the rows: by components, by recipients, by accrual months. | Inconvenient grouping — you won't find for which month the debt is "outstanding". |
| Indicators | Accrued / Paid / Balance. All three can be displayed. | Leave only "Balance" and you won't see what exactly you underpaid. |
| Filter by recipient | Narrow down to ЕНПФ, ФСМС, ГФСС, or budget (ИПН). | Useful when reconciling with a single government body. |
Workflow: set the Period → select the Organization → if necessary, open "Settings" (button at the top) and enable the needed groupings/indicators → "Generate".
4. Worked example with figures
Given. ТОО "Astana Stroy" applies the regime with payment of the single payment. Payroll fund for August 2026 — 2,000,000 ₸. The SP for the month was accrued and distributed among components. During the month, part was transferred to the budget and funds.
Accrued for August 2026 (SP components):
| Component | Recipient | Accrued, ₸ |
|---|---|---|
| ОПВ 10% | ЕНПФ | 200 000 |
| ОПВР 3.5% | ЕНПФ | 70 000 |
| ОСМС 3% | ФСМС | 60 000 |
| ВОСМС 2% | ФСМС | 40 000 |
| СО 5% | ГФСС | 100 000 |
| ИПН 10% (after deduction) | Budget | 13 000 |
| Total SP | 483 000 |
Reminder on 2026 rates: the basic ИПН deduction is 30 МРП per month (МРП = 4,325 ₸), ИПН 10%, ОПВ 10% (base cap 50 МЗП, МЗП = 85,000 ₸), ОПВР 3.5%, ОСМС 3%, ВОСМС 2%, СО 5%. The SP rate for 2026 is set by the НК РК as a single percentage, which is then distributed among recipients in the specified shares.
Paid in August: 300,000 ₸ (partially — ОПВ 200,000 and ОСМС 60,000 and СО 40,000).
The report as of 31.08.2026 will show the outstanding debt balance:
| Component | Accrued | Paid | Balance (debt) |
|---|---|---|---|
| ОПВ (ЕНПФ) | 200 000 | 200 000 | 0 |
| ОПВР (ЕНПФ) | 70 000 | 0 | 70 000 |
| ОСМС (ФСМС) | 60 000 | 60 000 | 0 |
| ВОСМС (ФСМС) | 40 000 | 0 | 40 000 |
| СО (ГФСС) | 100 000 | 40 000 | 60 000 |
| ИПН (budget) | 13 000 | 0 | 13 000 |
| Total | 483 000 | 300 000 | 183 000 |
Conclusion from the report: the debt is 183,000 ₸, of which for ЕНПФ (ОПВР) — 70,000, for ФСМС (ВОСМС) — 40,000, for ГФСС (СО) — 60,000, for ИПН — 13,000. These are exactly the amounts you settle with payment orders before the payment deadline.
The postings that form this debt (created by the SP/payroll accrual document, not the report itself):
| Dr | Cr | Amount, ₸ | Meaning |
|---|---|---|---|
| 7210 (payroll expenses) | 3220 "ОПВ" | 200 000 | ОПВ accrued |
| 7210 | 3230 "ОПВР" | 70 000 | ОПВР accrued |
| 7210 | 3211 "ОСМС" | 60 000 | ОСМС contributions accrued |
| 3350 (settlements with employees) | 3212 "ВОСМС" | 40 000 | ВОСМС contributions withheld |
| 7210 | 3210 "СО" | 100 000 | Social contributions accrued |
| 3350 | 3120 "ИПН" | 13 000 | ИПН withheld |
The exact numbering of the ОСМС/ВОСМС liability sub-accounts (3211/3212 or 3213/3214) depends on the chart of accounts settings in your database — this is worth checking in the "Chart of accounts" section. The other accounts (3120 ИПН, 3210 СО, 3220 ОПВ, 3230 ОПВР) are standard.
On payment: Dr 3220/3210/3211… Cr 1030 (money from the current account). The credit balance of these accounts as of the report date is exactly the debt you see in the SP structure.
5. Operation types / report variants
The report has no separate "operation types" — there are generation variants ("Select variant" button):
- By SP components — ОПВ, ОПВР, ВОСМС, ОСМС, СО, ИПН as separate rows.
- By recipients — ЕНПФ, ФСМС, ГФСС, budget (ИПН).
- By accrual periods — shows for which month the debt is outstanding.
- Collapsed total — a single row "Total SP debt" for quick reconciliation.
6. What is generated during generation
The report is not a document: it makes no postings, creates no ЭСФ or СНТ, and writes no movements to registers. It only reads balances on liability accounts (3120, 3210, 3211/3212, 3220, 3230) and SP calculation register data generated by accrual and payment documents. Therefore, if the figures are "wrong", you need to correct the source documents (SP accrual, payment orders), not the report.
7. Printed forms
- Printing the generated report — the "Print" button on the spreadsheet document panel (standard printer output).
- Saving — the "Save" button → export to Excel (.xlsx), PDF, mxl.
- Sending by email — from the spreadsheet document panel.
This report has no separate regulated forms (like ЭСФ or СНТ) — it is an internal analytical report.
8. Common errors
"The value of the 'Organization' attribute is not filled in" You did not select a legal entity, but there are several in the database. Specify the organization in the report header and generate again.
The report is empty, although there is a debt. Most often, a needed component's checkbox is unchecked, or too narrow a period is set. Check "Settings" → enable all components, set the period to the last day of the month.
The balance is negative (overpayment) where you did not expect it. The payment went through before the accrual or twice. Open the breakdown (double-click on the amount) — you'll see the documents, generate the account balance sheet, and find the extra payment order.
The amount in the report does not match form 200.00. The report shows the debt balance (accrued minus paid), while the declaration shows accruals for the period. These are different indicators. For reconciliation, display the "Accrued" column, not "Balance".
"No data found for the report" / no rows at all. No SP accrual documents were posted for the period, or the organization was not switched to the single payment regime. Check the payroll accounting policy settings and the presence of accrual documents.
9. FAQ
Q: How does the SP differ from the usual payment of taxes and contributions? A: The single payment on the payroll fund combines ИПН, ОПВ, ОПВР, ОСМС, ВОСМС, and СО into one payment at a single rate, which is then distributed among recipients. The report is exactly what shows this distribution in the debt balance.
Q: Why is there no social tax and VAT in the structure? A: SP payers do not pay social tax on this income, and VAT has no relation to labor remuneration. The report covers only the single payment components.
Q: As of what date should I take the period? A: For control before payment — the last day of the accrual month. For reconciliation with the fund — the date as of which the fund shows your debt.
Q: Does the report make postings? A: No. It is an analytical report; it only reads already generated data. Postings are created by SP accrual documents and payment orders.
Q: How can I see for which exact month the debt remains? A: In "Settings", enable the "By accrual periods" grouping — the debt will be broken down by months.
Q: Can the amount be broken down to the document? A: Yes, a double-click on the figure opens the breakdown — a list of documents and postings from which it was formed.
Q: Why is ОПВ suddenly "zero", although the salary is large? A: ОПВ has a base cap — 50 МЗП (50 × 85,000 = 4,250,000 ₸ per month per employee). ОПВ is not accrued on amounts above the cap, so the debt may be lower than expected.
Q: Does the report account for the basic ИПН deduction? A: Yes, indirectly: the ИПН in the report is already the calculated tax after the basic deduction of 30 МРП per month (no more than 360 МРП per year). The report shows the withholding total, not the base.
Q: How do I export the report to the payroll accountant? A: The "Save" button → Excel or PDF, or "Print". The data will be saved exactly as generated.
10. Related documents
Where the data comes from (sources):
- Payroll accrual / Single payment accrual — generates the accrued ОПВ, ОПВР, ВОСМС, ОСМС, СО, ИПН.
- Write-off from the settlement account / Outgoing payment order — reduces the debt (SP payment).
- Accounting policy (payroll fund) — determines that the organization applies the SP regime.
What is done based on the report data:
- Generate payment orders for the missing components (SP / by recipients) before the payment deadline.
- Reconcile with the form 200.00 declaration and with the ЕНПФ / ФСМС personal accounts.
- Prepare a reconciliation report with the funds in case of discrepancies.
How to find out your release once more
"Help" → "About": there you'll find the platform 8.3.x and the configuration release. If yours is not 3.0.74.2 — check the location of the report item: in different releases it may be in "Payroll" or in "Taxes and reporting".
The instructions were prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.