--- title: "Report \"Structure of Organizations' Debt on Social Security Contributions\" in 1C:Accounting for Kazakhstan 3.0" 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-po-opv-v-1s-b-en source: BuhGPT --- # Report "Structure of Organizations' Debt on Social Security Contributions" in 1C:Accounting for Kazakhstan 3.0 > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The twenty-fifth is approaching, time to pay the mandatory pension contributions (MPC). You manage several legal entities (or several divisions in one database), and before making the payment, you want to s --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). The twenty-fifth is approaching, time to pay the mandatory pension contributions (MPC). You manage several legal entities (or several divisions in one database), and before making the payment, you want to see the overall picture: who accrued how much, who paid, and what "tail" carries over to the next month. Even worse — if the State Center for Pension Payments (GCP) sent a reconciliation, and your accounting shows a different debt figure for mandatory pension contributions. You open this report — and instead of sifting through the turnover for each employee, you can see the structure of the MPC debt by organizations and periods in just a minute. 1. Purpose The report shows the structure of the debt for mandatory pension contributions (MPC) by organizations: initial debt balance, accrued for the period, withheld/paid, and balance at the end. This is a management-control tool before paying the MPC and reconciling with the GCP. The report only reads accounting data — it does not post or change anything. 2. Where to find Path in the interface: - Payroll → Payroll Reports → Structure of Organizations' Debt for MPC, or - Reports → Taxes and Contributions (Standard Reports) → Structure of Organizations' Debt for MPC. If the item is not visible — enable it through More / Navigation Settings in the "Payroll" section or use the command search bar (the "magnifying glass" icon at the top). The fastest way to open it directly through the navigation link. Copy the line, then Service (main menu, icon ≡) → Go to Navigation Link (or Ctrl+F11 in a client that supports the command), paste it, and click "Go": e1cib/list/Report.StructureOfOrganizationsDebtForMPC 2a. How to know your release Menu Help → About the Program (or the icon ≡ at the top → "About the Program"). In the opened window, there are two key lines: platform version (for example, 8.3.24.x) and configuration release "Accounting for Kazakhstan" — for example, 3.0.74.2. The instructions below are verified specifically on this release; in other builds, the names of fields and columns may differ slightly. 3. How to fill in (report settings) The report is not "filled out" like a document — you set the formation parameters and click "Generate". Let's break down each field: why it is needed and what will happen if it is set incorrectly. Field Mandatory Why it is needed / what will happen in case of error Period (from / to) ✅ yes The boundaries for which the accruals and payments of MPC are calculated. Usually, you set the calendar month. If the period is wider than a month — you will see the accumulated debt, not the debt for a specific reporting month. If you forget to set the end of the period — future movements will be included, and the balance will "float". Organization ✅ yes (if there are several in the database) Which legal entity to calculate for. If left blank when there are multiple organizations — the report will either require a selection or lump everything together, and the figures will not match the GCP reconciliation for a specific BIN. Grouping (rows) no How to lay out the data: by organizations, by months, by divisions. Affects only the view, not the amounts. Filter no Limits the sample (for example, one division or one organization from the list). If you set an unnecessary filter — part of the debt will "disappear" from the total, although it exists in the accounting. Show zero balances no A checkbox to see organizations with zero debt. By default, they are hidden — do not be alarmed if the line "disappeared": it means the debt is closed. Report variant no Ready presets (condensed / expanded / by months). Convenient to save your variant through "More → Save Report Variant". Order of work: set period → select organization → if necessary, grouping/filter → "Generate". Column and grouping settings are available via the "Settings" button (the "Advanced" mode opens the full structure of fields and filters). 4. An example with numbers Condition. LLP "Astra", July 2026. One employee — the director with a salary of 1,500,000 ₸. MPC is withheld at 10%. Checking the MPC base ceiling: 50 MZP = 50 × 85,000 = 4,250,000 ₸ per month. The salary of 1,500,000 ₸ is below the ceiling, so the entire amount is taxable. - MPC for July = 1,500,000 × 10% = 150,000 ₸. - Initial debt for MPC on 01.07.2026 (not paid for June) = 20,000 ₸. - In July, paid to the ENPF for June = 20,000 ₸ and partially for July = 100,000 ₸, totaling 120,000 ₸. What the report will show for LLP "Astra" for July: Indicator Amount, ₸ Debt balance at the beginning 20,000 Accrued (withheld) MPC 150,000 Transferred to ENPF 120,000 Debt balance at the end 50,000 Verification: 20,000 + 150,000 − 120,000 = 50,000 ₸ — this "tail" carries over to August. The entries behind these figures (MPC accounting is kept on account 3220 "Liabilities for Pension Contributions"): Operation Debit Credit Amount, ₸ MPC withheld from the director's salary 3350 3220 150,000 MPC transferred to ENPF from the current account 3220 1030 120,000 The credit balance on account 3220 at the end of July = 50,000 ₸ — this is the "debt balance at the end" in the report. If you open the turnover and balance statement for account 3220 for the same period, the ending balance must match the total of this report. If it does not match — look for movements bypassing account 3220 or entries made retroactively. 5. Types of operations / formation options The report does not have "types of operations" like a document. There are formation options — ways to lay out the same data: - By organizations — summary for each legal entity (main mode, needed for reconciliation by BIN). - By months — dynamics of debt month by month within the period. - By divisions — if MPC is detailed by places of occurrence. - With showing zero balances — control to ensure that all closed debts are indeed zero. 6. What is formed when executed The report is read-only. It does not create entries, does not form electronic invoices (ESF) and social tax (ST), does not write movements to registers. It only selects already existing data: - turnovers and balances on account 3220 "Liabilities for Pension Contributions"; - data from registers of contributions and withholdings for employees (accrued and transferred MPC). No ESF/ST documents are present and should not be — this is a payroll-tax block, not a sales report. The report result can be saved (in Excel, PDF, spreadsheet document) via "Save As" and printed via "Print". 7. Printed forms There are no separate regulated forms for the report — the generated tabular form is printed: - Print (Ctrl+P) — outputs the current view of the report to the printer. - Save as — export to .xlsx, .pdf, .mxl for attachment to reconciliation with GCP/ENPF. The official payment and reporting form for MPC (tax return form 200.00 and payment orders for transfer to ENPF) is generated in other objects — this report serves for internal verification before their submission. 8. Common errors "Mandatory field 'Organization' not filled in" / "Period not specified". The report does not calculate without the boundaries of the period and organization (when there are several legal entities). Fill in both fields and repeat "Generate". The report is empty, although there is a debt. Most likely, an unnecessary filter is enabled or the checkbox for the required division is unchecked. Open "Settings", clear the filters, check the period. A second common case — the checkbox for hiding zeros is checked, and the required balance has accidentally been zeroed out by a correction document. The report total does not match the turnover statement for account 3220. Look for: entries for MPC made directly in account 3220 by manual operation bypassing accrual documents; transfers not attributed to 3220; movements made retroactively after the last "Month Closing". Recalculate the payroll and repost documents for the period. The debt is "overstated" by the amount exceeding the base ceiling. If the taxable base for the employee exceeded 50 MZP (4,250,000 ₸/month), the MPC should only be calculated on the ceiling. Check the withholding settings and repost the payroll — otherwise, the debt will inflate. Different amounts for two users. One of you generated the report before reposting the payroll. Click "Generate" again after "Month Closing" to ensure the data is current. 9. FAQ 1. How does this report differ from the turnover statement for account 3220? The turnover statement provides dry turnovers and balances for the account. This report immediately lays them out in the structure "beginning / accrued / paid / end" by organizations and months — more convenient for reconciliation with ENPF and GCP. 2. Does the report create entries? No. It only reads data. Entries for MPC are made by payroll accrual documents (Debit 3350 Credit 3220) and withdrawals from the current account (Debit 3220 Credit 1030). 3. What is the MPC rate and is there a base ceiling? MPC is 10%. The base is limited to 50 MZP per month: 50 × 85,000 = 4,250,000 ₸, meaning the maximum MPC per month is 425,000 ₸ per employee. 4. Here is the MPCR 3.5%? No. This report is for mandatory pension contributions of the employee (MPC 10%). Mandatory pension contributions of the employer (MPCR 3.5%) are a separate type of obligation and are not shown in this MPC report. 5. Why did the organization disappear from the report? Its debt for MPC is zero, and the display of zero balances is turned off. Enable the "Show zero balances" checkbox to see all legal entities. 6. How to export the report for reconciliation with GCP? Button "Save As" → format .xlsx or .pdf. Print — Ctrl+P. 7. For which period to set the boundaries? Usually, the calendar month for which you pay the MPC (deadline — by the 25th of the following month). For analyzing accumulated debt, take the period from the beginning of the year. 8. Why is the ending balance higher than I expected? Either not all transfers to ENPF have been processed in the database, or the accrual is wider than the payment. Reconcile the "accrued" and "transferred" columns line by line with the bank statement. 9. Does this report affect form 200.00? Directly — no, this is internal control. But the debt figures for MPC should match the data that goes into declaration 200.00 and payment documents to ENPF. 10. Can I see the debt for a specific employee? The report is tailored for the breakdown by organizations/divisions. For detailed information by name, use payroll reports on contributions and withholdings or the breakdown (double-click on the amount, if provided by the variant). 10. Related objects - Payroll and contributions accrual — source of the line "accrued MPC" (Debit 3350 Credit 3220). - Withdrawal from the current account / Payment order — source of the line "transferred" (Debit 3220 Credit 1030). - Turnover and balance statement for account 3220 — control reconciliation of the report total. - Declaration for PIT and social tax (tax return form 200.00) — final regulated reporting where MPC is reflected in total for the organization. - Month closing — before generating the report, perform it to ensure the data is final. How to know your release: menu Help → About the Program — it indicates the platform version and configuration release. The manual was prepared and verified on release 3.0.74.2 of the configuration "Accounting for Kazakhstan" (version 3.0). In other releases, the names of individual fields and columns may differ. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_