Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
At the end of the month, you are closing the payroll. The employer's pension contributions (ОПВР) have been accrued, part has been transferred, but there is a balance on the personal account in the taxpayer's cabinet — and you do not understand for which month and which employee it is "stuck". Or you received a notification about the debt on mandatory pension contributions from the employer, but everything is paid in your accounting. You open this report — and in a minute you see: how much has been accrued, how much has gone to the Unified Pension Fund (ЕНПФ), what remains outstanding and for which period. This is not a document or a declaration. It is an analytical snapshot of your debt to the unified pension system specifically regarding ОПВР.
1. Purpose
The report shows the structure of the debt on mandatory pension contributions from the employer (ОПВР) broken down by organizations, accrual periods, and individuals. You see the balance at the beginning, accrued, paid, and the balance at the end. It is needed for reconciliation with the ЕНПФ/КГД and for control before transferring contributions.
ОПВР is a contribution paid by the employer (not withheld from the employee's salary). In 2026, the ОПВР rate is 3.5% of the employee's income.
2. Where to find
Path in the interface:
- Payroll and Personnel → block Payroll Reports (or Taxes, Contributions, Deductions) → Structure of Organizations' Debt on ОПВР.
- Or: Reports → Standard / Payroll → the same report.
A quick way to open directly from 1C — navigation link. Copy it, click in 1C "Service" → "Go to navigation link" (or Shift+F11) and paste:
e1cib/list/Report.StructureOfOrganizationsDebtOnOPVR
2a. How to find out your release
Menu "Help" → "About the program". In the opened window:
- Platform version (for example, 8.3.24.x);
- Configuration: Accounting for Kazakhstan, version 3.0 and release number (you should have 3.0.74.2 or newer).
If the release is lower — the calculation of ОПВР and forms may differ; update through "Administration" → "Update configuration".
3. How to fill out (configure the report)
The report is not filled out like a document — you set the parameters and click "Generate". Let's break down each field.
| Field | Purpose | What will happen if set incorrectly |
|---|---|---|
| Period (MANDATORY) | Sets the interval for which the accruals and payments of ОПВР are calculated. | A period that is too narrow — you will "lose" the balance from previous months; too wide — you will mix closed periods with the current one. |
| Organization (MANDATORY when accounting for multiple legal entities) | Limits the data to one organization. | If left blank in a multi-entity database — you will see the total debt for all legal entities and will not understand whose balance it is. |
| Individual (filter) | Narrow the report down to one employee — convenient for searching for a "stuck" penny. | If you forget to remove the filter — you will decide that there is no debt, although it exists for other people. |
| Show initial balance / "Only debt" | Controls whether to see lines with zero and incoming balance. | With the "only debt" checkbox checked, lines with payments to zero will disappear — you may not notice an overpayment. |
| Grouping (Organization → Period → Individual) | Determines how the table is laid out. | If you remove grouping by period — you will not see for which month the debt is outstanding. |
| Currency | Always tenge (₸). | No need to change — contributions are only in tenge. |
Order: set Period → select Organization → if necessary, add a filter by individual → "Generate".
4. An example with numbers and entries
Organization: LLP "Astana Trade". Month: August 2026. Three employees.
ОПВР is calculated at a rate of 3.5% of the employee's income (paid by the employer). The lower limit of the base is 1 MZP (85,000 ₸), the upper limit is 50 MZP (4,250,000 ₸) per month. All salaries are within the base.
| Employee | Income (base), ₸ | ОПВР 3.5%, ₸ |
|---|---|---|
| Akhmetov A. | 300,000 | 10,500 |
| Ivanova S. | 200,000 | 7,000 |
| Kim D. | 150,000 | 5,250 |
| Total ОПВР accrued | 650,000 | 22,750 |
Additionally: at the beginning of August, there was a debt on ОПВР for July — 21,000 ₸. In August, it was transferred to the ЕНПФ. Contributions for August (22,750 ₸) have not yet been paid by the end of the month.
Entries that form this debt (from the documents "Payroll Accrual" and "Withdrawal from the Settlement Account"):
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| ОПВР accrued for August (employer's expenses) | 7210 | 3220 (ОПВР) | 22,750 |
| ОПВР for July transferred to ЕНПФ | 3220 (ОПВР) | 1030 | 21,000 |
The account 3220 "Liabilities for Pension Contributions" is maintained by sub-account/analytics of ОПВР. The expense account (7210 "Administrative Expenses") depends on where the employees are employed — it can be 8410, 7110, 2930, etc.
What the report for August will show:
| Organization | Balance at the beginning | Accrued | Paid | Balance at the end |
|---|---|---|---|---|
| LLP "Astana Trade" | 21,000 | 22,750 | 21,000 | 22,750 |
The total of 22,750 ₸ is your actual debt on ОПВР to the ЕНПФ as of 31.08.2026. This is the amount you pay by September 25.
5. Options and settings of the report
This is a report, so it has no "types of operations" — there are output options. The main ones:
- By organizations — total ОПВР debt for each legal entity.
- By accrual periods — broken down by months (you can see which month's "tail" is not closed).
- By individuals — detailing down to the employee.
- Only debt — completely hides paid lines.
- With initial balance / turnovers / final balance — a complete "chessboard" of debt.
Settings are saved: through "More" → "Save report option" you can fix your layout.
6. What the report shows (data sources)
The report does not create or generate documents — it only reads already made movements. Therefore:
- The report does not generate entries. The debt arises from the entries of payroll and payment documents (see section 4).
- ЭСФ and СНТ are not applied here — these are electronic documents for VAT/goods (ИС ЭСФ), they do not relate to payroll contributions.
- Source of numbers — registers of accounting for settlements on taxes, contributions, and deductions (movements on ОПВР), as well as data from accounting account 3220 regarding ОПВР. The report compares accrued amounts with transfers and outputs the balance.
If there is a line in the report that you do not expect — it means there is an unrecorded or incorrectly recorded document. The report is a mirror of accounting, not its source.
7. Printed forms
Like any report, there is no separate form — there is output and export:
- Print the generated table (Ctrl+P);
- Save as… — Excel (.xlsx), .mxl, PDF ("More" → "Save");
- Send the tabular document by email directly from 1C.
The report form is convenient to attach to the reconciliation act with the ЕНПФ or to the explanation in the КГД.
8. Common mistakes
"The mandatory field 'Period' is not filled in" The report will not be generated without a period. Set the interval (month/quarter) and try again.
The report is empty, although payroll has been accrued. Most often, the document "Payroll Accrual" has not been recorded or has been recorded outside the selected period. Check the recording and expand the period.
The amount in the report does not match the personal account in the taxpayer's cabinet. Usually, the reason is that the payment was recorded to the wrong KБК/on the wrong date, or the payment is reflected in a document without ОПВР analytics. Reconcile the document "Withdrawal from the Settlement Account": operation type "Transfer of taxes/contributions", article — specifically ОПВР.
In a multi-entity database, the debt is "inflated". The Organization is not selected — the report sums all legal entities. Set a filter for the required organization.
ОПВР was withheld from the employee's salary (appeared in the payslip as a withholding). This is a configuration error: ОПВР is paid by the employer, it is not withheld from the employee's income. Check the calculation type — ОПВР should go to expenses (Debit 7210/8410), not withholdings.
The debt "hangs" on a closed month, although payment was made. The payment was recorded without indicating the accrual period — the program did not "settle" the required month. Open the payment and fill in the period for which the contribution was transferred.
9. FAQ
What is ОПВР and how does it differ from ОПВ? ОПВ (10%) is withheld from the employee's income. ОПВР (3.5% in 2026) is paid by the employer in addition to the salary, from their own funds. The report shows only ОПВР.
What is the ОПВР rate in 2026? 3.5% of the employee's income. The base is limited from below by 1 MZP (85,000 ₸), and from above by 50 MZP (4,250,000 ₸) per month.
Does the report generate entries? No. This is an analytical report. Entries are made by payroll and payment documents; the report only shows the total.
Does it create an ЭСФ or СНТ? No. ЭСФ and СНТ are for sales and goods. They do not relate to pension contributions.
What account does ОПВР relate to? Accrual is in expenses (Debit 7210 "Administrative Expenses" or 8410/7110/2930 depending on the place of employment) with credit to the pension liability accounting account (3220, ОПВР analytics). Payment — Debit 3220 Credit 1030.
Why is the report empty? Payroll has not been recorded, the period is incorrect, or the organization has not been selected. Check these three points in order.
How to see the debt for only one employee? Add a filter for Individual and regenerate the report.
By what date should ОПВР be paid? By the 25th of the month following the month of accrual. The report on the last date of the month shows the amount to be transferred.
Can the report be exported to Excel? Yes: "More" → "Save" → format .xlsx (or PDF, .mxl).
Why is there an overpayment (negative balance) in the report? More was transferred than accrued or the payment was attributed to the wrong period. Check the withdrawal documents from the settlement account.
10. Related documents
The debt in the report is formed based on:
- "Payroll Accrual" — accrues ОПВР (Debit 7210 Credit 3220);
- "Payroll and Contributions Accrual" / regulatory operations on payroll — if extended accounting is used;
- "Withdrawal from the Settlement Account" (operation type "Transfer of taxes and contributions") — settles the debt.
Where the data goes next:
- to the individual income tax and social tax declaration (form 200.00) and attachments for contributions;
- to payment orders for transferring ОПВР to the ЕНПФ;
- to the reconciliation act with the ЕНПФ / КГД.
The logic is simple: payroll was accrued → ОПВР 3.5% arose → the report showed the debt → paid by the 25th → the report zeroed the balance.
How to find out your release
"Help" → "About the program" — there you will find the platform version and configuration release. This instruction is relevant for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. In newer releases