Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
End of the quarter. You sit down to reconcile with the FSMS and the calculation sheet for the OMSC, and the amounts "don't match": one figure was accrued, another was closed with a payment, and for one month there is even a tail that everyone forgot about. You open this report — and see in a minute where exactly the debt for contributions and payments for medical insurance has arisen: for which month, for which organization, accrued / paid / balance. This is not a document that conducts anything — it is an "X-ray" of your calculations for OMSC.
1. Purpose
The report shows the structure of the debt for mandatory social medical insurance: how much was accrued for OMSC (employer's contributions, 3%) and VOSMC (employee's contributions, 2%), how much was transferred, and what balance "hangs" at the end of the period — broken down by organizations, months of accrual, and types of payments. It serves for reconciliation with the fund and for controlling the timeliness of payments.
2. Where to find
Section "Salary" (or "Reports" → block "Taxes, contributions, deductions") → group of reports on taxes and contributions → "Structure of organizations' debt for OMSC contributions".
Or through "All functions" → Reports.
Direct navigation link (menu "Service" → "Go to navigation link", paste and click "Go"):
e1cib/list/Report.StructureOfOrganizationsDebtForOSMCContributions
The link opens the report immediately, bypassing the menu search — it's convenient to add to favorites.
2a. How to find out your release
Main menu (icon in the upper left corner) → "Help" → "About the program". In the opened window, you will see the platform version (for example, 8.3.24) and the configuration release — the line "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". This instruction pertains to this release. The composition of the report fields may change between releases.
3. How to fill out (configure)
The report does not "fill in" anything in the database — you set the selection parameters in the header and click "Generate". Let's break down each field.
| Field | Purpose | What will happen if set incorrectly |
|---|---|---|
| Period (mandatory) | The boundaries for which we look at accruals and payments for OMSC. Usually set from the beginning of the year or from the beginning of the quarter to the end of the month. | A period that is too narrow will "cut off" accruals from previous months — you will see not a balance, but a fragment and decide that there is no debt. |
| Organization (mandatory if there are several in the database) | Filter by legal entity/sole proprietor. With multiple organizations, the report groups by them. | An empty field with multiple organizations will mix amounts from different legal entities — reconciliation with the fund will fail. |
| Type of payment / type of contributions | Separates OSMC (employer's contributions, 3%) and VOSMC (employee's contributions, 2%). | If the type is not specified, the two rates will combine into one figure, and you will not understand whose debt it is — the employer's or withheld from the employee. |
| Grouping | Builds breakdowns: by organization → by month of accrual → by employee. | Without a breakdown by months, you will not see for which specific period the tail was formed. |
| Detailing (collapse/expand) | Shows totals or breakdown to the source document. | In the "collapsed" view, you will not find the document that caused the discrepancy. |
| Selection | Additional conditions (specific employee, department). | Excessive selection will "hide" part of the debt. |
After configuring — click the "Generate" button. A double-click on the line (breakdown) takes you to the source document: salary accrual or payment order.
4. An example with numbers
Given. LLP "Alatau", Kazakhstan, 2026. For Q1, salaries were accrued to employees. Let's take one employee, salary 300,000 ₸/month.
Rates for 2026:
- OSMC (employer's contributions) — 3% of income;
- VOSMC (employee's contributions) — 2% of income.
Calculation for the month for this employee:
- OSMC = 300,000 × 3% = 9,000 ₸;
- VOSMC = 300,000 × 2% = 6,000 ₸.
For the quarter (3 months), the total accrued for all employees:
- Total OSMC: 27,000 ₸ (conditionally for one employee, for clarity);
- Total VOSMC: 18,000 ₸.
Paid by payment orders: for January and February — fully, for March the payment did not go through (forgot to send). So, OSMC paid 18,000 ₸, VOSMC 12,000 ₸.
What the report will show:
| Month | OSMC accrued | OSMC paid | OSMC debt | VOSMC accrued | VOSMC paid | VOSMC debt |
|---|---|---|---|---|---|---|
| January | 9,000 | 9,000 | 0 | 6,000 | 6,000 | 0 |
| February | 9,000 | 9,000 | 0 | 6,000 | 6,000 | 0 |
| March | 9,000 | 0 | 9,000 | 6,000 | 0 | 6,000 |
| Total | 27,000 | 18,000 | 9,000 | 18,000 | 12,000 | 6,000 |
Conclusion from the report: there is a debt of 9,000 ₸ OSMC + 6,000 ₸ VOSMC for March before the fund. The reason is the unprocessed payment.
Entries that formed these figures (the report does not create entries — it reads the movements of salary and payment documents). Accrual of OSMC/VOSMC for the month:
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Accrued OSMC contributions (employer's expense) | 7210 (administrative expenses) | 3210 (liabilities for OSMC) | 9,000 |
| Withheld VOSMC contributions from employee's salary | 3350 (payroll calculations) | 3210 (liabilities for VOSMC) | 6,000 |
| Transferred OSMC + VOSMC to the fund (for January) | 3210 | 1030 (current account) | 15,000 |
There is no entry for the transfer for March — hence the balance on 3210 remains at 15,000 ₸ (9,000 + 6,000). This report laid out this balance by types.
The account for accounting liabilities for OSMC/VOSMC in BK 3.0 is 3210 "Liabilities for social insurance" (by the respective type of payment). The specific sub-account/analytics depends on the settings of the chart of accounts in your database — this point should be checked with the accounting policy settings.
5. Types of operations
The report does not have "types of operations" in the sense of documents. Practically, you use it in three modes:
- By types of payments — separately OSMC (3%) and VOSMC (2%);
- By periods of accrual — monthly audit, where we look for "tails";
- By counterparty/organization — if you manage several legal entities, a summary for each.
6. What is generated during formation
The report is read-only. It does not create entries, does not generate ESF or STN (these are documents for commodity and tax accounting, they do not relate to payroll contributions) and does not make movements in registers. It reads:
- movements on account 3210 (accrued/paid OSMC and VOSMC);
- data from payroll calculation registers, where accrued contributions and deductions are stored;
- payment documents (withdrawals from the current account for medical insurance).
The result is a tabular document on the screen that can be saved, printed, or exported to Excel.
7. Printed forms
The report does not have a separate blank of a regulated form — the result itself is already a printed form. Available:
- Print the tabular document (button "Print" / Ctrl+P);
- Save to file:
.xlsx,.pdf,.mxl; - Send the result by email with the "Send" button (if the account is configured).
For official submission to the fund, use not this report, but the regulated reporting (calculation for OSMC as part of form 200.00) in the section "Reports" → "Regulated reports". This report is a management control tool for internal reconciliation.
8. Common mistakes
"The mandatory attribute 'Organization' is not filled" — when there are several legal entities in the database. Specify the organization in the header and re-generate.
The report is empty, although salaries have been accrued. The reason is that the period does not cover the month of accrual, or the "Salary Accrual" documents are not processed. Check the period boundaries and the processing of documents (there should be no "gray" lines in the salary list).
The debt "hangs", although you paid. Classic: the payment order is processed, but it does not specify (or specifies incorrectly) the purpose — the type of payment OSMC/VOSMC or account 3210. Drill down into the debt breakdown, open the payment document, and check the analytics.
OSMC and VOSMC "merged" into one amount. Grouping/filtering by type of payment is not set. Add a breakdown by type — 3% and 2% will separate.
The debt is more than it should be. Often this is double accrual: the salary was recalculated and reprocessed, but the reversal did not go through. Reconcile accruals by month in the breakdown.
9. FAQ
Q: What is the difference between OSMC and VOSMC in the report? A: OSMC is employer's contributions at a rate of 3% (enterprise expense). VOSMC is employee's contributions at a rate of 2%, which are withheld from their salary. The report shows them separately if you set grouping by type of payment.
Q: What rates apply in 2026? A: OSMC employer contributions — 3%, VOSMC employee contributions — 2% of the employee's income.
Q: Does this report create entries? A: No. This is an analytical report "read-only". Entries are made by "Salary Accrual" documents and payment orders, and the report only shows their total for OSMC.
Q: Does the report generate ESF or STN? A: No. ESF and STN relate to the sale of goods and services. They do not pertain to medical insurance contributions.
Q: Why is there a debt for March, but zero for January-February? A: This means that contributions for January and February were transferred, but the March payment was not processed or sent. Check for the presence of a payment order for March.
Q: Which account reflects the debt for OSMC? A: On account 3210 "Liabilities for social insurance" (by type of payment OSMC/VOSMC). The credit balance on it is your debt to the fund.
Q: How to drill down to the document that caused the discrepancy? A: By double-clicking on the required line (breakdown) — the source document will open: salary accrual or payment order.
Q: Can I build a report for several organizations at once? A: Yes, if you leave the breakdown by organizations in the grouping and do not set a strict filter for one. The report will output a summary with totals for each legal entity.
Q: Is there a ceiling for the OSMC base? A: Yes, the base for OSMC/VOSMC is limited from above. The maximum income for calculation is considered from the MZP (in 2026, MZP = 85,000 ₸). If an employee's income exceeds the ceiling, the contribution is calculated from the maximum base, not from the entire amount.
Q: How does this report differ from form 200.00? A: Form 200.00 is regulated reporting for submission to government agencies. This report is an internal tool for reconciliation and finding discrepancies before filling out 200.00.
10. Related documents
- Salary accrual — the source of the accrued OSMC and VOSMC amounts (entries Dr 7210/8410 Cr 3210 and Dr 3350 Cr 3210).
- Payment order (outgoing) / Withdrawal from current account — settles the debt (Dr 3210 Cr 1030).
- Regulated report "Declaration on PIT and social tax" (form 200.00) — final reporting, where these same amounts go; this report is used for preliminary reconciliation.
- Accounting policy settings / chart of accounts — set the account and analytics for OSMC accounting.
How to find out your release: main