Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The Social Health Insurance Fund sent a reconciliation act — according to their data, you have a debt for mandatory social health insurance (OSMS) of 27,000 ₸, while you are sure that everything has been paid. Or the payroll accountant is going on vacation, and you want to quickly understand: how much OSMS contributions have been accrued, how much has been paid, and what is "hanging" at the end of the period. Opening the turnover for the account and manually extracting the necessary amounts takes a long time. There is a report that collects this into one table — "Structure of Organizations' Debt for OSMS Contributions".
1. Purpose
The report shows the movement and balance of debt to the Social Health Insurance Fund (SHIF) for employer's OSMS contributions (3%). In one table: debt at the beginning of the period, accrued, paid, debt at the end. This is not a document — it does not post anything, but reads already made movements and outputs their structure.
2. Where to find
Menu: section "Payroll" → group "Payroll Reports" (or section "Reports" → tax and contributions block) → "Structure of Organizations' Debt for OSMS Contributions".
Direct link 1C. Copy the line below, then in 1C: main menu (icon in the upper left corner) → "Service" → "Go to navigation link", paste and click "Go":
e1cib/list/Report.StructureOfOrganizationsDebtForOSMSContributions
This way the report will open directly, even if you do not remember which section it is in.
2a. How to find out your release
Menu "Help" → "About the program". In the window, you will see two lines: platform version (for example, 1C:Enterprise 8.3.24.xxxx) and configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". It is the second line that determines whether your interface matches this instruction. If the release is older — some fields may be named differently; update through "Administration" → "Configuration Update".
3. How to set up (fill in)
The report has no document attributes — there are selection parameters. They are filled in the header and in the settings form (button "Settings" / "Show settings").
| Parameter | Purpose | What will happen with incorrect value |
|---|---|---|
| Period (mandatory) | Sets the interval: from which date to which to consider accruals and payments. | If you take the wrong month — you will see someone else's balance and decide that there is a debt that does not exist. Set the boundaries of the month/quarter, not "from 01.01 to today". |
| Organization (mandatory, if there are several in the database) | For which legal entity to collect data. | An empty field or someone else's organization — the report will be empty or show the debt of a neighboring company. |
| Department | Narrow the selection to a specific department/branch. | Leave it empty to see the overall picture; fill it in — you will see only a part, easily mistaken for "everything". |
| Currency | Contributions in the RK are calculated in tenge (₸). | Leave it in tenge; no need to change. |
| Detailing / grouping | Expands rows: by months, by types of payment (contribution/penalty), by departments. | Too large grouping will hide in which month the debt arose. |
Sequence of actions:
- Open the report via the link or from the menu.
- Set the period and organization — these are the two key fields.
- If necessary, expand "Settings" and enable detailing by months.
- Click "Generate" (F5).
4. An example with numbers and postings
Condition. LLP "Astra", one employee with a salary of 300,000 ₸ per month. Employer's OSMS contribution — 3%. The base for OSMS is limited to 10 MZP = 10 × 85,000 = 850,000 ₸ per month, the salary is within the limit. We look at the quarter: July–September 2026.
Accrual of OSMS for the month: 300,000 × 3% = 9,000 ₸.
Postings generated by the payroll accrual (document "Payroll Accrual", not the report itself):
| Month | Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|---|
| July | Accrued OSMS contribution (employer's expense) | 7210 | 3213 | 9,000 |
| July | Payment to SHIF | 3213 | 1030 | 9,000 |
| August | Accrued OSMS contribution | 7210 | 3213 | 9,000 |
| August | Payment to SHIF | 3213 | 1030 | 9,000 |
| September | Accrued OSMS contribution | 7210 | 3213 | 9,000 |
| September | Payment (only 6,000 was transferred) | 3213 | 1030 | 6,000 |
For September, 3,000 ₸ was underpaid. The report for the III quarter will show:
| Indicator | Amount, ₸ |
|---|---|
| Debt at the beginning of the period | 0 |
| Accrued OSMS contributions | 27,000 |
| Paid | 24,000 |
| Debt at the end of the period | 3,000 |
These 3,000 ₸ are the credit balance on account 3213. If the SHIF showed a debt of 27,000 ₸ in the act, and you have 3,000 ₸ — the discrepancy is in unposted payments or in the incorrect OKED/payment period, and you need to check the payment for September.
Accounts: 7210 "Administrative Expenses" (or 8410 — overhead production), 3213 "Liabilities for Mandatory Social Health Insurance", 1030 "Cash on Current Accounts".
5. Types of operations (reporting modes)
The report does not post operations, but provides several slices of the same data:
- Structure as of date — debt balance at the end of the period.
- Turnover for the period — accrued / paid within the interval.
- With detailing by months — in which month the debt arose and was repaid.
- By types of payment — separately the main contribution and penalty (if a penalty was accrued).
- By departments — if accounting is conducted by branches.
6. What is generated when building
The key point: the report does not make postings, does not create electronic invoices (ESF), does not write movements in registers. It only reads what has already been accrued and paid by other documents.
Data sources for the report:
- postings on account 3213 (accruals from "Payroll Accrual", payments — "Write-off from Current Account"/"Outgoing Payment Order");
- accumulation register for settlements with funds/budget, where the amounts of OSMS contributions are stored.
If there are no figures in the report — it means that the corresponding documents have not been posted. The report does not post them, but payroll and banking documents do.
7. Print forms
- Print (Ctrl+P) — output of the generated table to the printer.
- Save as — export to Excel (.xlsx), PDF, ODF, HTML, spreadsheet document (.mxl).
- Send — by e-mail directly from the report form.
The report does not have a separate regulated printed form: it is auxiliary, analytical. For the official submission of data on OSMS, a declaration as part of regulated reporting is used, not this report.
8. Common mistakes
"The field 'Organization' is not filled" / the report is empty. No organization has been selected or the period has been specified without movements. Specify the organization and correct boundaries of the period, click "Generate".
The debt in the report does not match the SHIF act. Most often, the payment order has been posted, but with the date of the next month, or the payment has been attributed to the wrong KBK/period. Check the banking documents for the disputed month and the purpose of the payment.
"The report does not contain data for output". Accruals exist, but they were posted retroactively after the last re-posting. Perform "All Functions" → re-post documents for the period or re-post "Payroll Accrual".
Amounts are duplicated in the report. The contribution has been accrued twice — by the corrected and primary document simultaneously. Find the extra payroll accrual document for the month and unpost it.
The debt "hangs" after payment. The write-off from the current account has been posted without the type of movement "OSMS payment" or with an empty counterparty-fund. Open the banking document and specify the correct type of payment and recipient (Government Corporation "Government for Citizens" / SHIF).
9. FAQ
What is the OSMS contribution rate in 2026? The employer's OSMS contribution is 3% of the employee's income. The report shows exactly this part. The employee's own contributions (VOSMS, 2%) are withheld from the salary and accounted for separately.
How does OSMS differ from VOSMS in the report? OSMS is the employer's contributions (3%, company expense, account 3213). VOSMS is the employee's deductions (2%, withholding). This report is dedicated to the organization's debt for OSMS contributions.
Is there a limit on the base for OSMS? Yes. The monthly income from which the contribution is calculated is limited to 10 MZP = 10 × 85,000 = 850,000 ₸. No contribution is accrued on the amount exceeding the limit.
Does the report make postings? No. This is an analytical report. Postings are generated by "Payroll Accrual" (Debit 7210 Credit 3213) and banking payment documents (Debit 3213 Credit 1030). The report only shows their total.
Why are there no amounts in the report, although the salary has been accrued? Accrual documents have not been posted or have been posted after the last calculation. Re-post "Payroll Accrual" for the period and generate the report again.
How to see in which month the debt arose? In the settings, enable detailing by months. Then the debt line will be broken down by July, August, September, etc.
Can the report be exported to Excel? Yes: "Save as" → .xlsx format. PDF and email sending are also available.
Does the report replace the OSMS declaration to the authorities? No. Regulated reporting is used for submission. This report is for internal reconciliation and control of debt to SHIF.
What is the accounting account for OSMS debt? 3213 "Liabilities for Mandatory Social Health Insurance". The credit balance on it is the debt that the report shows.
Why is my debt less than in the fund's act? Usually due to payment posted with the date of the next period or incorrect payment designation. Reconcile the banking documents for the disputed month.
10. Related documents
- "Payroll Accrual" — source of OSMS accruals (Debit 7210/8410 Credit 3213). Without it, there will be no "accrued" line in the report.
- "Write-off from Current Account" / "Outgoing Payment Order" — payment of contributions to SHIF (Debit 3213 Credit 1030). Generates the "paid" line.
- "Reflection of Salary in Accounting" — transfers the amounts of contributions to accounting if the calculation is conducted in an external block.
- Regulated reporting on OSMS — final declaration; this report helps to reconcile before its submission.
The report is not generated "on the basis of" — it reads already existing movements. Therefore, it is logical to generate it after all accruals and payments for the period have been posted.
How to find out your release
"Help" → "About the program": the top line is the version of the 1C:Enterprise platform, below is the configuration release "Accounting for Kazakhstan, version 3.0". Compare the second line with this manual.
This manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.