--- title: "Refund of Contributions in 1C:Accounting for Kazakhstan — Refund of Social Contributions from the Social Insurance Fund (SIF)" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/sovozvratotchisleniy-v-1s-buhgalteriya-dlya-kazahstana-vo-en source: BuhGPT --- # Refund of Contributions in 1C:Accounting for Kazakhstan — Refund of Social Contributions from the Social Insurance Fund (SIF) > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Money has arrived in the bank account from the State Social Insurance Fund (SSIF) — a refund of overpaid social contributions for the previous period. The amount is present in the bank statement, but in the --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). Money has arrived in the bank account from the State Social Insurance Fund (SSIF) — a refund of overpaid social contributions for the previous period. The amount is present in the bank statement, but in the accounting, the liability on account 3210 is "stuck" with a debit balance. A regular "Receipt to the bank account" cannot correctly account for such a refund: it must specifically restore the calculations with the fund and be included in form 200.00. This is why the document "SOCRefundContributions" is needed (synonym — "Social Insurance Refund from Funds"). 1. Purpose The document registers the refund from the SSIF of previously paid social contributions (SC) — for example, in case of overpayment, erroneous payment, or adjustment of the base for previous periods. It simultaneously credits the money to the account and closes the overpayment on liabilities to the fund, so that the data matches in form 200.00. 2. Where to find - Section "Salary and Personnel" (in some interfaces — "Salary") → block of calculations with funds → journal of documents on social insurance. - Through main menu → "All Functions" → "Documents" → "SOCRefundContributions" (if "All Functions" mode is enabled). - The fastest way — open the list directly via the navigation link. Menu "Service" / "Functions" → "Go to navigation link" and paste: e1cib/list/Document.SOCRefundContributions A journal will open, where you can add a new document by clicking the "Create" button. 2a. How to know your release Menu "Help" → "About the program". In the opened window, you will see the version of the platform (for example, 8.3.24) and configuration release — a line like "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The instruction is written for release 3.0.74.2. If you have a different number, the composition of fields and printed forms may differ slightly. 3. How to fill Fill from top to bottom — this way there is less chance of missing a mandatory field. Field Purpose and what happens in case of error Organization (MANDATORY) The legal entity/sole proprietor to whom the SC was refunded. This determines the accounting accounts and inclusion in form 200.00. If you make a mistake — the refund will go to the reporting of the wrong organization. Date (MANDATORY) The date the money was received according to the statement. It determines the period of the entry and the period in which the refund will be reflected in 200.00. If you set a different month — the amount will "go" to another quarter. Number Assigned automatically. Do not change it manually, otherwise you will disrupt the numbering. Refund Amount (MANDATORY) Exactly the amount that came to the account. This will go into the entry and reduce the overpayment to the fund. If it does not match the statement — the reconciliation with the SSIF will not match. Cash Account (MANDATORY) The account where the money is credited — usually 1030 "Cash on current bank accounts". This will be the debit of the entry. Bank Account The specific bank account of the organization. Needed so that the refund "matches" the correct statement. Accounting Account for Calculations The account of liabilities to the fund — 3210 "Liabilities for Social Insurance". This is the credit of the entry; it is what closes the overpayment. Cash Flow Article Analytics for the cash flow report. Choose an article with the type "Other Receipts" / refund of payments, otherwise you will distort the cash flow statement. Refund Period / Adjustment Period For which month the contributions were refunded. This determines which line in 200.00 the adjustment will fall into. Document Basis from the Fund Details of the decision/notification from the SSIF about the refund. A field for verification and audit — fill it out to explain the amount later. Comment Free text: reason for the refund, application number. Responsible Who processed it. Automatically filled in. After filling in, click "Post and Close" (or "Post"). 4. Example with entries Situation. LLP "Astana Trade" in June 2026 paid social contributions based on an inflated base. After reconciliation, the SSIF refunded the overpayment of 42,500 ₸. On September 3, 2026, the money was credited to the bank account. Filling out the document: - Organization — LLP "Astana Trade"; - Date — 03.09.2026; - Refund Amount — 42,500 ₸; - Cash Account — 1030; - Accounting Account for Calculations — 3210; - Refund Period — June 2026; - Basis — SSIF notification No. … . Entry upon posting: Dr Cr Amount, ₸ Description 1030 3210 42,500 Refund of social contributions from the SSIF The debit balance of the overpayment on account 3210, "stuck" since June, is closed, and the money is credited to the current account. At the same time, the calculations with the fund for June are adjusted by 42,500 ₸ — in form 200.00, the amount will be reflected as a refund/reduction of contributions for the reporting period. Reminder on RK-2026 rates to check the original overpayment: SC — 5% of income (the base is not less than 1 MZP and not more than 7 MZP; MZP = 85,000 ₸). For example, if the base was mistakenly inflated by 850,000 ₸, the overpayment amounted to exactly 850,000 × 5% = 42,500 ₸. 5. Types of operations The document works with calculations for social insurance and covers cases: - Refund of SC overpayment — the most common case (example above). - Refund of erroneously paid amounts — payment went to the wrong place/twice, the fund refunded. - Adjustment of calculations for previous periods — the base decreased (retroactive dismissal, recalculation), the excess was refunded. The type/reason for the refund is set by selecting the period and accounting account; there is usually no separate switch for "document type" in the header. 6. What is formed upon posting - Accounting entry Dr 1030 Cr 3210 for the refund amount. - Movement in the register of calculations with the SSIF (accounting for social contributions) — reduces/restores the balance of calculations with the fund for the specified period. - Data for form 200.00 — the refund is taken into account when forming the declaration for PIT and social tax (section on social contributions). Important: this document does not generate ESF and ST. Electronic invoices and waybills relate to the sale/movement of goods, while here — calculations with the fund. There should be no statement in the ESF system for it. 7. Printed forms - Document printout — the registered refund itself (for filing with the statement). - Accounting certificate — breakdown of the Dr/Cr entry. There is no specialized form "for the fund" for the document: the basis remains the notification/decision from the SSIF, and the refund itself is confirmed by the bank statement. 8. Common errors "The field 'Organization' is not filled" — the legal entity was not selected. Specify the organization from the header; without it, accounts and reporting cannot be determined. "The accounting account for calculations is not filled" — empty account 3210. Select the account of liabilities for social insurance, otherwise the entry will not be formed. "The document amount is not specified" (or amount 0) — enter the amount strictly according to the statement. The amount does not match the balance of 3210 — you are posting a refund where there was no overpayment. Check the balance sheet for account 3210 for the refund period: perhaps you need to first post the payment or recalculation. The refund fell into the wrong quarter in 200.00 — incorrect date or refund period. Correct the document date/period and repost. Duplicate receipt — you have created both "Receipt to the bank account" and "SOCRefundContributions" for the same amount. Keep one document (for calculations with the fund — this one), and repost the second. 9. FAQ How does "SOCRefundContributions" differ from a regular "Receipt to the bank account"? The receipt simply credits the money, while this document also restores calculations with the SSIF on account 3210 and adjusts form 200.00. For one refund, use only this. What entry is formed? Dr 1030 Cr 3210 for the refund amount. Money is credited, the overpayment to the fund is closed. What is the rate for social contributions in 2026? SC — 5% of income. The base is not less than 1 MZP (85,000 ₸) and not more than 7 MZP. The refund usually arises from an incorrectly taken base. Is it necessary to issue an ESF or ST for this document? No. ESF and ST are issued for sales and movement of goods. Refund from the fund has no relation to them. For which period should the refund be indicated if the money arrived later? The document date is the date of money receipt (according to the statement), and the refund period is the month for which the contributions were overpaid. This way, the adjustment will fall into the correct line of 200.00. What to do if the refund amount does not match the overpayment in accounting? Check the balance sheet for account 3210 for the period. Perhaps part of the overpayment was credited by the fund towards future payments, and only the remainder was refunded — then post for the actually received amount. Does the SC refund affect PIT, OPE, OMS or social tax for employees? No. Social contributions are paid by the employer at their own expense; their refund does not affect withholdings and accruals for employees (PIT 10%, OPE 10%, VOSMS 2%, OMS 3%). How to reflect the refund in form 200.00? After posting the document, refill the declaration — the refund will reduce the amount of social contributions for the corresponding reporting quarter. Can one document be used to refund SC for several months? Technically, the total amount can be indicated, but for a correct adjustment of form 200.00, it is more reliable to create a separate document for each refund period. How to correct an already posted refund? Open the document, correct the date/amount/accounts and repost. If the refund is completely erroneous — unpost it (remove posting), the entries will be annulled. 10. Related documents - Based on / in connection with: payroll and calculation of social contributions (form the liability on 3210), as well as payment documents for the payment of SC to the SSIF. - Withdrawal from the bank account — the original payment of SC, which caused the overpayment. - Form 200.00 (declaration for PIT and social tax) — final reporting, where the refund is included. - Bank statement / SSIF notification — primary grounds for the amount and date of the document. How to know your release "Help" → "About the program" — in the window, the version of the 1C:Enterprise platform and the configuration release "Accounting for Kazakhstan" are indicated. Compare the number with that mentioned at the beginning of the instruction. The guide is prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). In other releases, the composition of fields and printed forms may differ. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_