Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
An employee is resigning and applying for a mortgage. The bank requires a certificate: how much mandatory pension contributions have been withheld and transferred for him over the last year. Or a request has come from the ENPF — the employee does not see part of the contributions in his account and wants to verify. You open the payroll accounting, but the regular payslip will not suffice for the bank: a separate form specifically for the mandatory pension contributions, monthly, with the base and amount, is needed. This report generates exactly that. Below is how to collect it in two minutes without issuing a document with "gaps" in the months.
1. Purpose
The "Certificate of Pension Contributions Transfer" is a regulated report (not a document) that generates a monthly statement for one individual: income base, withheld and transferred mandatory pension contributions (10% MP) for the selected period. It is needed for the employee, the bank, the ENPF, and upon resignation.
2. Where to find
Main path:
- Section "Reports" → block "1C-Reporting" (or "Regulated Reports") → in the report tree, expand the group for labor/pension contributions → "Certificate of Pension Contributions Transfer".
- The second path is from the employee's card: "Payroll and Personnel" → "Employees", open the person, menu "More" / "Print" — there is a quick call for the certificate.
You can open the report directly in 1C via the navigation link. Menu "Service" → "Go to Navigation Link" (or Ctrl+click on the address bar), paste:
e1cib/list/Report.RegulatedReportCertificateOfPensionContributionsTransfer
2a. How to find out your release
Menu "Help" → "About the Program". In the opened window, you will see two lines: platform version (for example, 8.3.24.xxxx) and configuration version — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". Compare with the header of this manual: screen forms and field composition change between releases.
3. How to fill out — step by step
The report is a form with settings. It does not make entries, so "filling out" here means correctly selecting parameters before the "Generate" button.
| Field | Mandatory | Why and what will happen in case of error |
|---|---|---|
| Organization | Yes | It is used to take accruals and withholdings. If there are several legal entities in the database and the wrong one is selected, the certificate will be compiled based on someone else's contributions or will be empty. |
| Individual (Employee) | Yes | Key selection. The certificate is built strictly for one person. If the employee has multiple individual records (was hired twice), select the one for which accruals were made; otherwise, some months will be missing. |
| Period (from… to…) | Yes | Sets the range of months. The bank usually requests for 6 or 12 months. A too narrow period will create "gaps"; a too wide one will include months without accruals (this is normal, there will be zeros). |
| Date of the certificate | Yes | Date of issuance in the header. By default — current. Set the actual date of issuance of the document. |
| Responsible / Signatory | Preferably | Who signs (manager, accountant). It pulls from the organization settings. An empty signatory means you will have to write it manually on paper. |
Order of actions:
- Open the report via the path from point 2.
- Select Organization.
- Select Employee (individual).
- Set the period (from the first day of the month to the last).
- Click "Generate".
- Check the monthly amounts, if necessary — "Print" and "Save" (PDF/Excel).
If the lines do not appear — almost always the reason is that no salary accrual documents were processed for this individual during this period, or the contributions were not calculated. Check the accruals, not the report settings.
4. An example with numbers
Condition. Employee Akhmetov A. is resigning. Requests a certificate for mandatory pension contributions for January–March 2026. Salary — 300,000 ₸ per month, accrued evenly, there are no deductions affecting the pension contribution base.
Pension contributions = 10% of income. The ceiling of the base per month — 50 MZP = 50 × 85,000 = 4,250,000 ₸; the salary of 300,000 ₸ is below the ceiling, so the base = the entire accrued amount.
Calculation for the month: 300,000 × 10% = 30,000 ₸.
| Month | Base (income), ₸ | Pension Contributions 10%, ₸ | Transferred to ENPF, ₸ |
|---|---|---|---|
| January 2026 | 300,000 | 30,000 | 30,000 |
| February 2026 | 300,000 | 30,000 | 30,000 |
| March 2026 | 300,000 | 30,000 | 30,000 |
| Total | 900,000 | 90,000 | 90,000 |
The certificate will show exactly this table with a total of 90,000 ₸ of transferred pension contributions.
How these amounts were reflected in accounting (the certificate only shows them — entries are made by payroll documents). When accruing and withholding pension contributions for the month in the typical chart of accounts of the RK, the movement is as follows:
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Pension contributions withheld from employee's salary | 3350 (payroll calculations) | 3220 (pension contributions to be transferred) | 30,000 |
| Pension contributions transferred to ENPF from the current account | 3220 | 1030 (cash in current accounts) | 30,000 |
It is the closed (posted) second entry that confirms the word "transferred" in the certificate. If the payment is not processed, the amount will appear in "withheld" but not in "transferred," and a discrepancy will arise.
5. Types of operations
The regulated report does not have "types of operations" like a document. It operates in one mode — generation of a certificate of pension contributions transfer for one individual for a period. Only the parameters vary: organization, employee, period, date. It does not generate any SNF, ESF, or other operations.
6. What is generated upon processing
The report is not processed and does not make movements: it does not create accounting entries, does not generate ESF or SNF, and does not write to registers. It only reads already accumulated data — accruals and withholdings of pension contributions from payroll documents and registers of calculations with employees and funds — and outputs them for printing.
The practical conclusion: for the certificate to be correct, the documents "Salary Accrual" and "Withdrawal from Current Account" (pension contributions transfer to ENPF) must be processed by the time it is generated. The report is a mirror of accounting, not a source of data.
7. Printed forms
- Certificate of Mandatory Pension Contributions Transfer — the main printed form: header with the details of the organization and individual, monthly table (month, base, amount of pension contributions, transferred), total, date, and signatures.
- Saving the result in PDF and Excel (.xlsx/.mxl) via "Save" — for sending to the employee or bank by mail.
- Printing directly to the printer with the "Print" button.
8. Common mistakes
"Field 'Individual' not filled" (or the report is generated empty). No employee selected or a "blank" individual record is selected. Select a specific person from the "Employees/Individuals" directory.
The certificate is generated, but some months are empty. There are no processed salary accruals for this individual during these months, or the accrual was made on another employee's record (the person was fired and re-hired). Check the accrual documents and merge/select the correct individual.
There are amounts "withheld," but "transferred" shows zeros. Payment orders for transferring pension contributions to ENPF (Debit 3220 Credit 1030) have not been processed. Process the "Withdrawal from Current Account" with the operation type "Transfer of taxes/contributions" and regenerate the certificate.
The amount of pension contributions in the certificate is less than 10% of the salary for a high-paid employee. The ceiling of the base 50 MZP = 4,250,000 ₸ per month has been triggered. This is not an error: pension contributions are not withheld from the income amount above the ceiling.
"Data for the organization not found" / the wrong organization is selected. Another legal entity is indicated in the multi-company database. Check the "Organization" field — the employee is listed in another company.
9. FAQ
Does this report make any entries? No. This is a regulated report: it only displays data accumulated by payroll documents and does not make movements in accounts.
Does the certificate generate ESF or SNF? No. Electronic invoices and waybills are documents of sale/movement of goods and are not related to pension contributions.
What is the pension contribution rate applied in 2026? Mandatory pension contributions are 10% of the employee's income. The upper limit of the base per month is 50 MZP, that is, 50 × 85,000 = 4,250,000 ₸.
How does the pension contribution differ from the employer's pension contribution in this certificate? The certificate of pension contributions transfer reflects 10% pension contributions withheld from the employee's income. Employer's pension contributions 3.5% are mandatory pension contributions made by the employer (at the company's expense), they are accounted for separately and are not included in this certificate.
Can a certificate be made for all employees at once? No, the form is designed for one person. For mass export, use payroll summaries or reports on contributions, and generate this certificate individually.
For what period is it better to make a certificate for the bank? Banks usually request 6 or 12 months. Set the period from the first day of the starting month to the last day of the ending month to ensure complete months.
Why is there an empty certificate for a new employee for past months? There were no accruals before their employment in your organization — contributions for them were paid by the previous employer. Your certificate will only show the periods of employment with you.
Where are these contributions transferred? To the ENPF (Unified Accumulative Pension Fund) through the State Corporation. In accounting, this is the closure of account 3220 in credit 1030.
The certificate is generated, but the amounts seem understated — where to look for the reason? Check the base: if non-taxable pension contributions are included in the income, they will not increase the contribution. Also, check the ceiling of 50 MZP and the correctness of the accrual type (whether it is subject to pension contributions) in the calculation settings.
Is the manager's signature mandatory on the certificate? For external recipients (bank, ENPF) — yes. Fill in the signatory in the organization settings so that it is automatically included in the printed form.
10. Related documents
- On what basis is the certificate built: documents "Salary Accrual for Employees" (which generate income and withholding of pension contributions, Debit 3350 Credit 3220) and "Withdrawal from Current Account" / payment orders for transferring pension contributions to ENPF (Debit 3220 Credit 1030). These are what fill the registers that the report reads.
- What to look at alongside: "Payslip," reports on pension contributions/mandatory pension contributions/employer's pension contributions, "Account 3220 Analysis," as well as form 910.00 / 200.00 for reconciling contributions to funds.
- What is done based on the certificate: there are no direct descendant documents — this is an output form. It is issued to the employee, attached to the package for the bank, or used for reconciliation with the ENPF.
How to find out your release
Menu "Help" → "About the Program": line with the platform version (8.3.x) and configuration version — "Accounting for Kazakhstan, version 3.0". If your release differs from the one indicated at the beginning, some fields and printed forms may look different.
This manual is prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2.