--- title: "Certificate of Income Amounts and Pension Contributions in 1C:Accounting for Kazakhstan — How to Fill Out and Generate" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-09-07 canonical: https://buhgpt.kz/suraqtar/spravka-o-summah-dohoda-i-osushchestvlennyh-pensionnyh-vz-en source: BuhGPT --- # Certificate of Income Amounts and Pension Contributions in 1C:Accounting for Kazakhstan — How to Fill Out and Generate > **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). An employee is resigning and requests a certificate — the bank requires confirmation of their income for the last year, along with the withheld pension contributions. Alternatively, the employee is applying --- Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). An employee is resigning and requests a certificate — the bank requires confirmation of their income for the last year, along with the withheld pension contributions. Alternatively, the employee is applying for a mortgage, and the credit department has sent them a form "how much was accrued, how much OPP went to ENPF." You open the payroll accounting, but collecting this manually from the pay slips for 12 months takes an hour of work and results in three errors. In 1C, there is a ready-made regulated report for this: it pulls the accrued income and pension contributions from the processed accruals and compiles them into a signed form. Below is how to use it without manual recalculation. 1. Purpose The report generates a certificate for a specific individual: how much income has been accrued for the selected period and how much of that income has been withheld and transferred as mandatory pension contributions (OPP 10%) to ENPF. It is issued to the employee upon their request for the bank, embassy, court, or social services. The data is taken from the processed payroll documents — there is no need to enter figures manually. 2. Where to find Path in the interface: Payroll → Payroll Reporting (or Reports → Regulated Reports) → in the list of report types, select "Certificate of Income Amounts and Pension Contributions Made" → button Create. Direct navigation link (menu Service → "Go to Navigation Link", paste the line and click "Go"): e1cib/list/Report.RegulatedReportCertificateOfIncomeAmountsAndPensionContributionsMade This will take you directly to the journal of generated certificates, bypassing navigation through sections. 2a. How to find out your release Menu Help → About the Program (or the "i" icon in the upper right corner). In the opened window: - Platform version — for example, "1C:Enterprise 8.3.24.xxxxx"; - Configuration — "Accounting for Kazakhstan, version 3.0"; - Release — for example, "3.0.74.2". If your release is lower — update: the forms of regulated certificates change along with the legislation, and the old release may not correspond to the current one. 3. How to fill out The report opens with a header-settings form and a table part that is filled out automatically. Let's go through each field. Field Purpose / what happens in case of an error Organization (mandatory) From which legal entity the certificate is issued. If there is only one organization in the database, it will be substituted automatically. If you make a mistake, the certificate header will contain someone else's BIN and name, and the bank will return the document. Individual / Employee (mandatory) For whom the certificate is. Selected from the directory. If you select the wrong individual, someone else's income will be collected. Check the IIN in the substituted line. Period (from / to) (mandatory) For which period to collect income and OPP. Usually 12 months up to the date of the request. A too narrow period will result in insufficient amounts; if you include a month without processed payroll, the line will be empty, and the recipient will think there was no income. Date of preparation Date on the certificate form. By default — the current date. Responsible / Signatory Full name of the director and chief accountant who will sign the certificate. They are pulled from the "Responsible Persons" register. If empty, there will be a dash in the signature, and the certificate will not be accepted without a signature. After filling out the header, click Fill (or Update) — the table part will pull data by months: - Accrued income — taxable income of the individual (according to the documents "Accrual of Salaries to Employees"); - OPP amount — 10% of withheld mandatory pension contributions; - Totals — total for the period. ⚠️ The report only takes data from processed documents. If the salary for any month is not processed — that month will be excluded. Before generating, close the payroll calculations for the entire period. 4. An example with figures Employee Akhmetov A.A. is resigning in September 2026 and requests a certificate for the period January–December 2025 for the bank. Salary — 300,000 ₸ per month, no other accruals. Let's break down the calculation for one month (data of the RK for 2026: MZP = 85,000 ₸, OPP base ceiling = 50 MZP; the threshold is not exceeded). Accrual for the month: Indicator Calculation Amount, ₸ Accrued income salary 300,000 OPP (10%) 300,000 × 10% 30,000 VOSMS (2%) 300,000 × 2% 6,000 Taxable income for IPN 300,000 − 30,000 − 6,000 − (30 MRP × 4,325) = 300,000 − 30,000 − 6,000 − 129,750 134,250 IPN (10%) 134,250 × 10% 13,425 "Net pay" 300,000 − 30,000 − 6,000 − 13,425 250,575 Note: the basic tax deduction for IPN in 2026 is 30 MRP (30 × 4,325 = 129,750 ₸ per month), not the previous 14 MRP. For 12 months, the totals in the certificate will be: Indicator For the year, ₸ Accrued income 3,600,000 OPP amount (10%) 360,000 These two columns (income and OPP monthly + total) are what the certificate prints. Entries behind these figures (formed by the document "Accrual of Salaries," the report-certificate does not make entries): Operation Dr Cr Amount, ₸ Accrued income (Wages) 7210 3350 300,000 Withheld OPP 3350 3220 30,000 Withheld VOSMS 3350 3210 6,000 Withheld IPN 3350 3120 13,425 The certificate reads the credit turnover for OPP (account 3220, liabilities for pension contributions) and the accrued income for each month. 5. Types of operations The report is regulated, it does not have separate "types of operations" like a document, but the generation mode can be selected: - For one individual — standard certificate for the employee; - For an arbitrary period — not necessarily a calendar year; - With monthly breakdown or summary for the period; - Re-generation — you can reassemble a previously saved certificate after additional accruals by clicking "Fill" again. 6. What is generated upon processing This is a report, not a primary document. Therefore: - It does not create entries — all accounting movements (Dr/Cr from the example above) are made by payroll and withholding documents; - It does not generate movements in registers — it only reads payroll calculation registers and tax registers; - Electronic documents (ESF, CNT) are not issued — this is a payroll certificate, it has no relation to sales and VAT; - The result is a saved certificate form, which can be printed, exported to a file (PDF), or sent via TKS if necessary. If after generation you made additional accruals for the previous month — simply open the certificate and click Fill again, the amounts will be recalculated. 7. Printed forms - Certificate of Income Amounts and Pension Contributions Made — the main form for the signature of the director and chief accountant with a seal; - Print in two copies — the "Print" button with quantity selection; - Saving to file — export to PDF / Excel for sending to the employee via e-mail. The print is called by the Print button on the report form. 8. Common errors "Mandatory fields not filled: Individual" No employee selected. Specify the individual in the header and click "Fill." The table part is empty, amounts are zero Payroll for the period is not processed or processed by another organization. Check: 1) the "Organization" field, 2) that the documents "Accrual of Salaries to Employees" for all months of the period are processed. "Document processed with a printing form generation error" / the form does not match Outdated release of the configuration. Update to the current one (no lower than 3.0.74) — the certificate form changes with the legislation. In the signature, dashes instead of full names The register "Responsible Persons" is not filled out on the date of the certificate. Go to Settings → Responsible Persons and specify the director and chief accountant. OPP amount does not match the expected Check if there were months with exceeding the OPP base ceiling (50 MZP = 50 × 85,000 = 4,250,000 ₸): contributions are not withheld on income exceeding the ceiling, and the certificate will reflect this correctly, while you may not do so manually. 9. FAQ For what period can the certificate be generated? For any — down to the month. Most often, 12 months up to the date of the employee's request are taken, but the period is set manually using the "from" and "to" fields. Does the certificate make accounting entries? No. This is a regulated report, it only reads already processed data on accruals and OPP. Entries are created by payroll accrual documents. Where does the OPP amount come from? From the withholdings of mandatory pension contributions (10% of income, account 3220) in the processed payroll documents for the selected period. Why is one of the months empty? Payroll for that month has not been processed or has been processed by another organization. Process the document and click "Fill" again. What is the current size of the basic deduction for IPN? From 2026 — 30 MRP per month (30 × 4,325 = 129,750 ₸), but not more than 360 MRP per year. The previous norm of 14 MRP is no longer applicable. Is the OPP ceiling taken into account? Yes. The base for OPP is limited to 50 MZP per month (50 × 85,000 = 4,250,000 ₸). Contributions are not withheld on income exceeding the limit, and the certificate reflects this automatically. Can a certificate be issued to several employees at once? The form is designed for one individual. For a group, generate for each separately or use summary payroll reports, and print the certificate personally. How to send the certificate to the employee electronically? Generate it, click "Print," then save it as PDF (the save to file button) and send it via e-mail. A paper copy with a signature and seal is usually required for the bank. Is it necessary to issue an ESF or CNT for this certificate? No. This is a payroll certificate, it is not related to sales, VAT (16%), and electronic invoices. What to do if the employee has already been dismissed? It is still generated — for the individual, not for the active employment contract. Data is taken for the period when they worked. 10. Related documents - Based on what it is filled: documents "Accrual of Salaries to Employees", "Accrual of Other Income", as well as withholdings of OPP/VOSMS/IPN for the selected period — the report reads them automatically; - What it is compared with: pay slips, summary of accruals and withholdings, report "Analysis of OPP", declaration form 200.00 for IPN and social payments — the amounts of income and OPP in the certificate must match the submitted reports; - What is issued along with it: upon the employee's request — a certificate of income (form for the bank), a certificate from the place of work, a copy of the employment contract. How to find out your release Menu Help → About the Program → line "Configuration: Accounting for Kazakhstan, version 3.0" and "Release: 3.0.74.2". If yours is lower — update the configuration so that the certificate form complies with the standards of 2026. The instruction was prepared and checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_