Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
An employee comes to you and says: "The clinic said that I am not insured, contributions are not being made for me." Or a person is resigning and asks for a document — how much was withheld for VOSMS and how much the employer paid for OSMS over the last year. Or the employee wants to verify: the income on the payslip is one amount, but in the Halyk/FSMS application, the contributions show different amounts. Opening a statement from FSMS for each one is time-consuming. You need one document that shows monthly income, employer contributions (OSMS), and employee contributions (VOSMS). This is exactly what the Certificate of Income and OSMS Contributions does — a regulated report that collects data from payroll accounting and issues a ready form for a specific person.
1. Purpose
The certificate shows for the selected individual over the period: accrued income (the calculation object), contributions to OSMS by the employer (3%), and VOSMS contributions withheld from the employee (2%), broken down by month. This is a reference (informational) report: it does not make journal entries and is not submitted to government agencies — it is printed and handed to the employee or attached to a request.
2. Where to find
Path in the menu:
Reports → Regulated and Financial Reporting → Regulated Reports → group of reports on social payments → Certificate of Income and OSMS Contributions.
If you have the payroll section set up, the form is often duplicated: Payroll and Personnel → Payroll Reports.
To open the object directly, without wandering through the menu: Service → "Go to navigation link" (or Ctrl+click on the address bar) and paste:
e1cib/list/Report.RegulatedReportCertificateOfIncomeAndOSMSContributions
2a. How to find out your release
Main menu (≡ icon in the upper left corner) → Help → About the program. In the opened window, there are two key lines: platform version (for example, 8.3.24.xxxx) and configuration version — this is the release, for example, 3.0.74.2. If your release is lower — the composition of fields and the printed form may differ; check after the update.
3. How to fill out
The form is short — the essence lies in the correct selection. Let's break down each field.
Organization — mandatory. If there is only one organization in the database, it will be automatically filled in. If there are several — select the one where the employee is registered. If you make a mistake — the certificate will collect zeros or data from another legal entity, and the numbers will not match the payslip.
Individual (Employee) — mandatory. Select a specific person from the directory. Income and contributions are collected specifically for them. If the employee worked under several contracts in one organization during the period, the certificate will consolidate them — this is normal.
Period (from … to …) — mandatory. Sets the boundaries for which the accruals are taken. For an annual certificate, set from 01.01.2026 to 31.12.2026. If you set a narrow period — some months will fall out, and the employee will come with a complaint. Data is taken by month of accrual, not by payment date.
Date of the certificate — the date that is printed in the header and determines the date the document is issued. By default — the current date (07.09.2026).
Number — the outgoing number of the certificate for your journal. It does not affect the calculation, it is needed for registration.
Responsible / Signatory (manager, chief accountant) — taken from the organization settings and inserted into the signature of the printed form. If the name in the print is incorrect — correct the organization card (Main → Organizations → Responsible Persons), not the certificate itself.
After filling in the selection, click Generate (or Fill). The table part will show the months with amounts. Check the totals and print.
4. An example with numbers
Employee Akhmetov A., salary 500,000 ₸ per month, works the entire year of 2026. A certificate is needed for January 2026.
We calculate the base and payments for OSMS/VOSMS (reminder: the maximum base — 10 MZP = 850,000 ₸, income below it, the limit does not trigger):
| Indicator | Rate | Base | Amount |
|---|---|---|---|
| Accrued income | — | — | 500,000 ₸ |
| VOSMS (employee contribution) | 2% | 500,000 | 10,000 ₸ |
| OSMS (employer contribution) | 3% | 500,000 | 15,000 ₸ |
In the certificate for January, the line will look like this: income 500,000 ₸, VOSMS 10,000 ₸, OSMS 15,000 ₸. For the year (12 months) the total: income 6,000,000 ₸, VOSMS 120,000 ₸, OSMS 180,000 ₸.
The certificate itself does not make journal entries. But for these numbers to appear in it, payroll documents (Accrual of Salary and Contributions, Reflection of Salary in Accounting) must have generated movements. For clarity — what entries for January "filled" the certificate:
| Operation | Debit | Credit | Amount, ₸ |
|---|---|---|---|
| Accrued income to the employee | 7210 | 3350 | 500,000 |
| Withheld VOSMS (2% from the employee) | 3350 | 3213 | 10,000 |
| Accrued OSMS (3% at the employer's expense) | 7210 | 3211 | 15,000 |
VOSMS reduces the amount "in hand" for the employee, OSMS is an expense for the employer over the salary. It is the amounts from accounts 3213 (VOSMS) and 3211 (OSMS) that the certificate pulls in. If there are no entries — the certificate will show 0, and this is the first sign that the salary for the month has not been processed.
5. Types of operations (options for formation)
The certificate does not have "types of operations" like a document, but in practice, you generate it in different modes:
- For one employee for a month — a standard request (certificate upon resignation, for the clinic).
- For one employee for a year — for reconciliation with the FSMS statement.
- For an arbitrary period (quarter, several months) — at the request of the employee themselves.
- Only VOSMS / only income — if a counterparty (bank, court) needs only part of the indicators, unnecessary columns can be hidden before printing.
6. What is generated upon processing
The certificate does NOT create entries and movements in registers — it is a report, not a document. When you click Generate, it reads already existing data:
- registers for calculations on OSMS and VOSMS (calculation object, amounts of contributions and deductions);
- register of income accounting for individuals;
- information about the employee and the organization.
Electronic documents (ESF, SNT) are not generated by the certificate — they relate to commodity-money operations, not payroll. The transfer of OSMS/VOSMS to the budget and its reflection in FSMS is carried out by separate payment documents and through 1C-Reporting, not by this certificate.
7. Printed forms
- Certificate of Income and OSMS Contributions — the main printed form with the organization's header, employee's full name, IIN, monthly table (income, OSMS, VOSMS) and signatures of the manager and chief accountant.
- Export to Excel / spreadsheet document — a button to save the printed form for sending by email.
- Print without signatures / with a seal — depending on the settings for outputting facsimile in the organization.
The Print button is on the command panel of the generated report.
8. Common errors
"The field 'Organization' is not filled" / "The field 'Individual' is not filled". The selection is empty. Select an organization and employee, then click "Generate" again.
"Data is missing for the selected period" (the certificate is empty or has zeros). Reasons in order of frequency: (1) salary for the month has not been accrued or the document Accrual of Salary and Contributions has not been processed; (2) incorrect organization in the selection; (3) too narrow a period. Check that the documents for the required months have been processed (Payroll and Personnel → All Accruals).
Amounts in the certificate do not match the employee's payslip. Discrepancies usually arise if after generating the payslip the salary was reprocessed or corrected retroactively. Reprocess the chain of payroll documents for the period (All Tasks → Document Processing / Group Reprocessing) and generate the certificate again.
VOSMS/OSMS = 0 with non-zero income. The employee's card or personnel documents do not have VOSMS withholding and OSMS deduction set up (for example, there is a status that exempts from contributions). Check the taxation settings for the individual in the personnel document.
"The amount exceeds the maximum limit". An informational message when income is above 10 MZP (850,000 ₸): the base for OSMS/VOSMS is limited to this ceiling, contributions are calculated from 850,000 ₸, not from actual income. This is not an error — this is how the law works.
9. FAQ
How is income over 10 MZP reflected in the certificate? Income is shown as actual, but OSMS and VOSMS contributions are calculated from the limited base — no more than 10 MZP, that is, 850,000 ₸ per month. The maximum VOSMS per month is 17,000 ₸, OSMS — 25,500 ₸.
What is the difference between OSMS and VOSMS in this certificate? OSMS (3%) — employer contributions at their own expense, this is their expense. VOSMS (2%) — contributions withheld from the employee's salary. In the certificate, these are two different columns.
Does the certificate make entries? No. This is a regulated (reference) report. Entries for OSMS and VOSMS are generated by payroll documents, and the certificate only reads the prepared data.
Why is the certificate empty, although the salary has been accrued? Most likely, the accrual document has not been processed, or the wrong organization or too narrow a period has been selected in the selection. Check the processing and the boundaries of the period.
Can a certificate be made for the previous year? Yes. Set the period from 01.01 to 31.12 of the required year. The main thing is that the payroll documents for those months are in the database and have been processed.
Where to submit this certificate? There is no need to submit it anywhere — this is a document for the employee (for the clinic, bank, court, upon resignation). Reporting on OSMS/VOSMS to government agencies is submitted separately through 1C-Reporting.
The employee has resigned — how to issue the certificate? Select them in the "Individual" field (resigned employees are not deleted from the directory) and the period of work. The data will be collected just like for an active employee.
How to correct the name of the manager in the signature? Through the organization card: Main → Organizations → Responsible Persons. In the certificate itself, the signatory cannot be edited; it is taken from the settings.
Have the rates for OSMS and VOSMS not changed in 2026? For 2026, OSMS is 3% (employer), VOSMS is 2% (employee), maximum base — 10 MZP (with MZP at 85,000 ₸ this is 850,000 ₸). The certificate uses these values from the accounting policy settings.
10. Related documents
Based on what the certificate is filled:
- Accrual of Salary and Contributions — the main source of income, OSMS, and VOSMS.
- Reflection of Salary in Accounting — generates entries for accounts 3211 (OSMS) and 3213 (VOSMS).
- Personnel documents (Hiring, changes in payment) — set the income and taxation status of the employee.
What is related after the certificate:
- Payment order / Withdrawal from the current account — transfer of OSMS and VOSMS to the budget (Debit 3211/3213 Credit 1030).
- Regulated reporting on social payments through 1C-Reporting — already for government agencies, not for the employee.
How to find out your release
Main menu (≡) → Help → About the program. The line "Configuration" will show the edition and release (for example, "Accounting for Kazakhstan", edition 3.0, version 3.0.74.2), the line "Platform" — the version of 1C:Enterprise. In case of discrepancies in numbers or field composition, refer to your release and update the configuration.
The instruction was prepared for release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).