Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
The cashier issued salaries in cash according to the payroll. Three employees signed and took the money, while one employee was on a business trip — he came only on the fourth day. The cash payment deadline has expired, the excess cash needs to be deposited in the bank, but the debt to the person remains. This is where you open "Salary Depositing": it takes the unpaid amount from the payroll account and transfers it to the depositors' account, so it doesn't "hang" as unpaid salary and so you know exactly who and how much you still owe.
1. Purpose
The document records the salary that the employee did not receive on time in cash. It transfers the unpaid amount from the payroll account (3350) to the depositors' account (3390) and keeps records for each employee-depositor, so you can pay the money later.
2. Where to find
- Section "Salary" → group "Salary Payment" → "Salary Depositing".
- Or: "All Documents" → select "Salary Depositing" from the list → button "Create".
- Most often, the document is entered based on the payroll: open "Payroll for Salary Payment" → "Create based on" → "Salary Depositing". Then the table part will automatically fill in with only the unpaid lines.
1C navigation link (menu "Service" → "Go to navigation link...", paste and click "Go"):
e1cib/list/Document.SalaryDepositing
2a. How to find out your release
"Help" → "About the program" (or the "i" icon in the upper right corner). It indicates the platform version (for example, 8.3.24) and the configuration release — "Accounting for Kazakhstan, version 3.0 (3.0.74.2)". If your release differs, the location of the fields may not exactly match this instruction.
3. How to fill out
The document is short — it is filled out in a few clicks. Below is each field and what will happen if you make a mistake.
| Field | Purpose | If filled incorrectly |
|---|---|---|
| Organization (mandatory) | Employees are selected based on it, and the payroll account is taken | Other payrolls and depositors will be pulled in, and amounts will not go to the correct organization |
| Date (mandatory) | The date on which the amount is considered deposited; this is when the entries are recorded | Set the date after the payroll payment deadline. An earlier date will distort the balance on account 3350 in the reporting period |
| Payroll (basis) | Reference to the payroll from which the unpaid lines are taken | Without it, you will have to manually enter employees and amounts — it's easy to make a mistake in the amount |
| Payment Method / Payment Place | Specifies which cash register was used for the payment | With multiple cash registers, the wrong choice will mix up the depositors |
Table part (for each depositor):
- Employee (mandatory) — the one who did not receive the money.
- Amount (mandatory) — exactly the unpaid amount "in hand", already after the withholding of individual income tax (IIT), mandatory pension contributions (MPC), and social health insurance (SHI). The net amount to be deposited is what is deposited, not the accrued amount.
- Period — the month of salary for which the debt was formed. Needed to correctly close the depositor during the subsequent payment.
If created based on the payroll, the button "Fill" → "By unpaid" will automatically select the lines where the payment mark is not set. Check the amounts visually and post the document ("Post and Close").
Important: only cash salaries from the cash register are deposited. Salary to a card has either been paid or not — it cannot be deposited; this issue is resolved by a payment order.
4. An example with entries
Situation. LLP "Bereke" accrued salaries for August 2026 for four employees. According to payroll No. 8 dated 05.09.2026, the cash payment is 340,000 ₸. Three received the money, while the warehouse manager Akhmetov D. did not collect his amount 85,000 ₸ within the three-day deadline.
On 08.09.2026, the cashier:
- Deposits the uncollected 85,000 ₸ into the bank via a cash expenditure order (this is a separate document — "Cash Expenditure"/deposit slip): Debit 1030 Credit 1010 — 85,000 ₸.
- Issues "Salary Depositing" for Akhmetov D. for 85,000 ₸.
Entry of the "Salary Depositing" document:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 3350 | 3390 | 85,000 | Deposited unpaid salary of Akhmetov D. for August |
After posting, the balance on account 3350 (settlements for labor payment) is closed, and the debt "moves" to 3390 — now it is visible in the subaccount "Akhmetov D." that you owe him exactly the deposited 85,000 ₸.
When the employee comes for the money (for example, on 15.09.2026), you receive cash in the cash register and issue it with a separate document "Issuance of Deposited Salary" / cash expenditure order:
| Debit | Credit | Amount, ₸ | Content |
|---|---|---|---|
| 1010 | 1030 | 85,000 | Cash received in the cash register for issuing to the depositor |
| 3390 | 1010 | 85,000 | Deposited salary issued to Akhmetov D. |
Note: taxes are not recalculated. IIT 10%, MPC 10%, SHI 2% were withheld when accrued in August — depositing does not affect them. It only moves the "net" amount to be issued.
5. Types of operations
There is no separate choice for "type of operation" in the document — it performs one task: transfers unpaid cash salary to the depositor (Debit 3350 → Credit 3390) for the list of employees. The options boil down to the method of filling:
- By one payroll — standard case, from the payroll.
- List manually — if the depositor was formed from several payrolls or if the payroll was not created.
6. What is formed upon posting
Accounting entry:
- Debit 3350 "Short-term debt for labor payment" — Credit 3390 "Other short-term payables" (subaccount/subaccount of depositors) for the deposited amount for each employee.
Movements in registers:
- Register of settlements with employees for labor payment — closes the balance of unpaid salary for the employee, so the payroll no longer shows the debt as "to be paid".
- Register of depositors (debts for deposited amounts) — incoming for the employee, term, and period.
Electronic documents: are not formed. Electronic invoices (ESF) and VAT invoices are documents for the sale of goods, works, services with VAT (rate 16%). Salary depositing does not relate to VAT turnover, so no electronic invoices are issued.
7. Printed forms
By clicking the "Print" button, the following are available:
- Register of Deposited Amounts — a list of employees and amounts that entered the depositors' account according to the document.
- Depositor Card — movement for a specific employee (deposited / issued / balance).
- Book of Accounting for Deposited Amounts — a summary register for all depositors of the organization for the period.
For monitoring balances, it is more convenient to use the standard report Trial Balance for account 3390 with selection by subaccount "Employees".
8. Common mistakes
"The field value 'Organization' is not filled" Empty header. Select an organization — it affects the accounts and selection of payrolls.
"The amount to be deposited exceeds the balance of unpaid salary for the employee" You entered an amount greater than what is actually unpaid (for example, the accrued amount instead of "in hand"). Reduce the amount to the net amount to be issued or fill in the lines using the "By unpaid" button.
"There is no debt for labor payment for employee '...'" You are trying to deposit a salary that has already been marked as issued in the payroll, or the payroll has not been posted. Check the payment marks and post the payroll.
The entry went to account 3350 in debit, and the balance is "stuck" The document date is earlier than the payroll/accrual date. Set the deposit date after the payment deadline and repost.
Double debt to the employee You made a deposit, and then issued the money again with a regular expenditure order to account 3350, not 3390. Issue to the depositor only from account 3390 (with the document "Issuance of Deposited Salary").
9. FAQ
What is salary depositing? It is the transfer of salary that the employee did not receive in cash on time from the debt for labor payment (account 3350) to depositors (account 3390). You deposit the money in the bank, while the obligation to pay it to the employee remains.
What is the deadline for depositing salary? After the cash payment deadline (usually 3 working days from the date set for payment). After that, the uncollected cash is deposited in the bank, and the amounts are deposited.
What entries does the document form? One main entry: Debit 3350 Credit 3390 for the unpaid amount for each employee. There are no tax movements.
Is it necessary to withhold IIT, MPC, SHI again when issuing to the depositor? No. IIT 10%, MPC 10% (ceiling base 50 MZP), SHI 2% were withheld when the salary was accrued. The net amount is deposited and issued — taxes are not recalculated.
Can salary deposited to a card be deposited? No. Depositing applies only to cash payments through the cash register. For non-cash salary, the debt is closed by a payment order.
How to pay the deposited salary later? Receive cash in the cash register (Debit 1010 Credit 1030) and issue "Issuance of Deposited Salary"/expenditure order: Debit 3390 Credit 1010. Take the document based on the deposit to close exactly this depositor.
What to do if the employee resigned and did not collect the money? The deposited amount is recorded on account 3390. After the statute of limitations expires (3 years according to the Civil Code of the RK), the unclaimed depositor is written off to other income: Debit 3390 Credit 6280 "Other Income".
How to create a document based on the payroll? Open the posted "Payroll for Salary Payment" → "Create based on" → "Salary Depositing". The table part will automatically fill in with unpaid lines.
Where to see who and how much we owe from depositors? Report "Trial Balance for account 3390" with selection by subaccount "Employees" or printed form "Book of Accounting for Deposited Amounts".
Does depositing affect tax and contribution reporting? No. Accruals and withholdings (IIT, MPC, SHI 3.5%, CO 5%, OSHI 3%, social tax 6%) are already reflected when calculating the salary. Depositing is only a movement of money and an internal transfer of debt.
10. Related documents
Based on what it is entered:
- "Payroll for Salary Payment" (through the cash register) — the main source of unpaid lines.
- "Cash Expenditure" (depositing uncollected cash in the bank) — accompanying operation, Debit 1030 Credit 1010.
What is entered based on / further in the chain:
- "Issuance of Deposited Salary" (or cash expenditure order for account 3390) — when the employee comes for the money.
- "Operation (accounting)" — for writing off unclaimed depositors to income (Debit 3390 Credit 6280) after the statute of limitations expires.
How to find out your release: "Help" → "About the program" — it indicates the platform version and configuration release.
The manual is prepared for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2. Check your release before use.