Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
The accountant calculated the salary, and the program withheld alimony from the employee under a writ of execution. The money is "hanging" on the settlement account with the recipient — it must be sent to the claimant: the ex-spouse, the court enforcement officer, the bank. You open the list of withheld amounts and cannot figure out exactly how to process the transfer: by a payment order directly? And where do the bank commission and the "tails" from partial payments go then? It is precisely for this step that the document "Writ of Execution transfer to recipients" serves — it collects the amounts withheld under all writs of execution for the period and prepares the transfer to each recipient.
1. Purpose
The document records the transfer to recipients of amounts previously withheld from employees under writs of execution (alimony, compensation for harm, debt collection, etc.). It closes the organization's liability to the claimant and serves as the basis for the payment document (write-off from the current account, cash disbursement, postal transfer).
2. Where to find it
Section "Salary" → "Deductions" block (or "Writs of execution") → "Writ of Execution transfer to recipients".
The "Create" button opens a new document. The "Fill" buttons inside the document pull up the amounts withheld for the selected month.
A quick way is to open the list directly. Copy the navigation link and paste it via "Tools" → "Go to navigation link" (or Main menu → "File" in some builds):
e1cib/list/Документ.ИЛПеречислениеПолучателям
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens you will see two lines: the platform version (for example, 8.3.24.x) and the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)". If your release is older, the layout of fields and the printable forms may differ slightly.
3. How to fill it in
Header
| Field | Why it is needed / what happens if it is wrong |
|---|---|
| Organization (required) | On whose behalf you are transferring. Determines the current account, cash desk, and paying organization. A wrong organization — the money will be written off from the wrong account, and the writ-of-execution mutual settlements will not be closed. |
| Month of deduction (required) | For which month we take the withheld amounts. The "Fill" button selects data based on it. If you get the month wrong — the table will be filled with the wrong amounts or will remain empty. |
| Date (required) | Date of the transfer. Affects the period of the movements and the date of the payment document. |
| Payment method | Via bank / Via cash desk / By postal transfer. It determines which payment document is created on the basis of it and whether a postal (bank) fee is taken. |
| Responsible person | Who processed it. Does not affect the entries, needed for control. |
The "Recipients" table part
Filled in automatically via the button "Fill" → "Fill with withheld amounts". Check each line:
| Column | What to check |
|---|---|
| Employee (required) | From whom it was withheld. |
| Writ of execution (required) | Link to the writ of execution card. Determines the recipient and the transfer details. |
| Recipient (claimant) (required) | To whom the money goes. If the details (IIN, account, address) are empty — the payment will not go through. The details are taken from the recipient counterparty card linked to the writ of execution. |
| Amount to transfer (required) | The withheld amount to be sent. It can be reduced manually for a partial payment — the balance will carry over to the next time. |
| Fee (commission) amount | Postal/bank fee for the transfer. Usually withheld additionally from the debtor employee. |
| Fee payer | "At the employee's expense" or "At the organization's expense". Affects the entry for the commission. |
Required for posting: Organization, Month, Date and in each line — Employee, Writ of execution, Recipient, Amount.
4. Worked example with entries
Initial data (Kazakhstan, 2026). Employee Akhmetov, salary 300,000 ₸. One child → alimony 1/4 of income after taxes. A basic IIT deduction of 30 MCI = 30 × 4,325 = 129,750 ₸ is applied.
Salary calculation for the month:
| Indicator | Formula | Amount, ₸ |
|---|---|---|
| Accrued | salary | 300,000 |
| MPC 10% | 300,000 × 10% | 30,000 |
| CHIC 2% | 300,000 × 2% | 6,000 |
| IIT taxable income | 300,000 − 30,000 − 6,000 − 129,750 | 134,250 |
| IIT 10% | 134,250 × 10% | 13,425 |
| Income after taxes | 300,000 − 30,000 − 6,000 − 13,425 | 250,575 |
| Alimony 1/4 | 250,575 × 25% | 62,644 |
| Postal fee 1% (from employee) | 62,644 × 1% | 626 |
Entries upon withholding (document "Payroll" / "Deduction under writ of execution"):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3350 | 3390 | 62,644 | Alimony withheld in favor of the recipient |
| 3350 | 3390 | 626 | Transfer fee withheld (at the employee's expense) |
Account 3350 — short-term payroll liabilities; 3390 — other short-term accounts payable (to the claimant and the post office/bank).
Entries upon transfer (document "Writ of Execution transfer to recipients" → payment document based on it):
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 3390 | 1030 | 62,644 | Alimony transferred to the recipient |
| 3390 | 1030 | 626 | Transfer fee paid to the bank/post office |
Account 1030 — money in current bank accounts (for cash disbursement — 1010).
Result: the liability to the claimant (3390) is closed, the money has left the current account (1030). VAT does not arise here — this is a personnel settlement operation, not a sale.
5. Types of operation
The document supports transfer depending on the payment method:
- Via bank — money to the recipient's account; on the basis of it a "Write-off from the current account" is created.
- Via cash desk — in cash to the recipient; a "Cash disbursement order" is created.
- By postal transfer — with a postal fee withheld.
In terms of the substance of the collection, these can be alimony, compensation for harm/damage, fines and debts under a court decision — the type is determined by the writ of execution card, not by the transfer document itself.
6. What is generated upon posting
Accounting entries are usually not made by the document itself — it closes the writ-of-execution mutual settlements and serves as the basis for the payment document; the entries Dr 3390 Cr 1030 (1010) appear upon posting the "Write-off from the current account" or the cash disbursement order created on the basis of it.
Register movements:
- "Mutual settlements under writs of execution" (expense — reduction of the debt to the recipient);
- "Deductions under writs of execution" / register of transfers (recording of the fact and the balance).
Electronic documents (ESF, SNT) are NOT generated. This is a payroll document, there is no sale of goods/services, and an invoice is not issued in the ESF IS.
7. Printable forms
Available from the document:
- Register of transfers under writs of execution (summary: who, to whom, how much);
- List of alimony recipients / list for transfer;
- Payment order and/or list for transfer to the bank — via the payment document created on the basis of it;
- Cash disbursement order — for cash payment.
8. Common mistakes
"Recipient details are not filled in" — the claimant counterparty card has no account/address. Open the writ of execution → the recipient card, fill in the bank account (for the bank) or the address (for the post office).
The table is not filled in via the "Fill" button — the month of deduction does not match or the deduction has not yet been posted. Check that the "Payroll" with the deduction under the writ of execution for this month is posted, and that the month in the header matches.
"The amount to transfer exceeds the withheld balance" — you manually inflated the amount or have already transferred part of it. Reduce the amount to the balance in the mutual settlements register.
"The 'Writ of execution' field is not filled in" — the line was added manually without a link to a writ of execution. Select the writ of execution from the reference book — then the recipient and the rules will be pulled up.
After posting, the money was not written off — you only posted the "Writ of Execution transfer to recipients" but did not create the payment. Click "Create based on" → "Write-off from the current account" (or cash disbursement order) and post it.
9. FAQ
Does the document make entries itself? Usually no: it closes the writ-of-execution mutual settlements. The accounting entry Dr 3390 Cr 1030 (1010) arises upon posting the payment document created on the basis of it.
Is an ESF or SNT issued? No. This is an operation on deductions from salary, there is no sale — neither an ESF in the ESF IS nor an SNT is processed.
Who pays the postal (bank) fee? By default — the debtor employee: the fee is withheld in addition to the alimony. In the line you can specify "At the organization's expense", then the expense will fall on the enterprise.
How is alimony calculated? From income after withholding taxes and mandatory contributions: 1/4 for one child, 1/3 for two, 1/2 for three or more. In the example — 250,575 × 25% = 62,644 ₸.
What to do with a partial payment? Reduce the "Amount to transfer" manually. The non-transferred balance will remain in the register and be included in the next transfer.
How to process a cash payment? Specify the payment method "Via cash desk" and create a "Cash disbursement order" based on it. The entry will be Dr 3390 Cr 1010.
Does the document affect IIT, MPC, social tax? No. All taxes and contributions (IIT 10%, MPC 10%, CSHI 3%, CHIC 2%, SC 5%, social tax 6%) have already been calculated at the payroll accrual stage. The alimony transfer does not change the tax base.
Can one document transfer to several recipients? Yes. All employees and all writs of execution for the month are included in the table — a separate line and its own amount to transfer are generated for each recipient.
Why are there no withheld amounts in the list? Either the deduction is not posted, or the month is specified incorrectly, or the recipient is not set in the writ of execution. Check the writ of execution card and the accrual document.
How to verify that the debt to the claimant is closed? Generate a trial balance for account 3390 broken down by the recipient counterparty — after the payment is posted, the balance should be reset to zero.
10. Related documents
What it is filled in based on:
- "Writ of execution" (writ of execution card) — the source of the recipient, calculation rules, and details;
- "Payroll for employees" / the writ-of-execution deduction document — the source of the amounts withheld for the month.
What is entered based on the "Writ of Execution transfer to recipients":
- "Write-off from the current account" — transfer via bank;
- "Cash disbursement order" — cash payment;
- payment order / list for transfer to the bank.
How to find out your release
Menu "Help" → "About the program" — there the 1C:Enterprise platform version and the configuration release are indicated.
This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. When updating the configuration, verify the layout of fields and the printable forms.