Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
You have accrued financial assistance to an employee for an anniversary. Or you are paying dividends to a founder. Or you are transferring a one-time remuneration to an individual under a civil-law contract. You have decided to route the money not through the cash desk but to cards — as a single payment register to the bank. You open the list "Statement for transfer…", and there are several similar documents, and it is unclear which one to take: the payroll one or the "other payments" one. You take the payroll one — but your accruals do not get into it, because this is not labor payment. Let's figure out when exactly you need the Statement for transfer of other payments and how to fill it in without redoing it.
1. Purpose
The document generates a register (statement) for transferring to the bank payments that are not related to labor payment: dividends, financial assistance exceeding the exemption, one-time remunerations, payments under civil-law contracts, other income of individuals. It closes the debt to the recipient and prepares the data for a bank payment order to credit card accounts.
2. Where to find it
Section "Payroll" → block "Salary payment" (or "Statements to bank / cash desk") → Statement for transfer of other payments.
If the object is opened as a separate list, it is located next to the usual "Statement for transfer of salary".
A quick way to open the list directly in 1C:
- Menu "Tools" → "Go to navigation link" (or the link input field).
- Paste:
e1cib/list/Документ.ВедомостьНаПеречислениеПрочихВыплат
- Click "Go" — the document journal will open.
2a. How to find out your release
"Help" → "About the program" (or the ℹ️ icon in the upper right corner). In the window that opens you will see:
- the platform version (for example, 8.3.24.xxxx);
- the configuration release — "Accounting for Kazakhstan, edition 3.0 (3.0.74.2)".
If your release is older, some of the fields and printed forms may differ. The instruction is oriented to 3.0.74.2.
3. How to fill it in
You create the document with the "Create" button in the list. Then field by field.
| Field | Why it is needed and what happens on error |
|---|---|
| Organization (req.) | Who we pay from. Determines the source settlement account and separate accounting. Make a mistake — the money will be "written off" from the wrong organization, and the statement will not reconcile with the bank. |
| Date (req.) | The date of forming the register. Affects the entry of movements into the correct period. Set a future date — the payment will "hang" and will not close the debt in the current month. |
| Payment method (req.) | Here it is "Through bank" / "By transfer" (as opposed to the cash desk). Sets the logic of the printed form and the register. |
| Bank / Bank account of the organization (req. for transfer) | The source account from which the payment will go. An empty field — the payment order will not be generated. |
| Payroll project | If employees receive money on cards within a payroll project — you select it, then the register will pull in the personal/card account numbers. Without a project you fill in the details manually. |
| Type of payment / Nature of payment (req.) | A key attribute: it indicates that this is an other payment (dividends, financial assistance, civil-law contract, other), not salary. It determines which debt is closed and which entries will be recorded. |
| Tabular part "Employees / Recipients" (req.) | Rows with individuals and amounts to be transferred. Filled in with the "Fill" button — unclosed accruals for the selected type of payment are pulled in. |
| — Individual / Recipient | Who we pay. |
| — Amount to pay | The net amount. It must match the remaining debt; if you edit it manually, watch for the "tail" of debt. |
| — Personal account / Card number | Where to credit. With a payroll project it is substituted automatically. |
| Cash flow item | For a correct cash flow statement. If you do not fill it in, the movement will fall into "unmarked". |
| Responsible person / Comment | For control. They do not affect the entries. |
Order of work: first there must be an accrual of the other payment (a document for accruing dividends / other income). The statement only pays out what has already been accrued. If there is no accrual — the "Fill" table will pull in nothing.
After filling in — "Post and close".
4. Worked example with entries
Condition. LLP "Astana-Trade" pays dividends to resident founder Akhmetov A. for 2025. Dividends accrued 1,000,000 ₸. On a resident's dividends, IIT of 5% is withheld (a special rate for dividends) = 50,000 ₸. To be transferred to the card: 950,000 ₸.
Period figures: MCI = 4,325 ₸, MW = 85,000 ₸ (they are not involved in the dividend calculation, but we record the current 2026 values).
Step 1. Accrual of dividends (with a separate document before the statement):
| Dr | Cr | Amount | Description |
|---|---|---|---|
| 5510 (retained earnings) | 3030 (dividends payable) | 1,000,000 | Dividends accrued to the founder |
| 3030 | 3120 (IIT at source) | 50,000 | IIT of 5% withheld from dividends |
Balance to be paid on account 3030 for Akhmetov = 950,000 ₸.
Step 2. Statement for transfer of other payments (method — "Through bank", type — "Dividends"). Table filled in: Akhmetov A., 950,000 ₸.
Upon posting:
| Dr | Cr | Amount | Description |
|---|---|---|---|
| 3030 (dividends payable) | 1030 (money in current accounts) | 950,000 | Dividends transferred to the founder's card |
Step 3. IIT of 50,000 ₸ (account 3120) you transfer to the budget with a separate payment order within the established deadline.
Result: the dividend debt is closed, the bank received a register for 950,000 ₸.
If you were paying financial assistance, the statement entry would be Dr 3350 (or 3390) Cr 1030, and before it — the accrual of financial assistance with correct application of the deduction (for certain types of financial assistance an exemption applies, part is subject to IIT taking into account the basic deduction of 30 MCI = 129,750 ₸ per month).
5. Types of operation
The document serves payments not related to labor payment:
- Dividends to founders/participants;
- Financial assistance (in excess of the non-taxable part);
- One-time remunerations and other income of individuals;
- Payments under civil-law (GPKh) contracts;
- Other payments to individuals, registered by the corresponding accrual documents.
The transfer method within the document is through the bank (to card accounts / settlement accounts of recipients), including within a payroll project.
6. What is generated upon posting
Accounting entries — closing the debt to the recipient:
- Dr 3030 / 3350 / 3390 (depending on the type of payment) Cr 1030 — for the amount to be transferred.
Register movements:
- registers of settlements with employees/individuals — reduction of the payment debt;
- the "Cash" register / data for the cash flow statement (by cash flow item);
- when withholding taxes — data of IIT accounting at source (for form 200.00).
Electronic documents. An ESF and SNT are not generated here — these are VAT/goods-turnover documents, and other payments to individuals are not subject to VAT and are not uploaded to the ESF IS. For the bank, a payment order (based on it) and a register of transfers are generated.
7. Printed forms
Via the "Print" button the following are available:
- Statement for transfer (register by recipients with amounts);
- Register of transferred amounts (for the bank within a payroll project — with card/account numbers);
- List of transferred wages / payments (a summary form to accompany the payment).
The payment order is printed from the linked document for write-off from the settlement account.
8. Common mistakes
"The value of the attribute 'Bank account' (or 'Payment method') is not filled in" The source account or method is not specified. Fill in the organization's bank account and select "Through bank".
"The tabular part is not filled in" / after "Fill" the list is empty There is no accrued other payment for the selected type. First post the accrual document (dividends/financial assistance/other income), then click "Fill".
"The amount to pay exceeds the debt to the individual" You manually overstated the amount or have already partially paid. Click "Fill" again to pull in the actual balance.
"The document is not posted: the payroll project / personal account is not specified" For a register to the bank, crediting details are needed. Fill in the payroll project or card numbers manually in the rows.
"Entries are not generated" upon posting A type of payment is specified for which the debt accounting account is not set up. Check the account setup by type of payment (dividends — 3030, financial assistance/other — 3350/3390).
9. FAQ
1. How does the "Statement for transfer of other payments" differ from the payroll statement? The payroll one closes the debt on labor payment (account 3350 in the salary part), while the "other payments" one closes dividends, financial assistance, civil-law contracts and other income, which are not considered labor payment and have their own accounts and tax regime.
2. Is an ESF or SNT generated for this document? No. ESF and SNT relate to the turnover of goods/services and VAT. Payments to individuals are not subject to VAT, so nothing is uploaded to the ESF IS.
3. How to withhold IIT from an other payment? IIT is withheld at the accrual stage (dividends — 5%, other income — 10% taking into account deductions), not in the statement. The statement transfers the already "net" take-home amount.
4. Does the basic deduction of 30 MCI apply to financial assistance? Yes, when taxing an individual's taxable income in 2026, a basic deduction of 30 MCI = 129,750 ₸ per month is applied (no more than 360 MCI per year). It is taken into account in the accrual document, not in the statement.
5. Can dividends be paid through the cash desk with this document? This document is set up for transfer through the bank. For a cash disbursement, use the cash payment option (cash outflow order / statement for payment through the cash desk).
6. Why was not the entire accrual amount pulled in after "Fill"? The balance to be paid after withholdings (IIT, OPC, etc.) is pulled in. For example, out of 1,000,000 ₸ of dividends with IIT of 5%, 950,000 ₸ will be included for payment.
7. How to link the statement with the payment order? Based on the posted statement, enter a "Payment order" / "Write-off from settlement account". The register goes to the bank, and the actual write-off of money is reflected by the linked bank document.
8. Where does the withheld IIT on dividends go? To account 3120 (IIT at source). You transfer it to the budget with a separate payment and reflect it in form 200.00.
9. Is a payroll project mandatory? No. Without a project, fill in the recipients' card/account numbers manually. The project only automates the substitution of details.
10. What is the entry when transferring financial assistance? Dr 3350 (or 3390) Cr 1030 — for the amount to be paid. The accrual of financial assistance and withholding of tax are reflected before the statement.
10. Related documents
On the basis of what it is entered (what must come earlier):
- the dividend accrual document (Decision on payment / accrual of participants' income);
- the accrual of other income of individuals / financial assistance document;
- accruals under civil-law (GPKh) contracts.
What is entered on the basis of the statement:
- Payment order / Write-off from settlement account (Dr 3030/3350 Cr 1030) — the actual transfer;
- a bank statement confirming the crediting.
How to find out your release
"Help" → "About the program" — there the platform version and configuration release are indicated. This guide was prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2. If your release differs, individual fields and printed forms may look different.
Prepared for release 3.0.74.2 "Accounting for Kazakhstan" (ed. 3.0). Numeric parameters — 2026: MCI 4,325 ₸, MW 85,000 ₸, basic deduction 30 MCI.