---
title: "Statement on the Refund of Other Payments in \"Accounting for Kazakhstan\" 3.0: Completion, Journal Entries, Example"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-09-07
canonical: https://buhgpt.kz/suraqtar/vedomost-na-vozvrat-prochih-vyplat-v-buhgalterii-dlya-kaz-en
source: BuhGPT
---

# Statement on the Refund of Other Payments in "Accounting for Kazakhstan" 3.0: Completion, Journal Entries, Example

> **TL;DR:** Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0). You have made other payments to employees through the cash register — for example, material assistance according to the statement. The distributor returned part of the money: one employee was on vacation, t

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Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).

You have made other payments to employees through the cash register — for example, material assistance according to the statement. The distributor returned part of the money: one employee was on vacation, the second was dismissed and did not come, the third refused. The cash register accepted the unreceived amounts back. Now there is a discrepancy in the accounting: according to the statement, everything is "paid," but the money is actually in the cash register, and the debt to these people should still be recorded against you. To correctly close this gap, you open the "Statement for the Return of Other Payments."

1. Purpose

The document records the return of unreceived amounts from previously issued other payments to employees. It restores the debt to the employee (deposits it) and aligns the calculation registers with the fact: the money has returned, the obligation remains. The document works in conjunction with the original "Statement for the Payment of Other Income."

2. Where to find

- Section "Payroll" → group "Payments" → journal of statements for the payment of other income. Here, by clicking the "Create" button, the document type for the return is available; alternatively, the return is entered based on the original payment statement.

- Direct navigation link 1C: e1cib/list/Document.StatementForReturnOfOtherPayments
Copy it and paste it through "Service" → "Go to navigation link" (or with the combination that opens the navigation window) — a list of documents of this type will open.

2a. How to find out your release

Menu "Help" → "About the program". In the opened window, the platform version is indicated (for example, 8.3.2x) and configuration release — in our case, "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. If you have a different release, some field names may differ, but the logic of the document remains.

3. How to fill out

Fill out from top to bottom — this way it is easier not to miss mandatory fields.

Field
Purpose and what will happen in case of error

Organization (mandatory)
Which legal entity the money is being returned to. If you have one organization, it will be filled in automatically. If you make a mistake, the return will not be attributed to the correct company, and the debt to the employee will not match.

Date (mandatory)
Date of the actual return of money to the cash register/account. Do not set it earlier than the date of the original payment — otherwise, you will get a negative balance in calculations.

Number
Assigned automatically upon recording. Do not change it manually.

Statement (document basis)
The "Statement for the Payment of Other Income" from which the amounts are being returned. This is the key link: it pulls the list of employees and unpaid balances. Without a basis, you will be entering amounts blindly.

Payment method / place of payment
Through the cash register, through the bank, or through the distributor — taken from the original statement. Determines where the money is "returned" from and which account is involved.

Table part "Employees"
Rows for each employee whose money has been returned.

— Employee (individual) (mandatory in the row)
To whom the payment was intended. An empty row will not be processed.

— Amount to be returned
How much is being returned. It should not exceed the unpaid balance for this employee in the basis — the program checks this.

— Document basis for the row
The specific payment to which the return relates (automatically filled when selected from the statement).

Responsible
Who issued it. By default — the current user. It only affects filtering in lists.

Comment
Reason for the return (on vacation, dismissed, refused). It does not affect accounting but saves time when reviewing after six months.

Practical advice: do not fill in the table part manually. Select the basis and use "Fill" — the program will pull only those who have an unpaid balance. Then delete unnecessary rows and, if needed, reduce the amounts.

4. An example with entries

Condition. LLP "Astana-Service" accrued material assistance to three employees and paid it through the cash register according to "Statement for the Payment of Other Income" No. 5 dated 03.09.2026:

- Akhmetov A. — 50,000 ₸

- Bekova B. — 40,000 ₸

- Dossov D. — 30,000 ₸ (dismissed, did not receive)

Total according to the statement — 120,000 ₸. Akhmetov and Bekova received the money, Dossov did not. On 04.09.2026, the distributor returned 30,000 ₸ to the cash register.

Actions. Open the "Statement for the Return of Other Payments," dated 04.09.2026, basis — statement No. 5. By clicking "Fill," only Dossov with the amount of 30,000 ₸ remains.

Entries upon processing:

Debit
Credit
Amount, ₸
Content

1010
3390
30,000
Return of unreceived other payment to the cash register; restored (deposited) debt to Dossov

Account 1010 "Cash funds in the cash register" is debited — the money has returned. Account 3390 "Other short-term accounts payable" is credited under the subaccount "Dossov D." — the debt to him is again recorded against the organization.

If other payments are accounted for on the payroll accounts, instead of 3390, it will be 3350 "Short-term accounts payable for labor" — the account is determined by the settings of the accrual type, not by the return document itself.

Important about taxes. The return of the unreceived amount does not recalculate individual income tax (IIT), social tax (10%), social tax for the unemployed (3.5%), social tax for the disabled (2%), and social tax (5%) — they were calculated when the income was accrued and remain. If the payment is ultimately canceled altogether, the income is reversed by a separate accrual document, and it is this document that corrects the taxes.

5. Types of operations

The document differs by payment method, inherited from the original statement:

- Return through the cash register — money is accepted back into the cash register (Debit 1010).

- Return through the bank — amounts returned to the current account, for example, when a payment is revoked (Debit 1030).

- Return through the distributor — unreceived amounts submitted by the distributor to the organization's cash register.

In all cases, the economic meaning is the same: the obligation to the employee that was settled is restored.

6. What is formed upon processing

- Accounting entries — restoration of the debt to the employee and receipt of money (see example). Specific accounts depend on the type of other payment.

- Movements in calculation registers — "Settlements with employees" (or a similar payment register): the unpaid amount is removed from the status "paid" and again becomes a debt/depositor. This allows for the correct re-payment of money later.

- Register "Deposited amounts" — if the accounting policy for payroll includes accounting for depositors, the unclaimed amount goes to depositors.

Electronic documents ESF and STN do not form this document and should not: ESF is issued in the ESF IS for sales transactions (with VAT at a rate of 16%), STN accompanies the movement of goods. The return of other payments is a settlement with personnel, it does not relate to VAT turnover and goods.

7. Printed forms

The statement for the return usually does not have its own regulated printed form — it is of an internal nature. The actual return of money to the cash register is documented by a cash receipt order (form KO-1), which is entered as a related document, and the list of employees is visible through the "Salary Debt Report" / "Payroll Statement" in the "Payroll" section. The presence of a separate print button for the return statement depends on the sub-release — this point should be clarified in your version through the "Print" button on the document form.

8. Common mistakes

- "The field 'Organization' is not filled in" — when the header is empty. Select the organization; if there is only one, it is filled in automatically.

- "The amount to be returned exceeds the unpaid balance" — you indicated more than what has actually not been received for this employee. Check with the basis and reduce the amount.

- "In row N, the employee is not filled in" — an empty row in the table part. Fill in the individual or delete the row.

- Negative balance in settlements — occurs if the return date is earlier than the payment date or you are returning an already re-paid amount. Check the chronology: the return is always later than the original payment.

- Basis not filled in — then "Fill" will not pull in employees, and you risk entering amounts that are not in the accounting. Always indicate the original statement.

- Duplicate return — re-processed the return for the same people. The debt "doubles." Before processing, check if there is already a return document for this statement.

9. FAQ

How does the "Statement for the Return of Other Payments" differ from the "Statement for Payment"?
The payment statement extinguishes the debt to the employee and writes off the money. The return statement does the opposite: it returns the money and restores the debt for unreceived amounts.

Is it necessary to issue an ESF or STN for this document?
No. ESF and STN relate to the sale of goods and services with VAT (16% in 2026). The return of other payments is an operation for settlements with personnel, electronic documents for it are not issued.

Are IIT and social payments recalculated upon return?
No. IIT (10%/15%), social tax 10%, social tax for the unemployed 3.5%, social tax for the disabled 2%, social tax 5%, and social tax 6% are calculated when the income is accrued. The return of unreceived money does not affect them. Recalculation is only needed when the income itself is fully reversed.

How to re-pay the returned amount?
After processing the return, the debt is again recorded against the organization. Create a new payment statement (or depositor payment) when the employee comes for the money.

What to choose as the basis?
The "Statement for the Payment of Other Income" for which the money was not received. It is from this that employees and unpaid balances are pulled.

To which account is the debt restored?
To the one where the original other payment was accounted for: usually 3390 "Other short-term accounts payable," less often 3350 "Short-term accounts payable for labor." The account is set by the accrual type settings.

Can only part of the amount be returned for the employee?
Yes. Indicate the actually returned amount — it should not exceed the unpaid balance for this employee.

What document to issue for the actual receipt of money in the cash register?
A cash receipt order (KO-1). It is linked to the return and makes the entry Debit 1010.

Why does the employee have a "hanging" debt after the return?
This is how it should be: the money has returned, but the obligation to the person remains (deposited). It will close upon the next payment.

Can the return be processed retroactively?
Technically yes, but not earlier than the original payment date. Otherwise, you will get a negative balance in settlements.

10. Related documents

- Entered based on: "Statement for the Payment of Other Income" (other payments) — the source of the list of employees and amounts.

- Precedes: document for accruing other income to employees (material assistance, other payments) — it creates the debt that you first pay, and then partially return.

- Entered based on / in conjunction with: cash receipt order (KO-1) for the actual receipt of money; if unclaimed — operations with depositors and subsequent repeat payment statement.

How to find out your release: menu "Help" → "About the program" — there you will find the platform version and configuration release.

Instructions prepared for "Accounting for Kazakhstan," version 3.0, release 3.0.74.2. Indicator values are given for the year 2026: MRP 4,325 ₸, MZP 85,000 ₸, VAT rate 16%.

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_BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_