Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
An employee went on vacation, received vacation pay in advance, and two weeks later submitted a resignation letter. He did not work part of the vacation — which means part of the vacation pay needs to be returned to the cash register. Or another situation: the accountant made a mistake in the time sheet, overpaid, the salary has already gone to the card, and the person honestly brings the overpayment in cash. The money came back — but until you reflect this in the program, the employee has a debt to the organization in the accounting, and the amounts do not match in the cash register/bank. This gap is closed by the document "Return of Employee Salaries".
1. Purpose
The document records that the employee returned previously paid salary (overpayment, unworked advance, excessively issued vacation pay). He deposits the money into the cash register or into the current account and simultaneously closes the mutual settlements with the employee — the individual's debt to the organization is written off.
2. Where to find
Section "Salary" → block "Salary Payment" → "Return of Employee Salaries". The "Create" button opens a new document.
A quick way to open the list directly in 1C is "Service" → "Go to navigation link" (or Alt+F1) and paste:
e1cib/list/Document.ReturnOfEmployeeSalaries
2a. How to find out your release
Menu "Help" → "About the program". In the opened window: at the top — version of the platform (for example, 8.3.24.xxxx), below — configuration release ("Accounting for Kazakhstan, version 3.0, 3.0.74.2"). If your release is older — some fields and behavior may differ.
3. How to fill out
The document is filled out from top to bottom. Key fields:
| Field | Purpose / what happens in case of error |
|---|---|
| Organization (mandatory) | Employees, accounts, and currency are selected based on it. In a database with several legal entities, the wrong choice means the money is "deposited" to the wrong company, and mutual settlements will not close. |
| Date (mandatory) | Date of actual money return. It affects the period of movements in the cash register/bank and mutual settlements. If you set a future date — the return will "hang" in a non-occurring period. |
| Payment method (mandatory) | How the money was returned: Through the cash register or Through the bank. Determines which account (1010 or 1030) will be used in the entry. |
| Cash register / Bank account | Appears depending on the method. If not filled in — there will be no correct entry for the money. |
| Month of accrual | The period to which the returned salary relates. It is important that the return "falls" in the same month where the overpayment hangs, otherwise the debt will not close. |
| Cash flow article | Cash flow analytics for the cash flow report. An empty article creates a "gap" in the "Other receipts" section. |
| Table part (Employees) (mandatory) | Rows: Employee and Amount to be returned. Here you list who and how much returned. If the amount exceeds the employee's debt — an overpayment in his favor is created. |
| Department | For analytics and distribution. Affects the selection of employees in some settings. |
| Responsible / Comment | Service fields. Do not affect the entries, but help in resolving disputed transactions. |
Order of actions:
- Select the organization and specify the return date.
- Set the payment method and the corresponding account (cash register or bank account).
- Specify the month of accrual to which the return relates.
- In the table part, add employees and amounts (the "Fill" button will pull employees with current debts to the organization — convenient to avoid mistakes in the amount).
- Check the cash flow article.
- Post the document.
4. An example with entries
Situation. Employee Akhmetov D. received vacation pay in advance in June 2026 — 180,000 ₸. In July, he resigns, having worked only part of the vacation. The accountant recalculated: overpaid 60,000 ₸. Akhmetov deposits this amount in cash into the cash register on September 4, 2026.
Filling:
- Organization: LLP "Romashka"
- Date: 04.09.2026
- Payment method: Through the cash register, Cash register: "Main cash register (₸)"
- Month of accrual: June 2026
- Employee: Akhmetov D., Amount: 60,000 ₸
- Cash flow article: "Return of overpaid salary"
Entry upon posting:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1010 "Cash in the cash register" | 3350 "Short-term debt for wages" | 60,000 | Return of overpayment for vacation pay to the cash register |
After posting, Akhmetov's debt to the organization (debit balance on account 3350 for this employee) is closed, and the cash register increases by 60,000 ₸.
If the return was to the current account, instead of 1010, account 1030 "Cash on current bank accounts" would be used: Dr 1030 Cr 3350 — 60,000 ₸.
Important about taxes. The return of salary itself does not recalculate individual income tax (IIT), mandatory pension contributions (MPC), mandatory social health insurance (MSHI), and social tax. It only moves money and mutual settlements. If excessively withheld taxes need to be returned or recalculated, this is done separately — by a recalculation document / cancellation of accrual in the "Salary" section. For example, when recalculating vacation pay, the program will automatically adjust IIT 10% and mandatory contributions (MPC 10%, MSHI 3.5%, VOSHI 2%) in the corresponding lines.
5. Types of operations (methods of return)
The document supports returns:
| Method | Accounting account for money | When applied |
|---|---|---|
| Through the cash register | 1010 | The employee deposits cash into the company's cash register |
| Through the bank | 1030 | The employee transfers money to the organization's current account |
| Through a distributor / authorized person | by setting | If the return is made through a cashier-distributor (in such a payment scheme) |
6. What is formed upon posting
- Accounting entries: Dr 1010 (or 1030) Cr 3350 for the return amount by employee.
- Movements in the register "Mutual settlements with employees of organizations" (or "Salary to be paid") — the individual's debt to the organization decreases.
- Movement of cash — inflow in the cash register/bank with the specified cash flow article (falls into the "Cash Flow Report" and into the cash book upon cash return).
Electronic documents (ESF, SNT) are NOT formed. The return of salary is a settlement with personnel, not the sale of goods and services. ESF through the ESF IS and SNT are issued for sales/movement documents (where VAT 16%, accounts 1210, 6010, 3130, etc. are involved), they have no relation to the salary block.
7. Printed forms
- Cash receipt order (KO-1) — when returning through the cash register, it formalizes the receipt of cash; the order serves as the basis for recording in the cash book.
- Calculation certificate by document — breakdown of amounts by employees (for internal control and filing).
When returning to the current account, the primary document is the bank statement/payment order of the employee — it is uploaded to the bank separately and linked to the return.
8. Common mistakes
"The 'Cash register' field is not filled in" — the method "Through the cash register" is selected, but the cash register is not specified. Fill in the "Cash register" field or switch the method to "Through the bank".
"The value of the 'Organization' attribute is not filled in" — the document was created from the general list without selecting a legal entity. Specify the organization in the header.
"The amount to be paid exceeds the employee's debt" (or a warning about overpayment) — you are returning more than the employee owes. Check the month of accrual and the amount: perhaps the debt relates to another period or has already been closed by another document.
The employee's debt did not close, although the document was posted — most often, the month of accrual is incorrectly specified: the return "fell" in the wrong period where the overpayment hangs. Correct the month and repost.
There is no inflow in the cash book — the cash receipt order was not formed or the cash flow article was not filled in. Check the link with the cash receipt order and fill in the cash flow article.
9. FAQ
1. How does "Return of Salary" differ from depositing? Depositing is unpaid salary that remains with the organization and is accounted for as a depositor. Return of salary is money that the employee has already received and then returned (overpayment, unworked advance).
2. Are IIT and MPC recalculated upon return? No. This document only moves money and mutual settlements. Recalculation of IIT (10%), MPC (10%), MSHI (3.5%), VOSHI (2%), and social tax (6%) is performed by separate recalculation/cancellation documents in the "Salary" section.
3. What entry is formed? Dr 1010 "Cash" (or Dr 1030 "Current accounts") Cr 3350 "Short-term debt for wages" for the return amount.
4. Is it necessary to issue an ESF for the return of salary? No. ESF and SNT are issued for sales transactions with VAT, not for settlements with personnel. VAT (16%) is not involved here.
5. The employee returned money to the company's card — which method to choose? "Through the bank" and specify the organization's bank account where the money came. The entry will go through account 1030.
6. How to fill out the document to avoid mistakes in the amount? Use the "Fill" button — the program will pull employees with current debts to the organization and substitute the remaining debt.
7. The return was made in the wrong month — what to do? Open the document, correct the "Month of accrual" to the period to which the overpayment relates, and repost. The debt will close correctly.
8. Can one document be used to process returns from several employees? Yes. Add several rows in the table part — one row for each employee with their amount. The payment method and cash register/account are common for the document.
9. Where to check that the employee's debt has been closed? In the reports "Salary Debt" and in the turnover balance sheet for account 3350 by employee: after the return, the debit balance for him should be zeroed.
10. For a return through the cash register — is it necessary to make a cash receipt order separately? The receipt of cash is formalized by a cash receipt order (KO-1). Check that it has been formed and entered into the cash book — otherwise, the inflow in the cash register will not be reflected in the reporting.
10. Related documents
- On what basis does the return arise: "Salary Payment Statement" / "Salary Accrual", "Vacation", recalculation upon dismissal — this is where the overpayment arises, which is then returned.
- What is related to the return: "Cash Receipt" (PKO) when returning to the cash register; bank statement when returning to the account.
- What to do next: if necessary — recalculation or cancellation of accruals (to adjust IIT, MPC, MSHI, VOSHI, social tax), if taxes were excessively accrued and withheld.
How to find out your release: "Help" → "About the program" — there you will find the version of the platform and the configuration release.
The manual is relevant for "Accounting for Kazakhstan", version 3.0, release 3.0.74.2.