# Employee advance: payout and offsetting at accrual

URL: https://bimpsoft.com/en/help/payroll/advances/
Updated: 2026-11-06

> In Bimp an advance is paid with the "Salary payout" document with the "Offset advance" flag: money leaves the cash desk or account, the employee becomes a debtor of the company, and there is no expense in P&L yet. At the end of the month the advance is offset in the "Salary accrual" document with the "Offset advances" button or manually through the "Payout document" column.

## How to pay an advance without a prior accrual

An advance is paid with the "Salary payout" document with the "Offset advance" flag. You need this when an employee asks for part of the salary in the middle of the month and there is no accrual yet.

What happens after posting:

- **Money** leaves the account or [cash desk](https://bimpsoft.com/en/help/getting-started/bank-accounts-and-cash-desks/).
- **The employee's debt:** there is no accrual document yet, so Bimp considers that the employee owes the company this amount. The debt closes automatically when you accrue the salary.
- **[P&L](https://bimpsoft.com/en/help/reports/profit-and-loss-report/):** the payout does not affect period expenses. It is only a movement of funds.

**Example.** On January 15, storekeeper Lavrov asks for a 5,000 UAH advance. The January salary has not been accrued yet. After the payout is posted, there is 5,000 UAH less in the cash desk, Lavrov owes 5,000 UAH, and January's expenses are still zero.

1. Open **Payroll → Salary payout** and click **Create**.
2. In the "Main" block, fill in:
   - "Payroll month": the month the advance is issued for (for example, "January, 2026");
   - "[Organization](https://bimpsoft.com/en/help/getting-started/organizations/)": the legal entity that pays;
   - "[Expense item](https://bimpsoft.com/en/help/getting-started/income-and-expense-items/)": the item for the cash flow report (not for profit).
3. In the "Payment" block, select the "Settlement type" (cash or non-cash) and the specific cash desk or bank account.
4. On the "Payout" tab, click **Add** and fill in the row:
   - "Employee": who you pay;
   - "Offset advance": select the flag;
   - "Accrual type": what you pay for ("Salary");
   - "Payment amount": the advance amount, for example 5,000 UAH.
5. Click **Save and close**.

![Salary payout document No. 11: the row of employee Valentyn Lavrov with the "Offset advance" flag, an accrual type and a payment amount of 10,000 UAH; red arrows mark the "Add" button and the columns; on the left the non-cash settlement type, PrivatBank account, "Payment amount" 10,000](https://bimpsoft.com/help/_img/4a668faf-2306-45f4-bf08-2c958ef8e363.webp)

You can check the result in the reports: in ["Cash flow"](https://bimpsoft.com/en/help/reports/cash-flow-report/) the account balance has decreased, and in ["Salary accrued and paid"](https://bimpsoft.com/en/help/reports/payroll-report/) the "Paid" column shows the amount, while the employee's debt is negative until you accrue the salary.

## How to offset an advance at salary accrual

An advance is offset in the "Salary accrual" document: the full salary goes to expenses, and only the remainder is left to pay. Without this, Bimp will consider that you owe the whole salary while the employee owes the advance, and there is a risk of paying twice.

**Example.** A manager's salary is 20,000 UAH, and on the 15th the manager received a 5,000 UAH advance. 20,000 UAH must go to expenses, and 15,000 UAH is left to pay.

### Way 1: the "Offset advances" button

This is the most convenient way when the advances have already been paid.

1. Create a "Salary accrual" document (see [Salary accrual](https://bimpsoft.com/en/help/payroll/salary-accrual/)).
2. On the "Employees" tab, click **Offset advances**.

   ![Salary accrual document No. 5 with an empty "Employees" tab; the "Offset advances" button next to the "Add" button is highlighted with a red frame and an arrow; at the bottom "Accrued 0 UAH"](https://bimpsoft.com/help/_img/73fcac21-0fbd-4b06-9365-a09be60957c2.webp)

3. A panel opens on the right with a list of payouts with the advance flag for the selected period.
4. Select the advances you want to take into account.
5. Click **Transfer to document**.

Bimp creates rows for the selected employees and links them to the payout documents. The debt for advances closes.

> [!WARNING] If you first manually added a row with a salary accrual and then clicked "Offset advances", the system will add new rows with advances. Check the totals so you do not double the accrual.

### Way 2: manual offset through the "Payout document"

This way gives you control over every amount.

1. Click **Add** and select the employee.
2. Select the flag in the "Offset advance" column and select the "Accrual type".
3. Click the "Payout document" column and click "Advanced search" (the magnifier icon).
4. In the "Document" window, find the payout you need by date and amount and select it: it is loaded into the row.
5. In the advance row, enter the amount you are offsetting (usually equal to the advance amount).
6. If the advance is smaller than the salary (5,000 out of 20,000), add a separate row without the advance flag with the remaining amount to accrue: 15,000 UAH.

## How to specify the amount to pay in the payment calendar

In the "Payment" block of the accrual document, in the "Payment amount" field, enter only the amount you are going to pay, that is, the remainder. This is the amount that goes into the [payment calendar](https://bimpsoft.com/en/help/finance/payment-calendar/) as a future expense.

## Where to check the result of the offset

| Report | What you will see |
|---|---|
| "Salary accrued and paid" | "Accrued" has grown by the full salary amount; the debt to be paid is smaller by the amount of the offset advance |
| "Expenses" and "Income and expenses (P&L)" | the full salary amount (including the part issued as an advance): the accrual document turns the cash payout into a business expense |

The remainder after the offset is paid with an auto-filled document — see [Salary payout](https://bimpsoft.com/en/help/payroll/salary-payout/).

## FAQ

**Does paying an advance affect expenses in the P&L report?**

No. Paying an advance is only a movement of money. It becomes an expense after you create the "Salary accrual" document.

**Why does the employee have a negative debt in the report after an advance is paid?**

The accrual has not been created yet, so Bimp considers that the employee owes the company the advance amount. The debt closes when you accrue the salary and offset the advance.

**What happens if I do not offset the advance at accrual?**

Bimp will consider that you owe the employee the whole salary while the employee still owes the advance. There is a risk of paying the person twice.

**What should I enter in "Payment amount" of the "Payment" block after offsetting an advance?**

Only the remainder still to be paid. For example, with a salary of 20,000 and an advance of 5,000, enter 15,000 UAH: this amount goes to the payment calendar.