diff --git a/backend/api/v1/finance/payroll_serializers/presentation.py b/backend/api/v1/finance/payroll_serializers/presentation.py
index 20bae5ee..1df8435c 100644
--- a/backend/api/v1/finance/payroll_serializers/presentation.py
+++ b/backend/api/v1/finance/payroll_serializers/presentation.py
@@ -106,6 +106,10 @@ class PayrollAdminWorkspaceSerializer(serializers.Serializer):
 
 
 class PayrollPeriodTableSerializer(serializers.Serializer):
+    later_balance_adjustments = serializers.ListField(
+        child=serializers.JSONField(),
+        read_only=True,
+    )
     recorded_payments = serializers.JSONField(read_only=True)
     period_id = serializers.IntegerField(read_only=True)
     period_status = serializers.CharField(read_only=True)
diff --git a/backend/finance/payroll/reporting.py b/backend/finance/payroll/reporting.py
index e1340508..689b681c 100644
--- a/backend/finance/payroll/reporting.py
+++ b/backend/finance/payroll/reporting.py
@@ -19,6 +19,7 @@ from employees.services.personnel_state import resolve_employee_personnel_state
 from finance.enums import ApprovalStatus, InputSource
 from finance.models import (
     EmployeePayRate,
+    PayrollBalanceAdjustment,
     PayrollDailyWorkEntry,
     PayrollInputLine,
     PayrollPeriod,
@@ -336,6 +337,39 @@ def _attendance_alert(
     }
 
 
+def _balance_adjustment_reference(adjustment):
+    """Read-only links, intentionally outside payroll snapshots and totals."""
+    effective = adjustment.effective_period
+    return {
+        "id": adjustment.pk,
+        "employee": {
+            "id": adjustment.employee_id,
+            "display_name": adjustment.employee.get_full_name().strip()
+            or f"Сотрудник #{adjustment.employee_id}",
+            "is_active": adjustment.employee.is_active,
+        },
+        "effective_period": {
+            "id": effective.pk,
+            "code": effective.code,
+            "name": effective.name,
+        },
+        "source_period_id": adjustment.source_period_id,
+        "source_period": (
+            {
+                "id": adjustment.source_period_id,
+                "code": adjustment.source_period.code,
+                "name": adjustment.source_period.name,
+            }
+            if adjustment.source_period_id
+            else None
+        ),
+        "amount": str(adjustment.amount),
+        "contribution": str(adjustment.contribution),
+        "reason": adjustment.reason,
+        "is_voided": adjustment.voided_at is not None,
+    }
+
+
 def build_payroll_period_table(period: PayrollPeriod):
     """Include active employees and inactive employees with period data."""
 
@@ -364,7 +398,7 @@ def build_payroll_period_table(period: PayrollPeriod):
             status=ApprovalStatus.APPROVED,
         ).values_list("employee_id", flat=True)
     )
-    employee_ids = (
+    existing_employee_ids = (
         set(
             Employee.objects.visible_in_ui()
             .filter(is_active=True)
@@ -374,12 +408,57 @@ def build_payroll_period_table(period: PayrollPeriod):
         | approved_input_employee_ids
         | set(statements)
     )
+    # References to later adjustments are presentation metadata, never inputs
+    # to the original period's calculation or its immutable statements.
+    adjustments = list(
+        PayrollBalanceAdjustment.objects.filter(
+            Q(effective_period__date_from__lte=period.date_from)
+            | Q(
+                source_period__date_from__lte=period.date_from,
+                effective_period__date_from__gt=period.date_to,
+            ),
+            effective_period__currency=period.currency,
+            employee__is_hidden_in_ui=False,
+        )
+        .select_related("employee", "effective_period", "source_period")
+        .order_by("effective_period__date_from", "created_at", "pk")
+    )
+    active_balance_employee_ids = {
+        item.employee_id
+        for item in adjustments
+        if item.voided_at is None
+        and item.effective_period.date_from <= period.date_from
+    }
+    current_adjustment_employee_ids = {
+        item.employee_id
+        for item in adjustments
+        if item.voided_at is None and item.effective_period_id == period.pk
+    }
     visible_employee_ids = set(
         Employee.objects.visible_in_ui()
-        .filter(id__in=employee_ids)
+        .filter(id__in=existing_employee_ids | active_balance_employee_ids)
         .values_list("id", flat=True)
     )
-    employee_ids = visible_employee_ids
+    balances = opening_balances(period, visible_employee_ids)
+    balance_employee_ids = {
+        employee_id
+        for employee_id in active_balance_employee_ids
+        if employee_id in current_adjustment_employee_ids
+        or balances.get(employee_id, Decimal("0")) != 0
+    }
+    employee_ids = visible_employee_ids & (existing_employee_ids | balance_employee_ids)
+    current_adjustments = defaultdict(list)
+    later_adjustments = []
+    for adjustment in adjustments:
+        reference = _balance_adjustment_reference(adjustment)
+        if adjustment.effective_period_id == period.pk:
+            current_adjustments[adjustment.employee_id].append(reference)
+        if (
+            adjustment.source_period_id is not None
+            and adjustment.source_period.date_from <= period.date_from
+            and adjustment.effective_period.date_from > period.date_to
+        ):
+            later_adjustments.append(reference)
     employees = list(
         Employee.objects.filter(id__in=employee_ids)
         .select_related("position")
@@ -408,7 +487,6 @@ def build_payroll_period_table(period: PayrollPeriod):
     rates = _latest_rate_by_employee(period, employee_ids)
     work_records = _latest_work_by_employee(period, employee_ids)
     input_lines = _input_lines_by_employee(period, employee_ids)
-    balances = opening_balances(period, employee_ids)
     components = get_payroll_components(period)
     components_by_code = {component.code: component for component in components}
     component_definitions = {
@@ -458,17 +536,17 @@ def build_payroll_period_table(period: PayrollPeriod):
             raw_source_lines,
             scheduled_codes=scheduled_component_codes,
         )
-        salary_excluded_only = bool(
+        balance_only = bool(
             statement is None
             and work is None
-            and source_lines
-            and all(
-                not components_by_code[line.component_code].include_in_salary
+            and (source_lines or employee.pk in balance_employee_ids)
+            and not any(
+                components_by_code[line.component_code].include_in_salary
                 for line in source_lines
             )
         )
-        if salary_excluded_only:
-            # A former employee's debt payment is not a new salary or payslip.
+        if balance_only:
+            # A balance correction/payment is not a new salary or payslip.
             rate = None
         display_source_lines = [
             line
@@ -633,7 +711,7 @@ def build_payroll_period_table(period: PayrollPeriod):
                 status = "ready"
             if calculation_issue is not None:
                 status = "incomplete"
-            if salary_excluded_only:
+            if balance_only:
                 status = "balance_only"
 
         projection_target_points = Decimal(str(target_points or "0"))
@@ -658,14 +736,18 @@ def build_payroll_period_table(period: PayrollPeriod):
             period_target_points=projection_target_points,
             schedule=schedule,
         )
-        attendance_alert = _attendance_alert(
-            period,
-            employee=employee,
-            actions=employee.payroll_personnel_actions,
-            records=attendance_records_for_employee,
-            schedule=schedule,
-            target_points=target_points,
-            actual_points=actual_points,
+        attendance_alert = (
+            None
+            if balance_only
+            else _attendance_alert(
+                period,
+                employee=employee,
+                actions=employee.payroll_personnel_actions,
+                records=attendance_records_for_employee,
+                schedule=schedule,
+                target_points=target_points,
+                actual_points=actual_points,
+            )
         )
 
         point_base_amount = _point_base_amount(
@@ -704,6 +786,7 @@ def build_payroll_period_table(period: PayrollPeriod):
                 "payment_confirmation": payment_confirmation,
                 "calculation_issue": calculation_issue,
                 "applied_scheduled_changes": applied_scheduled_changes,
+                "manual_balance_adjustments": current_adjustments.get(employee.pk, []),
                 **totals,
             }
         )
@@ -732,6 +815,7 @@ def build_payroll_period_table(period: PayrollPeriod):
             else None
         ),
         "component_columns": component_columns,
+        "later_balance_adjustments": later_adjustments,
         "rows": rows,
         "summary": {
             "employee_count": len(rows),
diff --git a/backend/tests/finance/test_balance_adjustments.py b/backend/tests/finance/test_balance_adjustments.py
index fb50277b..1db39f63 100644
--- a/backend/tests/finance/test_balance_adjustments.py
+++ b/backend/tests/finance/test_balance_adjustments.py
@@ -17,7 +17,9 @@ from finance.models import (
     PayrollBalanceAdjustment,
     PayrollInputLine,
     PayrollPeriod,
+    PayrollRun,
     PayrollStatement,
+    PayrollStatementLine,
     PayrollWorkRecord,
 )
 from finance.payroll.balances import opening_balances
@@ -374,3 +376,203 @@ def test_preview_and_calculation_change_only_balance_preserve_september_snapshot
     )
     with pytest.raises(PayrollOperationError):
         void_adjustment(adjustment.pk, actor=manager)
+
+
+@pytest.mark.parametrize(
+    "direction,expected", [("company_owes", "1234.56"), ("employee_owes", "-1234.56")]
+)
+def test_inactive_employee_with_only_manual_balance_is_visible_without_salary(
+    setup, user_factory, direction, expected
+):
+    manager, employee, periods, _, client = setup
+    # An old approved salary rate must not turn a balance-only row into salary.
+    make_approved_period_inputs(
+        period=periods[8], employee=employee, creator=manager, approver=user_factory()
+    )
+    employee.is_active = False
+    employee.save(update_fields=["is_active"])
+    assert create(setup, direction=direction).status_code == 201
+    for month in (10, 11):
+        table = client.get(url("admin-period-table", pk=periods[month].pk))
+        assert table.status_code == 200, table.content
+        row = next(
+            r for r in table.json()["rows"] if r["employee"]["id"] == employee.pk
+        )
+        assert row["status"] == "balance_only"
+        assert row["opening_balance"] == expected
+        assert row["closing_balance"] == expected
+        assert row["rate_amount"] is None
+        assert row["attendance_alert"] is None
+        for key in (
+            "gross_total",
+            "deduction_total",
+            "net_pay",
+            "payment_total",
+            "payable",
+        ):
+            assert Decimal(row[key]) == 0, key
+        assert len(row["manual_balance_adjustments"]) == int(month == 10)
+    assert not PayrollStatement.objects.exists()
+    assert not PayrollInputLine.objects.exists()
+
+
+def test_current_offsetting_adjustments_are_visible_but_settled_balance_is_not_carried(
+    setup,
+):
+    employee, periods = setup[1:3]
+    employee.is_active = False
+    employee.save(update_fields=["is_active"])
+    assert create(setup).status_code == 201
+    assert (
+        create(
+            setup, direction="employee_owes", request_id=str(uuid.uuid4())
+        ).status_code
+        == 201
+    )
+    october = build_payroll_period_table(periods[10])
+    row = next(r for r in october["rows"] if r["employee"]["id"] == employee.pk)
+    assert row["status"] == "balance_only" and Decimal(row["closing_balance"]) == 0
+    assert len(row["manual_balance_adjustments"]) == 2
+    assert employee.pk not in {
+        r["employee"]["id"] for r in build_payroll_period_table(periods[11])["rows"]
+    }
+
+
+def test_later_adjustment_is_reference_only_in_original_closed_period(
+    setup, user_factory
+):
+    manager, employee, periods, _, client = setup
+    source = periods[8]
+    source.status = "open"
+    source.save(update_fields=["status"])
+    make_approved_period_inputs(
+        period=source, employee=employee, creator=manager, approver=user_factory()
+    )
+    calculate_period(source.pk, actor=manager)
+    source.refresh_from_db()
+    source.status = "closed"
+    source.save(update_fields=["status"])
+    before_table = client.get(url("admin-period-table", pk=source.pk)).json()
+    tracked_models = (
+        PayrollPeriod,
+        PayrollRun,
+        PayrollStatement,
+        PayrollStatementLine,
+        PayrollInputLine,
+    )
+    before = {
+        model: list(model.objects.order_by("pk").values()) for model in tracked_models
+    }
+    assert (
+        create(setup, direction="employee_owes", reason="Доплата за август").status_code
+        == 201
+    )
+    adjustment = PayrollBalanceAdjustment.objects.get()
+    for _ in range(2):
+        response = client.get(url("admin-period-table", pk=source.pk))
+        assert response.status_code == 200, response.content
+        after_table = response.json()
+        reference = after_table["later_balance_adjustments"][0]
+        assert reference["id"] == adjustment.pk
+        assert reference["employee"]["id"] == employee.pk
+        assert reference["effective_period"]["id"] == periods[10].pk
+        assert reference["source_period_id"] == source.pk
+        assert reference["contribution"] == "-1234.56"
+        assert reference["reason"] == "Доплата за август"
+        assert reference["is_voided"] is False
+        assert after_table["rows"] == before_table["rows"]
+        assert after_table["summary"] == before_table["summary"]
+    for model in tracked_models:
+        assert list(model.objects.order_by("pk").values()) == before[model], model
+
+
+def test_reference_is_shown_even_without_historical_employee_row_and_tracks_voiding(
+    setup,
+):
+    _, employee, periods, _, client = setup
+    employee.is_active = False
+    employee.save(update_fields=["is_active"])
+    assert create(setup).status_code == 201
+    adjustment = PayrollBalanceAdjustment.objects.get()
+    source = build_payroll_period_table(periods[8])
+    assert employee.pk not in {row["employee"]["id"] for row in source["rows"]}
+    assert source["later_balance_adjustments"][0]["employee"]["id"] == employee.pk
+    assert (
+        build_payroll_period_table(periods[9])["later_balance_adjustments"][0]["id"]
+        == adjustment.pk
+    )
+    assert not build_payroll_period_table(periods[10])["later_balance_adjustments"]
+    assert (
+        client.post(
+            url("admin-balance-adjustment-void", pk=adjustment.pk), {}, format="json"
+        ).status_code
+        == 200
+    )
+    after = build_payroll_period_table(periods[8])
+    assert after["later_balance_adjustments"][0]["is_voided"] is True
+    assert employee.pk not in {
+        row["employee"]["id"] for row in build_payroll_period_table(periods[10])["rows"]
+    }
+    employee.is_hidden_in_ui = True
+    employee.save(update_fields=["is_hidden_in_ui"])
+    assert not build_payroll_period_table(periods[8])["later_balance_adjustments"]
+
+
+def test_balance_only_employee_is_not_added_to_calculation_or_payslips(
+    setup, user_factory
+):
+    manager, former, periods, _, client = setup
+    former.is_active = False
+    former.save(update_fields=["is_active"])
+    worker = user_factory()
+    make_approved_period_inputs(
+        period=periods[10], employee=worker, creator=manager, approver=user_factory()
+    )
+    assert create(setup).status_code == 201
+    run = calculate_period(periods[10].pk, actor=manager)
+    assert set(run.statements.values_list("employee_id", flat=True)) == {worker.pk}
+    periods[10].refresh_from_db()
+    table = client.get(url("admin-period-table", pk=periods[10].pk)).json()
+    row = next(r for r in table["rows"] if r["employee"]["id"] == former.pk)
+    assert row["status"] == "balance_only"
+    assert row["closing_balance"] == "1234.56"
+    assert Decimal(row["payable"]) == 0
+    assert row["payment_confirmation"] is None
+
+
+def test_future_notice_covers_source_and_intermediate_months_without_changing_totals(
+    setup,
+):
+    _, employee, periods, _, _ = setup
+    july = PayrollPeriod.objects.create(
+        code="2026-07",
+        date_from=date(2026, 7, 1),
+        date_to=date(2026, 7, 31),
+        status="closed",
+    )
+    before = {
+        month: build_payroll_period_table(periods[month]) for month in (8, 9, 10, 11)
+    }
+    frozen = list(PayrollPeriod.objects.order_by("pk").values())
+    assert create(setup, effective_period_id=periods[11].pk).status_code == 201
+    adjustment = PayrollBalanceAdjustment.objects.get()
+    for month in (8, 9, 10):
+        after = build_payroll_period_table(periods[month])
+        assert after["rows"] == before[month]["rows"]
+        assert after["summary"] == before[month]["summary"]
+        reference = after["later_balance_adjustments"][0]
+        assert reference["id"] == adjustment.pk
+        assert reference["source_period"]["id"] == periods[8].pk
+        assert reference["effective_period"]["id"] == periods[11].pk
+        assert opening_balances(periods[month], [employee.pk]) == {}
+    assert not build_payroll_period_table(july)["later_balance_adjustments"]
+    assert not build_payroll_period_table(periods[11])["later_balance_adjustments"]
+    assert frozen == list(PayrollPeriod.objects.order_by("pk").values())
+
+
+def test_no_intermediate_notice_when_source_period_was_not_specified(setup):
+    assert create(setup, source_period_id=None).status_code == 201
+    for month in (8, 9):
+        assert not build_payroll_period_table(setup[2][month])[
+            "later_balance_adjustments"
+        ]
diff --git a/frontend/src/components/finance/admin/PayrollAdminWorkspace.tsx b/frontend/src/components/finance/admin/PayrollAdminWorkspace.tsx
index d4072390..d386d966 100644
--- a/frontend/src/components/finance/admin/PayrollAdminWorkspace.tsx
+++ b/frontend/src/components/finance/admin/PayrollAdminWorkspace.tsx
@@ -84,6 +84,7 @@ import type {
   PayrollPeriodTable,
   PayrollPeriodTableComponent,
   PayrollPeriodTableRow,
+  PayrollTableBalanceAdjustment,
   PayrollPeriodWrite,
   PayrollWorkRecordWrite,
   PayrollWorkbookImportResult,
@@ -698,6 +699,8 @@ export function PayrollAdminWorkspace({
   const [attendanceWorkModalOpen, setAttendanceWorkModalOpen] = useState(false);
   const [workbookImportModalOpen, setWorkbookImportModalOpen] = useState(false);
   const [carryoversModalOpen, setCarryoversModalOpen] = useState(false);
+  const [carryoversReference, setCarryoversReference] =
+    useState<PayrollTableBalanceAdjustment | null>(null);
   const [carryoversEmployeeId, setCarryoversEmployeeId] = useState<
     number | null
   >(null);
@@ -2262,9 +2265,15 @@ export function PayrollAdminWorkspace({
                   canManageSourceData ? deleteComponentColumn : undefined
                 }
                 onOpenCarryovers={(employee) => {
+                  setCarryoversReference(null);
                   setCarryoversEmployeeId(employee?.id || null);
                   setCarryoversModalOpen(true);
                 }}
+                onOpenBalanceAdjustment={(adjustment) => {
+                  setCarryoversReference(adjustment);
+                  setCarryoversEmployeeId(adjustment.employee.id);
+                  setCarryoversModalOpen(true);
+                }}
                 onSetPaymentConfirmed={
                   permissions.manage_inputs &&
                   selectedPeriod.status === "closed"
@@ -2608,12 +2617,14 @@ export function PayrollAdminWorkspace({
       ) : null}
       {selectedPeriod && carryoversModalOpen ? (
         <PayrollCarryoversModal
-          key={`${selectedPeriod.id}-${carryoversEmployeeId || "all"}`}
+          key={`${selectedPeriod.id}-${carryoversEmployeeId || "all"}-${carryoversReference?.id || "all"}`}
           isOpen
           selectedPeriod={selectedPeriod}
           periods={workspace.periods}
           employees={workspace.rate_employees}
           initialEmployeeId={carryoversEmployeeId}
+          initialPeriodId={carryoversReference?.effective_period.id}
+          initialAdjustmentId={carryoversReference?.id}
           canManage={permissions.manage_inputs}
           onChanged={() => refreshInlineTable("inputs")}
           onClose={() => setCarryoversModalOpen(false)}
diff --git a/frontend/src/components/finance/admin/PayrollCarryoversModal.tsx b/frontend/src/components/finance/admin/PayrollCarryoversModal.tsx
index e6545926..a8ef2c44 100644
--- a/frontend/src/components/finance/admin/PayrollCarryoversModal.tsx
+++ b/frontend/src/components/finance/admin/PayrollCarryoversModal.tsx
@@ -20,6 +20,8 @@ type PayrollCarryoversModalProps = {
   canManage: boolean;
   employees: PayrollAdminEmployee[];
   initialEmployeeId?: number | null;
+  initialPeriodId?: number | null;
+  initialAdjustmentId?: number | null;
   isOpen: boolean;
   onChanged?: () => void | Promise<void>;
   onClose: () => void;
@@ -39,13 +41,15 @@ export function PayrollCarryoversModal({
   canManage,
   employees,
   initialEmployeeId = null,
+  initialPeriodId = null,
+  initialAdjustmentId = null,
   isOpen,
   onChanged,
   onClose,
   periods,
   selectedPeriod,
 }: PayrollCarryoversModalProps) {
-  const [periodId, setPeriodId] = useState(selectedPeriod.id);
+  const [periodId, setPeriodId] = useState(initialPeriodId || selectedPeriod.id);
   const [ledger, setLedger] = useState<PayrollCarryoverLedger | null>(null);
   const [loading, setLoading] = useState(true);
   const [savingId, setSavingId] = useState<number | null>(null);
@@ -130,6 +134,21 @@ export function PayrollCarryoversModal({
   }, [entries]);
   const currency = ledger?.currency || selectedPeriod.currency;
 
+  useEffect(() => {
+    if (
+      loading ||
+      !initialAdjustmentId ||
+      !entries.some(
+        (entry) =>
+          entry.entry_type === "manual_adjustment" &&
+          entry.id === initialAdjustmentId,
+      )
+    ) return;
+    document
+      .getElementById(`payroll-manual-adjustment-${initialAdjustmentId}`)
+      ?.scrollIntoView({ block: "nearest" });
+  }, [entries, initialAdjustmentId, loading]);
+
   const toggleEntry = async (entryId: number, included: boolean) => {
     setSavingId(entryId);
     setError(null);
@@ -280,7 +299,12 @@ export function PayrollCarryoversModal({
                 return (
                   <article
                     key={`${entry.entry_type || "input_line"}:${entry.id}`}
-                    className={`app-surface-muted rounded-xl p-3 ${entry.include_in_carryover ? "" : "opacity-70"}`}
+                    id={
+                      entry.entry_type === "manual_adjustment"
+                        ? `payroll-manual-adjustment-${entry.id}`
+                        : undefined
+                    }
+                    className={`app-surface-muted rounded-xl p-3 ${entry.include_in_carryover ? "" : "opacity-70"} ${entry.entry_type === "manual_adjustment" && entry.id === initialAdjustmentId ? "ring-2 ring-[var(--accent-primary)]" : ""}`}
                   >
                     <div className="flex items-start gap-3">
                       <span
diff --git a/frontend/src/components/finance/admin/PayrollLaterBalanceAdjustments.tsx b/frontend/src/components/finance/admin/PayrollLaterBalanceAdjustments.tsx
new file mode 100644
index 00000000..e5e81c07
--- /dev/null
+++ b/frontend/src/components/finance/admin/PayrollLaterBalanceAdjustments.tsx
@@ -0,0 +1,42 @@
+"use client";
+
+import type { PayrollTableBalanceAdjustment } from "@/lib/api/finance";
+import { formatPayrollMoney } from "@/lib/payroll";
+
+export function PayrollLaterBalanceAdjustments({
+  adjustments,
+  currency,
+  onOpen,
+}: {
+  adjustments: PayrollTableBalanceAdjustment[];
+  currency: string;
+  onOpen?: (adjustment: PayrollTableBalanceAdjustment) => void;
+}) {
+  const active = adjustments.filter((item) => !item.is_voided);
+  if (!active.length) return null;
+  const details = active
+    .map((item) => {
+      const amount = Number(item.contribution);
+      const period = item.effective_period.name || item.effective_period.code;
+      const source = item.source_period?.name || item.source_period?.code;
+      return `${period}: ${amount < 0 ? "−" : "+"}${formatPayrollMoney(Math.abs(amount), currency)}${source ? ` · за ${source}` : ""}`;
+    })
+    .join("\n");
+  return (
+    <button
+      type="button"
+      className="app-feedback-warning mr-1 inline-flex h-6 w-6 shrink-0 items-center justify-center rounded-md focus-visible:outline-none focus-visible:ring-2 focus-visible:ring-[var(--accent-primary)]"
+      disabled={!onOpen}
+      onClick={() => onOpen?.(active[0])}
+      title={`Позднейшие корректировки остатка:\n${details}\nСумма этого месяца и снимок не изменены. Нажмите, чтобы открыть запись.`}
+      aria-label={`${active[0].employee.display_name}: позднейшие корректировки остатка, ${active.length}. Открыть запись`}
+    >
+      <span
+        aria-hidden="true"
+        className="inline-flex h-4 w-4 items-center justify-center rounded-full border border-current text-[11px] font-bold leading-none"
+      >
+        !
+      </span>
+    </button>
+  );
+}
diff --git a/frontend/src/components/finance/admin/PayrollPeriodTable.tsx b/frontend/src/components/finance/admin/PayrollPeriodTable.tsx
index 937c1644..aca5c9c6 100644
--- a/frontend/src/components/finance/admin/PayrollPeriodTable.tsx
+++ b/frontend/src/components/finance/admin/PayrollPeriodTable.tsx
@@ -45,6 +45,7 @@ import {
 import { createPortal } from "react-dom";
 
 import { PayrollPointBreakdownModal } from "@/components/finance/admin/PayrollPointBreakdownModal";
+import { PayrollLaterBalanceAdjustments } from "@/components/finance/admin/PayrollLaterBalanceAdjustments";
 import {
   PayrollCellCommentsModal,
   type PayrollCommentCell,
@@ -59,6 +60,7 @@ import type {
   PayrollPeriodTableComponent,
   PayrollPeriodTableRow,
   PayrollPeriodTableStatus,
+  PayrollTableBalanceAdjustment,
 } from "@/lib/api/finance";
 import { formatPayrollMoney, formatPayrollPoints } from "@/lib/payroll";
 import { getPayrollAdminError } from "@/lib/payroll-admin";
@@ -1974,6 +1976,7 @@ export function PayrollPeriodTableView({
   onUpdateComponent,
   onDeleteComponent,
   onOpenCarryovers,
+  onOpenBalanceAdjustment,
   onSetPaymentConfirmed,
   onSetReviewMark,
   onClearReviewMarks,
@@ -2014,6 +2017,7 @@ export function PayrollPeriodTableView({
     mode: "current" | "current_and_future",
   ) => Promise<void>;
   onOpenCarryovers?: (employee?: PayrollPeriodTableRow["employee"]) => void;
+  onOpenBalanceAdjustment?: (adjustment: PayrollTableBalanceAdjustment) => void;
   onSetPaymentConfirmed?: (
     row: PayrollPeriodTableRow,
     confirmed: boolean,
@@ -2982,6 +2986,9 @@ export function PayrollPeriodTableView({
       }
       case columnIds.carryovers: {
         const summary = carryoversByEmployeeId.get(row.employee.id);
+        const laterAdjustments = (data.later_balance_adjustments || []).filter(
+          (item) => item.employee.id === row.employee.id,
+        );
         const count = summary?.count || 0;
         const balance = summary
           ? Number(summary.company_owes) - Number(summary.employee_owes)
@@ -3008,31 +3015,38 @@ export function PayrollPeriodTableView({
               label={`Остаток к переносу: ${row.employee.display_name}`}
               onClick={comments.onOpenComment}
             />
-            <button
-              type="button"
-              className="app-action-ghost inline-flex min-h-10 w-full items-center justify-center gap-1.5 px-1.5 py-2 text-[10px] font-semibold"
-              onClick={() => onOpenCarryovers?.(row.employee)}
-              disabled={!onOpenCarryovers}
-              title={`${row.employee.display_name}: ${details}. Открыть реестр.`}
-              aria-label={`${row.employee.display_name}: открыть переходящие остатки, записей ${count}`}
-            >
-              <span
-                className={
-                  balance !== null && balance > 0
-                    ? "text-emerald-400"
-                    : balance !== null && balance < 0
-                      ? "text-amber-400"
-                      : "app-text-muted"
-                }
+            <div className="flex items-center">
+              <button
+                type="button"
+                className="app-action-ghost inline-flex min-h-10 min-w-0 flex-1 items-center justify-center gap-1.5 px-1 py-2 text-[10px] font-semibold"
+                onClick={() => onOpenCarryovers?.(row.employee)}
+                disabled={!onOpenCarryovers}
+                title={`${row.employee.display_name}: ${details}. Открыть реестр.`}
+                aria-label={`${row.employee.display_name}: открыть переходящие остатки, записей ${count}`}
               >
-                {formattedBalance}
-              </span>
-              {summary?.pending ? (
-                <span className="app-feedback-warning rounded px-1">
-                  {summary.pending}
+                <span
+                  className={
+                    balance !== null && balance > 0
+                      ? "text-emerald-400"
+                      : balance !== null && balance < 0
+                        ? "text-amber-400"
+                        : "app-text-muted"
+                  }
+                >
+                  {formattedBalance}
                 </span>
-              ) : null}
-            </button>
+                {summary?.pending ? (
+                  <span className="app-feedback-warning rounded px-1">
+                    {summary.pending}
+                  </span>
+                ) : null}
+              </button>
+              <PayrollLaterBalanceAdjustments
+                adjustments={laterAdjustments}
+                currency={data.currency}
+                onOpen={onOpenBalanceAdjustment}
+              />
+            </div>
           </td>
         );
       }
diff --git a/frontend/src/lib/api/finance.ts b/frontend/src/lib/api/finance.ts
index daa2a6be..186d5a6d 100644
--- a/frontend/src/lib/api/finance.ts
+++ b/frontend/src/lib/api/finance.ts
@@ -460,7 +460,22 @@ export type PayrollAttendanceAlert = {
   points_in_norm: boolean;
 };
 
+export type PayrollTableBalanceAdjustment = {
+  id: number;
+  employee: Pick<PayrollAdminEmployee, "id" | "display_name"> & {
+    is_active: boolean;
+  };
+  effective_period: Pick<PayrollAdminPeriod, "id" | "code" | "name">;
+  source_period_id: number | null;
+  source_period?: Pick<PayrollAdminPeriod, "id" | "code" | "name"> | null;
+  amount: string;
+  contribution: string;
+  reason: string;
+  is_voided: boolean;
+};
+
 export type PayrollPeriodTableRow = {
+  manual_balance_adjustments?: PayrollTableBalanceAdjustment[];
   non_salary_payment_total?: string;
   off_cycle_settlement?: PayrollOffCycleBalance | null;
   employee: PayrollAdminEmployee & {
@@ -523,6 +538,7 @@ export type PayrollPeriodTableCarryoverSummary = {
 };
 
 export type PayrollPeriodTable = {
+  later_balance_adjustments?: PayrollTableBalanceAdjustment[];
   balance_rules_version?: number;
   recorded_payments?: {
     payroll_recorded: string;
diff --git a/frontend/src/lib/payroll-balance-adjustment-visibility.test.js b/frontend/src/lib/payroll-balance-adjustment-visibility.test.js
new file mode 100644
index 00000000..33f0300e
--- /dev/null
+++ b/frontend/src/lib/payroll-balance-adjustment-visibility.test.js
@@ -0,0 +1,109 @@
+import assert from "node:assert/strict";
+import test from "node:test";
+import { createElement } from "react";
+import { renderToStaticMarkup } from "react-dom/server";
+import { PayrollLaterBalanceAdjustments } from "../components/finance/admin/PayrollLaterBalanceAdjustments.tsx";
+
+const adjustment = {
+  id: 51,
+  employee: { id: 7, display_name: "Антон Тестовый", is_active: false },
+  effective_period: { id: 10, code: "2026-10", name: "Октябрь 2026" },
+  source_period_id: 8,
+  source_period: { id: 8, code: "2026-08", name: "Август 2026" },
+  amount: "10000.00",
+  contribution: "-10000.00",
+  reason: "Уже выдано <проверка>",
+  is_voided: false,
+};
+
+test("historical annotation is absent without linked adjustments", () => {
+  assert.equal(
+    renderToStaticMarkup(
+      createElement(PayrollLaterBalanceAdjustments, {
+        adjustments: [],
+        currency: "RUB",
+      }),
+    ),
+    "",
+  );
+});
+
+test("compact warning identifies employee, source month and signed later correction", () => {
+  const html = renderToStaticMarkup(
+    createElement(PayrollLaterBalanceAdjustments, {
+      adjustments: [adjustment],
+      currency: "RUB",
+      onOpen: () => {},
+    }),
+  );
+  assert(html.includes("Антон Тестовый"));
+  assert(html.includes("Октябрь 2026"));
+  assert(html.includes("Август 2026"));
+  assert(html.includes("−"));
+  assert(html.includes("10"));
+  assert(html.includes("Сумма этого месяца и снимок не изменены"));
+  assert(!html.includes("<details"));
+  assert(html.includes(">!</span>"));
+  assert(!html.includes('disabled=""'));
+});
+
+test("voided references do not display an upcoming warning", () => {
+  const html = renderToStaticMarkup(
+    createElement(PayrollLaterBalanceAdjustments, {
+      adjustments: [{ ...adjustment, is_voided: true }],
+      currency: "RUB",
+    }),
+  );
+  assert.equal(html, "");
+});
+
+test("open callback receives the exact adjustment and its effective period", () => {
+  let opened = null;
+  const tree = PayrollLaterBalanceAdjustments({
+    adjustments: [adjustment],
+    currency: "RUB",
+    onOpen: (item) => {
+      opened = item;
+    },
+  });
+  const buttons = [];
+  const walk = (element) => {
+    if (Array.isArray(element)) return element.forEach(walk);
+    if (!element?.props) return;
+    if (element.type === "button") buttons.push(element);
+    walk(element.props.children);
+  };
+  walk(tree);
+  assert.equal(buttons.length, 1);
+  buttons[0].props.onClick();
+  assert.equal(opened, adjustment);
+  assert.equal(opened.effective_period.id, 10);
+});
+
+test("one marker describes all active later corrections and skips voided ones", () => {
+  const html = renderToStaticMarkup(
+    createElement(PayrollLaterBalanceAdjustments, {
+      adjustments: [
+        {
+          ...adjustment,
+          id: 50,
+          is_voided: true,
+          effective_period: { id: 9, name: "Сентябрь 2026" },
+        },
+        adjustment,
+        {
+          ...adjustment,
+          id: 52,
+          effective_period: { id: 11, name: "Ноябрь 2026" },
+          contribution: "500.00",
+        },
+      ],
+      currency: "RUB",
+      onOpen: () => {},
+    }),
+  );
+  assert.equal((html.match(/<button/g) || []).length, 1);
+  assert(html.includes("Октябрь 2026"));
+  assert(html.includes("Ноябрь 2026"));
+  assert(!html.includes("Сентябрь 2026"));
+});