$arUser = Bitrix\Main\UserTable::getList([
"select"=>["ID","NAME"],
"filter"=>["!UserGroup.GROUP_ID" => [1,2]],
"runtime" => [
new Bitrix\Main\Entity\ReferenceField(
"UserGroup",
"\Bitrix\Main\UserGroupTable",
["=this.ID" =>"ref.USER_ID"],
["join_type" => "INNER"]
),
]
]);