ACCOUNTING TREATMENT ON EMPLOYMENT RETENTION PROGRAM (ERP) AND Wage Subsidy Programme (WSP)

针对就业保留计划和工资补贴计划的会计处理

Program

计划

EMPLOYMENT RETENTION PROGRAM (ERP)

业保留计划

Wage Subsidy Programme (WSP)

资补贴计划

Wage Subsidy Programme EXPANSION (WSP)

长工资补贴计划

員工的津貼

雇主的津貼

雇主的津貼

Beneficiary

受益人

 

For employees who received unpaid leave notice.

对于收到无薪休假通知的员工

For employers who have paid wages to employees and to retain them.

补贴给雇主用于支付工资以留住员工

For employers who have paid wages to employees and to retain them.

补贴给雇主用于支付工资以留住员工

Effective date

生效日期

 

1 March 2020

2020年3月1日

1 April 2020

2020年4月1日

1 July 2020

2020年7月1日

Benefit / Incentive Amount

津貼

 

 

 

RM600 per month (maximum of 6 months) depending on period of notice of No-pay leave

每月600令吉(最多6个月),视无薪假期的通知期限而定

RM1,200 per month (75 Employees)

RM800 per month (76 to 200 Employees)

RM600 per month (>200 Employees)

每月1,200令吉 (75名员工)

每月800令吉 (76至200名员工)

每月600令吉 (> 200名员工)

WSP之后的三个月

RM600 per month (75 Employees)

RM600 per month (76 to 200 Employees)

RM600 per month (>200 Employees)

每月600令吉 (75名员工)

每月600令吉 (76至200名员工)

每月600令吉 (> 200名员工)

 

Accounting entries

计分录

Money receipt (if cash is received by the employer)

雇主收到款项的会计分录

DR Cash at Bank

CR Other Payable – ERP

 

Money receipt

公司收到款项的会计分录

DR Cash at Bank

CR Other Income – WSP

 

Money receipt

公司收到款项的会计分录

DR Cash at Bank

CR Other Income – WSP

 

 

Money paid

公司支付款项的会计分录

 

Dr Other Payable – ERP

CR Cash at Bank

 

Payment made directly to employer’s bank account. Employers will then credit the payment to employee’s account within 7 days of receiving payment from SOCSO

当雇主在收到SOCSO的付款后,需在7天内, 存入员工的账户.

 

Money paid

公司支付款项的会计分录

DR Salaries

CR Cash at Bank

Money paid

公司支付款项的会计分录

DR Salaries

CR Cash at Bank