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
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Program 计划 |
EMPLOYMENT RETENTION PROGRAM (ERP) 就业保留计划 |
Wage Subsidy Programme (WSP) 工资补贴计划 |
Wage Subsidy Programme EXPANSION (WSP) 延长工资补贴计划 |
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員工的津貼 |
雇主的津貼 |
雇主的津貼 |
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Beneficiary 受益人
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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 |
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Effective date 生效日期
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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 |
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Benefit / Incentive Amount 津貼
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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）
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Accounting entries 会计分录 |
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
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Money receipt 公司收到款项的会计分录 DR Cash at Bank CR Other Income – WSP
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Money receipt 公司收到款项的会计分录 DR Cash at Bank CR Other Income – WSP
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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.
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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 |
