查看完整版本 : 保就業計劃的工資補貼

twin.stars 2020-6-24 11:22 AM

保就業計劃的工資補貼

公司收到補貼工資款項,請問這筆款項應該如何入帳?

智若愚 2020-6-24 02:28 PM

一係用黎set off人工


一係就other income

74x 2020-7-7 09:15 PM

[quote]原帖由 [i]智若愚[/i] 於 2020-6-24 02:28 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=520656934&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
一係用黎set off人工


一係就other income [/quote]

工資補貼記得non-taxable

智若愚 2020-7-7 09:43 PM

[quote]原帖由 [i]74x[/i] 於 2020-7-7 09:15 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521301040&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


工資補貼記得non-taxable [/quote]

Section 15(1)(c)唔係咁講WO:smile_41:

fb2d905c69ae04 2020-7-7 10:35 PM

[quote]原帖由 [i]智若愚[/i] 於 2020-7-7 09:43 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521302064&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


Section 15(1)(c)唔係咁講WO:smile_41: [/quote]


有特殊tax exemption:

[url]https://home.kpmg/cn/en/home/insights/2020/05/tax-alert-9-hk-tax-exemptions-for-anti-epidemic-fund-subsidies-and-financial-assistance.html[/url]

[[i] 本帖最後由 fb2d905c69ae04 於 2020-7-7 10:36 PM 編輯 [/i]]

hihivanessa 2020-7-7 10:39 PM

[quote]原帖由 [i]fb2d905c69ae04[/i] 於 2020-7-7 10:35 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521304088&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]



有特殊tax exemption:

https://home.kpmg/cn/en/home/insights/2020/05/tax-alert-9-hk-tax-exemptions-for-anti-epidemic-fund-subsidies-and-financial-assistance.html [/quote]
咁即係應該點入帳?我唔識,可唔可以教下我

74x 2020-7-8 02:42 AM

[quote]原帖由 [i]hihivanessa[/i] 於 2020-7-7 10:39 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521304227&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

咁即係應該點入帳?我唔識,可唔可以教下我 [/quote]

照入帳咯

補貼other income
人工expense
咁出會方便做tax comp

智若愚 2020-7-8 09:47 AM

[quote]原帖由 [i]fb2d905c69ae04[/i] 於 2020-7-7 10:35 PM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521304088&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]



有特殊tax exemption:

[url=https://home.kpmg/cn/en/home/insights/2020/05/tax-alert-9-hk-tax-exemptions-for-anti-epidemic-fund-subsidies-and-financial-assistance.html]https://home.kpmg/cn/en/home/insights/2020/05/tax-alert-9-hk-tax-exemptions-for-anti-epidemic-fund-subsidies-and-financial-assistance.html[/url] [/quote]

多謝指教:handshake

twin.stars 2020-7-8 10:07 AM

[quote]原帖由 [i]74x[/i] 於 2020-7-8 02:42 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521311279&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]


照入帳咯

補貼other income
人工expense
咁出會方便做tax comp [/quote]
是否直接入salary account?
減細salary expenese?

74x 2020-7-8 05:35 PM

[quote]原帖由 [i]twin.stars[/i] 於 2020-7-8 10:07 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521320887&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

是否直接入salary account?
減細salary expenese? [/quote]

補貼入Other income最正路
唔建議減細salary expenses

Cepa 2020-7-9 09:57 PM

[quote]原帖由 [i]twin.stars[/i] 於 2020-7-8 10:07 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521320887&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]

是否直接入salary account?
減細salary expenese? [/quote]


若果減細個薪金帳,會同顧員薪金報稅表有出入,而且補貼不是落入僱員的袋,所以不能直接扣減薪金帳。

jamesyeung56 2020-7-10 09:36 AM

就算最後在audited report中off set salary expenses, 入數既時候最好都係開一個新既account code去裝呢筆補貼.

74x 2020-7-10 11:46 AM

[quote]原帖由 [i]jamesyeung56[/i] 於 2020-7-10 09:36 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=521420454&ptid=29168443][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
就算最後在audited report中off set salary expenses, 入數既時候最好都係開一個新既account code去裝呢筆補貼. [/quote]

開新code最好 - Other income - Government subsidies
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查看完整版本: 保就業計劃的工資補貼