Distribution of user wages and wages

Updated: July 2026, 2

About employment support business accounting

For employment transition support, employment continuity support type A, and employment continuity support type B, it is necessary to hire users to carry out production activities within the business premises and pay wages and wages.

If you misjudge the income and expenditure of your production activities and end up in the red after starting your business, unable to pay wages and wages to your users, you will have to lay off your users and it will no longer function as a welfare service for people with disabilities.

Welfare services for the disabled that engage in production activities are required to submit a revenue and expenditure plan when applying for designation, and we examine whether excessive sales will occur (as welfare services for the disabled are not for profit) and whether there will be a deficit due to smooth operation. will be done.

Here, we will discuss the accounting process for income and expenditure planning, which is easy to stumble upon when applying for designation.

Regarding allocation to user wages and wages in employment support business accounting

Regarding wages and wages for users, the following are stipulated in the designation standards and interpretation notice for each business.

In other words, “Production activity income”ー"Expenses related to production activities"="Wages and wages paid to users"
It must be.

If surplus money arises from production activities, it is all paid as wages and wages, so as a general rule, surplus money related to production activities does not arise.

However, in order to provide stable wages and wages in the future or to continue employment support projects stably and smoothly, it is permitted to record a reserve fund under certain conditions, and the reserve fund must be set aside in the fiscal year. It is permitted to generate surplus money from production activities up to the amount that

Please consult with the support administrative scrivener corporation

There are many consultants with specialized know-how in support of continued employment, but administrative scriveners, who represent companies on a daily basis and handle applications and negotiations with administrative agencies, have the know-how and track record that can be accumulated.
We fully support our clients' business operations by making full use of our know-how and track record.

We also have offices in three locations across the country, in Tokyo, Nagoya, and Osaka, from which we can provide nationwide service.
Please leave the specialized and complicated procedures to us.

Consultation before making a request is free of charge.