Employment support business accounting category

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.

Accounting categories in employment support business accounting

A major feature of employment support business accounting is to clearly distinguish between accounting for production activities and accounting for welfare business activities in order to perform appropriate cost control.

In addition, if multiple production activities are carried out at the same office, in principle, it is also required to separate accounting for each type of work.

Points to note regarding accounting classification in employment support business accounting

In the case of a multi-functional establishment (one establishment provides multiple welfare services for persons with disabilities), the designated establishment is one establishment, but accounting classifications must be established for each employment support business carried out. .

For example, if a multi-functional establishment provides type A employment continuity support and employment transition support, separate the accounting categories as shown in the diagram below.

In addition, if it is difficult to classify by type of work due to reasons such as carrying out production activities of various types and small amounts, the classification by type of work can be omitted.

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 four locations across the country, in Tokyo, Nagoya, and Osaka, and can provide nationwide service from these bases.
Please leave the specialized and complicated procedures to us.

The first consultation is free.