Introduction

Accurately recording salary and payroll-related expenses is essential for keeping your financial records clean and reliable. This guide walks you through how to manually record salary-related transactions in Bukku. Whether you're handling basic salary payouts, bonuses, or statutory contributions (EPF, SOCSO, EIS), this article will help ensure everything is captured correctly in your system.

Example Scenario & Sample Payslip

Example Scenario

You’re preparing to record your staff salaries for July 2025, but the actual payment will only be made in August 2025. In this case, you will:

Record the salary and statutory amounts as accrued expenses using a Journal Entry in July.
(This captures the cost in the correct month.)
Record the actual payment in August as a Money Out transaction.

This two-step process ensures your July reports show the correct salary expense, even though the payment happens later.

Sample Payslip

Below is a sample breakdown of the common details found in a staff payslip. These figures will help you identify what needs to be recorded in Bukku when entering the salary and statutory amounts.

Understanding the Payroll Accounts

Bukku provides a set of predefined payroll-related accounts in the Chart of Accounts to help you record salaries and statutory contributions correctly.

Here’s a quick overview of what each account is typically used for:

Account Name	Code	System Type	Account Usage
Salaries & Wages	6505	Salary Expense	Gross salary (before deductions)
EPF - Employer's Contribution	6501	EPF Expense	Employer’s portion of EPF only
SOCSO - Employer's Contribution	6502	SOCSO Expense	Employer’s portion of SOCSO only
EIS - Employer's Contribution	6503	EIS Expense	Employer’s portion of EIS only
MTD - Employer's Contribution	6504	MTD Expense	Employer’s portion of MTD only
Salary Control	3008	Salary Control	Net salary (to be paid to staff)
EPF Control	3004	EPF Control	Total EPF (employer + employee)
SOCSO Control	3005	SOCSO Control	Total SOCSO (employer + employee)
EIS Control	3006	EIS Control	Total EIS (employer + employee)
MTD Control	3007	MTD Control	Total MTD (employer + employee)

Step 1: Record Journal Entry for Salary & Statutory Accrual

Before paying the salary, you’ll first record the accrued salary and statutory amounts using a Journal Entry. This ensures the expense is captured in the correct month.

Go to: Accounting > Journal Entry > + New

📌 Journal Entry Setup:

👤 Contact

Optional — you may leave it blank.
If you prefer detailed tracking, select the employee’s name.

📅 Date

Choose the date when the salary expense should be recognised (e.g., end of the salary month).

🧾 Add Line Items (Accrual Entry)

Debit: All payroll-related expense accounts
Credit: All payroll control / statutory payable accounts

✅ Example:

Step 2: Record Money Out for Salary & Statutory Payments

All salary and statutory payments are recorded using a Money Out transaction after the payments are made.
Go to: Bank > Money Out > + New
Below are the four types of Money Out transactions you need to record.

📘 Step 2.1: Record Salary Payout

Record the actual net salary paid to your employees.

Contact: Select employee name (optional but recommended)
Date: Enter the actual salary payment date
Add Line Item:
1. Account: Select Salary Control (3008).
2. Description: Enter a description, e.g., "Net Salary for July 2025".
3. Amount: Enter the net pay amount, e.g., RM6,852.35 — this is the actual salary the employee will receive, after all deductions.
Pay From: Select the bank / cash account you used to transfer the salary
Click Save to complete the transaction.

💼 Step 2.2: Record EPF (KWSP) Payment

Record your monthly EPF contribution paid to KWSP.

Contact: Select or create "KWSP" (optional but recommended)
Date: Enter the actual payment date
Add Line Item:
1. Account: Select EPF Control (3004)
2. Description: Enter a description, e.g., "KWSP Payment for July 2025"
3. Amount: Enter the total EPF payable, e.g., RM1,520 — this includes both employer and employee portions
Pay From: Select the bank / cash account you used to pay KWSP
Click Save to complete the transaction

🏥 Step 2.3: Record SOCSO & EIS Payments

Record your SOCSO and EIS statutory contributions paid to PERKESO. These can be combined in a single transaction if paid together.

Contact: Select or create “PERKESO” (optional but recommended)
Date: Enter the actual payment date
Add Line Items (for SOCSO):
1. Account: Select SOCSO Control (3005)
2. Description: Enter a description, e.g., "SOCSO Payment for July 2025"
3. Amount: RM88.80 — total SOCSO contribution (employer + employee)
Add Line Items (for EIS):
1. Account: Select EIS Control (3006)
2. Description: Enter a description, e.g., "EIS Payment for July 2025"
3. Amount: RM15.80 — the EIS contribution (employer + employee)
Pay From: Select the bank / cash account you used to pay PERKESO
Click Save to complete the transaction.

💰 Step 2.4: Record MTD (PCB) Payment

Record your PCB (Potongan Cukai Bulanan) / MTD (Monthly Tax Deduction) paid to LHDN.

Contact: Select or create “LHDN” (optional but recommended)
Date: Enter the actual payment date
Add Line Item:
1. Account: Select MTD Control (3007)
2. Description: Enter a description, e.g., "MTD Payment for July 2025"
3. Amount: Enter the total MTD payable, e.g., RM560
Pay From: Select the bank / cash account you used to pay LHDN
Click Save to complete the transaction

Frequently Asked Questions (FAQ)

1. Do I need to do Journal Entry (JE) for each employee?

You can record one consolidated JE per month that includes all employees.

2. Do I need to do salary payout for each employee?

Yes. Each employee’s salary should be recorded separately using individual Money Out entries.
This ensures your Bukku bank transactions match your actual bank statement, making your bank reconciliation clearer, smoother, and more accurate.

3. Do I need to do statutory payouts for each employee?

No, it’s not necessary to record statutory payouts for each employee.
You can make one consolidated Money Out to each statutory body for the total monthly amount.

4. Why do I need to record a Journal Entry (JE) and Money Out separately?

This two-step process ensures your salary expenses are recorded in the correct accounting period (the month the salary is incurred), even if the actual payment happens later. It supports proper accrual accounting and helps maintain accurate and reliable financial reporting.
For example, if July salaries are paid in August, you would record the salary and statutory amounts as accrued expenses via a Journal Entry in July to capture the cost in the correct month, then record the actual payment in August as a Money Out transaction.

5. What if I pay salaries within the same month?

If you pay salaries within the same month and there are no statutory contributions, you can record the payment directly using Money Out — there’s no need to create a Journal Entry (JE).
However, if statutory payments are involved, it’s recommended to record both a JE and a Money Out to ensure proper allocation. Both entries can still be recorded within the same month.

6. How do I record a bonus?

You have two options:
- Option 1: Combine with salary
  You can include the bonus together with the employee’s gross salary under the Salaries & Wages account in the Journal Entry.
- Option 2: Record separately
  You may create a new expense account (e.g., Bonus Expense) and add a separate line in the Journal Entry. Enter the bonus amount on the Debit side to record it as an expense.

7. How do I record unpaid leave?

You can deduct the unpaid leave amount directly from the employee’s gross salary and record the reduced (net) salary under the Salaries & Wages account in the Journal Entry. No separate entry is required for the unpaid leave deduction.

8. Can Bukku generate payslips or process payroll?

Bukku does not currently support payslip generation or payroll processing, as it functions primarily as an accounting software.
However, Bukku provides file integration with payroll platforms such as Talenox, PayrollPanda, and Kakitangan. You can export payroll files from these systems and import them into Bukku, where all transactions are recorded automatically.

9. Is it necessary to select a contact when recording a Journal Entry or Money Out?

No, selecting a contact is not required when creating a Journal Entry or Money Out transaction.
However, assigning a contact can help you keep more detailed records and improve tracking and reporting.

10. What contact type should I select?

Salary payments to employees: Select Employee as the contact type.
Statutory payments (e.g., EPF, SOCSO): Select Supplier as the contact type.

11. How do I record Zakat?

You can create a current liability account (e.g., Zakat Control) and add a separate line in the Journal Entry.
Enter the Zakat amount on the Credit side to record it as a payable.

12. My payslip includes MTD (Monthly Tax Deduction) from the employer. How should I record this in Bukku?

If your payslip includes an Employer MTD portion, you can record it in Bukku by adding an extra line in your salary journal entry.
Here’s how to enter it correctly:
1. Record the Employer MTD as an Expense:
  - Add a new journal line using the 6504 – MTD: Employer's Contribution.
  - Enter the Employer MTD amount on the Debit side.
2. Combine Employee + Employer MTD:
  - Under 3007 – MTD Control, enter the total MTD payable, which is:
    Employee MTD + Employer MTD.
  - This total should be entered on the Credit side.
This method ensures:
- The employer’s portion is recognized as a company expense.
- The total amount owed to LHDN is correctly reflected in the MTD Control account.