Sub ERS_Vlookup()

Dim Lastrow As Long
Dim h As Long

For h = 5 To Lastrow
        If IsError(ActiveSheet.Range("H" & h).Value) Or
        IsError(ActiveSheet.Range("F" & h).Value) Then
            ActiveSheet.Range("J" & h).Value = " "
        ElseIf ActiveSheet.Range("H" & h).Value <> " " And _
               ActiveSheet.Range("F" & h).Value = 0 Then
            ActiveSheet.Range("J" & h).Value = "Paid"
        Else
            ActiveSheet.Range("J" & h).Value = "Processed Not Yet Paid"
        End If
    Next h