How to make accounting entries (accounting vouchers) according to the monthly social security payment receipt? How is the ratio calculated?

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables-social insurance premium (personal part)

Loans: bank deposits

Cumulative time:

Borrow: management fee-social insurance fee (unit part)

Loan: wages payable to employees-social insurance premium (unit part)

The ratio is set by our company, such as 5% and 7%.

Extended data:

Social insurance refers to a social and economic system that provides income or compensation for people who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons.

The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.

Accrual rate:

1, medical insurance premium: 10% (note: the payment rate varies from place to place, such as Shanghai: 12%).

2. Old-age insurance premium: 12% (note: the contribution rate varies from place to place, such as Shanghai: 22%).

3. Unemployment rate: 2% (note: the contribution rate varies from place to place, such as 2% in Shanghai).

4. Work-related injury insurance: 1% (note: the contribution rate varies from place to place, such as 0.5% in Shanghai).

5. Maternity insurance: See industrial injury insurance.

6. Housing accumulation fund: 10.5% (note: the contribution rate varies from place to place, such as Shanghai: 7%).

7. Trade union funds: 2%

8. Staff education funds: 2.5%

Baidu Encyclopedia-Payable Employee Compensation