Including social insurance premiums paid for employees.

Social insurance premiums paid for employees can be included in the salary payable to employees and other payables. The details are as follows:

1. When receiving salary, social security and provident fund:

Borrow: wages for various expenses.

-Social security (corporate burden)

1. Provident fund (to be borne by the company)

Loan: Salary payable to employees-wages.

1. Social security (company burden)

1. Provident fund (to be borne by the company)

2. Pay employees' salaries:

Debit: Payables-Wages.

Loan: bank deposit.

Other payables-social security (personal burden)

1. Provident fund (personal burden)

Taxes should be paid and personal income tax should be paid.

3. Pay social security, provident fund and individual tax:

Borrow: payable to employees-social security (company burden)

Provident fund (company's burden)

Other payables-social security (personal burden)

-Provident Fund (personal burden)

Taxes payable: personal income tax loans: bank deposits.

Procedures for the unit to pay social security for employees:

1. Opening a social security account: The company needs to open a social security account with the Social Security Bureau within 30 days from the date of establishment, and will receive a social security registration certificate after opening the social security account.

2. Add employees: The social security account is an independent account, and the operation of adding or deleting employees must be carried out in the account. Every month, the company will add new employees to the company's social security account and delete employees who have left the company from the account.

3. Confirm the social security payment base: the unit needs to declare the correct social security payment base for employees every month to ensure the normal payment of social security.

4. Determine the payment method of social security If the company has signed a bank payment agreement with the bank and the social security management agency, the social security fee will be directly deducted from the company's bank account at a fixed time every month. Units can also choose to pay in cash or by cheque to the Social Security Bureau.

Legal basis:

Article 57 of the Social Insurance Law, the employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration.

The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.