The company received the Social Security Administration of the maternity payment, how to account for the treatment of

There are two ways to deal with it:

1, the employee to pay maternity leave wages do not go payroll account, directly

borrow: other payables-XXX3000

credit: bank deposits 3000

Received maternity benefits

borrow: bank deposits 5000

credit: other payables-XXX5000

Borrow: other payables-XXX5000

Received the balance of back payment XXX5000

The balance of the retroactive payment

Borrow: other payables-XXX2000

Loan: bank deposits 2000

2, maternity leave payroll to go to the account of wages payable, the receipt of maternity allowance

Borrow: bank deposits 5000

Loan: other payables-XXX2000

Credit: non-operating income (maternity allowance subsidy) 3000

Extended reading: how to buy insurance, which is good, hand to teach you to avoid the insurance of these "pits"