The company for the employee's social security premiums paid in full, how to do the journal entry

To see how this part of the social security payment was recorded,

Not recorded

,

,

directly in

expensed, and now it is charged to administrative expenses. If you have a current account, you can charge it to the current account.

Chase:

Some of the employees were deducted from their salaries, so the entry is:

Borrow: administrative expenses - salaries

Administrative expenses - social security premiums

Credit: Bank Deposit

The entry to pay social security premiums is:

Borrow: Administrative Expenses - Social Security Premiums

Loan: Bank Deposit

So now what should be the entry for this one who pays the social security premiums in cash?

Answer:

Borrow: cash

Borrow: administrative expenses - social security fees (red)

Follow-up:

I just took over a short time ago, and there is an amount of social security payments collected by the former accountant, which is currently still pending, it is:

Borrow: cash

Loan: other receivable- -Lee

And how would this amount be offset?

Answer:

If the situation is the same as above,

Borrow: cash

Loan: administrative expenses - social security contributions (red)

Follow-up:

A few months ago, we collected social security contributions from an employee, and the former accountant has already made the following journal entry, which is:

Borrow: cash

Loan. : other receivables - Li

Then now hang up the account, shouldn't it be charged to other receivables? Answer: Yes, it should be borrowing: other receivables - Li mou

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