Entries for withholding social insurance premiums payable by employees.

1. Entries for withholding individual social insurance premiums

Debit: payable to employees-withholding personal social security.

Loan: other payables-withholding personal social security.

2. Entries for withholding social insurance premiums borne by individuals

According to relevant documents, social security is partly paid by enterprises and partly by individuals.

Social security enterprises pay part to meet employee salary accounting, and social security personal part is accounted for by other payables. Accrual: debit: management fee-social insurance premium (enterprise part) loan: wages payable to employees-social insurance premium (enterprise part) payment: debit: wages payable to employees-social insurance premium (enterprise part) other payables-social insurance premium (personal part) loan: bank deposit, personal social insurance contribution is deducted when salary is paid: debit: wages payable to employees-bank deposit other.

3. How to enter the withholding personal social insurance premium?

Entries of withholding and remitting social security and personal income tax from employees' wages:

Debit: Salary loan payable to employees: other payables-withholding social security fees and taxes payable-actual payment of withholding personal income tax:

Borrow: other payables-withholding social security fees, taxes payable-withholding personal income tax, salaries payable to employees-social insurance housing provident fund, etc.

Loan: social security paid by bank deposit companies;

Borrow: loans for management expenses, manufacturing expenses, production costs, etc. Personal income tax withheld from employees' wages-social insurance premium, housing accumulation fund, etc. You must declare and pay in the tax bureau before the seventh day of the following month, otherwise you will bear the late payment fee and fine.

4. Withholding individual endowment insurance entries

Payment: Borrow: salary payable to employees-social insurance premium (unit part) Other receivables (payment)-social insurance premium (personal part) Loan: Withdraw bank deposit: Borrow: management fee-social insurance premium (unit part) Loan: salary payable to employees-social insurance premium when paying wages (unit part): Borrow: salary payable to employees-wages. Simple entries are also called "single entries". An accounting entry in which the debit of one account corresponds to the credit of another account. Compound entries are also called "multiple entries". Refers to the accounting entries corresponding to one account debit, several account credits, or one account credit and several account debits. Extended data:

Chromatographic chromatography refers to a method to solve problems by dividing the development process of things into several stages and levels and analyzing them step by step, so as to finally get the results. Using chromatography to teach accounting entries is intuitive and clear, and can achieve ideal teaching results. The steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

2. Analyze the nature of accounting subjects, such as assets and liabilities.

3. Analyze the amount changes of each accounting subject.

4. According to the economic content (increase or decrease) reflected by the borrowers and borrowers of various accounts in the second and third steps, judge the direction of accounting subjects.

5. Prepare accounting entries according to the bookkeeping rules that there must be a loan and a loan must be even. This method is very effective for students to accurately understand the accounting subjects involved in accounting business, and is more suitable for the compilation of individual accounting entries.

Legal basis:

Article 72 of the Labor Law stipulates: "Employers and laborers must participate in social insurance and pay social insurance premiums according to law." Article 12 of the Interim Regulations on the Collection and Payment of Social Insurance Fees (the State Council Decree No.259) stipulates: "Social insurance fees shall not be reduced or exempted." Article 13 stipulates: "If the payer fails to pay and withhold social insurance premiums in accordance with the regulations, the administrative department of labor security or the tax authorities shall order it to pay within a time limit; If it fails to pay within the time limit, in addition to paying the unpaid amount, a late payment fee of two thousandths will be charged every day from the date of default. " Article 26 stipulates: "If the payer refuses to pay social insurance premiums and late fees within the time limit, the administrative department of labor security or the tax authorities shall apply to the people's court for compulsory collection according to law."