How does the unit pay the social security account, whether it needs to be withdrawn, and whether it needs to pay any funds?

The key is to see when the unit will pay wages. If it is the beginning of the month, it will be issued in the same month. If it is the end of the month, it should be a monthly payment (because both the Social Security Bureau and the Provident Fund Management Center are closing their accounts for the 20th time).

Article 7 of the new standard stipulates the social insurance premiums and housing accumulation fund paid by enterprises for employees during the accounting period, as well as the trade union funds and employee education funds extracted according to regulations. A place where employees provide services. Accrual basis and accrual basis calculate and determine the corresponding employee compensation amount, confirm the corresponding liabilities, and include them in the current profit and loss or related asset cost.

According to accounting standards, individual social insurance should be included in the subject of "other payables-social insurance premiums (pension, medical care, unemployment insurance)", and unit commitment should be included in "wages payable-social insurance premiums". Discipline. In order to make it easier to understand, only the accounting treatment methods of pension, medical care and unemployment insurance are listed, which are treated with reference to housing provident fund.

Social security accumulated pension, medical insurance and unemployment insurance in the current year (undertaken by the unit): Loan: cost loan: wages payable to employees-wages payable to pension employees-wages payable to medical insurance employees-wages withheld from unemployment insurance: by: cost loan:

Payable wages-when paying wages (excluding personal commitments): loans: payable wages-wage loans: other payables-social insurance premiums (pension, medical care, unemployment insurance)-personal income tax payable.

When paying social security benefits with bank deposits: loans: wages payable-pensions payable-medical insurance payable-unemployment insurance payable-other payables-social insurance premiums (pensions, medical insurance, unemployment insurance) loans: bank deposits pay personal income tax: loans: taxes payable-personal income tax payable: bank deposits.

The accounting information provided by extended information institutions should be comparable. The same or similar economic business or events that occur in different periods in the same institution shall adopt consistent accounting policies and shall not be changed at will. If it is really necessary to change, the contents and reasons of the change and its influence on the financial situation and career achievements of the unit shall be explained in the notes.

The same or similar economic business or events that occur in different units of similar institutions shall adopt unified accounting policies to ensure the consistency and comparability of accounting information of similar units.

Baidu Encyclopedia-Accounting Standards