What information do enterprises need to provide to cooperate with social security audit?

Entrusted by the Social Security Bureau, the accounting firm that won the bid began to audit the enterprise social security.

In the process of social security audit, enterprises need to provide:

First, the enterprise needs to provide a copy of the business license and organization code certificate.

Second, the labor contract. The labor contract is an important basis for determining the labor relationship between employees and enterprises. As long as it belongs to employees of the company, enterprises need to participate in social insurance for employees. Labor contracts are divided into fixed-term labor contracts, non-fixed-term labor contracts and labor contracts with the completion of certain tasks as the term. No matter whether the enterprise employs temporary workers within three months or some promotional personnel hired temporarily in the peak season, as long as there is a labor relationship between the two parties, although the labor relationship is relatively short, employees who have been employed for more than 30 days should be insured in accordance with the regulations.

Third, the employee's attendance sheet, roster and salary payment schedule. Determine the authenticity of the salary payment schedule through the attendance sheet, and determine the accuracy of the attendance sheet and the number of payroll through the roster.

Fourth, the personal income tax return. Check the integrity of the payroll by matching the tax rate table with the payroll.

Fifth, the social security payment list. Comparing the social security payment list with the payroll, we can find out some employees who have paid but have not bought social security, and those who have social security and have not stopped insurance.

Six, cash and bank deposits to pay wages, wages payable to employees, expenses and wages, bonuses, welfare fees and other related subjects. Through the flow of cash and bank deposits, the actual monthly salary can be determined, so as to cross-check with the actual salary table and the subsidiary ledger of wages payable to employees, so as to ensure that the accounts are consistent with the facts.

Seventh, check the original vouchers of salary accrual and corresponding payment to ensure that the accounts and certificates are consistent.

Eighth, enterprises need to provide account balance tables and financial statements to check the relationship between account tables.