Job Recruitment Website - Social security inquiry - How to make vouchers for the withdrawal and payment of wages, social security and individual taxes?
How to make vouchers for the withdrawal and payment of wages, social security and individual taxes?
First, provide wages.
Borrowing: management expenses, manufacturing expenses, production costs, research and development and other related expenses.
Loan: wages payable to employees.
Second, wage payment.
Debit: payable to employees.
Loans: bank deposits
Other payables-social security or provident fund (withheld and remitted by the company)
Taxes payable-individual income tax (withheld and remitted by the company)
Third, pay social security.
Debit: other payables-social security or provident fund (withheld and remitted by the company)
Payable to employees-social security or provident fund (company part)
Loan: bank deposit-social security or provident fund account
Fourth, tax deduction
Borrow: Taxes payable-personal income tax
Loans: bank deposits
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