How to write a summary when the company deducts the social insurance premium paid by employees when paying wages?

How to deduct the social insurance premium paid by employees when the company pays wages?

The accounting entries for the payment of social security fees are as follows:

Borrow: management fee-social security fee

Other receivables (someone)

Loans: bank deposits

When paying wages, the accounting entries are:

Borrow: Payable wages.

Credit: Other receivables:

cash

Is the social security premium paid by the company after the work-related injury? According to the regulations, after a work-related injury occurs, during the paid suspension period, the original wages and benefits of the work-related injury personnel will not be reduced, and the unit must pay social security fees for the employees on time, and the personal part will still be borne by the employees themselves.

Is it legal for the company to deduct social security fees from employees' wages in advance? Require the unit to withhold social security.

You can still deduct social security fees from the wages of employees who have stopped paying social security. You can consult the nearest social security bureau, because sometimes the website updates slowly. If you really stop paying when you go to the social security bureau, let him prove it and then argue with the company.

Does the social security deduction at the beginning of the month help employees advance and then deduct it from their wages? Yes, you are right.

The social security paid by the company every month includes the company part and the individual part. The personal part is paid by the company first, and then the social insurance premium paid by the individual is deducted from the salary.

Can social insurance be paid to employees with wages? Social insurance refers to a social security system that is enforced by the state through legislation, and the insurance fund is jointly funded by the laborer, the employer and the state. When the laborer loses his ability to work or temporarily loses his job due to old age, work injury, illness, maternity, disability, unemployment, death, etc., he gives material help to the laborer himself or his immediate family members. The source of funds for social insurance premiums is paid by employers and workers in proportion, and the insufficient part is borne by the state relying on fiscal revenue. The employer will deduct the part that the laborer should pay in the wage payment era, and then pay it to the social security account together with the part that the enterprise should bear.

However, in practice, due to various reasons, there are often cases in which employers are unwilling to pay social insurance to workers or workers themselves are unwilling to pay social insurance. Some enterprises have adopted flexible measures, that is, the social security fees that should be paid for employees are paid to employees together with their wages, thinking that they have fulfilled their legal obligations. In fact, according to the law, withholding social insurance premiums is the legal obligation of enterprises, and paying social insurance premiums to employees in the form of wages cannot be recognized by law. Therefore, if the social security department inspectors or workers require, enterprises must also pay social insurance premiums to social security accounts according to law; After a dispute occurs, if the employee admits or has evidence to prove that the employer has paid the social insurance premium for the employee, he may ask the employee to refund the fee, and the employer shall pay the social insurance premium again; If the employee does not admit it, and there is no evidence to prove that the employer has paid social insurance premiums to the employee, the money is likely to be recorded as part of the salary, and the employer needs to pay extra social insurance premiums.

How many pairs are left after deducting social insurance premiums from the salary of 2200? The threshold needs to be calculated after deducting the insurance premium. How much insurance premium is deducted from the three risks 1 gold depends on the unit's payment.

Based on the company's purchase of full social insurance, the calculation is as follows:

Medical insurance: 2% for individuals and 8% for units;

Endowment insurance: 8% for individuals and 20% for units;

Unemployment insurance: individual 1%, unit 2%;

Industrial injury insurance: no individual, unit1%;

Maternity insurance: no individual, unit1%;

Provident fund: 3.5% for individuals and 3.5% for units.

Work injury and maternity insurance expenses shall be borne by the unit.

For example, for the convenience of calculation, if the salary is 2000 yuan/month, then the premium to be paid is:

Medical insurance: 2000*2%=40 yuan, unit 2000*8%= 160 yuan;

Endowment insurance: 2000*8%= 160 yuan, unit 2000*20%=400 yuan;

Unemployment insurance: 2000* 1%=20 yuan, unit 2000*2%=40 yuan;

Work-related injury insurance: no individual, unit 2000* 1%=20 yuan.

Maternity insurance: none for individuals, unit: 2000* 1%=20 yuan.

Provident Fund: 2000*3.5%=70 yuan, 2000*3.5%=70 yuan.

So the total number of individuals is: 290 yuan, and the total number of units is: 7 10 yuan.

The calculated data may be different from the actual data, but the calculation method is like this.

There is no need to pay tax in this case, 2000-290= 17 10 yuan.

Employee social security is the part where the company pays all the money in advance and then deducts the employee from his salary. Can't you deduct it?

According to Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the basic social insurance premiums and housing accumulation funds paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted. The basic social insurance premiums that your unit should bear and pay by individual employees do not belong to the normal expenses that your unit should bear, do not conform to the provisions of tax policies, and are not allowed to be deducted before tax.

Personal income tax: According to Article 25 of the Regulations for the Implementation of the Individual Income Tax Law, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by the unit for individuals and individuals are deducted from the taxable income of taxpayers. Therefore, if the unit bears the statutory insurance premium for employees and has been incorporated into the employee's wage income, it is allowed to deduct it when calculating the wage income; If the income from wages and salaries is not included, it will not be deducted when calculating the taxable income.

The company pays social security to employees, and employees leave their jobs halfway. Can the social security fees paid by the company be recovered? If employees do not return social security, it is unreasonable for enterprises to only bear the premiums during this period.

The amount deducted from the salary from the social security fee insurance is reflected in the payroll, and must be collected according to the actual accounting, otherwise there will be problems in social security entry, which will also have an impact on personal enjoyment in the future, so as to avoid trouble for yourself.

Of course, you can pay your salary flexibly. Like upstairs said, I think you may be looking for money. You can ask them to collect it together and let them handle it themselves, but the signature form of salary payment must be based on the actual amount, so don't make trouble for yourself.