Personal social security can't enter the management fee.

Personal social security is not included in enterprise management expenses.

Whether the personal social security part is included in the management expenses is a problem that enterprises often encounter when dealing with financial and tax issues. In this regard, it needs to be clarified according to relevant laws, regulations and accounting standards.

First, the nature and use of personal social security part

Personal social security refers to the social insurance premiums paid by employees in accordance with state regulations, including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. This part of the expenses shall be borne by the employee himself, withheld by the enterprise and paid to the relevant departments.

Second, the definition and scope of management fees

Management expenses refer to the expenses incurred by an enterprise for managing and organizing production and business activities, including the expenses incurred by the administrative department of the enterprise for organizing and managing production and business activities. These expenses are usually directly related to the daily operation and management activities of enterprises.

3. Is the personal social security part included in the management fee?

According to accounting standards and tax laws, the personal social security part does not belong to the management expenses of enterprises. Because the personal social security part is the expenses borne by the employees themselves, the enterprise only withheld and remitted it on behalf of them, which does not constitute the expenses of the enterprise. Therefore, in the financial statements of enterprises, the personal social security part is usually not included in the management expenses.

However, it should be noted that although the personal social security part is not included in the management expenses, enterprises need to calculate and declare the social insurance expenses in accordance with relevant regulations. At the same time, enterprises also need to establish a sound social security management system to ensure the timely payment and compliance of social security fees.

To sum up:

Personal social security is not included in the enterprise management expenses, because this part of the expenses are borne by employees and withheld and remitted by enterprises. When dealing with financial and tax issues, enterprises should be clear according to relevant laws, regulations and accounting standards, and establish and improve the social security management system to ensure compliance.

Legal basis:

People's Republic of China (PRC) (China) Accounting Law

Article 25 provides that:

The expenses incurred by an enterprise shall be included in the costs, expenses and losses respectively according to its nature, purpose and amount.

Accounting Standards for Business Enterprises

Article 6 provides that:

Enterprises should make accounting confirmation, measurement and report according to the economic essence of transactions or events, and should not only be based on the legal form of transactions or events.

People's Republic of China (PRC) social insurance law

Article 60 provides that:

The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis.