Job Recruitment Website - Social security inquiry - What subjects are included in the social security expenses borne by the company under the accounting standards for business enterprises?
What subjects are included in the social security expenses borne by the company under the accounting standards for business enterprises?
1, borne by the company, at the time of withdrawal
Borrow: management fee-labor insurance fee
Loans: other payables-social security
2. Personal burden,
(1) When extracting salary
Debit: overhead-salary
Loan: Payable wages
(2) Deducting social security in the age of paying wages.
Borrow: Payable wages.
Loans: other payables-social security
Credit: cash
3. When paying
Debit: other payables-social security (unit+individual)
Loans: bank deposits
Enterprises that implement the new accounting standards will replace other payables with employee salaries payable.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.
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