What about the over-accrual of social security now?

Overstated social security can be reversed, can be adjusted: borrowing: administrative expenses - some kind of social security, credit: payable salaries - some kind of social security, even if the carry-over, it will reduce the current period of administrative expenses. And social security overaccounting needs to be flushed back, because individuals bear the social security and the enterprise to bear the social security need to be accrued.

A, now more social security how to do

There are several solutions:

1, the last month's entry all red write-offs, and then in accordance with this month's correctly done borrowing expenses, credit bank

2, the difference in red write-offs, borrowing expenses red/negative, credit: payable red/negative

3, Charge back over accrued wages: debit: payable employee compensation credit: administrative expenses 4, pay wages: debit: payable employee compensation credit: payable taxes - personal income tax bank deposits 5, payment of personal income tax: debit: payable taxes - personal income tax credit: bank deposits For the elimination of over accrued social security issues, fixed assets, accumulated depreciation of the common counterfeiting techniques (turn) Fixed assets refers to the higher unit value in the enterprise, the use of a longer period of time, can be maintained in a longer period of time in its original physical form of the means of labor, the value of its wear and tear through the use of the gradual transfer to the value of finished goods, and through the sale of income to recover. Fixed assets are indispensable to the normal production and operation of the enterprise, is a reflection of the enterprise's production capacity and production strength, the enterprise often through the manipulation of fixed assets information or whitewash to achieve its purpose. Fixed assets information reflects the falsification of accounting information directly affects the users of accounting information on the enterprise prediction and decision-making judgment.

Two, leaving the social security is generally how to deal with

Just need to get the original unit issued by the termination of the labor contract, handed over to the new unit unit of human resources management will be for you to deal with the relevant procedures.

1, has been separated, the original company will not continue to pay for your social security, the original unit will go to the Social Security Administration for the reduction procedures, so that social security is automatically closed. Then the new company for social security increase, the next month you can enjoy social security treatment.

2, if you go abroad, then you have to transfer the social security to the field, only to the original payment of social security department to open a "payment voucher" to the new place to bring a new unit, it can be, the rest of the things by the unit to do.

3, if the transfer to the local new unit, the only social security number to tell the new unit on the line, the unit can handle social security renewal procedures.

This certificate of separation, in fact, is an endorsement, you can go to the relevant units to get the evidence of participation, that we do have to pay the social security. Even from the participation certificate, you can see the number of times and amount of social security has been paid, to reduce the subsequent trouble. Moreover, if you want to transfer social security across the city, you can't get away from the social security vouchers, and transferring social security in the same city is relatively less difficult and easier to do.

In summary, the over-accrual of social security can be changed over, after the change, it will not affect the management costs of employees. And social security is to ensure the participation of labor relations of workers in the incapacity or unemployment to give the necessary material assistance system.