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Accounting treatment of social insurance in public institutions
How to make accounts for social insurance in public institutions?
1. Should be timed:
Debit: business expenditure-basic expenditure-salary
Loans: Payables-Wages
Payables-Social Security (Personal Part)
2. In terms of salary payment:
Debit: Payables-Wages
Loans: bank deposits
3. When paying social insurance:
Debit: Payable to employees-social security (personal part)
Business activity expenses (this is the part paid by the social security unit)
Loans: bank deposits
The part of social security units paid by institutions does not need to be accrued, and can be included in the accounting of "business activity expenses" when paying.
Business activity expenses refer to the expenses incurred in performing duties or carrying out professional business activities and auxiliary activities according to law. This course is used to calculate the expenses incurred by the unit in performing its duties according to law or carrying out professional business activities and auxiliary activities in order to achieve its functional objectives.
How much is the business expenditure?
Business expenditure refers to the actual expenditure incurred by institutions to carry out various professional business activities and their auxiliary activities. Including basic salary, supplementary salary, other wages, employee welfare, social security, grants, official expenses, business expenses, business entertainment expenses, equipment purchase expenses, repair expenses and other expenses.
According to the nature of expenditure, it is divided into recurrent expenditure and special expenditure.
According to the requirements of departmental budget, it is divided into basic expenditure and project expenditure.
According to the different nature of business, it is divided into three categories: financial subsidy expenditure, non-financial special fund expenditure and other fund expenditure.
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