How to make accounting entries for the social security paid by the company to employees? How to enter the account?

When a company pays social security for its employees, it generally debits the management fee-social insurance account and credits the employee salary-social insurance account payable. Accountants often encounter accounting problems related to social security in their work. The following article will introduce in detail how to make accounting entries for the social security paid by the company to employees. How to enter the account?

Accounting entries for the company to pay social security for employees.

Cumulative time:

Borrow: management fee-social insurance fee (unit part)

Loan: wages payable to employees-social insurance premium (unit part)

When paying wages:

Debit: Payables-Payables (Payables)

Loan: other receivables (payment)-social insurance premium (personal part)

Cash on hand (actually released)

When paying:

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables (payment)-social insurance premium (personal part)

Loans: bank deposits

Accounting entries for payment of five insurances and one gold and extraction and payment of wages.

1. Five risks, provident fund (company part) and salary are accrued, and the accounting entries are as follows:

Debit: management expenses/production costs/sales expenses-labor costs.

Loans: wages payable to employees-endowment insurance-medical insurance-unemployment insurance-maternity insurance-industrial injury insurance, housing accumulation fund and wages.

2. When paying wages, the accounting entries are as follows:

Debit: Payables-Wages (Total Payables)

Loan: other payables-endowment insurance (individual)

Other payables-medical insurance (individual)

Other payables-unemployment insurance (individual)

Other payables-accumulation fund (individual)

Taxes payable-personal income tax

Bank deposit/cash (paid salary)

3, social security, provident fund accounting entries are as follows

Borrowing: Payable wages for employees-endowment insurance (enterprise part)-medical insurance (enterprise part)-unemployment insurance (enterprise part)-maternity insurance (enterprise part)-industrial injury insurance (enterprise part), and provident fund (enterprise part).

Other payables-endowment insurance (individual)-medical insurance (individual)-unemployment insurance (individual), provident fund (individual)

Loans: bank deposits

What are the procedures for the company to handle social security for employees?

1. Take the account opening materials and open an account with the Social Security Bureau;

2. Get the employee social security declaration and approval form from the Social Security Bureau before 5438+05 every month;

3. Go to the local tax bureau to change the tax payment certificate, and pay it at the company bank with the tax payment certificate.

Knowledge expansion: how to deal with the social security fee paid last month and the invoice received next month?