How to account for the money returned by the Social Security Bureau?

When receiving the money returned by the Social Security Bureau, it is generally necessary to offset the accounting entries accrued and paid by the enterprise.

The specific entry method is as follows:

1. Debit: bank deposit

2. Loans: wages payable to employees-social insurance premiums.

Then, go back to the original accounting entries:

1. Debit: payable to employees-social insurance premium.

2. Loan: management fee-social insurance fee

When you receive the money returned by the Social Security Bureau, you need to record it according to the following steps:

1. Check the return amount: carefully check whether the return amount is consistent with the social security fee paid before to ensure accuracy.

2. Bookkeeping: record the returned amount, date and reason, which can be recorded by accounting software or manually.

3. Check the account: check the bank account information to ensure that the money has been successfully credited. If there is no record, contact the social security bureau or the financial department to check the progress.

4. Adjust the accounts: According to the entry situation, it may be necessary to adjust the financial statements and account records to ensure accuracy.

5. Tax treatment: According to the provisions of the tax law, the returned social security funds may need tax treatment, and you can consult a professional accountant or tax consultant.

The following steps should be followed to deal with the refund of money by the Social Security Bureau: first, check whether the accuracy and amount of refund are consistent with the notice of the Social Security Bureau. Secondly, contact the staff of the Social Security Bureau responsible for handling the refund to find out the specific reasons and requirements for the refund. Next, according to the instructions of the Social Security Bureau, record the money as required to ensure that the date, amount and related matters are accurately recorded. At the same time, timely update financial records and reports. In case of doubt or dispute, contact the Social Security Bureau in time and keep relevant communication records and documents.

To sum up: check the accounts regularly to ensure the correct entry of funds and financial accuracy. Please properly handle the refund, comply with relevant laws and regulations, and ensure compliance and financial stability.

Legal basis:

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

Article 61

Social insurance premium collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment.