Is the wage declaration related to the social security paid by the company?

Legal analysis: there is a certain relationship between wages and social security, which mainly refers to the linkage between social security payment base and wages.

The social security payment base needs to be consistent with the employee's salary, because the social security payment amount is calculated and paid according to the salary multiplied by the payment ratio. Accounting treatment of accrued social security;

Borrow: management fees and other subjects.

Loan: Payable-Social Security. When paying, the accounting treatment is

Debit: Payables-social security, other receivables (personal burden)

Loans: bank deposits

Generally, a certain proportion of pre-tax salary is used to pay social security individual contributions, and the general proportion is around 20% (slightly different from place to place).

In social insurance, all expenses are calculated based on the average annual salary of employees in the previous year (the first month's salary or the salary agreed in the labor contract is the payment base for new employees), and are paid by the unit and individual employees respectively.

The prescribed ratio is approximately:

Pension: 20% for the unit and 8% for the individual.

Unemployment: unit 2%, individual 1%.

Medical treatment: 6-4% for units and 2-4% for individuals.

Work injury: unit 1%, individual 0%.

Birth: unit 1%, individual 0%.

There may be slight changes from place to place.

A gold is generally 8%- 12% of the unit, and so is an individual.

The calculation formula of payroll tax is:

Taxable amount = (salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Twenty-sixth basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.

Twenty-eighth medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency treatment and rescue shall be paid by the basic medical insurance fund in accordance with state regulations.