How to account for the cost of the number of people in the company to pay social security costs

The unit pays social security premiums for the employees and deducts social security from the employees' wages, and accounts for it with the payable salary - social security pooling.

I, social security that social insurance premiums, is the state in order to prevent and compel the majority of members of the community to participate in, with the function of income redistribution of non-profit social security system. The current social security mainly includes pension, medical care, work injury, unemployment, maternity and so on. Social security premiums are divided into two parts: individual payment and enterprise co-ordination

The remuneration payable to employees is a variety of remuneration payable to employees in accordance with the relevant provisions of the enterprise, in accordance with the "wages, bonuses, allowances, subsidies", "employee benefits", "Social insurance premiums", "housing fund", "trade union funds", "employee education expenses", "Compensation for termination of employee labor relations", "Non-monetary benefits", "Other expenses related to obtaining services provided by employees" and other items of compensation payable to employees are accounted for on a detailed basis.

Three, the social security accounts processing accounting entries:

1, the part of the unit burden

Borrow: cost and expense related accounts (according to the beneficiary's department to determine)

Credit: payable compensation - social security

2, from the salary deduction of the part of the individual's burden

Borrow: payable compensation - wages

Loan: payable compensation - wages

Credit: payable compensation - wages

Credit: payable compensation - wages

Credit: payable compensation - wages

Credit: Employee Compensation Payable - Social Security

3, pay the social security (including unit burden and personal burden)

Borrow: Employee Compensation Payable - Social Security

Credit: Bank Deposits

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