How to calculate the social security of employees' personal burden

How to record the social security of employees' personal burden in the personal part?

Payroll

Debit: Cost and Other Accounts 1000

Loans; Salary payable to employees is 1000.

Payroll

Debit: Payables 1000.

Credit: cash 800

Other Payables-Personal Social Security 200

hand in

Debit: Other Payables-Personal Social Security 200

Loan: Bank deposit 200.

The social security paid by the company for employees is deducted from the salary. What subjects did you pass? The personal part of social insurance premium should be linked to "other receivables". If the salary payable is not included in the salary, the unit will directly enter the management expenses, then:

Step one:

When paying pensions

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

Debit: other receivables-personal pension (personal part)

Loans: bank deposits

When paying wages to recover pensions:

Debit: Overhead-Salary

Loan: other receivables-personal pension (personal part)

Loans: bank deposits

If the personal part is taken back separately:

Debit: Bank deposit (cash)

Loan: other receivables-personal pension (personal part)

This kind of accounting can better calculate the personal burden, and also facilitate the annual inspection of social security, and you can also know whether you have been detained, underpaid or underpaid.

How to calculate that the employee uniform expenses borne by the company should be labor insurance expenses?

Can the social insurance premiums borne by enterprises for employees be deducted before tax? Can the social insurance premiums borne by enterprises for employees be deducted before tax? Should tax adjustment be made during settlement? According to Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law, the basic social insurance premiums and housing accumulation funds paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted. Therefore, the part of social insurance premiums that enterprises should bear for employees according to regulations cannot be deducted before tax, and tax adjustment should be made.

What does the company do in the account to pay the social insurance premium and employee income tax that employees should bear? For example, if you want to give employees a salary of 2,000 yuan, then how much social security tax is deducted from the salary is 2,000 yuan.

Assume that the social security individual * * * bears 1 1% income tax (2000- 1600)*5%=20.

Salary is equal to (2000+20)/(1-11%) = 2270.

So the salary of management fee should be 2270. So there is no problem.

Employees take a month off, what about the social security paid by individuals in that month? Employees don't have to bear all, employees bear half and the company bears half.

Employers must pay social insurance for employees, which is a mandatory obligation in law and a legal obligation of both parties. Both parties in labor relations cannot negotiate flexibility. 1. Employers who fail to pay social security have great legal risks:

Employees can report to the labor inspection at any time and ask the employer to pay, and the result is often repayment within a time limit;

According to Article 38 of the Labor Contract Law, if the employer fails to pay social insurance premiums for the workers according to law, the workers may terminate the labor contract, and the employer shall also pay economic compensation;

If the employer pays social insurance premiums such as medical treatment and work-related injuries, the corresponding expenses shall be borne by the social security fund once such situations occur during the employment period of the workers. On the other hand, if social security is not paid, it will be borne by the employer in accordance with social security standards.

Two. Legal basis:

"Labor Law" Article 72 Sources of funds Social insurance funds shall determine the sources of funds according to the types of insurance, and gradually implement social pooling. Employers and workers must participate in social insurance and pay social insurance premiums according to law;

1. Article 73 of the Labor Law stipulates that workers shall enjoy social insurance benefits according to law under the following circumstances: retirement; Sick and injured; Work-related disability or occupational disease; Unemployment; Fertility. After the death of an employee, his survivors shall enjoy the survivors' allowance according to law. The conditions and standards for workers to enjoy social insurance benefits shall be stipulated by laws and regulations. The social insurance benefits enjoyed by workers must be paid in full and on time;

2. Article 38 of the Labor Contract Law (3) If the employer has any of the following circumstances, the employee may terminate the labor contract: (1) Failing to provide labor protection or working conditions as agreed in the labor contract; (2) Failing to pay labor remuneration in full and on time; Failing to pay social insurance premiums for workers according to law; The rules and regulations of the employing unit violate the provisions of laws and regulations and damage the rights and interests of workers; The labor contract is invalid due to the circumstances specified in the first paragraph of Article 26 of this Law; Other circumstances under which the laborer may terminate the labor contract as stipulated by laws and administrative regulations. If the employer forces the laborer to work by means of violence, threat or illegal restriction of personal freedom, or if the employer illegally directs or forces the risky operation to endanger the personal safety of the laborer, the laborer may immediately terminate the labor contract without notifying the employer in advance;

3. Article 46 of the Labor Contract Law (1) In any of the following circumstances, the employer shall pay economic compensation to the employee: (1) The employee terminates the labor contract in accordance with the provisions of Article 38 of this Law; (2) The employing unit proposes to terminate the labor contract with the laborer in accordance with the provisions of Article 36 of this Law, and the labor contract is terminated through consultation with the laborer; (3) The employer terminates the labor contract in accordance with the provisions of Article 40 of this Law; (4) The employer terminates the labor contract in accordance with the provisions of the first paragraph of Article 41 of this Law; (5) Terminating a fixed-term labor contract in accordance with the provisions of the first paragraph of Article 44 of this Law, except that the employer maintains or improves the conditions stipulated in the labor contract to renew the labor contract and the employee does not agree to renew it; (6) The labor contract is terminated in accordance with the provisions of Item 4 and Item 5 of Article 44 of this Law; (seven) other circumstances stipulated by laws and administrative regulations.

How much does the enterprise have to bear to buy social security for its employees? How much does the employee bear? Pension insurance payment ratio: 22%(20%) for units and 8% for individuals, with different proportions in different places.

Proportion of medical insurance payment: unit 10%, individual 2%.

Unemployment insurance payment ratio: unit 1.5%, individual 0.5%.

Work-related injury insurance determines the work-related injury rate according to the industry scope of the unit.

Maternity insurance payment ratio: 0.8% for the unit, and no payment for the individual.

Can't the personal income tax and social security paid by enterprises for employees be deducted before tax? Social security is deducted before personal income tax.

Pay social security first and then personal income tax according to salary.

For example, someone in Guangzhou has a monthly salary of 6,000 yuan and pays social security according to the regulations 19%.

Then "tax payable" = 60006000x19%-3500 =1360, and the corresponding tax rate and quick deduction are 3% and 0 respectively, so = 1360x3%-0=40.8 yuan.

20 15 latest personal income tax calculator, since the implementation of the new tax law, the threshold has been raised from the original 2000 yuan to 3500 yuan. Individual tax = tax payable × tax rate-quick deduction, where tax payable = salary-three insurances and one gold-threshold, tax rate and quick deduction respectively correspond to different tax payable.

Personal income tax paid by enterprises for employees should be borne by employees, and the burden borne by enterprises cannot be deducted before tax.

If the endowment insurance premium (8%) that should be borne by employees is also borne by enterprises, individuals will no longer bear it, nor can they be deducted before tax.

Upstairs said yes, probably refers to the 20% part that should have been borne by the enterprise.

Under normal circumstances, the social security expenses that should be borne by employees should be included in the accounts receivable category. However, if the company promises to help employees buy, you can actually have two accounting methods, one is to include management expenses, and the other is to offset the welfare expenses payable. But in fact, no matter which subject you include, there are problems in tax audit. What I want to say is why we can't give employees a raise and then deduct their wages, but it's just a problem. Actually, it's very easy to handle in accounting.