If the personal part of social security is also borne by the company, how to make accounting entries?

Borrow: management fee-welfare fee

Loan: Payable to employees-Payable to welfare.

When the bank deducts money:

Borrow: payable to employees-payable to welfare funds.

Loans: bank deposits

If it is within 14% of the annual salary payable to employees, it can be deducted before income tax. In fact, there are two entries to be made, one is to withhold and remit the social security part of the individual, and the other is to distribute the welfare to the individual in the form of welfare, with the same amount as the individual.

Extended data:

All kinds of money deducted by enterprises from the wages payable to employees (medical expenses of family members and personal income tax, etc.). ), debit the subjects, credit "other receivables" and "tax payable-personal income tax payable" and other subjects.

Enterprises pay employee welfare fees to employees, debit the subjects and credit the subjects of "bank deposit" and "cash on hand".

Enterprises pay trade union funds and staff education funds for trade union operation and staff training, debit the subjects and credit "bank deposits" and other subjects.

Enterprises in accordance with the relevant provisions of the state to pay social insurance premiums and housing provident fund, debit the subjects, credited to the "bank deposit" subjects.

Baidu Encyclopedia-Payable Employee Compensation