The company pays for the employee's pension insurance, accounting entries to do what

The company pays for the employees' pension, unemployment, work injury and medical insurance accounting entries are as follows:

1, accrued unit social security payments

Borrow: administrative expenses - social security payments - pension insurance payments

Borrow: administrative expenses - social security payments - unemployment insurance payments

Borrow: administrative expenses - social security payments - workers' compensation insurance payments

Borrow: Administrative Expenses-Social Security Premiums-Medical Insurance Premiums

Borrow: Administrative Expenses-Social Security Premiums-Maternity Insurance Premiums

Borrow: Administrative Expenses-Social Security Premiums-Housing Provident Fund

Credit: Employee Compensation Payable-Unit Payment of Social Security

And also do the individual portion

Borrow: Employee Compensation Payable-Withholding Individuals' Social Security-Pension Insurance Premiums

Compensation payable to employees - withholding personal social security - unemployment insurance premiums

Compensation payable to employees - withholding personal social security - medical insurance premiums

Compensation payable to employees - withholding personal social security - housing provident fund

Credit: other payables - withholding personal social security - old age pension insurance premiums

Other payables - withholding personal social security - unemployment insurance premiums

Other Payables - Withholding Personal Social Security Health Insurance Premiums

Other Payables - Withholding Personal Social Security Housing Provident Fund

2. When paying:

Borrow: Employee Compensation Payable - Units Paying Social Security

Other Payables - Withholding Personal Social Security - Pension Benefits

Other Payables - Withholding Personal Social Security - Unemployment Insurance Premiums

Other payables - withholding personal social security medical insurance premiums

Other payables - withholding personal social security housing fund

Credit: bank deposits, etc.

3. Payment of wages:

Borrowing: other accounts receivable - withholding personal social security - person (has been prepaid but the next month has resigned without pay or not enough to withhold the amount of the person has been negatively numbered columns in the wage table) Enterprises on behalf of the individual part of the five insurance and one gold)

Borrow: payable employee compensation - wages

Loan: payable employee compensation - withholding personal social security - pension insurance premiums

payable employee compensation - withholding personal social security - unemployment insurance premiums

payable employee compensation - withholding personal social security - medical insurance premiums

payable employee compensation - withholding personal Social Security-Housing Provident Fund

4. When distributing wages:

Borrow: Administrative Expenses, Costs, etc.

Loan: Employee Compensation Payable-Salary

5. When recovering the withholding of personal social security (for transferring social security relationship)

Borrow: Cash

Loan: Other Receivable - Withholding of Personal Social Security - Personnel Personnel

At the same time Do (if the payroll does not reflect the withholding of the personal part of the five insurance and one gold to do this entry or payable employee compensation will have a debit balance, if the payroll has reflected the withholding of the personal part of the five insurance and one gold do not do this entry)

Borrow: payable employee compensation - wages

Loan: payable employee compensation - withholding of the personal social security - pension benefits

Payable