How to pay the wage insurance?

Withdraw wages, social security and provident fund, pay employees' wages, pay social security, provident fund and individual tax, etc.

1, provision for salary, social security and provident fund:

2. In the financial accounts, the company has accrued payable employee salaries, social insurance expenses (the company's burden) and provident fund (the company's burden). The company reserves a corresponding amount in each accounting period to pay employees' wages and bear employees' social insurance, housing accumulation fund and other welfare expenses.

2. Pay employees' wages: the company will set aside a part of the bank deposit as employees' wages and record it in employees' accounts payable. Individuals have to bear a certain proportion of social security expenses (pension, medical care, etc.). ) and housing provident fund, recorded in other payables, but also need to pay personal income tax and other related taxes.

3. Payment of social security, provident fund and individual tax: In the process of payment, the company will transfer the corresponding amount from the bank deposit to pay the part that the enterprise is responsible for withholding and paying to the relevant institutions or state departments. Including social insurance (pension, medical care, etc. ) and the housing accumulation fund paid by the enterprise according to the prescribed proportion (the company's burden), as well as the social security fees, taxes payable and personal income tax that individuals need to bear. These funds will be recorded in the account as payable employee wages-social security (company burden), provident fund (company burden), other payables-social security (personal burden), provident fund (personal burden) and other subjects, and the corresponding amount will be withdrawn from the bank deposit for payment.