Job Recruitment Website - Social security inquiry - On social security personal commitment and personal income tax carry-over at the end of the month.

On social security personal commitment and personal income tax carry-over at the end of the month.

Social insurance premiums and personal income taxes are part of wages, and enterprises only withhold and remit them, so they are included in management expenses.

Moreover, the debit of the entry for paying social insurance premium: other receivables-social insurance premium (individual) 2000.

This part is the credit of other receivables-social security fee (individual) made first in the payroll entry at the end of last month.