What subjects does the social security unit include?

The social security part undertaken by the unit shall be accounted for by the subject of "Payable Employee Compensation".

At the same time, according to the principle that whoever gains should bear it, this part of the expenses should be included in the relevant asset cost or current profit and loss. Specific accounting treatment is as follows:

When withdrawing social security, the accounting entries should be: debit: management expenses (sales expenses or manufacturing expenses)-social security, and credit: wages payable to employees-social security. The management expenses, sales expenses or manufacturing expenses here should be determined according to the purpose of social security expenses.

When reporting and paying social security, the accounting entries should be: Debit: salary payable to employees-social security, other receivables-personal social security, and loan: bank deposit. "Other receivables-personal social security" here refers to the social security part that should be borne by employees.

Therefore, the social security part undertaken by the unit is mainly included in the subject of "Payables-Social Security", and it is accounted for through bank deposits and other subjects when paying. This treatment helps to clearly reflect the source and destination of social security expenses, and also conforms to accounting standards and regulations.

Social security surrender needs to meet the following conditions:

1, the insured reaches retirement age but fails to pay 15 years.

2. Repeated insurance and termination of labor relations.

3. The insured goes abroad to settle down.

4. The insured dies.

To sum up, social security surrender needs to meet certain conditions. Once it is surrendered, it can only be returned to individuals, and the unit payment will not be refunded. Therefore, when deciding whether to surrender, it needs careful consideration.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 19

If an individual is employed across the overall planning area, his basic old-age insurance relationship will be transferred with him, and the payment period will be calculated cumulatively. When an individual reaches the statutory retirement age, the basic pension is calculated in stages and distributed uniformly. Specific measures shall be formulated by the State Council.

Article 32

If an individual is employed across the overall planning area, his basic medical insurance relationship will be transferred accordingly, and the payment period will be calculated cumulatively.

Article 52

If an employee is employed across the overall planning area, his unemployment insurance relationship will be transferred with himself, and the payment period will be calculated cumulatively.