How to deal with the social security accumulation fund with more deductions and less deductions?

How to deal with the social security accumulation fund with more deductions and less deductions?

If the personal social insurance premium and housing accumulation fund (three insurances and one fund) are deducted more when paying wages and salaries to the withholding unit, the unit can only deduct less when paying wages and salaries next time, because the unit actually declares in the tax return that all the units and individuals of this person on the roster that already exists in the system are the finalized amount at the end of last month, and this will not change. That is, the actual declaration will be less than the social insurance premium deducted in this period (the unit is five insurances and one gold, and the individual deducts three insurances and one gold from the payroll). As for the declaration of personal income tax, it will be withheld and remitted when the salary is paid in the current month, and the tax return will be made in the reporting period of next month. The system will calculate the actual withholding amount according to the cumulative calculation method. Taxpayers will not withhold and pay personal income tax as long as they do not artificially modify the three insurances and one gold. In view of the fact that the amount of wages paid remains unchanged, and the social insurance premiums and housing accumulation funds withheld and remitted remain unchanged (consistent with the previous period), there should be no overpayment of personal income tax. Your problem should be withholding personal income tax less, because social insurance premiums and housing provident fund were overcharged last month, and personal income tax will only be deducted, not refunded. The tax will be repaid in the next installment. Only when the tax collector of the unit declares the year-end one-time bonus income, and then deducts the personal income tax after it is incorporated into the daily salary income in the next month, is this a tax refund. This is not the person's personal income tax refund for the next year, but the tax collector of the unit makes a correction declaration at the tax declaration end withheld by the natural person, and the tax collector applies to the competent tax authority of the withholding agent for tax refund from the fiscal treasury, so that the overpaid personal income tax will be returned to the bank account where the person pays wages and salaries.

How to fill in the accounting entries for purchasing social security provident fund after becoming a regular employee?

1. When the enterprise withdraws the social security accumulation fund:

Debit: management fee (charged to the corresponding account according to the employee's department)

Loan: wages payable to employees-social insurance premium (enterprise part)

Employees Payable-Housing Provident Fund (Enterprise Part)

2 enterprises to pay social security provident fund:

Debit: Payable staff and workers-social insurance premium (enterprise part)

Employees Payable-Housing Provident Fund (Enterprise Part)

Other receivables-social insurance premium (personal part)

Other payables-housing accumulation fund (individual part)

Loans: bank deposits

When employees of an enterprise purchase social security after becoming a full member, they should be included in the "management expenses" or corresponding subjects according to the departments to which the employees belong, and the social security fees and housing accumulation fund should be accounted for through the "payable employee salaries" subjects.

How to deal with excessive deduction and insufficient deduction of social security provident fund?