Some individuals of the social security company bear it.

Insurance Bian Xiao helps you answer, and more questions can be answered online.

1. Confirm the employee's salary this month,

Borrow: management fee

selling cost

cost of production

Manufacturing costs (etc. Included in the employee department)

Loans: Payables-Wages

2. According to this month's salary, confirm the five insurances and one gold that the enterprise should bear.

Borrow: management fee

selling cost

cost of production

Manufacturing costs (etc. Included in the employee department)

Loans: Payables to employees-Endowment insurance (undertaken by enterprises)

Medical insurance (borne by the enterprise)

-Level 1 insurance (enterprise insurance)

3. Deduct five insurances and one gold from this month's salary.

Borrow: stock payable to employees-endowment insurance (personal commitment)

Medical insurance (personal liability)

-First-class insurance (personal insurance)

Loan: other payables-endowment insurance (borne by individuals)

Medical insurance (personal liability)

-First-class insurance (personal insurance)

Pay the salary after deducting five insurances and one gold at the beginning of next month.

Debit: Payables-Wages

Loan: bank deposit/cash on hand.

4. The enterprise will pay social security next month

Borrow: Payable Staff Salary-Endowment Insurance (undertaken by the enterprise)

Medical insurance (borne by the enterprise)

-Level 1 insurance (enterprise insurance)

Other payables-endowment insurance (borne by individuals)

Medical insurance (personal liability)

-First-class insurance (personal insurance)

Loan: bank deposit/cash on hand.