How to make an account for social security refund of personal money?

If you receive a refund from the social security rate adjustment, it will be the expense recorded before accounting treatment.

If you receive a refund of 100 yuan, the accounting entries are as follows:

Debit: Management Fee-Social Security Fee Enterprise Part-100 (red)

Debit: bank deposit 100

So last month's management expenses can be written off.

Other accounting entries about social security:

1. How to account for social security refund?

The accounting entries made every month are: debit: management fee, loan: bank deposit, and whether it is reversed when returning, that is, debit: bank deposit, loan: management fee?

What are the entries when paying the social security fund? It is ok to use the refund as the negative debit of the account.

2, pay social security return accounting entries:

Just do the reverse entrance and rush back. Original borrowing: management fee-social security fee, loan: bank deposit, reverse borrowing: bank deposit, loan:

Management fee-social security fee.

3. Accounting entry for returning social insurance premiums: This accounting entry is divided into two situations:

The first kind of refund is that the enterprise pays the social security fund, which is recorded in the subjects such as "management expenses" in that year; Last year, it was credited with "profit and loss adjustment of previous years" and then carried forward to the "profit distribution" account.

The second kind of refund is that the individual pays the social security fund, and then credits "other payables-individual pays the social security fund".

4. Accounting entries for returning overpaid social security fees to employees: When the salary is accrued, the overpaid social security fees are used to correct the entries and send them to employees.

Entries for accrued wages and social insurance deductions should be:

Salary cost = salary payable+company social security = (actual salary+personal social security)+company social security.

Accrued wages:

Debit: the amount in the cost account is the salary cost.

Loan: Payables-Payables.

Loan: Payable wages-social security amount is the social security undertaken by the company.

Deduct personal burden and social security.

Debit: Payroll payable to employees-the salary amount is personal social security.

Loan: wages payable to employees-social security amount is personal social security.

When the overpaid social security fee is returned to the employee from the salary,

Debit: Payable-Payable (Payable)

Loan: Other Receivables (Payment)-Social Security (Personal Part) (Red) (Refund)

Other receivables (payment)-social security (personal part) (black) (normal deduction)

Taxes payable-personal income tax payable

Cash on hand (bank deposit)

When you get paid

Debit: management expenses and other subjects-salary (payable)

Loans: Payables-Payables (Payables)

The entries are as follows: Debit: Management Expense-Employee Salary

Loans: bank deposits

5, social security funds returned to the social security account accounting entries:

When paying

Borrow: management expenses-labor insurance

Other payables-labor insurance undertaken by individuals

Loans: bank deposits

When returning the overpayment, you can of course make a red-letter entry.

Borrow: Management Expenses-Labor Insurance -5294

Other payables-labor insurance undertaken by individuals

Debit: Bank deposit 6022

When returning to the individual

Borrow: other payables-labor insurance undertaken by individuals 728

Credit: Cash on hand 728

I hope I can help you.

The social security money returned to the social security account shall be counted as borrowing other receivables and lending bank deposits.

Social insurance premium refers to the fees paid by employees and employers to social insurance management institutions in accordance with the prescribed amount and time limit in the process of raising social insurance funds. It is the main source of social insurance fund, and it can also be considered as the fee charged by the insurer (country) of social insurance to the insured (employees and employers) in order to assume the legal social insurance responsibility.

Social security expenses are calculated according to the wages payable to employees-social security expenses, which consists of two parts, one is the burden of enterprises and the other is the burden of individuals.

Under normal circumstances, the burden of enterprises is accrued like wages, debited to the cost account and credited to the employee's salary payable-social security account. Personal burden is deducted from personal salary and transferred from payable salary to payable social security account salary.

If the social security fee paid by the resigned employee is determined to be borne by the employee himself, when the employee still has unpaid wages, the full amount will be deducted from the salary payable to the employee and transferred to the salary payable to the social security account. When his salary has been paid and the employee needs to pay another sum of money, it should be transferred to other accounts receivable, and the money sent by the resigned employee can be recovered and credited to other accounts receivable.

6. Accounting entries paid by social security in the current month will be directly offset against social security after receiving the insurance refund:

The company paid social security 4 1 1 1, the individual paid social security 1406, the bank deducted 5477, and got a medical insurance refund of 40 (directly offsetting part of social security).

The social security unit part is 4 1 1 1, and the personal part is 1406. The bank deduction is only comprehensive, and the refund is counted in the gift part.

6. Accounting entries after payment of social security:

First of all, when the company prepares the payroll:

Debit: Payables-Payables

Loan: other payables-social insurance premiums withheld and remitted from employees' wages (basic old-age insurance, unemployment insurance, basic medical insurance, and medical assistance for serious illness borne by individuals);

Loan: Other payables-housing accumulation fund withheld from employees' wages.

Loan: taxes payable-personal income tax payable-personal income tax payable.

Loans: bank deposits

The accounting treatment after the unit pays social security for employees is as follows:

Borrow: Payable staff salaries-payable social insurance premiums (detailed subjects such as basic old-age insurance, unemployment insurance, basic medical insurance, industrial injury insurance and maternity insurance);

Borrow: other payables-social insurance premiums withheld and remitted from employees' wages (basic old-age insurance, unemployment insurance, basic medical insurance, and medical assistance for serious illness borne by individuals);

Loans: bank deposits

At the end of the month, the social security expenses borne by the unit will be transferred to management fees-employee salaries-social insurance premiums.

Borrow: management expenses-company funds-employee salaries-social insurance fees (subordinate detailed accounts can also be set)

Loan: Payable staff salaries-payable social insurance premiums (detailed subjects such as basic old-age insurance, unemployment insurance, basic medical insurance, industrial injury insurance and maternity insurance);

After the unit pays the housing provident fund for the employees:

Borrow: Payable to employees-Payable to housing accumulation fund

Debit: Other payables-housing accumulation fund withheld from employees' wages.

Loans: bank deposits

At the end of the month, the housing accumulation fund undertaken by the unit will be transferred to management fee-employee salary-housing accumulation fund.

Borrow: management expenses-company funds-employee salaries-housing accumulation fund.

Loan: wages payable to employees-housing accumulation fund

When the unit pays the personal income tax withheld in the previous period:

Borrow: taxes payable-personal income tax payable-personal income tax payable.

Loans: bank deposits

Debit: Fixed factory management fee-social security fee.

Other receivables-personal social security part

Creditor: bank deposit

7, social security funds returned to the social security account accounting entries:

When paying social security, borrow: management fees, other receivables, loans: cash/bank deposits, and when paying wages, borrow: wages payable to employees, loans: cash/bank deposits, other receivables.

8. Accounting entries of social insurance paid by the company: When paying:

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables (payment)-social insurance premium (personal part)

Loans: bank deposits

Accrual time

Borrow: management fee-social insurance fee (unit part)

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

When paying wages:

Debit: Payable-Payable (Payable)

Loan: other receivables (payment)-social insurance premium (personal part)

Cash on hand (actually released)

When you get paid next month:

Borrow: Payable wages.

Loan: other receivables-withholding and remitting employee social security (the part that the enterprise should pay in advance for individual employees).

Loan: cash or bank deposit

Social security paid for employees can be deducted before tax:

Borrow: management fee-social security fee

Other payables-social security fee withheld

Loans: bank deposits

The supplementary items are the same as the above items, and you only need to explain them in the abstract.

When you get paid next month:

Borrow: Payable wages.

Loan: other receivables-withholding and remitting employee social security (the part that the enterprise should pay in advance for individual employees).

Loan: cash or bank deposit

Social security paid for employees can be deducted before tax:

Borrow: management fee-social security fee

Other payables-social security fee withheld

Loans: bank deposits

Other payables-withholding social security fees is the part that employees should pay in the era of accrued wages.

9, social security bureau refund accounting entries:

The account to be debited when making refund payment. If the balance of the month-end account is a loan, and the project report needs to be reflected separately, it can be filled in with negative numbers. If the statement of this project does not need to be reflected separately, other expenditure items can be offset by assisting the East Building of the Tangerine Spinning Hall in Dandian. You only need to pay according to the actual amount, and you don't have to make an account if you don't pay the monthly fee. The total amount of this expense account at the end of the year is the same as the return amount. According to the actual amount paid.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.