Can the social insurance premiums that individuals should pay pass the accounting of "Payable Staff Salary"?

The social insurance premiums payable by individuals can be accounted for by the subject of "Payable Staff and Workers".

Divided into the following three situations:

1. Accrual: debit: management expenses, operating expenses, manufacturing expenses, etc. Loans: wages payable to employees: wages, social security (company part) and provident fund (company part).

2. When withholding the personal part of salary: debit: wages payable to employees-wage loan: wages payable to employees: social security (personal part) and provident fund (personal part). Taxes payable-personal income tax payable.

3. When paying social security accumulation fund and individual tax: Debit: Payable: Taxes payable for social security (personal part), accumulation fund (personal part), social security (company part) and accumulation fund (company part)-Personal income tax payable: bank deposit.

Extended data

Accounting entry processing for paying employees' wages;

1. Pay wages, bonuses, allowances and subsidies to employees;

Debit the subject of "salary payable to employees-wages" and credit the subjects of "bank deposit" and "cash on hand"; All kinds of money (family medicine, personal income tax, etc. If the enterprise deducts from the payable employee salary, it shall debit the account of "payable employee salary" and credit the account of "bank deposit, cash on hand, other receivables, taxes payable-personal income tax payable".

2. Pay employee welfare funds:

When an enterprise pays employee welfare expenses to employees in canteens, hospitals and living difficulties, it debits the subject of "employee welfare expenses payable" and credits the subjects of "bank deposit" and "cash on hand".

3, pay guild funds, staff education funds and pay social insurance premiums, housing provident fund:

Debit the subject of "Payable Staff Salary-Trade Union Funds (or Staff Education Funds, Social Insurance Fees, Housing Provident Fund)" and credit the subjects of "Bank Deposit" and "Cash on hand".

4. Payment of non-monetary benefits:

Debit the account payable-non-monetary income and credit the account main business income; Enterprises pay rental housing and other assets for employees' free use, debit the subject of "salary payable to employees-non-monetary benefits" and credit the subject of "bank deposit".

Baidu Encyclopedia-Payable Employee Compensation