How to make accounting entries for social security?

Question 1: How do companies make accounting entries when paying social insurance? 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)

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

Question 2: How to accrue social security expenses and how to make social security accounting entries.

First, providing wages has nothing to do with social security or individual taxes;

Second, when paying wages, the personal part of social security withheld will be raised by borrowing: wages payable, loans: cash, etc. Loans: other payables-individuals bear social security;

Third, pay social security, and at the same time record the social security part that the company should bear as expenses. Borrow: management expenses-the company bears social security, borrow: other payables-individuals bear social security, borrow: bank deposits.

Question 3: How to pay the accounting entries of social security withholding,

Borrow: Management expenses (unit part)

Other receivables-social security (personal part)

Loans: bank deposits

When paying wages and withholding social security,

Debit: payable to employees.

Loan: bank deposit/cash

Other receivables-social security

Question 4: How to make accounting entries when employees submit their own reimbursement to the social security company? The company only needs to reimburse the unit. It should be the same entry as making wages and benefits.

D: management expenses (depending on the position) C: salaries payable to employees,

D: Salary payable to employees C: Bank deposit

Question 5: There are two ways to extract social security accounting entries:

The first is the deduction.

1, accrued salary

Debit: management fee-salary 1800

Loan: salary payable to employees 1800.

2. Extraction of insurance accumulation fund

Debit: Salary payable to employees is 465.78.

Loan: other payables-insurance 165.78

Other payables-housing accumulation fund 300

Step 3 pay insurance

Debit: other payables-insurance 165.78

Management fee-insurance 386. 1

Loan: bank deposit 55 1.88

4. Pay housing provident fund

Debit: other payables-housing accumulation fund 300

Management fee-housing accumulation fund 300

Loan: 600 yuan in bank deposit.

5. Pay next month.

Debit: Payables 1334.22

Loan: cash/bank deposit 1334.22

The second is to pay by the company first, and then deduct the personal part.

Debit: management fee-insurance 386.438+0

Other receivables-life insurance 165.78

Loan: bank deposit 55 1.88

Debit: management fee-provident fund 300 other receivables-personal provident fund 300

Loan: 600 yuan in bank deposit.

Do it when you get paid next month:

Debit: management fee-salary 1800

Loan: salary payable to employees 1800.

Payroll

Debit: Payables 1800.

Loan: other receivables-life insurance 165.78

Other receivables-individual accumulation fund 386. 1

Cash/bank deposit 1334.22

Question 6: Social security does not need the accounting entries of social security when it is withdrawn and paid.

Borrow: management fee-social security (enterprise part)

Other receivables-social security (individual) 88.8

Loans: bank deposits

When you get paid

Debit: management fee 2000.

Loan: Payable salary 2000.

When paying wages:

Borrow: Payable salary 2000.

Credit: Other receivables 88.8

Bank deposit 19 1 1.2

If there are other departments, they can be allocated to other parts (manufacturing costs, etc.). )

Question 7: The extraction and payment of social security accounting entry 1. Deduct wages.

Debit: management fee-salary and surcharge (XX department)

Sales expenses-salary and surcharge (XX department)

Manufacturing expenses-wages and surcharges (XX department)

Production cost-salary and surcharge (XX department)

……

Loan: Payables-Payables (XX Department)

Payables-Payables (XX Department)

Payables-Payables (XX Department)

2. Withholding personal social security, provident fund and individual tax.

Debit: Payables-Payables (XX Department)

Payables-Payables (XX Department)

Payables-Payables (XX Department)

Loan: Other payables-withholding and remitting endowment insurance premium

Other payables-withholding medical insurance

Other payables-withholding unemployment insurance benefits

Other payables-accrued provident fund

Taxes payable-personal income tax payable

3. Receive the notice of social security payment next month and transfer it to social security users.

Debit: bank deposit-social security account

Loan: bank deposit-basic/general account

4. Receive social insurance receipt

Borrow: Employees Payable-Endowment Insurance

Medical insurance payable to employees

Payable to employees-unemployment insurance

Payable to employees-industrial injury insurance

Payable employee-maternity insurance

Employees payable-provident fund

Other payables-withholding and remitting endowment insurance premium

Other payables-withholding medical insurance

Other payables-withholding unemployment insurance.

Other payables-accrued provident fund

Loan: bank deposit-social security account

And transfer the social security and provident fund undertaken by the company to the corresponding expenses.

Borrow: management fee-endowment insurance (XX department)

Sales expenses-endowment insurance (XX department)

Manufacturing cost-endowment insurance (XX department)

Production cost-endowment insurance (XX department)

……

Administrative expenses-medical insurance (XX department)

Sales expenses-medical insurance (XX department)

Manufacturing cost-medical insurance (XX department)

Production cost-medical insurance (XX department)

……

Management expenses-unemployment insurance (XX department)

Sales expenses-unemployment insurance (XX department)

Manufacturing cost-unemployment insurance (XX department)

Production cost-unemployment insurance (XX department)

……

Administrative expenses-industrial injury insurance (XX department)

Sales expenses-industrial injury insurance (XX department)

Manufacturing cost-industrial injury insurance (XX department)

Production cost-industrial injury insurance (XX department)

……

Administrative expenses-maternity insurance (XX department)

Sales expenses-maternity insurance (XX department)

......& gt& gt

Question 8: How to make accounting entries for social security and wages is very simple. The following are all entries of social security, salary and individual tax business:

I. Quit

Withdraw according to the payable amount.

Debit: cost account (determined by beneficiary department)

Loans: Payables-Wages (Payables)

Loans: wages payable to employees-social security (corporate burden)

2. Withholding taxes from deductions such as wages and personal social security.

Debit: wages payable to employees (sum of all deductions)

Loan: Payable staff salary-social security (personal burden)

Loan: Taxes payable-withholding personal income tax.

Credit: other receivables (or other payables, other money deducted from wages)

Third, pay wages.

Debit: Payables-Wages (Payables minus Deductions)

Loans: bank deposits

Fourth, pay social security.

Borrow: Payable wages-social security (sum of unit burden and individual burden)

Loans: bank deposits

Verb (abbreviation of verb) pays personal income tax.

Debit: Taxes payable-withholding and remitting personal income tax

Loans: bank deposits

Question 9: How to make accounting entries when enterprises pay social security? Paying insurance to employees is divided into basic social security and commercial insurance. Set up the basic social security accounts payable to employees, collect the detailed social security accounts, and calculate the accrual, withholding and remittance of the company's burden and employee's burden; Commercial insurance is collected and accounted for according to the detailed account of employee welfare expenses under the salary payable to employees.

According to the requirements of the Code, employees' basic social security is paid by the company and paid by the company on behalf of employees. Accounting treatment is as follows:

I. Quit

Debit: cost accounts (manufacturing expenses, management expenses, sales expenses, etc. According to the benefit)

Loan: Payable staff salary-basic social security (company's burden)

2. Withholding the burden of employees from wages.

Debit: Payables-Wages

Loans: wages payable to employees-basic social security (personal burden)

Third, salary.

Debit: Payable Employee Salary-Basic Social Security (Company+Employee Burden)

Loans: bank deposits

Commercial insurance can be charged before tax, but it is necessary to calculate the individual tax of the beneficiary employees according to the employee benefits and calculate it together with other benefits.

I. Time of Payment

Debit: Payables-Benefits

Loans: bank deposits

Second, distribution.

Borrow: management fee

Loans: Payables-Benefits