Job Recruitment Website - Social security inquiry - How to pay social security for employees?

How to pay social security for employees?

1. When an enterprise pays social insurance for its employees:

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

Other receivables-social insurance premium (personal part)

Loans: bank deposits

2, carry forward the unit social security fee:

Debit: management fee-social insurance fee (included in related subjects according to the department where the fee belongs)

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

3. When the enterprise pays employees' wages:

Debit: Payables-Payables

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

bank deposit

Social insurance premium is the fee paid by employees and employers to social insurance management institutions in the process of raising social insurance funds, and it is the main source of social insurance funds.