How to make accounting entries for employee insurance collected and remitted by the unit?

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

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

When paying:

Debit: Payable staff and workers-social insurance premium (enterprise part)

Other payables-social insurance premium (personal part)

Loans: bank deposits

When paying wages, deduct the social security part borne by individuals:

Debit: payable to employees.

Loans: bank deposits

Other payables-social insurance premium (personal part)

Extended data:

An enterprise shall calculate the extraction, settlement and use of the payable employee salaries through the subject of "payable employee salaries". The credit of this course registers the amount of employee compensation that has been allocated and included in the relevant cost items.

Debit registers the actual salary amount paid to employees, including the withholding amount; The credit balance at the end of this course reflects the unpaid salary payable by the enterprise.

"Payable to employees" should be based on wages, employee welfare, social insurance, housing provident fund, trade union funds, employee education funds and non-monetary welfare funds and other items to set up detailed accounts.

Enterprises pay wages, bonuses, allowances, etc. When it is distributed to employees in accordance with the regulations, the subjects of "Payable Staff Salary" shall be debited, and the subjects of "Bank Deposit" and "Cash on hand" shall be credited.

All kinds of money (family medicine, personal income tax, etc. If the enterprise deducts from the employee's salary payable, it shall debit the employee's salary payable and credit the bank deposit, cash on hand, other receivables, taxes payable-personal income tax payable and other subjects.

When an enterprise pays employee welfare funds, trade union funds and employee education funds for trade union operation and employee training in accordance with relevant state regulations, or pays social insurance premiums and housing accumulation funds.

Debit the subject of "Payable Staff Salary-Staff Welfare Fee (or trade union funds, staff education funds, social insurance premiums, housing accumulation fund)" and credit the subjects of "bank deposit" and "cash on hand".

When an enterprise distributes its own products as wages to employees, it confirms the income from its main business, debits the account of "Payables to employees-non-monetary benefits", credits the account of "Income from main business", and carries forward related costs, which involves the output tax of value-added tax.

We should also carry out corresponding treatment. The rent incurred by an enterprise to pay for the rental housing and other assets for the free use of employees shall be debited to the subject of "Payables to Employees-Non-monetary Benefits" and credited to the subject of "Bank Deposit".

Baidu Encyclopedia-Payable Employee Compensation