How to deal with the accounts of five insurances and one gold, and how to calculate the accounts of social security enterprises and individuals.

Accounting entries of five insurances and one gold under the new accounting system;

1. Salary distribution

Borrow: xx expenses (management/sales, etc. )

Loan: wages payable to employees.

2. Providing social security (enterprise part)

Borrow: xx expenses (management/sales, etc. )

Loans: Payables-Social Security

3. When you get paid next month.

Debit: Payables-Wages

Loan: Payable-Social Security (Personal Part)

Taxes payable-personal income tax payable

Cash on hand/bank deposit

4. Give it to Du Bao

Debit: Employee Payable-Social Security (Enterprise Part+Individual Part)

Credit: cash on hand/bank deposit.

5. Pay personal income tax

Borrow: taxes payable-personal income tax payable

Loans: bank deposits

Precautions:

Social security cannot be accrued first and then processed, and the proportion of "five insurances and one gold" varies from place to place. The proportion paid by the enterprise to the labor and social security department can be included in the "management fee".

I. Accounting Treatment of Five Risks

Personal burden

When paying wages (according to the proportion paid by individuals, deducted from it)

Debit: Payables-Wages

Loan: other payables-social insurance premium (the part that withholding employees should pay)

Cash on hand (amount actually released)

(B) Part of the burden of enterprises

When extracting

Borrow: management fee-social insurance fee

Loan: other payables-social insurance (pension, medical care, occupation, work injury and maternity insurance)

(3) At the time of payment

Debit: other payables-social insurance premium (unit+amount payable by withholding individual)

Loan: Bank deposit (total amount paid)

Second, the accounting treatment of housing provident fund

1. Unit burden (according to the total wages, the extraction ratio varies from place to place)

When extracting:

Borrow: management fee-housing accumulation fund

Loan: other payables-housing accumulation fund

When handing in:

Borrow: other payables-housing accumulation fund

Loan: bank deposit or cash on hand.

2. Personal part

Deduction when paying wages:

Debit: Payables-Wages

Loan: other payables-housing accumulation fund

cash on hand

When handing in:

Borrow: other payables-housing accumulation fund

Loan: bank deposit or cash on hand.

Third, the accounting treatment of endowment insurance

Endowment insurance is paid to social insurance institutions according to a certain proportion of employees' wages. Among them, the unit bears a part, the individual bears a part, and the part borne by the individual is withheld by the unit and generally paid in the current period. Therefore, when paying fees, the part that employees should pay should be borne by the unit first.

1. Accounting treatment of current payment

Borrow: management fee-endowment insurance premium (note: unit burden)

Other receivables-endowment insurance premium (note: personal burden)

Loans: bank deposits

2. When paying wages, the part paid by the unit shall be recovered and deducted from the wages of employees for accounting treatment.

Borrow: Payable wages.

Loans: other receivables-endowment insurance premium

3. If there is no payment in the current period.

(1) Current accounting treatment

Borrow: management fee-endowment insurance premium

Loan: other payables-endowment insurance premium

(2) When paying wages, the part that individuals should pay should be deducted.

Borrow: Payable wages.

Loan: other payables-endowment insurance premium

4. In the future, the accounting treatment of pension withheld and remitted by enterprises shall be handed over to the labor and social security department.

Borrow: other payables-endowment insurance premium

Loans: bank deposits

Four, unemployment insurance and housing provident fund benefits are the same as pension insurance.

Five, the treatment of medical insurance is basically the same as that of old-age insurance, but the part borne by the unit is paid from welfare funds.

Here are some accounting skills to share with you, hoping to help you.

1. Extract the social security fund of the company.

Borrow: management fee-social security fund-endowment insurance fund

Management expenses-social security-unemployment insurance.

Management expenses-social security-industrial injury insurance.

Administrative expenses-social security-medical insurance.

Administrative expenses-social security-maternity insurance

Management expenses-social security fund-housing accumulation fund

Loan: wages payable to employees-social security paid by the company.

At the same time, do a good job of personal part

Debit: Payables-Withholding Personal Social Security-Endowment Insurance

Payables-Withholding Personal Social Security-Unemployment Insurance

Payables-Withholding Personal Social Insurance-Medical Insurance

Payables-Withholding Personal Social Security-Housing Provident Fund

Loan: other payables-withholding personal social security-endowment insurance.

Other payables-withholding personal social security-unemployment insurance.

Other payables-withholding personal social security medical insurance premium

Other payables-withholding individual social security housing provident fund

2. When making payment:

Borrow: wages payable to employees-social security paid by the company.

Other payables-withholding personal social security-endowment insurance

Other payables-withholding personal social security-unemployment insurance.

Other payables-withholding personal social security medical insurance premium

Other payables-withholding individual social security housing provident fund

Loans: bank deposits, etc.

3. Pay wages:

Debit: other receivables-withholding personal social security-name (the personal part of five insurances and one gold paid by the enterprise has been negatively listed in the payroll for those who quit early but have no salary or insufficient deduction next month).

Payable to employees-wages

Loan: Payable-Withholding Personal Social Security-Endowment Insurance.

Payables-Withholding Personal Social Security-Unemployment Insurance

Payables-Withholding Personal Social Insurance-Medical Insurance

Payables-Withholding Personal Social Security-Housing Provident Fund

4. When paying wages:

Borrow: management fees, costs, etc.

Loans: Payables-Wages

5. When withdrawing the withheld personal social security (when transferring to social security)

Borrow: cash

Loan: Other Receivables-Personal Social Security Withholding-Name

(If the personal part of withholding five insurances and one gold is not reflected in the payroll, make this entry, otherwise there is a debit balance in the salary payable to employees. If the personal part of withholding five insurances and one gold has been reflected in the payroll, this entry will not be made. )

Do at the same time

Debit: Payables-Wages

Loan: Payable-Withholding Personal Social Security-Endowment Insurance.

Payables-Withholding Personal Social Security-Unemployment Insurance

Payables-Withholding Personal Social Insurance-Medical Insurance

Payables-Withholding Personal Social Security-Housing Provident Fund

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