Does the company pay social security with an invoice? What are the original vouchers of financial accounting? How to make accounting entries!

Print the payment statement online as the original voucher, and the deduction details can be viewed in the social security system! The entries are as follows:

1, social security clause (enterprise part)

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

Loans: Payables-Social Security

2. 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

3. Give it to Du Bao

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

Extended data:

Accrual rate:

Medical insurance premium: 10% (note: the contribution rate varies from place to place, such as Shanghai: 12%).

Endowment insurance premium: 12% (note: the contribution rate varies from place to place, such as Shanghai: 22%)

Unemployment rate: 2% (note: the contribution rate varies from place to place, such as Shanghai: 2%)

Work-related injury insurance: 1% (note: the contribution rate varies from place to place, such as 0.5% in Shanghai).

Maternity insurance: See industrial injury insurance.

Housing accumulation fund: 10.5% (note: the contribution rate varies from place to place, such as Shanghai: 7%)

Trade union funds: 2%

Staff education funds: 2.5%

References:

Baidu Encyclopedia-Payable Employee Compensation

References:

China accounting net-accounting entry method of five insurances and one gold