How to entrust a third party to pay social security?

The personal social security of ordinary employees is paid by the unit and posted through the subject of "other receivables".

1. When paying social insurance:

Debit: Other receivables.

Loans: bank deposits

2. When deducting from the employee's salary:

Debit: payable to employees.

Credit: other receivables

Accounting treatment of labor dispatch companies?

1. Collect service fees and issue invoices.

Debit: bank deposit

Loan: income from main business

2. Provide wages and social security for labor dispatch personnel, and the housing accumulation fund shall be borne by the enterprise.

Debit: main business cost

Loans: salaries payable to employees-wages and other payables-social security (part paid by enterprises) and other payables-housing accumulation fund (part paid by enterprises).

3. Pay the wages of dispatched personnel

Debit: Payables-Wages

Loans: cash on hand, other payables-social security, etc. (Personal social security and provident fund), taxes payable-personal income tax (3500 and personal social security can be deducted).

4, pay social security and provident fund

Debit: other payables-social security, etc.

Loans: bank deposits

5. Accrue business tax and tax increase (balance accrual, that is, labor income minus paid labor cost and social security).

Debit: business tax and increase

Loan: taxes payable-business tax payable-urban construction tax payable-education fee plus business tax. The tax base is the balance after deducting the wages and social security transferred to the labor force from all the money collected by the employer.

6. Pay the wages and expenses of the employees of this enterprise.

Borrow: management expenses-salary/office expenses, etc.

Loans: Payables-salaries or cash on hand/bank deposits.

7. Period-end carry-over

Debit: this year's profit

Loan: main business cost management expenses, business tax and increase.

Debit: main business income

Loan: profit this year