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How to make social security withdrawal and payment entries?
Social security/provident fund is part of the company when it is withdrawn, and the personal part is generally included in other receivables or other payables. The specific entry is,
1. The accounting entries that should be timed are,
Borrow: management fee-social insurance premium/provident fund (unit part),
Loan: wages payable to employees-social insurance premium/provident fund (unit part).
2. The entry at the time of payment is,
Debit: Payables-social insurance premium/provident fund (unit part),
Other receivables (funds)-social insurance premium/provident fund (personal part),
Loan: bank deposit/cash.
3. When paying wages, make the following entries.
Debit: payable-salary (payable),
Loan: other receivables (funds)-social insurance premium/provident fund (personal part),
Bank deposit/cash (actual amount).
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