Which subject should the social security paid by the company to employees be considered?

1. Subject of social security interest paid by the company to employees.

Payables-social insurance premiums, other receivables-social insurance premiums, management fees-social insurance premiums.

time of payment

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables-social insurance premium (personal part)

Loans: bank deposits

Accrual time

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

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

2. The difference between company pension insurance and individual pension insurance.

& lt 1 & gt； Payment difference

The unit payment basis is: the standard salary reported in the current month or the average salary of the previous year, with the grade between 60% and 300%, and the payment ratio is 20% for the unit and 8% for the individual.

The base of individual payment is: local social salary in the previous year, and the grade is only 80% and 100% at present. I will bear all the expenses in full, and the payment ratio is 20%.

& lt2> Payment Period Variance

The unit payment must be paid until retirement, and the payment shall not be interrupted arbitrarily except for unemployment and study.

Individuals are relatively more flexible.

reference data

What subjects does the company pay for employees' social security? Fabang.com[ citation time: 20 18-3- 12]