Accounting entries for payment of outsourcing service fees

Accounting entries for payment of outsourcing service fees

1. If the outsourcing service fee belongs to the main business, it shall be included in the income account of the main business, and the accounting entries are as follows:

Debit: bank deposit

Loan: income from main business

II. Outsourcing service fee does not belong to the main business, but is included in other business income items. The accounting entries are as follows:

Debit: bank deposit

Loans: other business income

Outsourcing is a kind of business decision, which refers to entrusting or sending part or even all of a contract to a third party other than the two parties to save costs, or focusing on core business, or making good use of resources, or obtaining professional services from independent professionals.

How to deal with the accounting of outsourcing social security service fees?

The service fee can be included in the management fee. For social security benefits, the company needs to make provision first: the part undertaken by the company:

Borrow: management fees, etc.

Loan: payable to employees-five insurances and one gold.

Part of the personal burden:

Debit: payable to employees.

Credit: other payables

When receiving the payroll from the HR company:

Debit: payable to employees.

Accounts payable-others

Loans: bank deposits

What subjects does the human resource service fee include?

The human resources service fee is included in the service consulting fee.

1. If it is a labor service company, the service fee shall be recorded in the "main business cost". If it is a general enterprise, irregular payment can be recorded as "other business expenses" corresponding to "other business income". If it is a temporary technical or management or logistics personnel, the service fee paid shall be recorded as "management fee".

In short, unless they are employees of this enterprise, the labor costs of general temporary personnel are not recorded in "payables-wages".

2. Enterprises that pay labor fees have the responsibility to withhold and pay personal income tax.

Accountants (firms), doctors, pharmacists, chemists, teachers, managers, marketing planning, advertising planning, ISO consultants, etc. And information fees paid to people who can provide relevant information without relevant titles recognized by the state can also be included in consulting fees, which can be included in enterprise management expenses and charged before tax.

Consulting fees are generally priced according to the income generated by consulting questions. The proportion varies from time to time, ranging from 50% to 10%.

How to deal with the accounting entries of outsourcing service fees? On the whole, as we all know, according to Mr. Bian Xiao's accounting treatment of outsourcing service fees, if the main business of an enterprise is accounted for through the main business income account, if it belongs to non-main business, it is accounted for through other business income accounts. More related accounting entries are on this website, hoping to inspire you.