How to calculate the increase of employee social security

How to calculate the increase of employee social security

A secure social security foundation is a hard requirement. It is to ensure that employees should pay according to this base even if their wages do not reach this base. When paying wages, the employee's personal part must be deducted according to this number and cannot be reduced. The same is true for the unit, and the social security center will deduct money according to this amount.

You have to work out how much to pay according to the new base, then subtract it from the original calculation and make up the difference in the account.

The social security funds returned to the social security account shall be accumulated in the following ways:

Debit: other receivables,

Loan: bank deposit.

Social insurance premium refers to the fees paid by employees and employers to social insurance management institutions in accordance with the prescribed amount and time limit in the process of raising social insurance funds. It is the main source of social insurance fund, and it can also be considered as the fee charged by the insurer (country) of social insurance to the insured (employees and employers) in order to assume the legal social insurance responsibility.

Social security expenses are calculated according to the wages payable to employees-social security expenses, which consists of two parts, one is the burden of enterprises and the other is the burden of individuals.

How does the company pay social security for its employees?

There are two ways to deal with social security:

Personal nominal payment: you need to apply to the social security bureau where your account is located. Procedures include: my ID card, two recent bareheaded one-inch photos, insurance premium, application form, etc. , and can only handle pension and medical insurance;

How much to pay is calculated according to the local social wage of the previous year, which is different every year. In addition, it is stipulated that the minimum level and the maximum level shall not be less than 60% of the average monthly salary of social workers, and the maximum level shall be 300% of the average monthly salary of workers. Generally, the lowest level accounts for the majority;

In addition, the minimum payment period of old-age insurance is 180 months, that is, 15 years, and medical insurance needs to pay at least 25/30 years. When you reach retirement age, you can apply for pension benefits and medical reimbursement (as long as you renew your fees, you can usually).

1. Accounting treatment in current payment: management fee-endowment insurance (note: unit burden) Other receivables-endowment insurance (note: personal burden) Loan: bank deposit.

2. When paying wages, the part paid by the company will be recovered, and accounting treatment will be carried out when it is deducted from employees' wages. Debit: Payable employee salary loan: other receivables-endowment insurance premium.

3. If there is no payment in the current period.

① Accounting treatment in this period: management expenses-endowment insurance loans: other payables-endowment insurance.

(2) Deduct the part that the individual should pay when paying wages: salary loan payable to employees: other payables-endowment insurance premium.

4. In the future, the accounting treatment of the enterprise's withholding pension payment to the labor and social security department: other payables-endowment insurance loans: bank deposits.

In our work, if the social security of employees increases, how to make accounts? This problem is actually how to deal with the social security expenses of employees when the social security base increases. Anyway,