On the provision of social security accounting entries

1, social security clause (enterprise part)

Borrow: xx expenses (management/sales, etc. )

Loans: Payables-Social Security

2. Salary distribution (individual part)

Borrow: xx expenses (management/sales, etc. )

Loan: wages payable to employees.

Social Security (Personal Part)

3. Give it to Du Bao

Debit: Employees Payable-Social Security (Enterprise Part)

Credit: cash on hand/bank deposit.

Extended data

Calculation method of social security

(1) If the wage income of employees is higher than 300% of the local average wage of employees in the previous year, 300% of the local average wage of employees in the previous year will be used as the payment base;

(two) the wage income of employees is lower than 60% of the local average wage of employees in the previous year, with 60% of the local average wage of employees in the previous year as the payment base;

(3) If the employee's salary is between 300% and 60%, it shall be declared according to the facts. When it is impossible to determine the wage income of employees, the payment base shall be determined according to the local average wage of employees in the previous year published by the local labor administrative department.

reference data

Baidu Encyclopedia-Common Accounting Entries