Job Recruitment Website - Social security inquiry - How to return the accounting entries of social insurance premiums?
How to return the accounting entries of social insurance premiums?
Return to social security fee entry
The returned social security fee is only the opposite entry of the previous accrual and payment. When receiving the refunded social security fee:
Debit: bank deposit
Loans: Payables-Social Security
Accrued entries before write-off are:
Debit: Payables-Social Security
Loans: management fees, etc.
Accounting entries for paying social insurance premiums
Debit: Employee Payable-Social Insurance Fee (unit part)
Other payables-social insurance premium (personal part)
Loans: bank deposits
Cumulative time:
Borrow: management fee-social insurance fee (unit part)
Loan: wages payable to employees-social insurance premium (unit part)
When paying wages:
Debit: Payables-Payables (Payables)
Loan: other payables-social insurance premium (personal part)
Cash on hand (actually released)
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