Social security expenses: related accounting treatment of collecting social security expenses of enterprises affiliated by others.

In the actual production and operation, many enterprises allow other people's social security to be attached to the enterprise, so when the business happens, the company's accountant should also do some accounting treatment. So what should accounting treatment do under such circumstances? Let's take a look at Bian Xiao.

1. If the social security is paid by the company, the company's share should not be deducted. When withholding social security, the entry should be:

Debit: Other receivables.

Loans: bank deposits

The summary of this entry should be written, and the social security fee should be paid. After receiving the social security fee, it should be rushed back to the subject of "Other Receivables". Let's look at a case.

2. Resigned in March, salary and social security payment were deducted in March, and was affiliated with Company A in April. Therefore, the social security payable by Company A and the social security fee payable by individuals increased, and the salary paid in August was deducted. What should I do?

2. 1. When the company pays social insurance:

Debit: management expenses/sales expenses, etc. (borne by the company)

Other receivables-social security (personal commitment)

Loans: bank deposits

2.2. When the wages are deducted.

Debit: Payables-Payables

Credit: other receivables

bank deposit

2.3. When receiving the supplementary social security fee:

Debit: Cash on hand.

Loans: bank deposits

Speaking of this, there may still be many small partners who don't know the meaning of subordination. Affiliation is a series of production and business activities in the name of another unit or company, that is, paying a certain fee to the affiliated party. In fact, it is very common in actual operation. The above is the accounting treatment of affiliation. In accounting work, you will also encounter many accounting treatments related to the provision of wages and social security. You can learn more about it.