What does social security bookkeeping mean?

What does social security bookkeeping mean?

Social security bookkeeping refers to the process of recording the social security fees paid by enterprises or individuals in the social security department into the account books. In the process of social security payment, enterprises or individuals need to pay certain fees to the social security department, including pension insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and so on. Social security bookkeeping is to record these payment records in detail in the account book for subsequent inquiry and management.

Detailed steps of social security bookkeeping usually include the following steps:

1. Confirm the payment amount: First of all, you need to confirm the amount of social security premium to be paid, which is generally determined according to the employee's salary and social security policy.

2. Record payment information: record payment amount and related information in the account book, including payment time, payment amount and payment type.

3. Check the payment information: check whether the recorded payment information is accurate and ensure that there are no omissions or errors.

4. Submit the payment voucher: submit the payment voucher to the social security department to prove that the corresponding social security fees have been paid.

5. Update account book records: after receiving the confirmation from the social security department, update the account book records and check the payment information with the account book records.

It should be noted that the specific bookkeeping steps may be different due to different regions and enterprises, and it needs to be adjusted according to specific conditions in actual operation. At the same time, in order to ensure the accuracy and compliance of bookkeeping, it is recommended that enterprises or individuals abide by relevant laws, regulations and policies when bookkeeping.

To sum up:

Social security bookkeeping is a process in which enterprises or individuals record the payment records in the account books in detail after paying social security fees. This helps to protect individual rights and interests and corporate compliance management.

Legal basis:

1. Article 58 of the Social Insurance Law of People's Republic of China (PRC) stipulates: "The employing unit shall register social insurance for its employees within 30 days from the date of employment. If the social insurance registration is not handled, the social insurance agency shall verify the social insurance premium that it should pay. "

2. Article 60 of the Social Insurance Law of People's Republic of China (PRC) stipulates: "The employing unit shall declare itself and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. "

The above legal basis makes it clear that enterprises or individuals need to keep social security accounts when paying social security fees for subsequent inquiry and management.