Accounting entries of bank withholding social insurance premiums

Debit: Payables-Social Security (Company Part)

Other receivables (payment)-social security (personal part)

Loans: bank deposits

Accrual time

Borrow: management (sales, manufacturing) expenses and other subjects-social security (unit part)

Loans: Payables-Social Security (unit part)

First, this course accounts for all kinds of salaries payable to employees by enterprises according to relevant regulations.

2. This course should be detailed accounting according to wages, bonuses, allowances, subsidies, employee welfare expenses, social insurance premiums, housing provident fund, trade union funds, employee education funds, compensation for the termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

Extended data:

Accounting for the salary payable to employees:

An enterprise shall calculate the extraction, settlement and use of the payable employee salaries through the subject of "payable employee salaries". The credit of this course registers the amount of employee compensation that has been allocated and included in the relevant cost items.

Debit registers the actual salary amount paid to employees, including the withholding amount; The credit balance at the end of this course reflects the unpaid salary payable by the enterprise.

"Payable to employees" should be based on wages, employee welfare, social insurance, housing provident fund, trade union funds, employee education funds and non-monetary welfare funds and other items to set up detailed accounts.

Baidu Encyclopedia-Payable Employee Compensation