Is the social security paid by the company all included in the management expenses? Do you want to distinguish between managers and production workers, and then include management expenses and product

Is the social security paid by the company all included in the management expenses? Do you want to distinguish between managers and production workers, and then include management expenses and production costs? The social security paid by the company cannot be fully included in the management expenses, and the part that the company should pay by individuals is actually paid to employees again, so this part of the expenditure should be reflected in the wages payable to employees, and finally included in the cost through carry-over or withdrawal.

Social insurance premiums mainly focus on management fees, welfare payable and other payables:

1, the endowment insurance and unemployment insurance undertaken by the unit are accounted as management expenses.

Borrow: management fees-pension insurance and unemployment insurance

Loans: other payables-pension insurance and unemployment insurance.

2. Medical insurance, industrial injury insurance, etc. It shall be borne by the unit as welfare funds payable.

Debit: welfare fund payable

Loans: other payables-medical insurance and industrial injury insurance.

3, the insurance burden of workers through the total wages accounting.

Borrow: Payable wages.

Loans: other payables-pension insurance, unemployment insurance and medical insurance.

Extended data:

The difference between the social insurance premium in the "salary payable to employees" and "management fee";

1. Payables are liabilities, and secondary detailed social security premiums refer to the social security that the company has not paid at a certain time.

The management expense account belongs to the profit and loss account, and the secondary detailed social insurance premium refers to the social insurance premium that the company should bear in a period.

2. Social insurance premiums payable to employees The social insurance premiums that enterprises should pay to the Social Security Bureau include the part deducted from employees' wages and the part shared by employees and the company.

Social security expenses in management expenses account for the social security expenses that enterprises should bear.

Baidu encyclopedia-management fee

Baidu Encyclopedia-Accounting Standards for Business Enterprises No.9-Employee Compensation