How to make accounting entries for social security contributions?

Enterprises for employees to pay back social security contributions, divided into the part of the unit, the individual part of the withholding, can be credited to the "payable salaries" account, "other receivables" account accounting, pay back social security premiums, how to prepare the relevant accounting entries?

Repayment of social security premiums

1, the enterprise to pay social security premiums, accounting entries for:

Borrow: payable compensation - social security premiums (unit part)

Other receivables - social security premiums (personal part)

Social security premiums (personal part)

Social security premiums (unit part)

Social security premiums (personal part)

Loan: bank deposits

2. When an enterprise accrues for the retroactive social security contributions, the accounting entries are:

Borrow: administrative expenses, etc. (according to the employee's department into the corresponding account)

Loan: payable employee compensation - wages

Payable employee compensation --Social security fees (unit portion)

3. When the enterprise pays wages, the accounting entry is:

Borrow: Employee Compensation Payable - Wages

Loan: Other receivables - -social security fees (personal part)

Bank deposits

The accounting content of the accounts of employee compensation payable and other receivables

Employee compensation payable accounts for the content of the employee's wages, bonuses, allowances and subsidies; employee welfare costs; medical insurance premiums, pension insurance premiums, unemployment insurance premiums, industrial injury insurance premiums and maternity insurance premiums and other Social insurance premiums; housing fund; labor union and employee education expenses; non-monetary benefits; compensation for the termination of the labor relationship with the employee and so on.

Other accounts receivable accounting includes:

1. Various compensation and fines receivable. Such as accidental loss of business property, etc. should be charged to the relevant insurance companies, etc.;

2. Rental receivables leased packaging;

3. Various advances to be collected from employees, such as advancing the utility bills for employees, medical expenses should be borne by the employees, rent, etc.;

4. Deposits deposits, such as rental of packaging to pay deposits;

5. Other accounts receivable include:

Compensation, fine. p>5. Various other receivables and provisional payments.