Is social security provident fund part of employee remuneration

Social security provident fund belongs to employee remuneration. According to enterprise accounting standards, employee remuneration includes:

1, employee salaries, bonuses, allowances and subsidies;

2, employee welfare expenses;

3, social insurance premiums such as medical insurance premiums, pension insurance premiums, unemployment insurance premiums, work injury insurance premiums and maternity insurance premiums;

4, housing provident fund;

5, labor union funds and employee Education expenses;

6. Non-monetary benefits;

7. Compensation given for the termination of labor relations with employees;

8. Other expenditures related to obtaining services provided by employees.

I. The materials required for social security payment are as follows:

1. Social insurance registration form of the active employees change roster form of the active employees basic information registration form;

2. A copy of the industrial and commercial business license (or approval of the establishment of the document);

3. A copy of the local tax registration certificate;

4. A copy of the organization code certificate;

5, a copy of the recent payroll of the insured unit;

6, a copy of the ID card of the insured person, and a copy of the household registration of the migrant workers;

7, a one-inch photo of the first time to participate in the medical insurance personnel with a red background.

The role of social security card is as follows:

1, personal social security information records, electronic vouchers and information query;

2, record the name of the insured person, ID card number, date of birth, gender, ethnicity, domicile location, and other basic information;

3, query the status of my old age pension, unemployment, medical care, work-related injuries, and maternity insurance payments;

4. You can use the card to go to hospitals, settle medical insurance personal accounts and buy medicine at pharmacies;

5. Handle social security affairs such as medical care, unemployment, medical care, work-related injuries and maternity insurance;

6. Inquire about the total accumulated amount of pension and medical insurance;

7. Handle social security affairs such as receiving pensions, registering for job-seeking and unemployment, claiming unemployment insurance benefits, and applying for vocational training. unemployment insurance benefits, and apply for vocational training.

In summary, in general, the company will pay the social security contributions for the employees who have officially joined the company, usually in the form of withholding. It only means that the company bears part of it, while the part borne by the individual belongs to the withholding. Salary includes the salary component, the withholding part (including social security fund tax, etc.), social security fund according to the base of payment, the proportion in accordance with local standards.

Legal basis:

The Social Insurance Law of the People's Republic of China Article 2

The State establishes a social insurance system of basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance, etc., and guarantees the right of citizens to obtain material assistance from the State and society according to the law in the event of old age, sickness, industrial injury, unemployment and maternity.

Article 12

Employers shall pay basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the organization prescribed by the State and credited to the Basic Pension Insurance Coordination Fund. Employees shall pay basic pension insurance premiums in accordance with the proportion of their own wages prescribed by the State and credited to their individual accounts.

Article 23

Employees shall participate in the basic medical insurance for employees, and the employer and the employee shall pay the basic medical insurance premiums together in accordance with the state regulations***.

Article 33

Employees shall participate in work-related injury insurance, and the employer shall pay work-related injury insurance premiums, while employees shall not pay work-related injury insurance premiums.

Article 44

Employees shall participate in unemployment insurance, and the employing unit and the employees shall pay the unemployment insurance premiums together in accordance with the state regulations***.

Article 53

Employees shall participate in maternity insurance, and the employer shall pay maternity insurance premiums in accordance with state regulations, and the employees shall not pay maternity insurance premiums.