Accounting entries of social security provision and payment

Accounting entries of social security reserve

1, salary distribution

Borrow: xx expenses (management/sales, etc. )

Loan: wages payable to employees.

2. Providing social security (enterprise part)

Borrow: xx expenses (management/sales, etc. )

Loans: Payables-Social Security

3. When you get paid next month.

Debit: Payables-Wages

Loan: Other payables (personal part)

Taxes payable-personal income tax payable

Cash on hand/bank deposit

4. Give it to Du Bao

Debit: Employees Payable-Social Security (Enterprise Part)

Other payables (personal part)

Credit: cash on hand/bank deposit.

5. Pay personal income tax

Borrow: taxes payable-personal income tax payable

Loans: bank deposits

Social security cannot be accrued first and then processed, and the proportion of "five insurances and one gold" varies from place to place. The proportion paid by the enterprise to the labor and social security department can be included in the "management fee".

Second, the wage classification

1. Short-term employee compensation is recognized as a liability according to the actual amount and included in the current profit and loss or asset cost.

2. If it is a production workshop manager, the accrued salary is included in the manufacturing expenses; If it is a manager of the administrative department, it is the management fee.

3. If it is a salesperson in the sales department, the salary is included in the sales expenses; If it is a short-term employee under construction or intangible assets, the salary is included in the cost of building fixed assets or intangible assets.

Third, the unit did not pay social security to employees?

You can go to the Social Security Bureau for arbitration.

Units must provide social security for employees. Social security is legal social insurance, and it is a social and economic system that provides income or compensation for those who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The social insurance plan is organized by the government, forcing a certain group to use part of its income as social insurance tax to form a social insurance fund. Under certain conditions, the insured can get fixed income or loss compensation from the fund. It is a redistribution system, and its goal is to ensure the reproduction of material and labor and social stability.

Legal basis:

Article 13 of the Notice on Several Issues Concerning the Implementation of the Labor Contract System stipulates that when retirees who have enjoyed the pension insurance benefits are re-employed, the employer shall sign a written agreement with them to clarify the rights and obligations such as work content, remuneration, medical care and labor treatment during the employment period. Therefore, the re-employment of retirees belongs to labor relations, not labor relations, and does not belong to the adjustment scope of labor law, so it is not necessary to participate in social insurance.