Does the insurance paid by the company need to be accrued?

The social security paid by the unit can be omitted, and it can be recorded when the insurance is actually paid, but the social security expenses actually borne by the unit will be wrong by one month.

The analysis is as follows:

I. Accrual: (part paid by the enterprise)

Debit: production cost/manufacturing cost/management cost/sales cost (depending on the department of the employee)

Loan: payable to employees-social insurance

Second, the salary:

Borrow: Payables-social insurance (this is part of the company)

Other receivables-prepaid employee social insurance (this is the personal part)

Loans: bank deposits

3. Generally, salary will be paid in the current month and next month, but social security must be paid in the current month. All accounts are paid in advance and will be written off when the salary is paid next month. Only other receivables-prepaid social insurance premiums for employees.

Four, according to the different situation of enterprises, can also be paid after the first.

Extended data:

The social security payment base generally refers to the salary of the current month. The social security payment base is 60%-300% of the average social wage. For example, the average social wage 1000 yuan, and the payment base can be 600 yuan-3,000 yuan.

Social security contribution ratio: social security sub-unit contribution part and individual contribution part. Specific social security contributions are as follows:

1, endowment insurance, units and individuals pay 20% and 8% respectively;

2, medical insurance, units and individuals pay 12%, 2% respectively;

3. Unemployment insurance, units and individuals pay 2% and 0% respectively;

4, maternity insurance units to pay 0.60%, individuals do not pay;

5, work-related injury insurance units pay 2%, individuals do not pay.

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