How does the personal social security department make accounts?

How does the personal social security department make accounts?

1. Accounting treatment of current payment

Borrow: management fee-endowment insurance premium (note: unit burden)

Other receivables-endowment insurance premium (note: personal burden)

Loans: bank deposits

2. When paying wages, the part paid by the unit shall be recovered and deducted from the wages of employees for accounting treatment.

Debit: payable to employees.

Loans: other receivables-endowment insurance premium

3. If there is no payment in the current period.

(1) Current accounting treatment

Borrow: management fee-endowment insurance premium

Loan: other payables-endowment insurance premium

(2) When paying wages, the part that individuals should pay should be deducted.

Debit: payable to employees.

Loan: other payables-endowment insurance premium

4. In the future, the accounting treatment of enterprise withholding pension will be handed over to the labor and social security department.

Borrow: other payables-endowment insurance premium

Loans: bank deposits

What is the difference between individual paying social security and unit paying?

There is a big difference between the two. Let's take a look at the specific situation.

1, different types of insurance

This is the most obvious difference between individual payment and unit payment. The unit pays employee social security, including endowment insurance, medical insurance, work injury insurance, unemployment insurance and maternity insurance.

Therefore, the unit can provide more protection by paying social security.

2. The payment amount is different

Individuals pay social security, generally 20%, and then refer to the local average wage and the payment grade provided by the social security department. The lowest grade is 60%, and the highest grade is 300%.

Units pay social security, and the proportion of payment is paid by companies and individuals. Pension insurance monthly unit pay 20%, individuals pay 8%; Medical insurance is 9% paid by the unit and 2% paid by the individual every month, plus 10 yuan's serious illness co-ordination.

3. The insured places are different.

Those who pay their own social security can participate in urban and rural residents' insurance or the new rural insurance and the new rural cooperative medical system as flexible employees, but they must pay and retire at the place where they are registered; The social security paid by the unit must be paid in the place where the unit is located, which has nothing to do with the employee's household registration, but after retirement, the retirement formalities shall be handled according to the household registration policy.

4. Different pension benefits

Generally speaking, the wages paid by employees in units are relatively high, and individuals pay social security according to high school and lower grades, and the highest is only the average social wage, so the payment base is low, so the treatment is low. However, China's pension benefits have always been overpaid. If individuals pay social security, they have to pay more if they want to receive more pensions.

How do branches of personal social security departments make accounts? When the company decides to pay social security for employees, the financial department should also make clear the difference between it and employees' own social security, and handle and correct it in time. The accounting knowledge of more employees paying social security in the company is introduced in detail on this website. If necessary, you can learn more through the website.