Accounting entries of insurance premium and personal income tax carried forward at the end of the month.

1, setting of expense details such as social security.

Social insurance premium and housing accumulation fund can be accounted separately, and social insurance premium can also be set as "endowment insurance premium", "medical insurance premium" and "unemployment insurance premium" according to specific cost items, which can be determined according to the actual social insurance premium paid (it should be listed on the payment voucher, which may vary from place to place).

2. On the connection between social security and housing accumulation fund payment and wage law.

You can handle it as follows:

1) At the end of each month, settle the salary payable in the current month (i.e. make payroll and salary summary table) and conduct accounting treatment.

Carry-over wage expenditure

Borrow: management fees and other subjects.

Loan: Payable wages

Withholding and carry-over of various wages

Borrow: Payable wages.

Loan: other payables-social insurance premiums and other detailed subjects.

Loan: taxes payable-personal income tax payable

Credit: Other related subjects

At the end of the month, the balance of "Payable Wages" is the amount of wages payable on June 10 of next month.

2) At the end of each month, the social security and housing accumulation fund that the enterprise should bear this month shall be accrued.

Debit: management fee-social insurance fee and other detailed subjects.

Loan: other payables-social insurance premiums and other detailed subjects.

3) Pay social security and housing accumulation fund before 8th of the following month.

Debit: other payables-social insurance premiums and other detailed subjects.

Loans: bank deposits

4) Pay last month's salary on next month 10.

Borrow: Payable wages.

Loan: bank deposits and other subjects.

5) Pay the personal income tax withheld and remitted last month in the following month.

Borrow: taxes payable-personal income tax payable

Loan: bank deposits and other subjects.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.