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Entries of withholding personal income tax and social security housing provident fund
1. When the salary is accrued:
Debit: Overhead-Salary
Sales expenses-wages, etc.
Loan: wages payable to employees.
2. When paying wages:
Debit: payable to employees.
Loans: bank deposits
Taxes payable-personal income tax
Other receivables-personal social security
Other receivables-individual provident fund
3. When deducting social security:
Borrow: management fee-social security fee
Sales expenses-social insurance, etc.
Other receivables-personal social security
Loans: bank deposits
4. When personal income tax is deducted:
Borrow: Taxes payable-personal income tax
Loans: bank deposits
5. When housing provident fund is deducted:
Borrow: management fee-provident fund
Selling expenses-accumulation fund
Other receivables-individual provident fund
Loans: bank deposits
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.
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