What is the social security cash flow borne by employees themselves?

What is the social security cash flow borne by employees themselves?

The first is the social security and personal burden of employees within the enterprise.

In this case, the social security needs to be deducted from the employee's salary, and the enterprise should bear the corresponding social security expenses.

In this case, the social security accounting entries are:

1, enterprise burden preparation

Borrow: management expenses (or production costs, sales expenses, etc.). , according to the employee's department)

Loans: Payables-Social Security

2. Deduct personal burden from employee's salary.

Debit: Payables-Wages

Loans: Payables-Social Security

3. Pay social security (personal burden plus company burden)

Debit: Payables-Social Security

Loan: bank deposit.

Social security is included in the cash flow statement.

In the second case, the so-called affiliated mode, enterprises do not bear social security expenses, and all social security expenses are borne by individuals, who pay social security to enterprises in full every month, and enterprises pay social security bureau on behalf of individuals.

In fact, this situation is that the individual has nothing to do with whether the employee is an enterprise employee, so it is not necessary to calculate the wages payable by the employee, but to calculate other receivables (pay first and then collect) or other payables (pay first and then pay); Accounting treatment accounting entries are:

1. Accept personal social security.

Borrow: bank deposit (or cash on hand)

Loan: other payables-payment of social security

2. When paying

Debit: Other payables-payment of social security fees.

Loans: bank deposits

How to calculate the net cash flow generated by operating activities?

Cash flow from operating activities = cash received from selling commodities and providing services-cash paid from purchasing commodities and receiving services-all taxes paid+other cash paid related to operating activities-other cash paid related to operating activities+all taxes returned-all taxes paid.

It is the cash flow that an enterprise can provide after deducting the increase of operating capital from the total operating cash flow.

The net cash flow from operating activities can reflect the financial situation, which can be divided into initial stage, development stage, maturity stage and decline stage.

What is the social security cash flow borne by employees themselves? We know that in the social insurance paid by enterprises, enterprises bear part of the amount, and employees of enterprises also need to bear part of the amount. In accounting, we can calculate part of the social insurance borne by individuals through current accounts. You can refer to our introduction above for the embodiment in the cash flow statement.