How to do the entry of withholding and remitting social security by the company bank?

How to do the entry of withholding and remitting social security by the company bank? According to relevant documents, social security is partly paid by enterprises and partly by individuals. Social security enterprises pay part to meet employee salary accounting, and social security personal part is accounted for by other payables.

Cumulative time:

Borrow: management fee-social insurance fee (enterprise part)

Loan: wages payable to employees-social insurance premium (enterprise part)

When paying:

Debit: Payable staff and workers-social insurance premium (enterprise part)

Other payables-social insurance premium (personal part)

Loans: bank deposits

When paying wages, deduct the social security part borne by individuals:

Debit: payable to employees.

Loans: bank deposits

Other payables-social insurance premium (personal part)

How to pay the withholding social security? When paying wages, deduct the social security part borne by individuals:

Debit: payable to employees.

Loans: bank deposits

Other payables-social insurance premium (personal part)

When paying:

Debit: Payable staff and workers-social insurance premium (enterprise part)

Other payables-social insurance premium (personal part)

Loans: bank deposits

When did the bank withhold and pay social security? Withholding is usually carried out at the beginning of the month. If there is a holiday during the period, it will be postponed for a few days.

Withholding local taxes and paying social security are not allowed.

Social security deduction, that is, 65438+1October insurance, 65438+1the end of October to165438+1the beginning of October deduction to pay social security.

The problem of withholding social security can only be counted as other receivables and cannot be deducted.

How to do medical insurance when withholding and paying endowment insurance? How to make accounting entries for endowment insurance and industrial injury insurance?

First of all, when extracting, it should be divided into the part deducted from the personal salary and the part borne by the unit, but the proportion of enterprises and individuals is different;

Unit burden part

Borrow: management fee-labor insurance fee (pension+industrial injury insurance+unemployment insurance)

Benefits payable-medical insurance

Loan: other payables-medical insurance

Loan: other payables-endowment insurance

Loan: other payables-industrial injury insurance

Loans: other payables-unemployment insurance

Employee withholding part (medical care, pension and unemployment insurance borne by individuals. Industrial injury insurance is not borne by individuals)

When paying wages:

Borrow: Payable wages.

Loan: other payables-medical insurance

Loan: other payables-endowment insurance

Loans: other payables-unemployment insurance

Loan: other payables-personal income tax

Credit: cash

When handing in

Debit: other payables-medical insurance (unit+personal burden)

Borrow: other payables-endowment insurance premium (unit+personal burden)

Borrow: other payables-industrial injury insurance (unit burden)

Debit: other payables-unemployment insurance (unit+personal burden)

Loan: bank deposit or cash.

What you should pay special attention to is that medical insurance is charged in the subject of welfare expenses payable, and directly counting it into management expenses will lead to your accounting treatment errors. If you are a big enterprise, the accounting firm or the tax bureau will be very concerned about this; After the audit, the accounting firm will ask you to adjust the accounts, and the tax bureau will make your company pay taxes and impose fines, causing unnecessary losses to your company; And employee welfare funds can be extracted normally according to the specific situation of your unit.

How do enterprises make entries to help employees withhold and pay taxes and social security?

Borrow: management expenses/operating expenses/production costs

Loans: Payables-Wages

When paying wages:

Debit: Payables-Wages

Loan: cash/bank deposit

Loans: other receivables/other payables-social security (personal burden)

Loan: other receivables/other payables-housing accumulation fund (personal burden)

Loan: taxes payable-personal income tax payable

When an enterprise pays social security/housing accumulation fund/personal income tax,

Debit: other receivables/other payables-social security (personal burden)

Borrow: other receivables/other payables-housing accumulation fund (personal burden)

Borrow: taxes payable-personal income tax payable

Borrow: management expenses/operating expenses-social security (part borne by enterprises)

Borrow: management expenses/operating expenses-housing accumulation fund (part borne by enterprises)

Loans: bank deposits

Does the company have an invoice for withholding social security? Hello, the company pays social security without an invoice. The invoice issued by the personnel agent is generally the labor invoice they use, because even if the company pays social security itself, there will be no invoice, only details.