How about the accounting treatment of others' affiliated companies paying social security? What are the risks?

Social security has certain benefits for enterprises, which can save costs and promote development. Related accounting problems are very common in accounting work. The following article will introduce in detail how to deal with the accounts paid by other companies. What are the risks?

Accounting treatment of social security paid by affiliated companies of others.

When the company pays social security, the accounting treatment is as follows:

Debit: management expenses/sales expenses-social security details such as pension.

Other receivables-social security

Loans: bank deposits

When deducting the employee's salary:

Debit: Payables-Payables

Loans: other receivables-social security (personal commitment)

bank deposit

When receiving the social security cash of XX yuan for non-employees of the company:

Debit: Cash on hand XX

Loans: other receivables-social security XX

There are other receivables details, which can be offset when receiving social security from non-employees of the company.

Knowledge expansion: how to make accounting entries to help others pay social security?

What are the risks of additional social security?

A: There is no risk for individuals to rely on social security. Generally, it is necessary to pay the part paid by individuals and units, and it may also be necessary to pay a fee to the affiliated unit.

For affiliated units, if they help others to pay social security, then from a legal point of view, it constitutes a corresponding factual labor relationship. The risks that may be encountered in the later period are as follows:

1, the other party demands to pay the salary;

2. During the payment of social security, the other party claims compensation for work-related injuries.

How to deal with social insurance accounts?

When paying social insurance premiums, the accounting treatment is as follows:

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables (payment)-social insurance premium (personal part)

Loans: bank deposits

When withdrawing money, the accounting entries are as follows:

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

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