How to make social insurance payroll

Social security payroll is an employee payroll that needs to be provided when handling social security. The main contents include basic salary, overtime pay, bonuses and allowances, as well as related performance bonuses and subsidies. As well as the specific payment of social security and provident fund, all need to be written in the deduction column.

First, how to make social insurance payroll

Social security payroll is an employee payroll that needs to be provided when handling social security. Social security requires the payroll to verify whether the unit has provided the payment base as required. The monthly income of the parties in the previous year (actually the base of this year's payment determined according to the average monthly income of the previous year combined with the local upper and lower limits) should be similar to the base of this year's payment, otherwise it will be audited and underreported, and may be punished and ordered to make corrections.

The format of payroll varies from company to company, and usually includes attendance salary, overtime salary, bonus, allowance and subsidy. And the deduction column includes sick leave, pension, unemployment, medical care, provident fund and so on.

Second, how to make accounting entries for the social security fee of the payroll?

Payroll:

Borrow: management expenses/production costs, etc.

Loan: Payables-Payables (in the old system, it is directly the Payables account).

Other payables-four gold (this is part of personal salary, generally called personal part)

Payment:

Debit: Payable-Payable (if it is the old system, it is directly the salary account)

Loans: bank deposits

Pay social security and provident fund:

New system:

Borrow: management expenses/production costs (this is the unit part.

Loan: wages payable to employees-four gold (this is the unit part. You don't have to make the old system.

Borrow: other payables-four gold payable (this is a part of personal salary, generally called personal part)

Salary payable to employees-four gold (this is the unit part. You don't have to make the old system.

Loans: bank deposits

Old system:

Borrow: other payables-four gold payable (this is a part of personal salary, generally called personal part)

Management cost/production cost (this is the unit part.

Loans: bank deposits

Third, how to do the private enterprise payroll?

The specific format of the payroll:

Organization name

Any day

Payee's name XXX, amount (RMB) and signature XXX.

What's the total

Person in charge of the unit (signature): XXX Payer (signature): XXX.

Stamp the official seal of the relevant unit.

The payroll of a private enterprise needs to indicate the date and time, as well as the name of the unit that paid the salary, and indicate the name of the employee who paid the salary and the specific amount of the salary. If there are performance pay and subsidies, they can be specifically marked on the salary slip, and then signed and sealed by employees and units for confirmation.