What should I do with the personal part of social security when I get paid?

First, social security.

Accrual time

Debit: Overhead-Salary

Agent: Payables-Wages

Payment:

Debit: payable to employees.

Representative: Other receivables-personal part

Cash/bank deposit

Payment of social insurance:

Borrow: management fee-social security (enterprise part)

Other receivables-social security (personal part)

Representative: Bank deposit

Two. Five major funds

Cumulative time:

Borrow: main business taxes and surcharges

Agent: Taxes payable-business tax payable

Agent: Taxes payable-urban construction tax payable.

Agent: Taxes payable-education surcharge payable

Generation: Should I pay taxes? -local education surcharge should be paid.

Generation: Should I pay taxes? -Water Fund

When paying: Borrow: Taxes payable-five items.

Extended data:

Wage expenses Wage expenses refer to the situation that tax officials pay wages according to the person who signed the labor contract. Enterprises are required to list personnel payroll and pay personal income tax.

distributed function

The function of the salary expense allocation module is to allocate the paid salary expenses in the current period to a certain cost expense account for accounting, so as to conform to the accrual accounting principle.

principle of allocation

(1) Distinguish between expenses that should be included in the product cost and expenses that should not be included in the product cost. Wages and expenses should generally be included in the product cost, but the wages of medical welfare personnel are paid by welfare funds, the wages of retirees are paid by management fees, and the wages of personnel in specialized sales organizations are borne by sales expenses.

(2) Indirectly distinguish the wage expenses directly included in the cost from the corresponding product costs. The salary of managers of production units should be included in the manufacturing expenses according to different workshops, and then distributed and included in the product cost after being summarized with other manufacturing expenses.

Assigned object

The distribution objects of wages and expenses can be divided into: the wages of production workers should be distributed to the products or services produced;

The wages of workshop managers shall be borne by the manufacturing expenses of each workshop; The salary of enterprise managers should be borne by the management expenses, and the salary expenses that should not be included in the product cost should be charged according to the provisions of the cost expenditure channel.

Distribution method

Due to different forms of wages, the distribution of wages and expenses is also different. This paper introduces the distribution methods of direct wages and expenses in the form of hourly wages and piece-rate wages respectively.

In the form of hourly wage, if the basic production workshop only produces one product, the wage can be directly included in the "direct wage" cost item of the product cost ledger; If more than two kinds of products are produced, the wages of workshop production workers can be distributed according to the proportion of working hours, and then included in the cost subsidiary ledger of each related variety. The calculation formula is as follows:

The form of piecework wage can be directly obtained by multiplying the quantity of qualified products recorded in various production records by the piece price. And directly included in the "direct salary" cost item of each related product cost sub-ledger. As for the allowances, subsidies and non-working time wages that piece-rate workers deserve, they should generally be distributed according to the proportion of piece-rate wages and various product expenses.

Accrual account

According to the specific nature of the enterprise:

I. Production enterprises

The wages of production workers are generally included in "finished products" and transferred to "main business costs" with product sales.

The salary of management personnel is included in the "management expenses", but it is not transferred to the "profit of this year"

The second is unproductive enterprises.

Wages included in "management expenses" are not transferred to "profit of this year"

References:

Baidu encyclopedia-salary and expenses