How to make an account of maternity allowance?

Question 1: How to calculate the maternity allowance for employees? Used for collection and payment processing. Social security transfer, debit: bank deposit 7307; Generation: Other payables-maternity expenses payable to employees 7307. Personal maternity expenses of employees: debit: other payables-maternity expenses payable to employees are 3200 yuan; Generation: 3200 in the bank. When paying employees' wages; Debit: other payables-payable for maternity expenses of employees 4107; On behalf of: the bank deposit is 465,438+007 (when the salary payable to employees exceeds 465,438+007 yuan, the excess shall be recorded as the salary payable to employees).

Question 2: How to calculate the maternity allowance that the company receives from social security? This money is for employees, but the wage unit during this period should not bear it. The maternity allowance paid by social security is equivalent to the employee's salary, so if the unit does not give the employee maternity insurance, then the salary unit of the employee during maternity leave should still be paid according to normal attendance; If maternity insurance is given to employees, social security will pay maternity allowance, and the unit can give this money to employees according to their wages. If your company pays wages and allowances, it will definitely be a better welfare treatment, but small companies will not.

Do as you receive:

Debit: bank deposit

Loan: Other payables-XX (maternity allowance)

When giving gifts to employees, please do the following:

Debit: Other payables-XX (maternity allowance)

Credit: cash

(2) Maternity allowance. National laws and regulations provide living expenses for working women during their separation due to childbirth. Some countries also call it maternity cash subsidy.

China's maternity allowance payment methods and payment standards are divided into two situations:

First, in areas where social pooling of maternity insurance is implemented, the payment standard is paid according to the average monthly salary of employees in the previous year for a period of not less than 90 days;

Second, in areas where social pooling of maternity insurance has not been implemented, maternity allowance is paid by enterprises or units. The standard is the basic salary and price subsidy for female employees before giving birth, and the term is generally 90 days.

In some areas, professional women who marry late and have children late are encouraged to extend the period of maternity allowance appropriately. Other regions give one-time subsidies to the spouses of male employees who participate in maternity insurance.

Question 3: How to make accounting entries for maternity insurance reimbursed by social insurance The financial treatment of maternity insurance reimbursed by social insurance is as follows:

Upon receipt:

Debit: bank deposit

F: other payables.

Payment time:

Debit: Other payables

Loan: bank deposit/cash on hand.

Of course, there is another situation, that is, many units pay according to the maternity of employees, and then when receiving maternity medical compensation, the company must first deduct the part that the company should take. In this case, when they receive the money, they will offset the wages previously payable to employees, and they will still pay from the wages payable to employees.

Debit: bank deposit

Loan: wages payable to employees.

Debit: payable to employees.

Loan: bank deposit/cash on hand.

Question 4: How to calculate the maternity allowance? The company receives maternity allowance 1 10,000 yuan. Among them, 2,000 yuan is for maternity workers, and 8,000 yuan is a subsidy for the unit (because during maternity leave, the unit pays wages normally). How to charge 8000 yuan:

Debit: bank deposit 10000

Loan: Non-operating income is 8,000 yuan.

Other payables -XXX 2000

The salary paid to the employee during maternity leave is more than 8,000 yuan. -these are two different things and should be considered separately.

This is * * * subsidy or subsidy received, which cannot be directly offset.

Question 5: How to account for the maternity allowance after receiving it? During maternity leave, as long as the company pays social security fees to employees, there is no need to pay wages. If you get the maternity allowance from social security, you have to pay the wages payable and then rush back to the expenses shared by the original wages.

Debit: bank deposit 100000.

Loan: Payable salary 10000.

Debit: Payables 10000.

Loans: management expenses/operating expenses, etc. 10000.

Question 6: How to make an account of receiving maternity allowance?

Debit: 40,000 yuan from the bank.

Loan: Other payables are 40,000 yuan.

When paid to employees

Borrow; Other payables 40000

Credit: cash on hand 10000

Management fee-salary 30,000 yuan

Question 7: How to account for the social security distribution of maternity benefits? Other payables-other 1900.

Debit: the salary payable to employees is 249.99.

Credit: Cash 2 149.99

The balance of 4200 payable to employees should be used to offset the operating expenses.

Borrow operating expenses-salary-1400, borrow wages payable to employees-1400(3 such entries in 3 months).

After you deal with it like this, it will be balanced.

Question 8: The accounting process of maternity insurance for female employees is not what you said, because there is social security and there is no need to accrue it.

At the time of issue

Debit: other receivables-social security company

Credit: Cash on hand

Abstract: Prepaid maternity allowance for employees

When receiving maternity allowance from social security department

Debit: bank deposit

Loans: other receivables-social security companies

If there is any difference, it will be included in the employee welfare fund.

Borrow: management expenses-employee welfare expenses.

Credit: Cash on hand

I don't know what I mean. The entry I made above is a salary entry. I got paid first. Because girls are from other places, there is no maternity insurance. Now the new policy is aimed at foreigners in Beijing. If she gives birth within 9 months, she will be given maternity allowance, but I have already paid her salary.

How to account for the maternity allowance of social security? thank you

Maternity allowance enterprises will not give it to their employees if they keep it.

Debit: bank deposit

Loan: management fee-social insurance fee

If maternity allowance is paid to employees by enterprises

Debit: bank deposit

Credit: Other payables -XX employees

When employees receive it.

Debit: Other payables -XX employees

Credit: Cash on hand

Question 9: How to calculate the maternity allowance after deducting maternity leave wages? Debit: bank deposit 10000 (allowance received)

Credit: other payables 2000

Payable salary 8000

Debit: other payables 2000

Payable salary 8000

Loan: Bank deposit 2000.

Management fee-salary 8000 yuan

That's what I did. I just lowered my paid salary.

Question 10: What accounting subjects does the maternity allowance include? First, it should be treated as normal business. The Social Security Bureau remits the money to your company, and you can write the red letter according to the money actually received, and you can deduct the relevant expenses.