Social insurance includes the following items

1, basic old-age insurance. Pay enough 15 and above, reach the legal retirement age, and receive monthly pension benefits;

2. Basic medical insurance. Large expenses can be reimbursed for hospitalization;

3. Work injury insurance. You can enjoy a certain proportion of reimbursement for work-related accidents during work;

4. Unemployment insurance. After the termination of the labor contract relationship, the unit can receive unemployment insurance benefits before finding a new work unit, depending on the payment period of unemployment insurance;

5. Social insurance such as maternity insurance. Before giving birth to a child, as long as the payment is 12 months or more, some expenses can be reimbursed.

What subjects should social insurance premiums be included in? Different subjects are included in different time periods, mainly involving the following subjects:

Payables-social insurance premiums, other receivables-social insurance premiums, management fees-social insurance premiums.

time of payment

Debit: Payables-Social Insurance (unit part)

Other receivables-social insurance (personal part)

Loans: bank deposits

Accrual time

Borrow: management (sales) expenses-social insurance (unit part)

Loans: Payables-Social Insurance (unit part)

When you get paid

Debit: Payable-Payable (Payable)

Loans: other receivables-social insurance (personal part)

Bank deposit (paid)

How to calculate social security with social security payment base

1. Endowment insurance: 8% for individuals and 20% for units, for example, the base number is 3,000, the individual contribution is 240, the unit contribution is 600, and the total contribution is 840 yuan;

2. Medical insurance: 2% for individuals and 6% for companies, for example, the base number is 3,000, the individual contribution is 60, the company contribution is 180, and the total contribution is 240 yuan; (Some enterprises will pay 1% supplementary medical insurance for their employees, which is counted separately. )

3. Unemployment insurance: individual 1% (adjusted by 0.5% in some places), and unit 2% (adjusted by 1% in some places), for example, the base number is 3,000, the individual contribution is 30, and the unit contribution is 60, and the 90 yuan is paid together;

4. Housing accumulation fund: 8% for individuals and 0/2% for the unit/kloc, for example, the base number is 3,000, the individual contribution is 240, the unit contribution is 360, and the total contribution is 600 yuan;

5. Work-related injury insurance: unit 1-2% (proportion, what industry);

7. Maternity insurance: 0.6%.

(In addition to the above, some enterprises will pay an annuity of 1% for their employees, and others are calculated. )

Total enterprise payment (20%+6%+2%+12%+1%+0.6%) =1218 yuan.

This is a general algorithm, from which we can see that the cost of paying social security in full for employees is very large.

After reading the relevant contents of which subjects should be included in the social insurance premium, the financial department can record the social insurance premium paid by the company for its employees in combination with these entries. In addition, this paper also illustrates the accounting entries of social insurance with examples. If the company pays other insurance for employees, the secondary entries may be different.

What subjects does the social insurance premium include? Management expenses (sales expenses, manufacturing expenses, etc.). )-Pre-tax salary amount such as salary.

Debit: management expenses (sales expenses, manufacturing expenses, etc. )-the amount of social insurance premiums borne by the social insurance unit.

Loan: Payables-Pre-tax salary.

Loan: wages payable to employees-social insurance premium (unit part) The amount of social insurance premium borne by the unit.

What wages belong to the social security payment base?

Social security payment base, also known as social insurance payment base, is the basis for insured units and employees to pay social insurance premiums. There are upper and lower limits on the social security base, depending on the actual situation in each region.

Social security should be paid according to the actual income of employees. If the wages of employees are lower than 60% of the local social average wage, they shall be paid at 60% of the social average wage, and if they are higher than 300%, they shall be paid at 300% of the social average wage. In between, we should compare whether the average social wage is lower than or higher than 60% or 300% of the average social wage.

In view of the diversification of wage payment forms of employers, employees should pay attention to the following aspects when determining the payment base:

(1) All social insurance premiums, housing accumulation funds and personal adjustment taxes directly withheld and remitted from employees' wages are all included in the payment base.

(2) The transportation subsidies, telephone subsidies, lunch subsidies, festival fees, high temperature, high altitude, underground, toxic and harmful special post allowances paid by the unit to employees in the form of cash or bank deposits should be included in the payment base.

(3) The wages paid by the unit to individual employees through after-tax profit commission or dividend should be included in the payment base.

(4) For employees who implement the basic salary system, the royalty income obtained according to the turnover or business performance shall be included in the payment base.

(5) Employees who undertake business contracting or lump-sum expenses shall be included in the payment base according to 60% of their contracted income. Generally, two accounting entries of social insurance premiums will be made in the current month, one is to withdraw the social insurance premiums of the current month, and the other is to pay the social insurance premiums of the previous month. Although their accounting entries seem to be opposite, the amounts in the entries are different, so the financial department should remember to use the correct amount when making accounts.