How to make accounting entries after receiving the returned social security fee?

In the process of business development, enterprises can enjoy preferential policies for reducing social security fees due to the epidemic situation. How to make accounting entries when the enterprise receives the returned social insurance premium?

Received the returned social security fee entry.

Case: Affected by the epidemic, small and medium-sized enterprises have been exempted from paying three social insurance units since February (implementation period: extended to 65438+the end of February). If an enterprise just overcharged 2000 yuan in social insurance in February, how should it be accounted for?

We only need to directly offset the cost items included in the payment month in the month when we actually receive the refund.

Debit: 2000 yuan from the bank.

Borrow: management fee-social security fee -2000 yuan.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Including: start-up expenses, company funds, trade union funds, directors' dues, legal fees, business entertainment expenses, property taxes, travel taxes, land use taxes, stamp duties, and technology transfer fees incurred in the operation and management of enterprises or borne by enterprises.

Management expenses belong to the period expenses and are included in the current profit and loss when incurred. Enterprises should account for the occurrence and carry-over of management expenses through the subject of "management expenses". The management expenses incurred by the enterprise registered by the debit of this account, and the management expenses transferred to the "profit of this year" account at the end of the credit registration, should have no balance after the carry-over. This course carries out detailed accounting according to the expenditure items of management expenses.