Last year's under-recorded social security contributions how to do the accounts

The process of accounting for under-accrued social security contributions last year is as follows:

1. Confirmation of omitted social security charges: the amount of omitted social security charges needs to be confirmed, including information on omitted wages, social security charges, and the time of payment;

2. Calculation of social security charges that should be paid back: based on the determined omitted information, recalculate the social security charges that should be paid, and determine the amount of the amount that should be paid back;

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3. Adjustment of financial accounts: Based on the calculation results, adjust the financial accounts to include the omitted social security costs and the amount of social security costs that should be paid back in the accounts and carry out the account processing. Specific adjustment methods can be chosen according to the actual situation, such as recording accounting vouchers or adjusting account balances;

4. Replacement of social security costs: After the completion of the adjustment of accounts, you need to pay the social security costs due to the social security department as soon as possible, and update the social security payment records in a timely manner.

Social security fees to do the accounts need information as follows:

1, the basic situation of the enterprise information: including the name of the enterprise, legal representative, industrial and commercial business license and other basic information, as well as the taxpayer identification number, social security accounts and other relevant information;

2, employee information: including the employee's name, identity card number, social security provident fund account number, wage rates, working hours, leaving time and other relevant information;

2, employee information: including employee name, ID card number, social security fund account number, wage rates, working hours, leaving time and other relevant information.

3, social security fee schedule: including enterprise social security fee schedule, individual social security fee schedule, etc.

4, social security fee payment report and vouchers: including enterprise social security fee payment report and vouchers, individual social security fee payment report and vouchers, etc.

5, social security fee accounting and calculation form: including enterprise social security fee accounting and calculation form, individual social security fee payment report and vouchers, etc.

5, social security fee calculation form: including enterprise social security fee accounting and calculation form, individual social security fee accounting and calculation form, etc. Cost accounting calculation form, personal social security cost accounting calculation form;

6, social security into the terms of the labor contract: should be clearly indicated in the labor contract of the employee's social security costs and standards of social security contributions and other relevant provisions;

7, social security fees issued by the Social Security Administration to pay the proof of social security costs: should be provided by the Social Security Administration to pay the social security costs and other relevant supporting materials.

In summary, the omission of social security costs will have an impact on the financial situation of the enterprise and the social security benefits of employees. Therefore, before making adjustments to the accounts, it is recommended to communicate with the relevant departments and ensure that the adjustment process is legal and compliant.

Legal basis:

Article 2 of the Social Insurance Law of the People's Republic of China

The state establishes a social insurance system for basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance and other social insurance systems to safeguard the right of citizens to obtain material assistance from the state and society in accordance with the law in the event of old age, sickness, industrial injury, unemployment and maternity.

Article 3

The social insurance system adheres to the policy of broad coverage, basic protection, multi-level and sustainability, and the level of social insurance shall be commensurate with the level of economic and social development.