Accounting process of social security accounting

How to charge social security expenses?

1. Social security, that is, social insurance premium, refers to the non-profit social security system with income redistribution function that the state participates in in order to prevent and force most members of society. The current social security mainly includes pension, medical care, work injury, unemployment and maternity. Social insurance premiums are divided into two parts: individual payment and enterprise overall planning.

Two, the salary payable to employees refers to all kinds of salaries payable to employees by enterprises in accordance with relevant regulations.

Detailed accounting shall be conducted according to wages, bonuses, allowances, subsidies, employee welfare funds, social insurance premiums, housing accumulation funds, trade union funds, employee education funds, compensation for termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

Three, social security accounting accounting entries:

1, accrued unit burden part

Debit: Cost-related subjects (determined by the beneficiary's department)

Loans: Payables-Social Security

2. Deduct personal burden from salary.

Debit: Payables-Wages

Loans: Payables-Social Security

3, pay social security (including unit burden and personal burden)

Debit: Payables-Social Security

Loans: bank deposits

How to make accounting entries when extracting social security

1. Salary distribution

Borrow: xx expenses (management/sales, etc. )

Loan: wages payable to employees.

2. Providing social security (enterprise part)

Borrow: xx expenses (management/sales, etc. )

Loans: Payables-Social Security

3. When you get paid next month.

Debit: Payables-Wages

Loan: Other payables (personal part)

Taxes payable-personal income tax payable

Cash on hand/bank deposit

4. Give it to Du Bao

Debit: Employees Payable-Social Security (Enterprise Part)

Other payables (personal part)

Credit: cash on hand/bank deposit.

5. Pay personal income tax

Borrow: taxes payable-personal income tax payable

Loans: bank deposits

Precautions:

Social security cannot be accrued first and then processed, and the proportion of "five insurances and one gold" varies from place to place. The proportion paid by the enterprise to the labor and social security department can be included in the "management fee".