Enterprise tax-advantaged insurance payment method

Pension, medical care, unemployment is generally referred to as the social security fund, divided into personal payment part and enterprise payment part, so for these two parts of the treatment is different. Individual part, should be included in the "other receivables - social security personal"; enterprise part is included in the "administrative expenses - labor insurance premiums". 1, when withdrawing: debit: administrative expenses -Labor insurance premiums (enterprise part) other receivables - social security individuals (personal part) credit: other accounts payable - social security fund 2, payment borrowing: other accounts payable - social security fund credit: bank deposits 3, from the workers' wages to recover the personal part of the borrowing: wages payable Wages credit: other receivables - social security individuals if the social flexible employment, accounted for "payable welfare costs", if not, generally can not be reimbursed, if reimbursed, to be included in his gross wages, and according to "remuneration for services "The company's business is a very important part of the company's business, and it's a very important part of the company's business.

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