Does the social security of the industrial and commercial annual report include the personal part?

Does the social security of the industrial and commercial annual report include the personal part?

The social security amount of the industrial and commercial annual report does not include the personal part.

The actual payment in this period does not refer to the individual part plus all the expenses borne by the enterprise, but refers to the sum of the social insurance premiums actually paid by the unit during the reporting period. Although the personal part is deducted from the personal salary by the enterprise, it does not belong to the enterprise's own expenditure, so the actual payment of the enterprise's industrial and commercial annual report does not include the personal part.

The social security records paid by the company are as follows:

1. When the company withdraws the social insurance premium:

Debit: management fee (charged to the corresponding account according to the employee department)

Loans: Payables-Wages

Payable staff and workers-social insurance premium (unit part)

2. When withholding the employee's social security personal part from the salary:

Debit: Payables-Wages

Loan: other receivables-social insurance premium (employee part)

3. When the unit pays the social security fee:

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables-social insurance premium (employee part)

Loans: bank deposits

When withholding and remitting social security is mentioned in the company plan, it should be accounted for by the subjects of "Payable Staff Salary" and "Other Receivables". Among them, the social security part that the unit should bear should be accounted for through the subject of "employee compensation payable"; The social security part that employees should bear shall be accounted for through the subject of "other receivables".

What is the caliber of reporting social security matters in the annual report of enterprises?

1. Insurance coverage: refers to the insurance coverage that the unit participated in at the end of the reporting period;

2. Number of insured units: refers to the number of employees who participated in social insurance at the end of the reporting period (excluding retirees);

3. Unit payment base: refers to the sum of the payment bases paid by the unit for endowment insurance during the reporting period;

4. Actual payment in this period: refers to the sum of social insurance premiums actually paid by the unit during the reporting period;

5. Accumulated unpaid amount of the unit: refers to the accumulated unpaid amount (principal) of various social insurance premiums of the unit at the end of the reporting period.

Does the social security of industrial and commercial annual report include personal part? The social security amount of the industrial and commercial annual report does not include the personal part. Because the individual part is paid by individuals, not enterprises, although this part is also from the wages of employees. You got it? Thank you for reading. See you next time.